Results 161 to 170 of about 229,052 (207)

THE PRINCIPLE OF TAX CERTAINTY: MODERN PARADOXES

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2023
The article attempts to determine the potential impact on the taxation of income of telecommunications companies of qualitative indicators for assessing the services provided to the population and for the purposes of tax accounting and their impact on the implementation of the principle of tax certainty.
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Life's certainties: death, taxes and APTs

Network Security, 2013
Advanced Persistent Threat (APT) attacks are becoming more prevalent and invariably cost businesses not only in terms of cash but also loss of intellectual property and reputation. IT managers and CIOs are well aware that in today's environment it's not a matter of if their company is going to be compromised by cyber-criminals, but when.
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Tax Reporting Behavior Under Audit Certainty

Contemporary Accounting Research, 2018
ABSTRACTThis study uses a confidential data set of firms assigned to the Internal Revenue Service's Coordinated Industry Case (CIC) program to examine the effect of audit certainty on firms' tax reporting behavior. We first model the determinants of assignment to the program.
Benjamin C. Ayers, Jeri K. Seidman, Erin M. Towery   +2 more
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How the OECD May Be Delivering Tax Comfort, If Not Tax Certainty, through ICAP

Talking Points, 2022
As members of the OECD Inclusive Framework and MNEs seek to nail down the final details on Pillar One – in which producer nations cede some taxing rights in exchange for greater “tax certainty” – the OECD is expanding an existing programme for achieving some measure of tax certainty. In the latest Talking Points, Khrystyna Knygynytska discusses how the
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Achieving tax certainty for oil and gas projects

The APPEA Journal, 2017
In recent years, oil and gas companies have been exposed to prolonged periods of volatile oil prices, rising costs and productivity challenges, scarcity and affordability of capital, heightened regulation and accountability and the competition of emerging alternative renewable energy sources.
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Joint Audit 2019 – Enhancing Tax Co-operation and Improving Tax Certainty

2019
exaly   +2 more sources

Tax Certainty? The Private Rulings Regime in Uganda in Comparative Perspective

2021
Taxpayers sometimes engage in complex transactions with uncertain tax treatment, such as mergers, acquisitions, demergers and spin-offs. With the rise of global value chains and proliferation of multinational corporations, these transactions increasingly involve transnational financial arrangements and cross-border dealings, making tax treatment even ...
Samuel Kahima, Solomon Rukundo, Victor Phillip Makmot   +2 more
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Deregulation, tax policy, and certainty: foundations of the U.S. recovery

Business Economics, 2019
This paper focuses on the impact that the change in direction of economic policy ushered in by the Trump administration has had on the performance of the U.S. economy. Since the 2016 election, economic activity and performance in the small business sector of the economy has soared to record levels as documented by the National Federation of Independent
Michael J. Chow, William C. Dunkelberg
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ANTI-HYBRID MISMATCH PROVISIONS OF THE FOREIGN TAX LEGISLATIONS AND THEIR COMPLIANCE WITH THE TAX CERTAINTY PRINCIPLE

Lomonosov Law Journal, 2023
Hybrid mismatch arrangements are means of structuring cross-border transactions which result into double taxation or double nontaxation due to differences in the legal qualification of the taxpayer’s status or the legal qualification of the type of income.
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The Effect of Legislativeinflation on Legal Certainty -Tax Legislationsas an model

Polytechnic Journal of Humanities and Social Sciences
Excessive enactment of tax rules and laws without observing legal certainty’sstandards will lead to the creation of a phenomenon known as legislative inflation.The most prominent causes of legislative inflation in tax legislation are the multiplicity and dispersion of tax laws as a result of the different nature of taxes,
Fathi Z. Zero, Kamal A. Yaba
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