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Corporate tax planning and corporate tax disclosure
Meditari Accountancy Research, 2019PurposeThis paper aims to examine the impact of corporate tax planning (TP) on tax disclosure (TD). Using tax expenses data set, with the detailed effective tax rate (ETR) by reconciling individual items of income and expenses.Design/methodology/approachA firm-level panel data set is used to analyse 286 non-financial listed companies on Bursa Malaysia ...
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Tax Havens: Conduits for Corporate Tax Malfeasance
SSRN Electronic Journal, 2014Purpose This paper is an effort to demystify tax havens – what they mean, what they offer and why they are harmful. It offers a detailed analysis of abusive tax planning by multinational corporations, involving the use of tax havens, shedding light on how corporations use “egregious” tax-sheltering techniques right from their incorporation to avoid ...
Akanksha Jalan, R. Vaidyanathan
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Corporate tax and corporate welfare
2023The tax system is not simply about raising revenues; it is also about distributing favours and picking winners. Many of the ‘penalties’ but also rewards of the tax system over the past few decades have been distributed disproportionately to big business, coinciding with increases in other types of corporate welfare. This chapter focuses on the issue of
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2020
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 ...
Jennifer Seymour +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 ...
Jennifer Seymour +6 more
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2021
In this chapter, the relation between the tax behaviour of corporations and CSR is explored. The negative consequences of corporate tax avoidance and evasion are emphasised, namely those affecting nations and corporations. The argument that the pernicious social consequences of the generalised use of certain tax minimization strategies by corporations ...
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In this chapter, the relation between the tax behaviour of corporations and CSR is explored. The negative consequences of corporate tax avoidance and evasion are emphasised, namely those affecting nations and corporations. The argument that the pernicious social consequences of the generalised use of certain tax minimization strategies by corporations ...
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Corporate Debt and Corporate Taxes: An Extension
The Journal of Finance, 1980IN THE SEPTEMBER 1979 issue of this journal, Bierman-Oldfield [1] show that the Modigliani-Miller Proposition I with corporate taxation is unaltered by the existence of risky debt. Bierman-Oldfield state on page 954 that the analysis implies the expected returns on debt, unlevered equity, and levered equity are determined simultaneously and linked ...
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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
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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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