Results 41 to 50 of about 2,023 (212)
Environmental Policy and Governance, EarlyView.ABSTRACT Since the 1990s, environmental policy has shifted toward ecosystem protection and biodiversity conservation, a development often described as an ecological turn. This article argues that in practice this turn has taken the form of an ecological “U‐turn,” as environmental ambitions are subordinated to production‐oriented objectives.
Gisle Andersen +2 more
wiley +1 more source
Overlapping Income Tax and VAT on Crypto Investments: An Analysis of Legal Uncertainty Risks
Jurnal Hukum InkrachtThe rapid expansion of crypto assets as investment instruments has generated significant challenges for existing tax frameworks, particularly where traditional tax concepts are applied to digital economic activities without adequate doctrinal adaptation.
Rizki Fitri Amalia
doaj +1 more source
(Un)constitutionality of the provision on the principal purpose of transaction or arrangement test from the tax treaties [PDF]
Anali Pravnog Fakulteta u Beogradu, 2019 The principal purpose of transaction or arrangement test (PPT) contained in MLI authorises tax authorities to deny a treaty benefit. The structure of PPT shows that tax authorities were given wide discretion.
Popović Dejan, Ilić-Popov Gordana
doaj +1 more source
Honesty in Difficult Conversations: Insights From Healthcare Professionals
European Journal of Social Psychology, EarlyView.ABSTRACT When being honest is expected to cause emotional distress to those it concerns, it can be difficult to practice. This study examines how honesty is understood and accounted for in situations of emotional, moral and relational complexity. Drawing on semi‐structured interviews with 16 Danish healthcare professionals (8 doctors and 8 nurses), we ...
Anna Louise Z. Malfilâtre +4 more
wiley +1 more source
Perspectives of Legal Policy on Balancing the Discretionary Provisions of the Tax Code of Ukraine
Bulletin of Kharkiv National University of Internal Affairs, 2021 The purpose of the article is to reveal the key tendencies of legal policy to balance some discretionary provisions of the Tax Code of Ukraine. The author of the article has primarily used the formal and legal special research method.
A. A. Barikova
doaj +1 more source
International Insolvency Review, EarlyView.Abstract This paper conducts a comparative legal analysis of corporate restructuring frameworks in England and Bhutan, examining their capacity to integrate climate variability considerations and promote sustainable business practices. It discusses the procedural mechanisms for restructuring financially distressed enterprises available under the law of
Eugenio Vaccari, Migmar Lham
wiley +1 more source
Subordination of related party claims in insolvency: A suggestive framework for Asian regimes
International Insolvency Review, EarlyView.Abstract Related party loans, due to their inherent nature, warrant a higher threshold for scrutiny when compared to loans extended by unrelated parties. Why were these monies advanced as loans, carrying higher priority in insolvency, rather than being invested as share capital?
Aditya Jain, Dhanya Jha, Rebecca Parry
wiley +1 more source
UIR Law ReviewThis article provides a normative legal analysis of the 2025 policy on increasing the Rural and Urban Land and Building Tax (PBB-P2) rates in Pati Regency, which raised both the tax rate and property value assessment (NJOP) by up to 250%.
Nabila Dina Oktavia, Afifah Mayaningsih
doaj +1 more source
Unpacking the task of synthesis when weaving knowledge systems for biodiversity assessments
People and Nature, EarlyView.Abstract The pivot towards evidence‐based conservation since 2000 has inspired global environmental assessments to gather evidence across multiple knowledge systems, including through co‐production with Indigenous Peoples and local communities. Knowledge co‐production is highlighted as a strategy for transformative change towards a just future that ...
Maria Tengö +7 more
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT The European Union has adopted a broad climate policy framework under the European Green Deal to support progress towards Sustainable Development Goal (SDG 13). However, empirical evidence remains limited regarding how institutional quality, green technological innovation, renewable energy, and trade openness jointly influence CO2 emissions ...
Mu Qiao +4 more
wiley +1 more source