Results 91 to 100 of about 61,396 (276)
CONSIDERATIONS ON FISCAL HARMONIZATION IN THE EU IN THE FIELD OF VALUE ADDED TAX [PDF]
The proper functioning of the European internal market would be impossible withoutfiscal harmonization. The main objective of fiscal harmonization process is the prevention ofdistortions of the competitive process and the attainment of an equitable ...
Ioan Lazar, Laura Lazar
core
Linking to images and AI‐based identification tools—The only way for Flora projects to survive
PLANTS, PEOPLE, PLANET, EarlyView.Floras are comprehensive and authoritative catalogues of plants growing in an area of interest. They help people find and name plants, which is achieved by a combination of images, drawings, and text, rarely also maps. Like other catalogues (lexica, dictionaries, telephone books), Floras will not survive unless they move online and become portable ...
Susanne S. Renner
wiley +1 more source
Direct Taxation - Directions of Harmonization [PDF]
Most often, harmonization in the fiscal field concerned indirect taxation, and was aimed at assuring that national tax system do not interfere with the freedom of movement of goods, services, persons and capitals.
Narcis Eduard MITU
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Balancing tracks and trees: Assessing railroad impact on Brazilian biodiversity
PLANTS, PEOPLE, PLANET, EarlyView.The Brazilian West–East Integration Railway (FIOL) aims to boost the national economy by improving commodity transport; however, it crosses three of Brazil's most biodiverse and fragile regions: the Caatinga, Cerrado and Atlantic Forest. Using digitised plant records and land‐use analyses, our study reveals significant vegetation loss within the ...
Ana Luiza Silva Rocha +3 more
wiley +1 more source
The Political Economy of Corporate Tax Harmonization: Why Do European Politicians (Dis)like Minimum Tax Rates? [PDF]
Setting minimum tax rates is a well discussed way of mitigating pressure from tax competition. This paper investigates which motives shape the support for a minimum corporate tax among politicians.
Heinemann, Friedrich, Osterloh, Steffen
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Sustainable Development, EarlyView.ABSTRACT This study aims to determine whether the practices companies carry out to contribute to the SDGs have an impact on sustainable development and influence their performance. It also seeks to establish whether sustainable development enables companies to improve their business results.
Juan Antonio Giménez Espín +1 more
wiley +1 more source
Company Tax Reform in the European Union. [PDF]
The European Commission recently proposed to move towards a consolidated tax base for European multinational companies, to be allocated across EU member states through a system of formula apportionment.
Peter Birch Sørensen
core
Uncovering Semantic Patterns in Sustainability Research: A Systematic NLP Review
Sustainable Development, EarlyView.ABSTRACT This study maps how Natural Language Processing (NLP) contributes to sustainability. Using a PRISMA‐guided review of 131 English‐language articles from Web of Science (2018–2025), we combine bibliometric co‐word mapping with BERTopic to derive complementary structural and semantic views. Four themes emerge: Topic 0—Climate Change Discourse and
Ehsan Tashakori +3 more
wiley +1 more source
Mobile Tax Base as a Global Common [PDF]
If countries anticipate Bertrand competition in tax rates, they may expend effort that makes some of their tax payers less mobile or increases the mobility of tax payers elsewhere. I provide piecemeal evidence on what activities countries use.
Kai A. Konrad
core
Disclosure Information on Environmental, Social and Governance (ESG) Criteria in Latin America
Sustainable Development, EarlyView.ABSTRACT Disclosure of Environmental, Social, and Governance (ESG) information is important for companies seeking to balance their financial and non‐financial performance, enhancing consumer trust, creating shareholder value, and promoting sustainable corporate development.
Carolina Reyes Bastidas +2 more
wiley +1 more source