Results 11 to 20 of about 390,465 (305)
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2005 The Slovak Republic is one of the most important economic partners of Poland. Crossborder cooperation between our two countries has been growing continuously for over twenty years.
Jadwiga Szczotka
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Taking Tax Revenues Over Local Governments – Some Legal Problems
Prawo Budżetowe Państwa i Samorządu, 2014 The power of local government to take over the taxes can lead to conflicts between the local government and another local government (in whose area the property, the building, the plant, the residence and another taxable objects are located).
Andrzej Borodo
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Cross-border Intra-group Hybrid Finance and International Taxation [PDF]
, 2010 In intra-group finance hybrid instruments allow for tailor-made form of finance. Hence hybrid finance is often used for international tax planning in multinational groups. Due to a lack of international tax harmonization or tax coordination qualification
Eberhartinger, Eva +2 more
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Revista Eletrônica de Direito Processual, 2018 The tax legislation establishes the personal responsibility of the partners, for the tax debts contracted by the company. In the absence of a specific provision in the legislation, however, the jurisprudence established the redirection of tax ...
Liane Franscisca Hüning Pazinato +1 more
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Taxation and agency conflicts between firm owners and managers: a review
Business Research, 2017 When analyzing the influence of taxation on agency conflicts between firm owners and managers, one can draw on theoretical principal–agent literature from various research fields.
Thomas Bauer +2 more
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La exención fiscal, entre privilegio y conflicto: Los excusados de la iglesia en Astorga, León y Oviedo (Siglos XIII-XIV) [PDF]
Historia. Instituciones. Documentos, 2015 The aim of this paper is to offer an aproach to the study of the interaction of taxation and power in medieval urban societies through the analysis of a particular case of tax exemption: the one granted to the “excusados” of the Church. With that purpose
Raúl González González
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Agency Theory and Corporate Tax Compliance: Empirical Evidence from Tehran Stock Exchange [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2018 Agency Theory and Corporate Tax Compliance: Empirical Evidence from Tehran Stock Exchange Abstract Using structural equation modeling approach, this research aims to explore the effect of agency conflicts on tax compliance.
Bahman Qaderi +2 more
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Tax Avoidance and Firm Value Relationship in the Listed Companies of Bangladesh: A Conceptual Overview [PDF]
Journal of International Business, Economics and Entrepreneurship, 2020 The aim of the present paper is to look at whether corporate tax avoidance (CTA) contributes to firm value in the perspective of Bangladeshi listed firms. Our conceptual assumption is that in presence of agency conflicts, corporate managers take on tax
Md. Nazrul Islam, Fathyah Hashim
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Ethical conflicts and the tax practitioner [PDF]
Revenue Law Journal, 2015 When speaking of the ethics of giving tax advice, whether by a lawyer or an accountant, what often comes to mind concerns the ethics of advising clients as to ways of reducing their tax liability. This necessarily triggers a variety of views, often impacted by individual so-called ‘ethical tolerance’, rather than a concrete principle.
openaire +1 more source
Tax Obligation as a Category of Tax Law [PDF]
Societas et Iurisprudentia, 2016 Systematization and codification of the tax legislation is an important stage of its development. The aim of codification is not just a collection of the tax legislation into a single legislative act, but the coordination and development of unified ...
Igor Ivanovich Babin
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