Results 261 to 270 of about 237,392 (309)

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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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 ...
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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
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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
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Discharging Business Tax Liabilities.

The Journal of Finance, 1957
William G. Heuson, Horace J. DePodwin
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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 ...
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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 ...
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Criminal liability in the tax sphere

Аграрное и земельное право, 2022
V.O. Galueva, M.A. Batsazov
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