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2021
All companies incorporated in the UK which actively carry on business are liable to pay corporation tax (CT) on their taxable profits. This chapter considers the charge to CT with particular focus on calculating chargeable income profits and allowable deductions; the treatment of company capital gains and capital losses; trading loss relief; capital ...
Clare Firth +6 more
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All companies incorporated in the UK which actively carry on business are liable to pay corporation tax (CT) on their taxable profits. This chapter considers the charge to CT with particular focus on calculating chargeable income profits and allowable deductions; the treatment of company capital gains and capital losses; trading loss relief; capital ...
Clare Firth +6 more
openaire +1 more source
Tax asymmetries and corporate income tax reform [PDF]
, 1986 This paper investigates the impact of tax asymmetries (the lack of full loss offsets) under current corporate income tax law and a stylized tax reform proposal. The government's tax claim on the firm's pretax cash flows is modelled as a series of path-dependent call options and valued by option pricing procedures and Monte Carlo simulation.The tax ...
Saman Majd, Stewart C. Myers
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Managerial Finance, 1987
The theme of this issue of Managerial Finance is managing corporate tax. Accompanying contributions address capital budgeting, financing, dividends, and financial reporting.
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The theme of this issue of Managerial Finance is managing corporate tax. Accompanying contributions address capital budgeting, financing, dividends, and financial reporting.
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European Taxation, 2017
In this note, the author outlines various amendments to the Corporate Income Tax Act effective 1 January 2021, including with regard to State aid to agricultural producers, implementation of the EU list of non-cooperative jurisdictions, transfer pricing documentation requirements and deadlines, depreciation rates and various administrative provisions.
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In this note, the author outlines various amendments to the Corporate Income Tax Act effective 1 January 2021, including with regard to State aid to agricultural producers, implementation of the EU list of non-cooperative jurisdictions, transfer pricing documentation requirements and deadlines, depreciation rates and various administrative provisions.
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Tax Avoidance Through Corporate Accounting: Insights for Corporate Tax Bases
SSRN Electronic Journal, 2023Eric Heiser +2 more
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International Journal of Manpower, 1989
Tax and social security contributions are part of the cost to employers of expatriate employment. Some questions are asked relating to how this cost can be minimised.
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Tax and social security contributions are part of the cost to employers of expatriate employment. Some questions are asked relating to how this cost can be minimised.
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The real effect of mandatory CSR disclosure: Evidence of corporate tax avoidance
Technological Forecasting and Social Change, 2022Wei Jiang
exaly