Results 41 to 50 of about 44,369 (205)
Effective Tax Rates Under IP Tax Planning [PDF]
SSRN Electronic Journal, 2014 Tax planning with intangibles has become one of the most popular and most vividly debated topics in international taxation. We incorporate various intellectual property (IP) tax planning models into forward-looking measures of effective tax rates, namely the disposal of intangibles to low-tax subsidiaries, intra-group licensing arrangements, and ...
Evers, Lisa, Spengel, Christoph
openaire +4 more sources
Utilisation of Directors’ Remuneration in Tax Planning
Malaysian Management Journal, 2020 Companies involve in tax planning due to its primary benefit of increase after-tax return. However, this activity has been an ongoing discussion as it impairs provision of public goods which indirectly causes social issues.
Nor Shaipah Abdul Wahab +1 more
doaj +1 more source
The role of corporate governance in enhancing the influence of tax planning on tax disclosure
Менеджмент та підприємництво: тренди розвитку, 2023 Purpose: The paper studies the relationship between tax disclosure, tax planning and governance in the context of Indonesian public companies. It examines the impact of opportunistic management behavior on tax disclosure and the role of governance in ...
M Syafi’i +3 more
doaj +1 more source
Credit Ratings and International Tax Planning
, 2020 International tax planning strategies, by their very nature, increase firms’ free cash flows, which could improve companies’ creditworthiness. However, these strategies also bring information and agency problems, which may reduce their creditworthiness ...
Stice, D, Ma, Z, Wang, D
core +1 more source
Multinational tax avoidance vs. European Comission
Bratislava Law Review, 2017 This paper deals with recent actions of the Commission with respect to EU State Aid rules. The Commission is looking at the compliance with EU State Aid rules of certain tax practices in some Member States in the context of aggressive tax planning by ...
Kristína Považanová +1 more
doaj +1 more source
Ekuilibrium: Jurnal Ilmiah Bidan Ilmu Ekonomi, 2017 Implementation of tax planning through tax lawdengan exploiting loopholes in tax regulations one of which is exempted from the tax object is the payment of zakat on the amil zakat or amil zakat institutions established or endorsed by the government ...
Puji Rahayu
doaj +1 more source
Determinan Perencanaan Pajak dan Perilaku Kepatuhan Wajib Pajak Badan
Jurnal Akuntansi Multiparadigma, 2014 This research aims to examine the factors that influence the applied of tax planning in corporate and the corporate tax compliance behavior. Purposive sampling was employed to collect 120 corporate taxpayers in Samarinda city with tax professional as ...
Muhammad Abadan Syakura, Zaki Baridwan
doaj
TAX PLANNING: OPTIMIZATION TOOL OF DEBTS TOWARDS THE BUDGET [PDF]
Economica, 2017 Tax planning is complex of measures,consisting in the reduction of tax payments under the law. Tax planning at the enterprise starts from the initial structuring of businesses and activities and can be carried out both at entity level (corporate) and ...
Anatol GRAUR
doaj
EVALUATION OF THE EFFECTIVENESS OF TAX PLANNING SUBJECTS OF ENTREPRENEURSHIP
Вестник Северо-Кавказского федерального университета, 2022 The causes of the tax planning at the enterprise effectiveness assessment are examined. The relationship between the tax burden on businesses and the effectiveness of tax planning concept implementation at the enterprise is shown.
Nairi Ivanovna Fedyshyn
doaj
Jurnal Ekonomi dan Bisnis Airlangga, 2020 The purpose of this research is to analyze the factors influencing earnings management, namely company size, leverage, and capital intensity ratio while using tax planning as the intervening variable.
BAGUS GALUNG RADITYO
doaj +1 more source