Results 301 to 310 of about 854,591 (338)
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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.
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Tax Planning Strategies: Estate Planning
Otolaryngology–Head and Neck Surgery, 1995Educational objectives: To better understand qualified plans and to see how nonqualified plans can supplement qualified plans in the marketplace.
Michael Rosensweig, Rande Lazar
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Collected Works of Uman National University of Horticulture, 2021
The article forms and systematizes the author's approach to the legislative enshrinement in the Tax Code of Ukraine of the essence of economic categories "aggressive tax planning", "minimization of tax liabilities". These terms are widely used in the practice of the OECD and countries with developed market relations.
O. O. Nepochatenko +3 more
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The article forms and systematizes the author's approach to the legislative enshrinement in the Tax Code of Ukraine of the essence of economic categories "aggressive tax planning", "minimization of tax liabilities". These terms are widely used in the practice of the OECD and countries with developed market relations.
O. O. Nepochatenko +3 more
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Journal of Public Economics, 2020
Abstract We estimate the extent of inheritance tax avoidance among married decedents in Sweden. Following Kopczuk (2007), we compare estates of decedents who pass away from terminal illness and those of decedents who pass away suddenly, the assumption being that the onset of terminal illness triggers planning. Extending on Kopczuk (2007), we also use
Oscar Erixson, Sebastian Escobar
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Abstract We estimate the extent of inheritance tax avoidance among married decedents in Sweden. Following Kopczuk (2007), we compare estates of decedents who pass away from terminal illness and those of decedents who pass away suddenly, the assumption being that the onset of terminal illness triggers planning. Extending on Kopczuk (2007), we also use
Oscar Erixson, Sebastian Escobar
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1982
Tax planning is a subject in its own right and to cover it in detail is outside the scope of this book. It is the aim of this section to draw attention to some of the tax-planning opportunities which are available to everyone in employment. The application of these points does of course depend on the individual’s particular circumstances and ...
Bill Packer, Elaine Baker
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Tax planning is a subject in its own right and to cover it in detail is outside the scope of this book. It is the aim of this section to draw attention to some of the tax-planning opportunities which are available to everyone in employment. The application of these points does of course depend on the individual’s particular circumstances and ...
Bill Packer, Elaine Baker
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1978
The planning of the international tax position in the MNC has become a vital factor in investment decisions, capital structure, working capital management and overall corporate profitability. Tax planning is an extremely complex management task since the rules are constantly changing. It is not possible therefore in this chapter to cover the subject in
Derek F. Channon, Michael Jalland
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The planning of the international tax position in the MNC has become a vital factor in investment decisions, capital structure, working capital management and overall corporate profitability. Tax planning is an extremely complex management task since the rules are constantly changing. It is not possible therefore in this chapter to cover the subject in
Derek F. Channon, Michael Jalland
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2010
The East-Asian market has become increasingly interesting in the past years for investors from Europe and the United States. Direct investment from Germany to the fifteen territories has almost increased tenfold within the last 15 years (see Deutsche Bundesbank (1989–2007)). For the United States, the numbers show a similar trend as investments are six
Dieter Endres +2 more
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The East-Asian market has become increasingly interesting in the past years for investors from Europe and the United States. Direct investment from Germany to the fifteen territories has almost increased tenfold within the last 15 years (see Deutsche Bundesbank (1989–2007)). For the United States, the numbers show a similar trend as investments are six
Dieter Endres +2 more
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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.
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2019
As the saying goes, only two things in life are certain: death and taxes. Which of the two is most objectionable is open to debate. Few of us dispute the necessity of income taxes as a means to pay for services that local, state and federal governments provide. The argument is, which services and at what price.
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As the saying goes, only two things in life are certain: death and taxes. Which of the two is most objectionable is open to debate. Few of us dispute the necessity of income taxes as a means to pay for services that local, state and federal governments provide. The argument is, which services and at what price.
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SSRN Electronic Journal, 2011
What would Newt Gingrich's tax plan look like for America now that he is the GOP frontrunner.
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What would Newt Gingrich's tax plan look like for America now that he is the GOP frontrunner.
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