Results 21 to 30 of about 493,471 (293)
The Cum-ex Case: A Look at Germany [PDF]
ACTA VŠFS, 2021 This paper focuses on a particular form of stock-market trades around ex-dividend days, so-called “cum-ex” transactions, which have resulted in major revenue losses due to illegitimate tax refunds in Germany and other European nations.
Schulz, Bastian
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Tax havens and losses of the global tax system With reference to the case of Algeria
المجلة الدولية للأداء الاقتصادي, 2023 ارتبط الظهور الأول للجنات الضريبية بجذب الاستثمارات الأجنبية، إلا أنها أضحت من أهم آليات التهرب الضريبي الدولي في العصر الحالي، وذلك من خلال تمكين الممارسات السلبية للأفراد والشركات، مما يكلف النظام الضريبي العالمي خسارة 427 مليار دولار سنويا، 46,86% من
Widad BOUKALAA, Mosbah HARRAG
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Tax Loss Carryovers in a Competitive Environment* [PDF]
Contemporary Accounting Research, 2014 ABSTRACTThe fact that incumbent firms can immediately deduct research and development (R&D) investments from taxable income is generally believed to give them a strategic advantage over new firms that cannot deduct the investment cost, but instead generate a net operating tax loss carryover. Using an analytical model, we show that this conventional
DeWaegenaere, A.M.B. +2 more
openaire +2 more sources
Tax Loss Carryforward Disclosure
Schmalenbach Journal of Business ResearchAbstract This study examines firms’ voluntary disclosure of tax loss carryforward (TLCF) information. We measure the content and presentation of TLCF information by a disclosure score based on hand collected data from annual reports. Our identification strategy employs new proprietary data to control for overall reporting quality.
Vanessa Flagmeier, Jens Müller
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The effect of shadow economy – country's tax losses
Mokslas: Lietuvos Ateitis, 2011 The article analyzes the content of shadow economy through the prism of the tax administration. The author provides the limitations of the study and methodologically based relationship between the shadow economy and the tax revenue not to be received to ...
Jolita Krumplytė
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Conceptual foundations of tax risk of business entities [PDF]
Економіка та управління АПКThe article purpose of is to substantiate the conceptual foundations of the tax risk of business entities based on the essence definition. Based on the development of approaches to the interpretation of the «tax risk» concept by foreign scientists, a ...
Boyko S. +3 more
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Implikasi Other Comprehensive Income IFRS pada Perpajakan Indonesia
Organum, 2022 In Indonesia, the Statement of Financial Accounting Standards (PSAK) 1 does have guidelines about other comprehensive income (OCI). Tax issues usually arise when an entity seeks to reconcile any type of OCI with the definition of income under Income Tax ...
Prianto Budi Saptono, Ismail Khozen
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Estimating the Employment and Fiscal Consequences of Thermal Coal Phase-Out in China
Energies, 2022 China hosts over half of global coal-fired power generation capacity and has the world’s largest coal reserves. Its 2060 carbon neutrality goal will require coal-fired electricity generation to shrink dramatically, with or without carbon capture and ...
Alex Clark, Weirong Zhang
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Some Insights of Value-Added Tax Gap [PDF]
Ovidius University Annals: Economic Sciences Series, 2017 This paper analyzes the Total Value-Added Tax Gap and its components for the Member States of the European Union: the Policy VAT Gap (which reflects VAT revenue losses due to the application of tax exemptions and reduced VAT rates) and the Compliance VAT
Cuceu Ionuţ-Constantin +2 more
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Advanced Materials, EarlyView.Metasurface‐engineered NC‐TENG arrays integrate tactile pressure mapping, non‐contact gesture sensing, and acoustic signal readouts in one ultrathin module, and outperforms pristine PDMS in terms of electrical output and real‐time spatial mapping for next‐gen wearables.
Injamamul Arief +12 more
wiley +1 more source