Results 51 to 60 of about 204,046 (312)
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 Arbitration Through Offshore Centres аnd Tax Havens [PDF]
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
Tracing the Origins of the Netherlands’ Tax Treaty Network [PDF]
This contribution identifies the main determinants and key persons that constituted the tax treaty policy of the Netherlands. This policy is rooted in the political chess games in 19th century mainland Europe.
Evers, M. (Maikel)
core
Consumer Mobile Phone Recycling Behaviour: A Systematic Review and Future Research Agenda
ABSTRACT Mobile phone recycling has received increasing attention from scholars and practitioners due to its environmental, social, and economic impacts. However, knowledge about consumer mobile phone (MP) recycling behaviour is fragmented, making it challenging to develop effective strategies to promote this behaviour. This study follows the Preferred
Xinru (Angie) Jiang +4 more
wiley +1 more source
Security and political aspects of dirty money [PDF]
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
The EU Cities Mission: A Governance Innovation for Stockholm?
ABSTRACT Acknowledging that cities play a key role in climate change mitigation, the European Union (EU) launched the Cities Mission in 2021 to accelerate urban climate action. Intended as a governance innovation, it seeks to stimulate mission‐oriented governance in cities.
Lisa Sanderink +2 more
wiley +1 more source
The New International Tax Diplomacy [PDF]
International tax avoidance by multinational corporations is now frontpage news. At its core, the issue is simple: the tax regimes of different countries allow multinational corporations to book much of their income in low-tax or no-tax jurisdictions ...
Grinberg, Itai
core +1 more source
ABSTRACT As global climate ambitions intensify, the key challenge lies not in setting renewable energy targets but in designing governance systems that can translate them into lasting transformation. The transition management literature has advanced a valuable research agenda for initiating change through niche innovations and participatory arenas in ...
Alexander L. Q. Chen‐Florea +2 more
wiley +1 more source
The EU's Strategy for Sustainability: A Landmark Turn With the European Green Deal?
ABSTRACT While the European Green Deal (EGD) has been widely recognized as a milestone in the EU's sustainability strategy, scholars disagree on the nature of the policy change it represents. Critics highlight its limited social and environmental ambitions, despite its portrayal as a “man on the moon” moment.
Ekaterina Domorenok, Franco Gatti
wiley +1 more source
The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata [PDF]
This paper uses affiliate level data from Swedish multinationals to examine the impact of tax treaties on both overall affiliate sales and the composition of those sales. In line with previous results, we find little evidence for an effect of treaties on
Davies, Ronald B. +2 more
core +3 more sources

