Results 131 to 140 of about 2,792 (293)
Black markets for foreign exchange, real exchange rates, and inflation : overnight versus gradual reform in sub-Saharan Africa [PDF]
The black market foreign exchange premium is an important implicit tax on exports, creating a conflict between the fiscal goal of financing government spending with a limited menu of tax instruments and the allocative goal of stimulating exports. In this
Pinto, Brian
core
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 +2 more
wiley +1 more source
The legal nature of optional special tax regime
O presente trabalho busca investigar a natureza jurídica dos regimes especiais tributários opcionais, que são amplamente presentes no Sistema Tributário Nacional e frequentemente analisados pelo Superior Tribunal de Justiça e pelo Supremo Tribunal ...
Medeiros, Bruno Magno Herculano
core
Incidence of the WTO Anti-Discrimination Rules on Corporation Income Taxation [PDF]
Many countries with free trade zones or export processing zones now exempt from corporate income taxation the income of firms exporting from these areas.
Hatice Jenkins, Glenn Jenkins
core
The international aspects of the European common consolidated corporate tax base (CCCTB) and their interaction with third countries [PDF]
, 2013 This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.The thesis examines the international taxation rules of the Common Consolidated Corporate Tax Base (CCCTB) and their interaction with third-country ...
Ali, Eid Ashry Gaber
core
Business Strategy and the Environment, EarlyView.ABSTRACT The global manufacturing sector has increasingly adopted circular economy (CE) practices to address sustainability challenges and improve operational efficiency. This study explores the impact of five CE practices—reduce, reuse, remanufacture, recycle, and recover—on key operational performance dimensions: quality, speed, dependability ...
Jose Arturo Garza‐Reyes +5 more
wiley +1 more source
Tato bakalářská práce se zabývá problematikou daňové povinnosti podniků aplikující zvláštní režimy DPH. V práci je podrobněji popsána platná legislativa týkající se daňových pojmů a následně i rozbor zvláštních režimů DPH. Uvedená legislativa je následně
Lžíčař, Vojtěch
core
The case of electronics city in peri-urban Bengaluru new regimes of private governance
, 2016 New forms of urban organisation with private modes of governance are being unleashed across India through the creation of special economic zones, industrial townships and smart cities. This paper aims to bring a grounded understanding of the emergence of
Mathew, Idiculla
core
Corporate Decarbonization via Technology and Management
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran +2 more
wiley +1 more source
Reconstruction of tax balance sheets based on IFRS information: A case study of listed companies within Austria, Germany, and the Netherlands [PDF]
The internationalisation of financial accounting and the European Commission's ambition to harmonise corporate taxation have raised the question whether IFRS accounts could be used for tax purposes.
Kager, Rebekka, Niemann, Rainer
core