Results 121 to 130 of about 5,697,017 (293)
Excise levying on gold products on the Romanian territory
Metalurgija, 2016 As regards the trade operations with gold products, the tax regime is rather special. The current paper tackles the most significant aspects of excise levying of this products/jewels type in the Romanian system. The focus is on certain framework elements
I. Bostan, T. Roman
doaj
S corporations ::corporate tax issues /
, 2011 " ... reviews the special corporate-level issues of the S corporation. This Portfolio examines the limited circumstances in which the S corporation is taxed, including the passive income and built-in gains taxes.
Sobol, Horacio E., Starr, Samuel P.
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Business Strategy and the Environment, EarlyView.ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar +2 more
wiley +1 more source
The effects of VAT reductions on newly built properties and constructions in Hungary
Acta Scientiarum Polonorum. Administratio LocorumMotives: This study was undertaken to determine the feasibility and macroeconomic impact of reduced VAT. As an EU Member State, Hungary may apply reduced tax rates in accordance with the Council Directive 112/2006/EC. In Hungary, due to the high general
Rita Koroseczné Pavlin +1 more
doaj +1 more source
New Italian Tax Regime to Attract High Net Worth Individuals
, 2017 This note discusses the main features and open issues of the new special tax regime for high net worth individuals, pursuant to which non-resident individuals transferring their tax residence to Italy can opt to pay a lump-sum substitute tax of EUR 100 ...
Arginelli, P
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Business Strategy and the Environment, EarlyView.ABSTRACT The United States (U.S.) faces challenges in achieving its ambitious net‐zero carbon emissions target by 2050, with current emissions having fallen by less than 1% in 2024. Despite an investment of $500 billion in low‐carbon resources while holding the second‐largest green technology patent portfolio globally, it is further imperative to ...
Md Zubair Ahmad +5 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Industry 5.0 has emerged to address the limitations of Industry 4.0 by emphasizing inclusive sustainability through environmentalism, human‐centricity, and resilience. However, its development faces barriers across technological, organizational, and social dimensions.
Mohammad Ali Beheshtinia +4 more
wiley +1 more source
Improving the Application of Special Tax Regimes in the Region
Proceedings of the Ecological-Socio-Economic Systems: Models of Competition and Cooperation (ESES 2019), 2020 Julia Fedotova +3 more
openaire +1 more source
Genesis of terxritories with a special business regime
, 2019 © 2019, Dorma Journals. All rights reserved. The article considers the emergence and classification of numerous "dispersed" territorial development institutions of Russia as a tool for economy diversification in order to improve partnership between the ...
Makarov A. +2 more
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