The Study for the Tax System of Cross-border Corporate Reorganizations : Focusing on the EU Merger Tax Directive for Considering the Future Direction in Japan [PDF]
, 2020 This article concludes that the legal framework of the EU Merger Tax Directive (hereinafter; MTD) can be an option other than the legal framework of cross-border corporate reorganizations in U.S.
Nakamura Shigetaka, 中村 繁隆
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The Analysis of Corporate Tax and Personal Income Tax in European Countries [PDF]
Problemi Ekonomiki, 2017 The aim of the article is to reveal the relationship between the rates of corporate tax and personal income tax and the pace of economic development.
Telnova Hanna V.
doaj
Biofuels, Bioproducts and Biorefining, EarlyView.Abstract Fishing waste and its by‐products, whether naturally occurring or generated by the processing industry, represent a significant opportunity for producing high‐value products. These often discarded or underutilized residues can be converted into various valuable products through advanced processing technologies. Among the potential products are
Patrick da Silva Sousa +8 more
wiley +1 more source
Management equity incentives and corporate tax avoidance: Moderating role of the internal control. [PDF]
Front Psychol, 2023 Wenwu X, Khurram MU, Qing L, Rafiq A.
europepmc +1 more source
Executive Compensation Reform and the Limits of Tax Policy [PDF]
, 2004 The American Jobs Creation Act of 2004 includes a major attempt to reform the tax rules for deferred compensation arrangements covering corporate managers. This paper examines the tax policy and corporate-governance policy objectives of the reform effort,
Doran, Michael
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Analysis of the Effect of Reduced Corporate Income Tax Implementation on Employment in Turkey
Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi DergisiThis paper investigates the effect of regional differences in corporate income tax reduction rates on employment within the scope of the reduced corporate income tax implementation put into effect in 2009.
Elyasa Aksoy
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Specialities of the corporate tax in connection with the sports organizations
Apstract: Applied Studies in Agribusiness and Commerce, 2015 In 2004 Hungary joined the EU, therefore its tax system is harmonized with EU directives and its trade with the EU is liberalized and exempt from customs restrictions.
Adrienn Herczeg +3 more
doaj +1 more source
British Journal of Clinical Pharmacology, EarlyView.Aims Pain is common in patients with Crohn's disease (CD) and ulcerative colitis (UC), and a substantial proportion develop chronic opioid use (COU). We examined the persistence of COU over time and identified factors predicting persistent use. Methods This nationwide Danish cohort study included patients with an initial period of COU (definition: ≥3 ...
Bente Mertz Nørgård +6 more
wiley +1 more source
Local government debt and corporate tax burden: A perspective based on the trade-off of government tax collection and management. [PDF]
PLoS One, 2023 Tang W, Zhao X, Zhai S, Cao L.
europepmc +1 more source
Corporate Taxation and Multinational Activity [PDF]
This paper assesses the impact of corporate taxation on multinational activity. A numerically solvable general equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent and host ...
Hannes Winner +3 more
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