Results 141 to 150 of about 4,773,298 (327)
International corporate taxation and US multinationals' behaviour: an integrated approach [PDF]
Using data from the International Revenue Service, this paper explores the effects of corporate taxation on U.S. capital invested abroad and on tax planning practices (dividend payments, income shifting, and passive investment).
Céline Azémar
core
Windsor and Its Discontents: State Income Tax Implications for Same-Sex Couples [PDF]
, 2014 In United States v. Windsor, the Supreme Court struck down section three of the federal Defense of Marriage Act. Shortly thereafter, the Internal Revenue Service issued a ruling under which all married same-sex couples will be treated as married for ...
Mir, Haniya H.
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite more than 20 years of research into sustainable tourism, the environmental impact of the UK hospitality sector remains high. A growing body of research into the concept of a circular economy (CE) demonstrates that transitioning to this way of working has significant benefits both for the environment and business outcomes.
Danielle Farrow +2 more
wiley +1 more source
Blockchain Technology and the Circular Economy Transition: Associations With Company Performance
Business Strategy and the Environment, EarlyView.ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach +3 more
wiley +1 more source
Cambridge Journal of International and Comparative Law, 2012 Four cases concerning tax law came before the Supreme Court in the 2010–11 legal year. In Holland v Revenue and Customs Commissioners,1 the issue was whether the respondent Holland had acted as a de facto director for the 42 insolvent companies in question, of which HM Revenue and Customs Commissioners (HMRC) was the sole creditor in respect of ...
openaire +1 more source
Distributional analysis of prospective 2009 US individual income taxes: current law and the candidates’ tax plans [PDF]
The purpose of this paper is to compare the distributional characteristics of two presidential candidates’ proposed reforms to the US federal individual income tax.
Berliant, Marcus, Strauss, Robert P.
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Circular supply chain management (CSCM) practices are seen as a solution for addressing society's many significant environmental challenges. Although existing studies recognise the importance of reverse engineering in combating poverty, there is limited knowledge about its effectiveness in shaping CSCM practices to address climate change and ...
Yaw Agyabeng‐Mensah +2 more
wiley +1 more source
Corporation tax: a survey [PDF]
The corporation tax is arguably the most well-studied tax found throughout the world. Countless numbers of professionals study the impact of corporate tax law on the affairs of the corporation.
Jack Mintz
core
Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
Business Strategy and the Environment, EarlyView.ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard +5 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This article contributes to sustainability research by investigating the complex, geopolitically induced challenges faced by industrial supply chains under international sanctions. Using Iran's steel industry as a case, it examines sustainability barriers through the lens of stakeholder theory. A mixed methods approach was employed.
Seyed Hamed Moosavirad +2 more
wiley +1 more source