Results 41 to 50 of about 6,273 (308)
Islamiconomic: Jurnal Ekonomi Islam, 2023 Holding a Double Taxation Avoidance Agreement (P3B) or a Tax treaty is to avoid double taxation. The presence or absence of this tax treaty greatly affects investors’ profits in international trade transactions.
Firqotus Sa'idah, Tulus Suryanto
doaj +1 more source
Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry
Business Strategy and the Environment, EarlyView.ABSTRACT Although much of the business and biodiversity literature focuses on extractive industries, we turn our attention to the golf industry. Golf courses occupy millions of acres globally, yet biodiversity strategy implementation across the golf industry remains understudied.
Jordan P. Howell, Jordan Moore
wiley +1 more source
Tax Arbitration Through Offshore Centres аnd Tax Havens [PDF]
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2019 The aim of the study is to capture the most relevant aspects regarding the functioning of offshore centres and tax havens, focusing in particular on the most important conceptual and instrumental clarifications.
A. S. Dirva, C. Dirva
doaj +1 more source
A global analysis of tax treaty disputes: BRICS countries and beyond
, 2017 This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law.
core +1 more source
Netherlands - Memorandum on Tax Treaty Policy 2020: Looking Ahead and Back at Netherlands Policy on Negotiating and Signing Tax Treaties [PDF]
, 2022 In this article, the authors describe and comment on the government’s Memorandum on Tax Treaty Policy 2020, presented to the Second Chamber of the Netherlands Parliament on 25 June ...
Geerse, Paula, Potgens, FPG
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Business Strategy and the Environment, EarlyView.ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal +6 more
wiley +1 more source
Tax Treaty Case Law around the Globe 2020
, 2021 Both the OECD Model Tax Convention on Income and Capital (OECD Model) and the United Nations Model Double Taxation Convention (UN Model) are designed as a tool for legislative harmonization and therefore often serve as a basis for tax treaty negotiations
Spies, Karoline +12 more
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Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act
Business Strategy and the Environment, EarlyView.ABSTRACT This paper provides the first event study evidence on how the Inflation Reduction Act's (IRA) dedicated climate provisions reshaped equity valuations in the US carbon‐intensive sectors. Focusing on environmentally sensitive industries (ESI), we analyze cumulative abnormal returns around the four key IRA milestones in 2022–2023.
Laura Ferraro +3 more
wiley +1 more source
Security and political aspects of dirty money [PDF]
Војно дело, 2016 When the UN General Assembly, thirty years ago, directed their Commission on Narcotic Drugs to prepare an international treaty, with the aim to curb, through legal regulations, the international narcotic drugs trade and the resulting dirty money, no one ...
Wyss Ralph
doaj +1 more source
Fueling Tomorrow: Scenario Planning for the Future of Gas Stations
Business Strategy and the Environment, EarlyView.ABSTRACT Transport electrification is reshaping the service infrastructures that mediate everyday mobility, yet most electrification scenario studies remain macrolevel and offer limited insight into how incumbent forecourt (gas‐station) networks can adapt under deep uncertainty.
Joao Gabriel Rosa +2 more
wiley +1 more source