Results 91 to 100 of about 44,369 (205)

Restoring stakeholders’ trust in multinationals’ tax planning practices with corporate social responsibility (CSR)

, 2017
This contribution discusses the tax planning behaviour of big corporations and investigates Corporate Social Responsibility (CSR) as a tool to battle the issue.
Jallai, Ave-Geidi, Peeters, Bruno, Badisco, Jo, Gribnau, Hans   +3 more
core  

Creating Failures in the Market for Tax Planning

, 2007
In this paper we consider the role of governments in designing their policy for tax planning strategies. We consider two distinct types of social costs: the cost associated with lost tax revenue, and the cost that arises from taxpayers\u27 search for new
Curry, Phillip A, C. Hill, Hill, Claire, P. Curry, Parisi, Francesco   +4 more
core   +1 more source

Corporate social responsibility and tax planning: Not by rules alone

, 2015
Taxpayers have to plan their tax affairs to plan their life or develop their business strategy. Often tax planning is encouraged and intended by tax legislation, but sometimes it is not.
Gribnau, Hans
core  

Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management

Shirkah, 2018
The purpose of this study is to examine the probability of earnings management performed by Property and Real Estate companies listed in Indonesia Stock Exchange (BEI) in the period 2011-2015.
Warsono -
doaj  

Taxation, R&D tax incentives and patent application in Europe [PDF]

The focus of this paper is on effects from tax incentives for research and development inputs (R&D) and corporate income tax on business R&D and patenting behaviour.
Spengel, Christoph, Ernst, Christof
core  

Corporate Social Responsibility and Tax Planning: Rules and Principles

, 2016
Taxpayers have to plan their tax affairs to plan their life or develop their business strategy. Often tax planning is encouraged and intended by tax legislation.
Salter, David, Oats, Lynne, Gribnau, Hans   +2 more
core  

A comparative analysis of the concept of fiscal jurisdiction in income tax law

, 2002
Bibliography: leaves 324-333.The purpose of this dissertation is to analyse the definitional rules of fiscal jurisdiction as well as the tax consequences resulting from the application of these rules, as implemented in the national tax law of the chosen ...
Eric P. Ketchemin, Ketchemin, Eric P
core  

The Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates [PDF]

We investigate how the length of the net operating loss carryback period affects corporate liquidity and marginal tax rates. We estimate that extending the carryback period from two to five years, as recently proposed in President Obama’s budget ...
John R. Graham, Hyunseob Kim
core  

Probable yield from a state general sales tax

, 1963
This archived document is maintained by the Oregon State Library as part of the Oregon Documents Depository Program. It is for informational purposes and may not be suitable for legal purposes.Title from caption"December 12, 1963"--P.

core  

Blockchain-enabled strategic optimization: A decision analytics framework for multinational enterprises' e-commerce entry model. [PDF]

PLoS One
Deng L, Hu X, Xiao Y.
europepmc   +1 more source