Results 111 to 120 of about 61,396 (276)
Sustainable Development, EarlyView.ABSTRACT This study investigates stakeholder perspectives on mobilising private‐sector finance for climate adaptation in Southeast Asia, emphasising Hong Kong's role as a financial intermediary. Through semi‐structured interviews with diverse stakeholders, including practitioners, policymakers, insurers, and project developers, we employed a grounded ...
Laurence L. Delina +4 more
wiley +1 more source
Welfare, Revenue and Indirect Tax Harmonization under the Origin Principle [PDF]
This paper discusses whether some propositions concerning the effects of indirect tax harmonization that have been derived when taxes are levied on a destination basis and revenue is returned to the individuals as a lump-sum transfer can, when accurately
Miguel Angel López-García
core
Lifecycle‐Based Governance to Build Reliable Ethical AI Systems
Systems Research and Behavioral Science, EarlyView.ABSTRACT Artificial intelligence (AI) systems represent a paradigm shift in technological capabilities, offering transformative potential across industries while introducing novel governance and implementation challenges. This paper presents a comprehensive framework for understanding AI systems through three critical dimensions: trustworthiness ...
Maikel Leon
wiley +1 more source
Introducing taxation policy of profit for companies in Romania and other european union member states. [PDF]
Taking into account the EU enlargement process the problem of establishing the various levels of tax rates of interest in the context of the policy runs the national tax policy states with influence over capital flows.
Chirculescu, Felicia Maria +1 more
core +1 more source
Thunderbird International Business Review, EarlyView.ABSTRACT This paper examines how legal and institutional frameworks influence bank financing for sustainable innovation among SMEs in the European Union (EU) and African Union (AU). Using institutional theory, it analyzes how coercive, normative, and mimetic pressures interact across international, regional, and domestic levels to shape green lending ...
Priscilla Akua Vitoh
wiley +1 more source
Thunderbird International Business Review, EarlyView.ABSTRACT ESG‐driven buyer governance in global value chains compels emerging‐market suppliers to internalize new bundles of green and digital capabilities to remain competitive. This study examines how manufacturing firms in such contexts can orchestrate these capabilities under ESG pressure to achieve sustainable organizational performance.
Tipon Tanchangya +5 more
wiley +1 more source
HARMONIZATION OF TAX SYSTEMS OF THE MEMBER STATES OF THE EURASIAN ECONOMIC UNION
Хабаршысы. Экономика сериясы, 2019 The relevance of this article is reflected in the need for a comprehensive study and comparative analysis of the tax systems of the countries of the Eurasian economic Union in the context of globalization of the world economy.
Б. Ермекбаева +1 more
doaj +2 more sources
Enhanced Cooperation in an Asymmetric Model of Tax Competition [PDF]
This paper analyzes enhanced cooperation agreements in corporate taxation in a three country tax competition model where countries differ in size. We characterize equilibrium tax rates and the optimal tax responses due to the formation of an enhanced ...
Hendrik Vrijburg, Ruud A. De Mooij
core
Thunderbird International Business Review, EarlyView.ABSTRACT Small and medium‐sized enterprises (SMEs) face significant institutional barriers when expanding across borders, including regulatory constraints, financial accessibility issues, and market entry challenges. Institutional theory provides a useful framework for understanding how external regulative, normative, and cognitive institutional forces
Sharmin Nahar, Muntasir Alam
wiley +1 more source