Results 131 to 140 of about 4,773,298 (327)
The New International Tax Diplomacy [PDF]
, 2016 International tax avoidance by multinational corporations is now frontpage news. At its core, the issue is simple: the tax regimes of different countries allow multinational corporations to book much of their income in low-tax or no-tax jurisdictions ...
Grinberg, Itai
core +1 more source
Current Trends and Future Research in Management Control for Sustainability in Retail
Business Strategy and the Environment, EarlyView.ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley +1 more source
The DSM and Its Sociomedical Discontents
Philosophy of Medicine, 2023 Simone Raudino, Francesco Raudino
doaj +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 +2 more
wiley +1 more source
This article describes the argumentative structure of Hayek on the relationship between power to tax and redistribution. It is observed throughout its work giving special attention to two works: The Constitution of Liberty (1959) and Law, Legislation and
Estrada, Fernando
core +1 more source
International Legal Review of the Relationship between International Tax Law and National Tax Sovereignty: Theoretical Foundation and Development Practices [PDF]
, 2013 By examining their theoretical basis and exercising practice relationship between national sovereignty and international tax law, it is demonstrated that the international tax law results from the coordination to exercise national sovereignty in the ...
Zuo, A
core
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source
The Impact of Tax Uncertainty on Irreversible Investment [PDF]
Tax legislation, fiscal authorities, and tax courts create tax uncertainty by frequent tax reforms and various different interpretations of the tax law.
Rainer Niemann
core
Business Strategy and the Environment, EarlyView.ABSTRACT With the increasing demand for high‐quality agricultural products, the agricultural cold‐chain logistics packaging (ACLP) industry faces significant environmental pressure and circular economy issues. This study analyzes the critical success factors (CSFs) that would enhance ACLP circular economy performance (CEP). The adversarial interpretive
Miao Su +3 more
wiley +1 more source
Taxation of the Public Sector in Germany – An Introduction
Wroclaw Review of Law, Administration and Economics, 2017 Lang Fritz
doaj +1 more source