Results 211 to 220 of about 4,308 (259)
Some of the next articles are maybe not open access.
THE PRINCIPLE OF TAX CERTAINTY: MODERN PARADOXES
Èkonomika I Upravlenie: Problemy, Rešeniâ, 2023The 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.
exaly +2 more sources
New Regime for Family Offices – Is Tax Certainty Included in the Package?
European Taxation, 2022Greece recently introduced a new incentive regime to encourage the establishment of family offices. In this article, the author presents the main aspects of the regime, outlines key tax considerations and reflects on whether the regime serves its purported purpose, which is to establish an attractive framework for high-net-worth individual economic ...
exaly +2 more sources
The Unhelpful Myth of Tax Certainty
Talking Points, 2023One key component of the OECD’s Pillar One proposal to reallocate taxing rights from producer to consumer nations is the promise that businesses and governments affected by this change will be able to achieve something called “tax certainty”. But what exactly is “tax certainty”? In this Talking Points piece, Peter A.
openaire +1 more source
Adding Quantity Certainty to a Carbon Tax
SSRN Electronic Journal, 2016A concern often raised about a carbon tax is that it does not provide any certainty as to the quantity of emission reductions achieved under the policy. We explore in this Issue Brief how greater emission reduction certainty can be built into a carbon tax. We first define a Tax Adjustment Mechanism for Policy Pre-Commitment (TAMPP).
Marc A. C. Hafstead +2 more
openaire +1 more source
Life's certainties: death, taxes and APTs
Network Security, 2013Advanced 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.
openaire +1 more source
Joint Audit 2019 – Enhancing Tax Co-operation and Improving Tax Certainty
2019exaly +2 more sources
How the OECD May Be Delivering Tax Comfort, If Not Tax Certainty, through ICAP
Talking Points, 2022As 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
openaire +1 more source
Tax Reporting Behavior Under Audit Certainty
Contemporary Accounting Research, 2018ABSTRACTThis 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 +2 more
openaire +1 more source
Achieving tax certainty for oil and gas projects
The APPEA Journal, 2017In 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.
openaire +1 more source
Deregulation, tax policy, and certainty: foundations of the U.S. recovery
Business Economics, 2019This 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
openaire +1 more source