Results 41 to 50 of about 971,278 (292)

Publishing the History of Radical Science in a Time of Digital Capitalism

open access: yesBerichte zur Wissenschaftsgeschichte, EarlyView.
This paper investigates publishing as a practice in the history of science. It firstly provides an experiential account of building a DIY‐inspired publishing venue for collective, source‐based narration. The venue used the possibilities of digital publishing to apply, rather than simply refer to, a very striking aspect of radical science in the 1970s ...
Niki Rhyner
wiley   +1 more source

Legacies and successions tax law Law pamphlets

open access: yes, 1919
Inheritance Tax Commission. -- Legacies And Successions Tax Law. -- General Suggestions. -- I. Chapter 248, Laws Of 1909. -- Tax liability continues notwithstanding repeal of the chapter.
Inheritance Tax Commission
core   +1 more source

Secondary tax liability: In dubio contra reum [PDF]

open access: yesZbornik Radova: Pravni Fakultet u Novom Sadu
Secondary tax liability in domestic law is designed as a mechanism for combating both lawful and unlawful tax evasion by expanding fiscal responsibility to individuals who are not primary taxpayers.
Drobnjak Bojana T.
doaj   +1 more source

Cell and Gene Therapies Manufacturing Challenges and Integrated Good Manufacturing Practices Solutions: A Lifecycle Perspective

open access: yesBiotechnology and Bioengineering, EarlyView.
Lifecycle perspective on cell and gene therapy manufacturing challenges and enabling GMP solutions. ABSTRACT Cell and gene therapies (CGTs) are revolutionizing modern medicine; however, making these advanced medicines scalable and readily available to commercial manufacturers worldwide is a major challenge. The number of approved CGT products continues
Rajath Samaga   +2 more
wiley   +1 more source

Penerapan Tax Planning Dalam Upaya Meningkatkan Efisiensi Pembayaran Beban Pajak Pada Cv. Iqbal Perkasa

open access: yesI-Finance, 2015
The aims of this research are to analyze and explore the application of tax planning to push up the efficiency of CV. Iqbal Perkasa’s tax burden payment, which is specialized in construction project services in Banyuasin.
Muhammadinah Muhammadinah
doaj  

Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi   +3 more
wiley   +1 more source

Global Energy Corporations and Climate Change: The Role of Formal and Informal Institutions in Shaping Climate Change Risk Disclosure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley   +1 more source

THE ECONOMIC AND LEGAL NATURE OF THE MINIMUM TAX LIABILITY

open access: yesBaltic Journal of Economic Studies
The relevance of the study of the economic and legal nature of the minimum tax liability is due to several factors. Firstly, being relatively new for Ukraine, this type of tax has not yet been sufficiently studied by scholars.
Olena Hafurova   +2 more
doaj   +1 more source

Analisis Dampak Perubahan UU Pajak Penghasilan terhadap Besarnya Pajak Penghasilan pada PT JAJ

open access: yesBinus Business Review, 2011
One of company aims is improve company value by minimize tax burden that must paid. Nevertheless, for minimaze tax burden is referred must in accordance with Indonesia Tax Law.
Maya Safira Dewi, Hana Setiawati
doaj   +1 more source

When the Remedy Is Worse Than the Illness: Carbon Performance and Growth Opportunities Under the EU ETS

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley   +1 more source

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