Modern businesses exist in a dynamic and increasingly competitive realm. To remain viable, organizations must constantly adopt new methods and processes to optimize productivity and workflow. The Handbook of Research on Emerging Business Models and Managerial Strategies in the Nonprofit Sector is a comprehensive reference source for the latest scholarly information on management tools, analytics, and infrastructures for contemporary nonprofit organizations. Highlighting a range of multidisciplinary topics such as crowdfunding, shared value creation, and human resource development, this publication is ideally designed for managers, professionals, students, researchers, and academics interested in enhancing process management in nonprofit businesses.

Fiscally transparent entities and tax treaty eligibility Shefali Goradia Triangular cases – the neglected problem in tax treaty law Michael Lang Can tax treaty entitlement provisions for hybrid entities be refined? Dhruv Sanghavi Non-discrimination provisions in tax treaties Ajay Vohra Two to tango: a dance of substance and form Bijal Ajinkya Deconstructing Principal Purpose Test under Article 7 of MLI Mukesh Butani Preventing treaty abuse in the context of multilateral instrument Dinesh Kanabar and Saurabh Shah Taxation of digital economy – the journey, India and across the world Daksha Baxi Digitalisation of the economy: Our perspective on the OECD's Unified Approach Vikram Chand Reflections on the 2019 OECD proposal on Pillar One Guglielmo Maisto Implementation of BEPS and Amendments to Section 9 Radhakishan Rawal Public international law, object and purpose, MLI, BEPS and the OECD Model Tax Convention Clive M. Baxter Tax laws through a constitutional prism Arvind P. Datar Tax policy as a tool to enable impact investment and improve CSR targeting Meyyappan Nagappan and Nehal Binani Tax system design - an analysis of some design choices made by the Indian Income Tax Act, 1961 Shreya Rao Through the looking glass: resolving tax disputes by arbitration under a bilateral investment treaty H. David Rosenbloom

Despite social and economic advances around the world, poverty and disease persist, exacerbated by the mounting challenges of climate change, natural disasters, political conflict, mass migration, and economic inequality. While governments commit to addressing these challenges, traditional public and philanthropic dollars are not enough. Here, innovative finance has shown a way forward: by borrowing techniques from the world of finance, we can raise capital for social investments today. Innovative finance has provided polio vaccines to children in the DRC, crop insurance to farmers in India, pay-as-you-go solar electricity to Kenyans, and affordable housing and transportation to New Yorkers. It has helped governmental, commercial, and philanthropic resources meet the needs of the poor and underserved and build a more sustainable and inclusive prosperity. Capital and the Common Good shows how market failure in one context can be solved with market solutions from another: an expert in securitization bundles future development aid into bonds to pay for vaccines today; an entrepreneur turns a mobile phone into an array of financial services for the unbanked; and policy makers adapt pay-for-success models from the world of infrastructure to human services like early childhood education, maternal health, and job training. Revisiting the successes and missteps of these efforts, Georgia Levenson Keohane argues that innovative finance is as much about incentives and sound decision-making as it is about money. When it works, innovative finance gives us the tools, motivation, and security to invest in our shared future.

This thesis examines the concept of mission investing (MI) and thus the role the mission of nonprofit organizations (NPO) plays when fungible financial assets are invested. In contrast to the traditional separation of programming and investment policies, MI stands for the explicit inclusion of the organization's mission into financial decisionmaking. Although initially developed in the context of grantmaking foundations, the concept of MI can be applied to any NPO with fungible assets. NPO as mission-driven organizations differ substantially from regular "for-profit" companies in the way they evaluate organizational performance. Therefore, questions regarding the assessment of desirability and the evaluation of investment opportunities arise. This thesis consists of four articles which all answer a different sub-question regarding the concept and logic of MI and thus adds to a more profound understanding of nonprofit investment management and complements existing theoretical analyses with empirical findings on value-based portfolio selection. In their exploratory approach, these four essays contribute to a holistic understanding of how investment decisions within a mission-oriented organization should be planned and evaluated - independent of their social or financial nature. In applying a logic framework approach, it is shown that the strict separation of social (such as grants) and financial investments within NPO leads to a misallocation of scarce resources. Only by judging both types of investments based on their combined ultimate mission-related impact, an optimal allocation of the initial inputs can be achieved. Thanks to the linkage of both, social and financial investments, the evaluation of investments within NPO is not about either financial return or impact only, but everything in between (i.e., hybrid investments, such as venture philanthropy or impact investments). Further, this thesis also bridges linguistic gaps between nonprofit research and finance and supplies practitioners with insights on how to structure investment processes in NPO and what effects they may expect from mission-based portfolio selection. This allows for a more effective allocation of tax-exempt funds in terms of achieving higher degrees of mission-effectiveness.

George Soros is one of the world's leading philanthropists. Over the past 30 years, he has provided more than 7 billion to his network of foundations, known collectively as the Open Society Institute, for projects around the world and in the United States. In this e-book, Soros writes in detail for the first time about his vision for philanthropy. "I have always been leery of philanthropy," he writes, "Philanthropy is supposed to be devoted to the benefit of others, but many philanthropists are primarily concerned with their own benefit." Soros engages in philanthropy not out of a desire for praise or to impose his vision upon the world but out of a strong sense of moral duty: "My success in the financial markets has given me a greater degree of independence than most other people enjoy. This allows me to take a stand on controversial issues. In fact, my exceptional position obliges me to do so." Soros is celebrated for his brilliant financial and economic insights and his investment strategies. But his contribution to philanthropy and the impact of his generosity is equally impressive. This text reveals the thinking and practice that drives a lesser known aspect of this remarkable man's life, his goals for society and his philosophy.

The value-driven nature of nonprofit organizations calls for a broader understanding of investments outside of a purely financial conceptualization. Nonprofits ultimately strive for a social return, and allocating resources to nonprofit capacities is a vital form of investments. The four chapters of this thesis examine two types of nonprofit investments, impact investing and investments in nonprofit capacities, and focus on their influencing factors and effects. The findings reveal that strategic behavior and planning are crucial management tasks. The blurring of social and financial logics offers opportunities that if accompanied by a clear strategy enhances the work of nonprofits.