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
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Asset Allocation and Asset Location: Household Evidence from the Survey of Consumer Finances [PDF]
The rapid growth of assets in self-directed tax-deferred retirement accounts has generated a new set of financial decisions for many households. In addition to deciding which assets to hold, households with substantial assets in both taxable and tax ...
Daniel Bergstresser, James Poterba
core
Improving Affordability and Accessibility for Socially‐Beneficial Services via Government Incentives
Naval Research Logistics (NRL), EarlyView.ABSTRACT Many socially‐beneficial services, like dental care, suffer from a dual challenge: Low affordability for citizens and long waiting times due to insufficient provider capacity. We model a government's problem of designing subsidy policies to address this issue.
Xiaoyan Zhao, Venus Lo, Stephen Shum
wiley +1 more source
Taxation: Prepaid Income Deferrals and the “Claim of Right Doctrine” [PDF]
, 1960 The effects of wear to friction are studied based on constant-speed friction data collected from dedicated experiments during accelerated wear tests. It is shown how the effects of temperature and load uncertainties produce larger changes to friction ...
Axelsson, Patrik +1 more
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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
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Types of Struggles in Disrupted Interaction: A Case of Hard‐of‐Hearing Employees
Symbolic Interaction, EarlyView.Everyone experiences disrupted interactions in their everyday life. However, research indicates that people with functional impairments are particularly exposed to patterns of interactional inequality at work. Despite this, little is known about the specific disrupted interactions in everyday life and the various types of interactional struggles this ...
Ida Friis Thing
wiley +1 more source
Russian Specificity of Mining Companies’ Influence on Regions’ Sustainability
E3S Web of Conferences, 2018 The article describes the results of the study on determining the influence of mining companies on the level of social development of the regions in which they are functioning.
Borisova Olga +3 more
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IFRS 2005 in Turkey; Can We See the Evidences on the Financial Reports of the Companies Listed? [PDF]
The Turkish economy has been emerging one during the last decades. So, has been the Turkish Capital Market. This study focuses on the IFRS applications in 2005 in Turkey.
Pekdemir, Recep, Turel, Aslı
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Rethinking Face‐to‐Face Interaction: Lessons from Studies of “Autistic Sociality”
Symbolic Interaction, EarlyView.Face‐to‐face interaction is a foundational concept in microsociology. This article surveys the social experiences of autistic people, who are commonly known for having a strained relationship with interactions face to face. By interpretively reviewing and synthesizing the broader literature on “autistic sociality,” the article provides a nuanced ...
Lars E. F. Johannessen
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