Results 51 to 60 of about 865,366 (246)
Business Strategy and the Environment, EarlyView.ABSTRACT We are interested in investigating whether firms use political donations as a license to neglect environmental sustainability. We further deepen the examination by exploring the role of executive contracting. Drawing on a wide range of data between 2002 and 2021 and a global sample, our findings confirm that firms use political contributions ...
Habiba Al‐Shaer +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how environmental regulations can drive technological change, drawing on the innovation systems perspective and the strong Porter hypothesis (SPH). The SPH suggests that well‐designed stringent regulations can foster innovation and enhance firm competitiveness, performance, and survival, yet prior research remains largely ...
Muhammad Zubair Khan +3 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
core
Profits, Image, and Sustainability in Plastic Waste Recycling Behavior
Business Strategy and the Environment, EarlyView.ABSTRACT Plastic waste is an environmental and public health concern. In the agricultural sector, plastic waste handling is largely unregulated. Using survey data from horticultural firms, we investigate a previously unexplored relationship between a firm's decision to voluntarily discard recyclable plastic containers and the firm's perception about ...
Yawotse Nouve, Wojciech J. Florkowski
wiley +1 more source
Belgium: Transparent Entities: The Case of the French SCI under the Belgium-French Tax Treaty
, 2018 peer reviewedThis book is a unique publication that gives a global overview of international tax disputes on double tax conventions, thereby filling a gap in the area of tax treaty case law.
Richelle, Isabelle
core +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley +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
Null Effects of the State Pension Age on Mortality in the Netherlands
Health Economics, EarlyView.ABSTRACT Increasing the state pension (SP) age in the Netherlands from 65 years in 2012 to 67 in 2024 has been shown to cause individuals to work longer. This study addresses a concern regarding possible adverse health effects of an increased SP‐age, for example, because individuals trade health investments for working time. We empirically investigated
Adriaan Kalwij, Arie Kapteyn
wiley +1 more source
Impact of Sovereign Debt Maturity on Fiscal Sustainability
International Journal of Finance &Economics, EarlyView.ABSTRACT This study is the first to investigate the impact of the term structure of public debt on fiscal sustainability. We adopt the widely used backward‐looking measure of fiscal sustainability—fiscal responsiveness as proposed by Bohn. Using data from De Graeve and Mazzolini and focusing on a sample of 19 most developed countries, we demonstrate ...
António Afonso +3 more
wiley +1 more source
Courts and tax treaty law. Spanish national report
, 2007 The aim of this contribution is to discuss the approach of the Spanish Courts to the tax treaty law. We provide insight in the Spanish case law concerning the interpretation and application of the tax treaties signed by Spain.
Ribes Ribes, Aurora
core +1 more source