Results 251 to 260 of about 700,728 (291)

Embedded Tax Liabilities & Portfolio Choice

SSRN Electronic Journal, 2011
This study presents an improved method of dealing with embedded tax liabilities in portfolio choice. We argue that using a risk-free discount rate is appropriate for calculating the present value of future tax liabilities. Supportive of recent research, our results found a taxation-induced preference of holding equities over bonds, and a location ...
Phillip Ashley Turvey, Anup K. Basu, Peter Verhoeven   +2 more
openaire   +1 more source

TAX LIABILITY IN THE STRUCTURE OF LEGAL LIABILITY

Трансформация экономической и правовой системы России: проблемы и перспективы. сборник научных статей Всероссийской научно-практической студенческой конференции, 2021
Tatyana Nikolaevna Kazankova, Tatyana Pavlovna Vedenkina   +1 more
openaire   +1 more source

Restructuring of Tax Liabilities as an Upcoming Trend of Economic Diversification in Modern Russia

Optimization of the Taxation System: Preconditions, Tendencies and Perspectives, 2018
N. Shibaeva, A. Zarudneva, A. Sozinova, A. Shuvaev, A. N. Alekseev   +4 more
semanticscholar   +1 more source

Tax Lawyer’s Dilemma: Recent Developments Heighten Tax Lawyer Responsibilities and Liabilities

2012
The efforts to curb the use of tax shelters have had a significant detrimental impact on the vast majority of tax professionals who seek to provide legitimate tax advice. Recent legislative and administrative efforts, based largely on heightened disclosure requirements and increased penalties, are not effective solutions for the tax shelter problem ...
openaire   +1 more source

Tax Liability Not an Operation Expense

Journal AWWA, 1994
Organized as a subchapter S corporation, South Haven, Indiana, Water Works (SHWW) did not pay or incur income taxes as a taxable entity. Its income flowed through to the shareholders, who had to report it on their individual tax returns. SHWW petitioned for an increase in its water service and sewage disposal rates for its rural Porter County service ...
openaire   +1 more source

ANALISA PENGARUH DEFERRED TAX ASSET, DEFERRED TAX LIABILITIES DAN TINGKAT HUTANG TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SUB SEKTOR INDUSTRI MAKANAN DAN MINUMAN DI INDONESIA

, 2015
Lawe Anasta
semanticscholar   +1 more source

MEASURING DIFFERENTIAL STATE-LOCAL TAX LIABILITIES AND THEIR IMPLICATIONS FOR BUSINESS INVESTMENT LOCATION

National tax journal, 1986
James A. Papke, Leslie E. Papke
semanticscholar   +1 more source

Criminal liability in the tax sphere

Аграрное и земельное право, 2022
V.O. Galueva, M.A. Batsazov
openaire   +1 more source

Comprehensive Versus Partial Deferred Tax Liabilities and Equity Market Values

, 2011
Jilnaught Wong, N. Wong, Vicky Naiker
semanticscholar   +1 more source

Tax incentives and firm financing structures: evidence from China’s accelerated depreciation policy

International Tax and Public Finance, 2022
Jiayi Du, Guang Shen, Jingxian Zou
semanticscholar   +1 more source