Results 61 to 70 of about 123,924 (250)
Business Strategy and the Environment, EarlyView.ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino +2 more
wiley +1 more source
Legal Interpretation of Tax Law: China
, 2014 This report reviews existing law on the legal interpretation, and depicts the tax system in China with a special emphasis on the legislation of tax law and the historical background of the devolution of legislative powers.
Qiu, DD
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Business Strategy and the Environment, EarlyView.ABSTRACT The critical role of small and medium‐sized enterprises (SMEs) in driving economic growth through employment generation and innovation cannot go unseen, especially the efforts of small firms in promoting sustainable entrepreneurship. With more market and consumer focus on sustainability and the shift toward eco‐friendly products, SMEs can ...
Nasser Hadi Alajmi
wiley +1 more source
From Law School to Tax Law: Career Tips from the Experts
Monday, March 31, 2025 | Time To Be Determined | Eck Hall of Law, Room 3140 We’re hosting an incredible Tax Law Panel that you seriously don’t want to miss.
Tax Law Society
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Courts and tax treaty law. Spanish national report
, 2007 The aim of this contribution is to discuss the approach of the Spanish Courts to the tax treaty law. We provide insight in the Spanish case law concerning the interpretation and application of the tax treaties signed by Spain.
Ribes Ribes, Aurora
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Business Strategy and the Environment, EarlyView.ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
wiley +1 more source
, 2021 A Conversation with: Brian Hammell Brian will discuss how his interest in tax law led him to become a partner and practice group leader specializing in REITS at a top Boston law firm.
Fitzgerald Institute for Real Estate +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem +3 more
wiley +1 more source
Proportionality in tax disputes: Lithuanian Court practice
Through detailed consideration of relevant European Court of Justice and European Court of Human Rights case law, the author examines the principle of proportionality in European Union law and ways in which is is applicable to the settlement of tax law ...
Audzevicius, Ramunas
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source