Results 21 to 30 of about 1,963,053 (283)
Impact of Executive Compensation Incentives on Corporate Tax Avoidance
Modern Economy, 2021 The separation of enterprise ownership and control has led to conflicts of interest between its owners and actual managers. Incentives for executives have become an important means to reduce the contradiction between the two. Based on the principal-agent
Yishu Wang, Jia Yao
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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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“It's not as simple as something like sugar”: values and conflict in the UK meat tax debate
International Journal of Health Governance, 2021 PurposeThis paper qualitatively explores arguments in the UK meat tax debate, including how they align with values from specific political ideologies and perspectives on sustainable food security.Design/methodology/approachThe authors conducted a scoping
Philippa Simmonds, S. Vallgårda
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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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Contemporary Accounting Research, 2020 In measuring tunneling with inter-corporate loans disclosed by Chinese listed companies, we analyze whether insiders in firms that undertake more aggressive tax positions deprive outside investors by diverting more resources.
Andrew M. Bauer +4 more
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Foreign investment of US multinationals: The effect of tax policy and agency conflicts.
Journal of Financial Economics, 2019 We estimate a dynamic model, featuring agency conflicts and a stochastic tax reform arrival, to evaluate how the change from a worldwide to territorial tax system, enacted under the TCJA, affects foreign investment.
James F. Albertus +2 more
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Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-Level Investment Efficiency
Accounting Review, 2020 Using a global sample of multinational corporations (MNCs) and their foreign subsidiaries, we find that repatriation taxes impair subsidiary-level investment efficiency.
H. Amberger +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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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 +2 more
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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.
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