Results 111 to 120 of about 5,058,947 (283)

Cell and Gene Therapies Manufacturing Challenges and Integrated Good Manufacturing Practices Solutions: A Lifecycle Perspective

Biotechnology and Bioengineering, EarlyView.
Lifecycle perspective on cell and gene therapy manufacturing challenges and enabling GMP solutions. ABSTRACT Cell and gene therapies (CGTs) are revolutionizing modern medicine; however, making these advanced medicines scalable and readily available to commercial manufacturers worldwide is a major challenge. The number of approved CGT products continues
Rajath Samaga, Udisha Singh, Sachin Dattram Pawar   +2 more
wiley   +1 more source

Deferred Tax Positions and Incentives for Corporate Behavior around Corporate Tax Changes

, 2010
A firm's deferred tax position can affect its incentives to lobby for or against tax reform, as well as how the firm is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.
Rao, Nirupama, Poterba, James M., Jeri Seidman, Nirupama Rao, James Poterba, Seidman, Jeri   +5 more
core  

How to Navigate Disrupted Business Models in the 21st Century: At the Crossroads of the Circular Economy and the Industry 4.0 Transition

Business Strategy and the Environment, EarlyView.
ABSTRACT Our planet faces a critical crisis, with pollution, resource depletion and biodiversity loss surpassing sustainable limits. Businesses must address these challenges, with the circular economy and Industry 4.0 offering transformative potential through closed‐loop systems, regenerative solutions and advanced technologies.
Agnes Toth‐Peter, Rui Torres de Oliveira, Shane Mathews, Leonie Barner   +3 more
wiley   +1 more source

The role of mobility in tax and subsidy competition [PDF]

In this paper, we analyse the role of mobility in tax and subsidy competition. Our primary result is that increasing ‘relocation’ mobility of firms leads to increasing ‘net’ tax revenues under fairly weak conditions.
Alexander Haupt, Tim Krieger
core  

The conditions and tendencies of the development of the tax system in agriculture of the EAEC countries

Хабаршысы. Экономика сериясы, 2017
The article views the peculiarities of applying the special tax regimes in the agricultural production of the EAEC member-countries, the main challenges and trends in the development of tax policy, the analysis of the main types of taxes and tax rates ...
М. Баяндин, A. Нарынбаева   +1 more
doaj  

Disconnection of the obligations of the special Tax regime (ESAL)

, 2019
Non-profit organizations that develop their main activity for the social benefit has risen from a few years ago, but the central issue arises due to the wrong approach that gives this figure not only in the tax obligations they have but also in its operation, where it is important to exert control of information, and management that implement these ...
Hernandez, Diego Fernando, Gonzales Marín, Yesid Oswaldo   +1 more
openaire   +1 more source

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette, Marie‐Josèphe Rigobert, Slimane ED‐Dafali   +2 more
wiley   +1 more source

Tax administration: directions of improvement

Вестник университета
Tax administration is a system of state management of the tax process with the purpose of building certain relations between the state, represented by tax authorities, and taxpayers in order to improve the efficiency of the tax system. The subject of tax
N. Z. Zotikov
doaj   +1 more source

Funding Costs and Liquidity Creation: Does ESG Play Any Role?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen, Ashraf Khan, M. Kabir Hassan   +2 more
wiley   +1 more source

The Political Economy Determinants of Domestic Tax Mobilization in Developing Countries [PDF]

To what extent differences across developing countries in their domestic tax mobilization can be explained, in addition to the traditional determinants, by political economy factors and particularly by the political regime? Using a panel of 78 developing
Ehrhart, Hélène
core