Results 141 to 150 of about 5,615,868 (292)
Tax treatment of the special regime: an approach since 2016 tax reform
, 2017 En el documento podemos evidenciar los cambios surgidos a través de la Reforma Tributaria del año 2016 para las entidades pertenecientes al Régimen Tributario Especial y su sistema de tributación.
Gómez Sánchez, Jeiner Andrés
core
Business Strategy and the Environment, EarlyView.ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav +4 more
wiley +1 more source
Influencers’ income under the special copyright tax regime : fifty shades of grey
In the context of influencer marketing, content creators regularly realise income from the exploitation of their intellectual property rights, which raises tax qualification issues. This chapter focuses on the special tax regime applicable to income from
Vandenbossche, Gauthier +1 more
core +1 more source
The new Italian tax regime of “inbound dividends” paid by subsidiaries resident in non-EU countries
, 2001 1.General: harmonization of EU and non-EU inbound dividends tax regimes and relations with other cross-border regimes (EC Directive, tax treaties, etc.).
CONTRINO, Angelo
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley +1 more source
SPECIAL TAX REGIMES IN UZBEKISTAN: THEORETICAL FOUNDATIONS AND CURRENT PRACTICE
Article 18 of the Tax Code of the Republic of Uzbekistan (2019) establishes four categories of special tax regimes applicable to defined categories of taxpayers: the turnover tax for smaller businesses, the special regime for production sharing agreement participants, the special regime for free economic zone participants and certain privileged ...
Sharipov, Kamil, Aniyazov, Umidbek
openaire +1 more source
Accounting and Tax Regime of Income Obtained from Renting Real Estate in 2025
The end of 2024 brought a series of significant changes regarding the tax treatment of real estate renting. The news was included in the Government Emergency Ordinance No. 128/2024 and the Government Emergency Ordinance No.
Lucian CERNUȘCA
core +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley +1 more source
Does electronic invoicing lead to stronger tax compliance? Evidence from China. [PDF]
PLoS OneTao R, Li J.
europepmc +1 more source
Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry
Business Strategy and the Environment, EarlyView.ABSTRACT Although much of the business and biodiversity literature focuses on extractive industries, we turn our attention to the golf industry. Golf courses occupy millions of acres globally, yet biodiversity strategy implementation across the golf industry remains understudied.
Jordan P. Howell, Jordan Moore
wiley +1 more source