Results 131 to 140 of about 388,781 (308)
Baltic Journal of Economic StudiesThis article examines the subject of tax accounting within the context of contract invalidation, with a particular focus on the jurisdictional conflicts that arise between tax authorities and private entities.
Igor Krynytskyi +2 more
doaj +1 more source
Public Governance, Administration and Finances Law Review, 2018 The principle of proportionality in tax law as an EU and constitutional standard may play an important role in the interpretation of tax law. The principle of proportionality is associated with moderation of the activities of public authorities and minimization of their interference in the sphere of rights and freedoms. The principle of proportionality
openaire +4 more sources
Critical Materials Import and Environmental Preferences: Evidence From G20 and N11 Economies
Business Strategy and the Environment, EarlyView.ABSTRACT Critical materials such as lithium and cobalt are indispensable for achieving the United Nations' Sustainable Development Goals (SDGs), particularly SDG 7 (Affordable and Clean Energy) and SDG 13 (Climate Action). While these materials enable the deployment of low‐carbon technologies, including electric vehicle batteries and renewable energy ...
Asif Saeed +2 more
wiley +1 more source
Inequality and Economic Prosperity: What Accounts for Social Justice and Inclusive Growth? Bertelsmann Stiftung Impulse #2015/03 [PDF]
, 2015 There is much debate nowadays on the massive problem of rising social and economic inequalities. Many studies criticize the disturbingly unequal distribution of income and wealth – within nations and across countries.
Schraad-Tischler, Daniel
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Business Strategy and the Environment, EarlyView.ABSTRACT While industry platforms are widely recognized as enablers of circular innovation, we still know little about how they evolve to scale and sustain innovation as economic conditions tighten and circular economy funding schemes become more selective.
Eva Qi Wang +3 more
wiley +1 more source
Greening the Bottom Line: Public Funding for Circular Economy Initiatives and Financial Stability
Business Strategy and the Environment, EarlyView.ABSTRACT Public funding for circular economy (CE) initiatives plays a crucial role in shaping corporate financial performance, yet its effects remain underexplored. Grounded in the resource‐based view (RBV) of the firm, this study investigates the financial impact of CE funding on private firms, using Portugal as a case study. It analyses the financial
Rui Cruz +3 more
wiley +1 more source
Added tax: the legal practice of the European Court of Justice securing value
ACROSSOne of the most complex and important sources of the European fiscal legal framework is the activity of the European Court of Justice regarding the interpretation and application of directives.
Alexandru ARMEANIC
doaj +1 more source
Chief Justice John “Marshall” Roberts—How the Chief Justice’s Majority Opinion Upholding the Federal Patient Protection and Affordable Care Act of 2010 Evokes Chief Justice Marshall’s Decision in Marbury v. Madison [PDF]
, 2013 [Excerpt] “The United States Supreme Court sustained the Federal Patient Protection and Affordable Care Act of 2010 based on Chief Justice John G. Roberts, Jr.’s majority opinion in National Federation of Independent Business v. Sebelius.
Faizer, Akram
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite growing attention to the circular bioeconomy (CBE), the steel industry currently lacks a standardised, sectoral measurement framework to facilitate a low‐carbon transition. In this study, a decision‐support framework for evaluating CBE performance in the steel industry is proposed.
Ali Zamani Babgohari +2 more
wiley +1 more source
The electronic exchange of information and respect for private life, banking secrecy and the free internal market [PDF]
, 2010 The purpose of this essay is to assess the automatic exchange of information as described in EU Directive 2003/48 of 3 June 2003 on taxation of savings income in the form of interest payments with regard to the fundamental right of the individual to a ...
Baums, Theodor +2 more
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