Results 51 to 60 of about 204,664 (312)
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 +2 more
core +4 more sources
Consumer Mobile Phone Recycling Behaviour: A Systematic Review and Future Research Agenda
Journal of Consumer Behaviour, EarlyView.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
The EU Cities Mission: A Governance Innovation for Stockholm?
Environmental Policy and Governance, EarlyView.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 Mauritius Convention on Transparency and the Multilateral Tax Instrument: models for the modification of treaties? [PDF]
, 2018 The investment treaty network and the tax treaty network comprise more than 3,000 treaties each. The provisions of these treaties generally are highly customized on the basis of the investment flows and economic interests of the contracting States ...
Bravo, Nathalie
core
Environmental Policy and Governance, EarlyView.ABSTRACT The sound formation of robust environmental policies is increasingly important for low‐ and middle‐income countries (LMICs) to achieve their national objectives and international commitments. However, policy implementation can be complex, and environmental policies may not be prioritised given other critical socio‐economic development issues ...
Rebecca K. M. Clube, Julia Tomei
wiley +1 more source
The New International Tax Diplomacy [PDF]
, 2016 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
The EU's Strategy for Sustainability: A Landmark Turn With the European Green Deal?
European Policy Analysis, EarlyView.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
International Insolvency Review, EarlyView.Abstract This paper conducts a comparative legal analysis of corporate restructuring frameworks in England and Bhutan, examining their capacity to integrate climate variability considerations and promote sustainable business practices. It discusses the procedural mechanisms for restructuring financially distressed enterprises available under the law of
Eugenio Vaccari, Migmar Lham
wiley +1 more source
Journal of Economic and Financial Sciences, 2017 Most tax treaties (including South Africa's) are based on the OECD Model Tax Convention on Income and Capital and the related Commentary (the 'OECD Model').
Lee-Ann Steenkamp
doaj +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