Results 51 to 60 of about 140,772 (291)

BEPS 13: CBCR – Country-by-Country Reporting

Studia Iuridica Lublinensia, 2018
In order to eradicate the unfair competition in the form of tax avoidance and profit shifting, the OECD and the EU advise undertaking effective measures, which have been gathered in a complex of 15 actions that should be introduced by member states to ...
Jadwiga Glumińska-Pawlic, Hanna Szarpak
doaj   +1 more source

The Role of Institutional Pressures in Technology Adoption for Low‐Carbon Manufacturing

Business Strategy and the Environment, EarlyView.
ABSTRACT Existing research highlights that the adoption of low‐carbon technologies in manufacturing operations is shaped by the external environment. However, limited understanding exists regarding how technology‐related uncertainty interacts with institutional pressures to influence firms' adoption strategies.
Diellza Salihu, Mika Immonen, Aleksi Harju   +2 more
wiley   +1 more source

Corporate Tax Systems and Tax Competitition in the EU New Member States [PDF]

, 2008
This paper analyses the effects which tax competition has on corporate income taxation in the new European Union Member States. The panel analysis, which was conducted, did not determine the existence of tax competition in a form that can be called ...
Nika Sokol
core   +1 more source

Reciprocity on the Edge of Distance Paradox: How Sustainability Motives and Hypocrisy Shape Consumer Responses to Nearshoring

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite growing interest in corporate relocation decisions and sustainability, the existing literature is limited in its consumer‐centric approach. Integrating social exchange theory and construal level theory, this research investigates how consumers perceive sustainability‐driven nearshoring motives (i.e., socio‐economic vs.
Cagla Dayangan, Nilay Bıçakcıoğlu‐Peynirci, Ozge Ozgen   +2 more
wiley   +1 more source

Teisiniai valstybių konkurencijos mokesčiais elementai ir jų legitimumo ribos (I)

Teisė, 2010
Šioje pirmojoje iš dviejų publikacijoje tęsiama mokslo darbų „Teisė“ 72 tome publikuotame autoriaus straipsnyje „Valstybės konkurencijos mokesčiais teisiniai aspektai“ pradėta valstybių konkurencijos mo­kesčiais analizė, kuria siekiama išgryninti ...
Mindaugas Lukas
doaj   +1 more source

Aportación al debate sobre la Base Imponible Común Consolidada del Impuesto sobre Sociedades (BICCIS) – las posturas de los Estados comunitarios frente a la propuesta de la Comisión [PDF]

, 2011
: Harmful tax competition in income tax between the member states of the UE is a normal phenomenon since the common market was created. Certainly it has increased in recent years and now represents an important obstacle on the way to the European Single
Müller, Alexander
core   +1 more source

Beyond Structural Interventions: The Human Architecture Shaping ESG Integration in Corporate Systems

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite the promotion of ESG in corporate discourse, substantive integration of ESG principles into business practices remains challenging. This study applies and extends Meadows' leverage framework to examine ESG integration in UAE‐listed firms.
M. Schulte, Dimitris Christopoulos
wiley   +1 more source

Invited Lecture 14: From insight to foresight? Some Lessons for 5G from other “new” technologies & agents

BLDE University Journal of Health Sciences, 2020
Brief Biosketch Prof.David GEE graduated in economics and politics and since 1974 has been working at the interface of science and policy-making, within occupational and environmental health, for trade unions, NGOs, and governmental organisations.
David Gee
doaj   +1 more source

Asset Redeployability and Biodiversity Risk

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine how asset redeployability influences a firm's exposure to biodiversity risk. Our empirical analysis provides robust evidence that firms possessing greater levels of redeployable assets exhibit significantly lower biodiversity risk.
Mostafa Monzur Hasan, Stewart Jones, Md Enayet Hossain   +2 more
wiley   +1 more source

CFC rules in the context of the proposed CCCTB directive

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011
In the proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) there have been introduced a specific anti-abuse provisions, CFC rules. These rules are aimed at tax evasions and tax avoidance.
Veronika Sobotková
doaj   +1 more source