Results 71 to 80 of about 2,190 (293)
International Insolvency Review, EarlyView.Abstract This paper conducts a comparative legal analysis of corporate restructuring frameworks in England and Bhutan, examining their capacity to integrate climate variability considerations and promote sustainable business practices. It discusses the procedural mechanisms for restructuring financially distressed enterprises available under the law of
Eugenio Vaccari, Migmar Lham
wiley +1 more source
Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes [PDF]
A firm's deferred tax position can influence how it is affected by a transition from one tax regime to another. We compile disaggregated deferred tax position data for a sample of large U.S.
Jeri Seidman +2 more
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International Insolvency Review, EarlyView.Abstract Although a local experiment, the promulgation of the Regulations of Shenzhen Special Economic Zone on Personal Bankruptcy (SPBR) in 2020 was hailed as a significant milestone in China's insolvency lawmaking which has thus far addressed only corporate insolvencies.
Jenny Fu, Jin Chun
wiley +1 more source
Subordination of related party claims in insolvency: A suggestive framework for Asian regimes
International Insolvency Review, EarlyView.Abstract Related party loans, due to their inherent nature, warrant a higher threshold for scrutiny when compared to loans extended by unrelated parties. Why were these monies advanced as loans, carrying higher priority in insolvency, rather than being invested as share capital?
Aditya Jain, Dhanya Jha, Rebecca Parry
wiley +1 more source
Alternative Price Dynamics and Valuation of Flexible Strategies
International Journal of Finance &Economics, EarlyView.ABSTRACT In this article, we study the optimal operational strategy of production projects. We investigate different underlying price models and determine the optimal barriers of transition to suspension, recovery, or irreversible abandonment of productive activity.
Cristina Bertolosi +2 more
wiley +1 more source
Do Mobile Pensioners Threaten the Deferred Taxation of Savings? [PDF]
We investigate optimal taxation of lifetime income with and without an emigration option during old age. The government sets the rates of deferred taxation and of possibly reduced taxation of interest.
Volker Meier, Andreas Wagener
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INTRODUCTION TO THE PROBLEMS OF TAXATION OF "CONTROLLED FOREIGN COMPANIES"
Ekonomia i Prawo, 2012 This article deals with the problems of taxation of controlled foreign companies (hereinafter: CFC) in the light of the contemporary process of economic integration, international tax law and the European Union law.
Błażej Kuźniacki
doaj +1 more source
The Impact of Geopolitical Risk on Trade Credit
International Journal of Finance &Economics, EarlyView.ABSTRACT In light of escalating global geopolitical tensions, understanding how firms respond to external shocks has become a critical issue for policymakers, corporate managers, and investors. This study investigates the impact of geopolitical risk (GPR) on firms' reliance on trade credit (TC)—an essential form of short‐term financing, particularly ...
Wafa'a B. Al‐Yafei, Hamdi Bennasr
wiley +1 more source
Valuing Assets in Retirement Saving Accounts [PDF]
Many studies compare household balances in tax-deferred retirement accounts such as 401(k) plans with financial assets held outside these accounts, but these different asset components are not directly comparable.
James Poterba
core
Valuation of compounded deferred tax assets for the banking sector, using the binomial CRR algorithm
Cogent Business & Management, 2019 Deferred tax asset (DTA) is a tax/accounting concept that refers to an asset that may be used to reduce future tax liabilities of the holder. In the banking sector, it usually refers to situations where a bank has either overpaid taxes, paid taxes in ...
João Marques Silva +2 more
doaj +1 more source