Results 241 to 250 of about 700,728 (291)

Subject, Amount and Tax Liability

1978
A tax under the name ‘Winstbelasting’ (Profit Taxation) shall be levied on: a The profits of corporations, limited partnerships, joint stock companies, companies or associations, the capitalization of which is divided, totally or partially into shares, co-operative societies and mutual insurance societies, having their statutory seat within the ...
F. Damian Leo, Antonio A. Amador
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Tax enforcement and corporate cash holdings

Journal of Business Finance & Accounting
Strengthened tax enforcement increases firms’ expected tax liabilities and uncertainty; thus, firms have incentives to hold more cash. Considering the staggered implementation of a new tax system that increases tax enforcement across provinces in China ...
Jiaren Pang, K. Wang, Le Zhao
semanticscholar   +1 more source

Managing the Tax Liability of a Property-Liability Insurance Company

The Journal of Risk and Insurance, 1997
INTRODUCTION In this work, we analyzes the tax management policy of a property-liability insurance company. Myers' Theorem (1984) implies that the present value of the expected tax liability, the government's tax option, is determined solely by the effective tax rate and the risk-free interest rate.
Richard A. Derrig, Krzysztof M. Ostaszewski   +1 more
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Conforming Tax Avoidance and Capital Market Pressure

Accounting Review, 2019
In this study, we develop a measure of corporate tax avoidance that reduces both financial and taxable income, which we refer to as “book-tax conforming” tax avoidance.
Brad A. Badertscher, Sharon P. Katz, Sonja O. Rego, R. Wilson   +3 more
semanticscholar   +1 more source

Danish Company Tax Liability Case

International Law Reports, 1987
State territory — Miscellaneous — Definition of State territory — Whether includes ships on high seas — Fiction of ship as floating piece of State territory — Whether acceptable — Decision of Permanent Court of Intemational Justice in Lotus case, 1927 — The law of the Federal Republic of GermanyJurisdiction — In general — Territorial — Territorial ...
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TAX CONTROL AND TAX LIABILITY

РОССИЙСКАЯ НАУКА: АКТУАЛЬНЫЕ ИССЛЕДОВАНИЯ И РАЗРАБОТКИ. Сборник научных статей XII Всероссийской научно-практической конференции. Часть 2, 2021
Darya Dmitrievna Bocharova, Albina Aleksandrovna Petrogradskaya   +1 more
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Valuing the Deferred Tax Liability

Journal of Accounting Research, 1998
Using a model of corporate investment in which the deferred tax liability never reverses, I show that deferred taxes are a real economic burden whose value is the amount recognized multiplied by a fraction. The numerator of the fraction is the tax depreciation rate, and the denominator of the fraction is the sum of the tax depreciation rate and the ...
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Materiality and Contingent Tax Liability Reporting

The Accounting Review, 2002
We investigate factors that explain firms' decisions to disclose and record contingent tax liabilities. Our findings are based on confidential Internal Revenue Service audit data and financial statement footnotes for 100 large industrial firms from 1987 to 1995.
Cristi A. Gleason, Lillian F. Mills
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The effect of value-added tax on leverage: Evidence from China’s value-added tax reform

China economic review, 2019
In this paper, we use China’s value-added tax (VAT) reform in 2007, which was aimed to encourage fixed investment purchasing, as a natural experiment to explore the effect on firm financial leverage.
Jingxian Zou, Guang Shen, Yaxian Gong
semanticscholar   +1 more source

Oil Tanker Officer Tax Liability Case

International Law Reports, 1987
State territory — Parts of — Territorial water — Breadth and delimitation of the maritime belt — Establishment of territorial zone beyond three-mile limit by unilateral declaration — Whether contrary to freedom of the sea — Whether compatible with current international law — The law of the Federal Republic of GermanyState territory — Parts of ...
openaire   +1 more source