Results 51 to 60 of about 3,111,011 (292)
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
Market‐Based Nutrition Regulation and Adult BMI Dynamics in Latin America
Agribusiness, EarlyView.ABSTRACT Market‐based nutrition policies, including interpretative labeling systems and taxes on sugar‐sweetened beverages (SSBs), have been widely adopted across Latin America to influence dietary choices and address rising obesity rates. While prior research documents change in food purchasing and product reformulation following these policies ...
Emiliano Lopez Barrera, Grace Melo
wiley +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
Agribusiness, EarlyView.ABSTRACT Strategic positioning becomes increasingly important as markets mature, particularly in consumer‐facing industries that offer similar products, experiential cues, and values‐based messages. This study offers a conceptual model to examine the strategic positioning factors that motivate consumers to visit one local business over another before ...
Aaron J. Staples +2 more
wiley +1 more source
Economic Impact of Sustainability in Wine Sector: A Systematic Literature Review
Agribusiness, EarlyView.ABSTRACT Sustainability has become a key issue in the wine sector, raising questions about its compatibility with firms' economic performance. Despite growing attention to environmental and social practices, evidence on their economic implications remains fragmented.
Valentina Di Chiara +2 more
wiley +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
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
Tax planning by mutual funds: Evidence from changes in the capital gains tax rate [PDF]
, 2011 This is an accepted manuscript of an article published by the University of Chicago Press.We investigate whether mutual funds engage in tax planning by testing how they respondió changes in the capital gains tax rates.
Kraft, Arthur, Chen, Feng, Weiss, Ira
core +1 more source