LIABILITY FOR TAX LIABILITIES IN CASE OF UNDISCLOSED PARTNERSHIP
THE LAW AND THE BUSINESS IN THE CONTEMPORARY SOCIETYThis report presents the main characteristics of undisclosed partnership, outlines the factual composition of joint liability and its specific features in case of undisclosed partnership. the influence of this type of partnership on the liability of public claims, as well as the specifics of joint and several liability in financial law are an emphasis ...
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The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U.S. Multinational Corporations [PDF]
U.S. corporations owe taxes to the U.S. Treasury on income earned both inside and outside American borders. This paper examines the incentives created by the U.S. tax system for the legal avoidance of taxes on foreign source income.
Rosanne Altshuler, T. Scott Newlon
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How Institutional Environments Shape the ESG–Growth Relation: Evidence From Europe
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT As global financial markets increasingly integrate non‐financial criteria, companies are reinforcing the strategic role of sustainability and its impact on market value, although this cannot overlook how different institutional structures shape investor perceptions.
Laura Bango‐López +3 more
wiley +1 more source
The tax consequences for a seller (also briefly commenting from the perspective of the purchaser) when contingent liabilities are transferred in a sale of a business as a going concern with specific reference and evaluating income tax case no. 1839 : (South Gauteng Tax Court) [PDF]
, 2010 Includes summary.Includes bibliographical references (leaves 55-57).The selling of a business as a going concern can have various tax consequences for both the seller and the purchaser.
Rossouw, Dewald Pierre
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CEO Duality and Corporate Social Responsibility. A Literature Review With a Focus on Country Effects
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT In recent years, many researchers have become interested in the relationship between CEO duality (where one individual serves as both CEO and board chair) and CSR outcomes. Given the varied research results, this structured literature review concentrates on the country effects of this dynamic link.
Patrick Velte
wiley +1 more source
THE IMPACT OF INTERNATIONAL TAXATION AT CORPORATE FINANCIAL SOLUTIONS
Вестник университета, 2019 The article analyzes the impact of international tax policy on stimulation of investment activity of Russian and foreign companies. The necessity of development of legislation in this area. The possibilities of making corporate financial decisions in the
E. Gulkova, I. J. Ingibian
doaj
Inflation and the Excess Taxation of Capital Gains on Corporate Stock [PDF]
The present study shows that in 1973 individuals paid nearly $500 million of extra tax on corporate stock capital gains because of the distorting effect of inflation. A detailed analysis shows that the distortion was greatest for middle income sellers of
Joel Slemrod, Martin Feldstein
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, 2014 In a recent analysis comparing the current oil production tax, More Alaska Production Act (MAPA, also known as SB 21) to the tax it replaced, Alaska’s Clear and Equitable Share (ACES), Scott Goldsmith, professor emeritus of economics at ISER, found ...
Berman, Matthew
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the nexus between board gender diversity (BGD), corporate social responsibility (CSR) performance, and financial outcomes in the context of an emerging country, Türkiye. The sample consists of Turkish non‐financial firms listed on Borsa Istanbul for the period 2008–2023.
Merve Kilic Karamahmutoglu +1 more
wiley +1 more source
On Choosing a Flat-Rate Income Tax Schedule [PDF]
This paper applies a numerical optimization technique using microunit tax data to the problem of choosing the parameters of a flat-rate tax system, should one be desired.
Joel Slemrod, Shlomo Yitzhaki
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