Results 11 to 20 of about 1,229,061 (276)

The Conflict of Tax Laws. [PDF]

The Economic Journal, 1918
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Higgs, Henry, Estcourt, Rowland
openaire   +2 more sources

Designing a 21st Century Corporate Tax — An Advance U.S. Minimum Tax on Foreign Income and Other Measures to Protect the Base

, 2015
The 21st Century has seen unprecedented levels of corporate tax aggressiveness and avoidance. This Article continues our exploration of second-best international tax reforms that would protect the U.S.
Shay, Stephen, Fleming, J. Clifton, Jr., Peroni, Robert J.   +2 more
core   +5 more sources

Violent conflicts and state capacity: Evidence from Sub-Saharan Africa

Journal of Government and Economics, 2021
This paper investigates the impacts of conflicts on state-capacity in Sub-Saharan Africa (SSA), a region that has recorded a disproportionate number of armed conflicts and has a high presence in the Fragile States Index rankings.
Adedoyin Babajide, Ahmad Hassan Ahmad, Simeon Coleman   +2 more
doaj   +1 more source

PRACTICAL ASPECTS OF THE AGREEMENT BETWEEN THE POLISH REPUBLIC AND THE SLOVAK REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND PROPERTY

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
doaj   +14 more sources

Tax Revenue Mobilization in Conflict-Affected Developing Countries [PDF]

SSRN Electronic Journal, 2016
AbstractHow does conflict affect tax revenue mobilization? This paper uses a newly updated dataset to explore longitudinal trends of tax revenue mobilization prior to, during and after conflict periods in a selection of conflict‐affected states since 1980.
van den Boogaard, V., Prichard, W., Benson, M., Milicic, N.   +3 more
openaire   +7 more sources

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
doaj   +1 more source

PARTNER’S TAX LIABILITY AND DUE PROCESS OF LAW: THE UNCONSTITUCIONALITY OF THE REDIRECTION OF FISCAL ENFORCEMENT

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, Daniel Hippertt   +1 more
doaj   +1 more source

Managerial Ownership and Tax Avoidance of Listed Companies in Nigeria with Profitability as Mediating Variable

FUDMA Journal of Accounting and Finance Research (FUJAFR), 2023
This paper examines the mediating effect of profitability on the relationship between managerial ownership and tax avoidance of listed companies in Nigeria.
Moses Olanisebe, Sadiq Abdullahi, Kabiru Dandago   +2 more
doaj   +1 more source

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, Thomas Kourouxous, Peter Krenn   +2 more
doaj   +1 more source

Getting From Here to There: The Transition Tax Issue

, 2017
If there is fundamental U.S. international income tax reform, regardless of the reform option chosen, the United States must decide how to handle the $2.4 trillion to $2.6 trillion of previously untaxed foreign income accumulated by U.S.
Fleming, J. Clifton Jr., Peroni, Robert J., Shay, Stephen   +2 more
core   +6 more sources