Results 241 to 250 of about 3,111,011 (292)
Some of the next articles are maybe not open access.
Conditional Withholding Tax: A Tax on Tax Planning
Bulletin for International Taxation, 2017This article discusses the merits of a conditional withholding tax on intra-group payments of interest and royalties. The authors argue that a conditional withholding tax would help to counter base erosion and profit shifting and would establish an international minimum norm for corporate income tax rates.
Vleggeert, J., Vording, H.
openaire +2 more sources
FLAT TAXES AND EFFECTIVE TAX PLANNING [PDF]
National Tax Journal, 1998 Stiglitz (1985) shows that income deferral opportunities and differentially taxed economic activities provide incentives for investors to engage in tax avoidance strategies. In this paper, I describe several tax avoidance strategies that can be used by taxpayers in a Hall-Rabushka flat tax system to reduce or eliminate their tax liabilities.
openaire +1 more source
A Tax on Aggressive Tax Planning
SSRN Electronic Journal, 2017While “aggressive tax planning” is conceptually elusive, tackling it does not require elaborate definitions. Much can be achieved by taxing income flows within multinational firms, to the extent that these flows go from high-tax to low-tax jurisdictions.
openaire +1 more source
The Essence of Tax Planning and Factors Influencing the Quality of Tax Plans
Central Ukrainian Scientific Bulletin. Economic Sciences, 2023The article examines the approaches of scientists to the interpretation of the concept of tax planning and found that in most publications the attention of scientists is focused on the study of the essence, types, and methods of tax planning, but due attention is not paid to the study of factors influencing the quality of tax plans.
openaire +1 more source
Tax planning strategies for physicians
The American Journal of Surgery, 2002The development of tax reduction strategies is a critical aspect of both corporate and personal financial planning because taxes represent the largest annual expenditure for the majority of Americans. The categories of tax reduction strategies discussed include charitable-giving techniques, ways to maximize business deductions, shifting income to ...
Thomas R, Pope, Richard W, Schwartz
openaire +2 more sources
Tax Department Design, Tax Planning, and Tax Risk
Despite the central role of corporate tax departments in managing multinational enterprises' (MNEs) global tax positions, little is known about how their internal design shapes corporate tax behavior. Drawing on hand-collected data on more than 8,000 tax employees across 309 publicly listed European MNEs, we examine the association between tax ...Harald Johannes Amberger +3 more
openaire +2 more sources
The Accounting Review, 2021
ABSTRACT We use data envelopment analysis (DEA) to develop a measure of effective tax planning that is theoretically aligned with the Scholes-Wolfson paradigm and captures how efficiently firms maximize after-tax returns given their operating, investing, and financing decisions.
Casey M. Schwab +2 more
openaire +1 more source
ABSTRACT We use data envelopment analysis (DEA) to develop a measure of effective tax planning that is theoretically aligned with the Scholes-Wolfson paradigm and captures how efficiently firms maximize after-tax returns given their operating, investing, and financing decisions.
Casey M. Schwab +2 more
openaire +1 more source
Tax Planning for the Lobby Tax
2006In 1993, Congress eliminated the business deduction for lobbying. The disallowance extends to dues paid to tax-exempt trade and labor associations when those organizations conduct lobbying activities. Associations are required to notify members regarding the portion of their dues that is non-deductible or pay a flat 35% tax on their lobbying ...
openaire +1 more source