Results 51 to 60 of about 123,924 (250)
Spatial Pattern and Spillover of Abatement Effect of Chinese Environmental Protection Tax Law on PM2.5 Pollution. [PDF]
Int J Environ Res Public Health, 2022 Han F, Li J.
europepmc +1 more source
5½ Problems with Legal Positivism and Tax Law
, 2017 This essay is a reply to the famous paper by John Gardner: Legal Positivism: 5½ Myths and the more recent paper by John Prebble: Kelsen, the Principle of Exclusion of Contradictions, and General Anti-Avoidance Rules.
Bogenschneider, Bret
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Business Strategy and the Environment, EarlyView.ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu +3 more
wiley +1 more source
Modelling the expected impact of cigarette tax and price increases under Vietnam's excise tax law 2015-2020. [PDF]
Tob Control, 2021 Goodchild M +6 more
europepmc +1 more source
Tax law improvement in Australia and the UK: the need for a strategy for simplification [PDF]
In both Australia and the UK, programmes are under way to simplify tax legislation by rewriting it. This paper demonstrates that tax simplification is a complicated concept and concludes that sustainable improvement is unlikely to be achieved if reform ...
Ian Wallschutsky, Simon James
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Business Strategy and the Environment, EarlyView.ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee +3 more
wiley +1 more source
Indonesia - The 2016 Tax Amnesty Law : Unveiling Beneficial Owners?
, 2017 This article seeks to establish the link between the rules on data and information management in the 2016Indonesian Tax Amnesty Law and efforts to unveil beneficial ownership.
Nugroho, Adrianto Dwi
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The court is showing a tendency towards exposing secondary EU law to a less intensive review under primary EU law than it does for national law. With a potentially large wave of direct tax law harmonization ahead, this has been met with alertness in ...
Scherleitner, Moritz
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Lost in Translation? : Rethinking the Oil and Gas Industry Formula under the Common Consolidated Corporate Tax Base Directive Proposal [PDF]
, 2019 The oil and gas industry is an important industry for several Eu- ropean countries. Due to the uniqueness of the industry, there have been special corporate taxation rules for the oil and gas industry where jurisdic- tion adopts formulary apportionment ...
Shu-Chien Jennifer Chen +2 more
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R&D Tax Incentives--Growth Panacea or Budget Trojan Horse? [PDF]
, 2016 Research and development (R&D) activity has long held a privileged place in the U.S. income tax system and in policy debates. The premises for R&D tax incentives, however, are grounded in theory regarding a market failure for investment in R&D that does
Shay, Stephen E. +4 more
core +1 more source