Results 71 to 80 of about 62,005 (291)
The Legal Aspect of the Tax Competition in EU: Case of Kosovo
Sriwijaya Law Review, 2019 The aim of this paper is to analyse the tax competition -fiscal competition within the EU Member States. The complexity of the tax competition concept in the EU will be addressed in two dimensions: the impact of tax competition on the growth of foreign ...
Fitore Gezim Morina
doaj +1 more source
Energy tax harmonization in EU: Time series and panel data evidence [PDF]
This paper searches statistical evidence of tax harmonization initiated and motivated by EU Commission since 1980. The purpose of energy tax harmonization is to reach more efficient use of energy among members and thereby to establish more competitive ...
Bilgili, Faik
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar +2 more
wiley +1 more source
Tax Competition Or Tax Coordination? What Is Better For The European Union?
Comparative Economic Research, 2015 Tax competition is defined as the use of tax policy that will allow to maintain or increase the attractiveness of a particular territory for business location.
Joanna Działo
doaj +1 more source
Opportunity and accounts consolidation conditions [PDF]
This paper presents some aspects regarding competition and harmonization in European Union fiscal policy, especially after the last enlargement on 2007.
Eugenia Ramona Nandra
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source
On the Sustainability of Partial Tax Harmonization among Asymmetric Countries [PDF]
This paper investigates the conditions under which partial harmonization for capital taxation is sustained in a repeated interactions model of tax competition when there are three countries asymmetric in repect to their capital endowments.
Chikara Yamaguchi +2 more
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The Harmonization of Indirect Taxes
, 2023 Abstract The harmonization of indirect taxation is inextricably linked to the achievement of the internal market and the Customs Union. Owing to the immediate effects on cross-border trade of national disparities as regards taxes on goods and services, the Commission has been able to convince Member States to adopt common rules in an ...
Traversa, Edoardo +1 more
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal +6 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma +3 more
wiley +1 more source