Results 61 to 70 of about 195,936 (263)
Energy Science &Engineering, EarlyView.This work provides a comprehensive annual review of 2025 progress in CCUS, integrating advances across scientific, technological, and policy dimensions. ABSTRACT This annual review summarizes the progress of carbon capture, utilization, and storage (CCUS) technologies in 2025.
Shangli Shi, Yun Hang Hu
wiley +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
Tax Enforcement for Gamers: High Penalties or Strict Disclosure Rules? [PDF]
, 2009 This essay responds to Alex Raskolnikov’s proposal to replace the current federal income tax compliance regime with a two-track approach based on taxpayer choice.
Zelenak, Lawrence A.
core +2 more sources
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
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
Does the Tax Value Method increase ‘certainty’ in dealing with tax? An experimental approach
, 2004 This paper details the design and findings of a study commissioned by the Australian Board of Taxation. The study tried to test empirically the claim, made in the Review of Business Taxation, that the proposed Tax Value Method (TVM) of defining the tax ...
Cooper, Graeme, Wenzel, Michael
core
What do politicians think of the common consolidated corporate tax base? A Belgian case study [PDF]
, 2019 This paper analyzes the views of Belgian politicians on the Common Consolidated Corporate Tax Base (CCCTB), an ambitious project to harmonize corporate taxation in the EU.
Carine, Coppens +3 more
core
Optimal Carbon Taxes for Emissions Targets in the Electricity Sector
, 2018 The most dangerous effects of anthropogenic climate change can be mitigated by using emissions taxes or other regulatory interventions to reduce greenhouse gas (GHG) emissions.
Dvorkin, Yury +3 more
core +1 more source
Regulatory Framework and Public Policies for Sustainability in the Construction Sector
Sustainable Development, EarlyView.ABSTRACT This study analyzes the role of public policies in promoting socially responsible practices in the construction sector, with a particular focus on their contribution to climate neutrality and the decarbonization of the building stock. European agreements exert increasing pressure to transform the construction sector, reinforcing the transition
Olga González‐Morales +3 more
wiley +1 more source
New limits of tax law in the light of e-commerce taxation
Правоприменение, 2018 The subject of the paper is the analysis of limits of taxation and tax law in the light of e-commerce taxationThe main aim of the paper is to show at the same time financial approach and philosophical approach to classic tax issuesThe methodology of the ...
E. Juchniewicz
doaj +1 more source