Results 31 to 40 of about 126,773,783 (188)

Uncovering renewable energy policy impact channels on land values, the local farm structure, and farmland heterogeneity

American Journal of Agricultural Economics, EarlyView.
Abstract Germany's Renewable Energy Sources Act (REA), enacted in 2000 and subsequently amended, subsidized national renewable energy production with fixed feed‐in tariffs for renewable energy sources (RE) from wind, solar, and biogas. Empirical studies suggest that the policy was creating windfall effects for landowners and attribute farmland use ...
Lars Isenhardt, Stefan Seifert, Saskia Wolff, Tobia Lakes, Marten Graubner, Axel Werwatz, Silke Hüttel   +6 more
wiley   +1 more source

Defending the Arm’s Length Principle: A contemporary appraisal of the arm’s length principle as the allocation rule for the transfer pricing of intangibles to solve the base erosion and profit shifting (BEPS) problem

, 2022
The arm’s length principle has been the allocation rule for income between associated enterprises for the better part of the last century. However, in view of the Base Erosion and Profit Shifting (BEPS) policy agenda and challenges arising from the ...
Damon, Dylan Democrat
core  

Scanning Parametric Sediment Echosounder as Tool for Underwater Archaeological Prospection

Archaeological Prospection, EarlyView.
ABSTRACT Underwater cultural heritage 3D prospection techniques, especially for remains that are partly buried in the ground, are only very rarely available and often can only be applied with considerable technical effort. To overcome this limitation, we evaluate a methodological adaption of widely used and available single channel parametric sediment ...
Dennis Wilken, Philipp Held, Jacob Geersen, Marcel Bradtmöller, Peter Feldens, Jens Schneider v. Deimling   +5 more
wiley   +1 more source

Theoretical and Practical Assessments of Transfer Prices. Legal Evidence from Romanian Case Law

Journal of Legal Studies, 2020
Transfer pricing represents the mainstream agenda in the light of tax law, lato sensu, and international taxation, stricto sensu. At the international level, there can be an emphasis on several problems related to taxation: double taxation, double non ...
Dumiter Florin Cornel, Jimon Ștefania Amalia   +1 more
doaj   +1 more source

Looking for hopeful purpose in England's environmental education policy: An analysis of the National Education Nature Park

British Educational Research Journal, EarlyView.
Abstract The intertwined crises of climate change, biodiversity loss and environmental degradation represent profound global challenges. Education holds a unique role in enabling all young people to navigate uncertainty, participate meaningfully in decision‐making and contribute to more just and sustainable ways of living.
Julie Robinson, Elizabeth A.C. Rushton, Emma Towers   +2 more
wiley   +1 more source

The Distorting Arm’s Length Principle [PDF]

To prevent profit shifting by manipulation of transfer prices, tax authorities typically apply the arm’s length principle in corporate taxation and use comparable market prices to ‘correctly’ assess the value of intracompany trade and royalty income of ...
Christian Keuschnigg, Michael P. Devereux   +1 more
core   +1 more source

PENERAPAN ARM’S LENGTH PRINCIPLE DALAM PENCEGAHAN PRAKTIK ABUSE OF TRANSFER PRICING OLEH PERUSAHAAN MULTINASIONAL DI INDONESIA [PDF]

, 2016
Praktik Abuse of Transfer Pricing dalam transaksi bisnis antar Perusahaan Multinasional yang memiliki hubungan istimewa sangat merugikan negara terutama dalam penarikan pajak.
MEGA INDAH PERMATA SARI, 031311133186
core   +1 more source

From Board Governance to SDGs Integration: ESG Performance and Controversies in the MENA Region

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how board characteristics influence firms' integration of the Sustainable Development Goals (SDGs), focusing on the mediating role of environmental, social, and governance (ESG) performance and the moderating effect of ESG controversies.
Waleed M. Alahdal, Ines Kateb, Said Elbanna   +2 more
wiley   +1 more source

CEO Compensation and the ESG Activities of Compensation Peers

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between executive compensation at focal firms and the environmental, social, and governance (ESG) performance of compensation peer (CP) firms. Despite the growing integration of ESG metrics into executive compensation design, and the mandatory disclosure of CP groups, no prior research has examined ...
Jamshed Iqbal, Jukka Pellinen, Mohsin Riaz   +2 more
wiley   +1 more source

From Managing Innovation to Governing Value: Reconceptualizing the Role of Intellectual Property in the Sustainable Business Model

Business Strategy and the Environment, EarlyView.
ABSTRACT The role of intellectual property (IP) in promoting or hindering sustainable innovation now forms a topical issue in innovation management. Its role in the sustainable business model remains imperfectly understood however, creating a simplified view of IP in relation to corporate sustainable development. Hence, this study sought to examine how
Sarah van Santen
wiley   +1 more source