Results 121 to 130 of about 5,489 (300)
Transfer pricing model for tax payers and tax administrators
, 2012 This paper reveals the universal transfer pricing model which includes the methodology for application of the transfer pricing methods to be used by tax payers for setting the arm ’s length price as well as the methodology for controlling the transfer prices by tax administrators.
Mackevičius, Jonas, Novikovas, Martynas
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental protection has emerged as a global priority in the contemporary context. As pivotal actors in the transition towards sustainable development, companies play a crucial role through the adoption of environmental innovations. This study investigates how organisational characteristics—specifically geographical location, business ...
Carlos de las Heras‐Rosas +3 more
wiley +1 more source
, 2018 Rahmandani, Novi 2018. Analisa Beneficial Owner dan Resident Tax Payer pada Tax Treaty Indonesia Jepang (Studi pada Pekerjaan Bebas). Skripsi ini tidak dipublikasikan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Sidoarjo.
Rahmandani, Novi
core
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
Jurnal Ilmiah Wahana Akuntansi, 2019 This research aims to demonstrate empirically the effect of awareness of taxpayers, tax services and tax sanctions on the compliance of individual taxpayer. The sample in this research were employees who worked at PT Intikom Berlian Mustika.
Indri Febriani, Suparno
doaj
"Toward True Health Care Reform: More Care, Less Insurance" [PDF]
The United States has the most expensive health care system in the world, yet its system produces inferior outcomes relative to those in other countries.
L. Randall Wray, Marshall Auerback
core
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
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley +1 more source