Tax planning by mutual funds: Evidence from changes in the capital gains tax rate
, 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
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Good tax governance:International corporate tax planning and corporate social responsibility - Does one exclude the other? [PDF]
, 2020 International corporate tax planning and corporate social responsibility are topics that might not seem to have common ground at first sight. The aim of this research was to prove the contrary. This research addressed international corporate tax planning
Jallai, A.G.
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International tax planning under the destination-based cash flow tax
, 2017 This paper considers the implications of the destination-based cash flow tax (DBCFT) for three common ways of shifting taxable profits between countries: through manipulation of transfer prices, the use of debt, and locating intangible assets in low ...
Vella, J +9 more
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An examination of taxpayers' attitudes towards the Australian tax system: Findings from a survey of tax scheme investors [PDF]
, 2004 During the 1990s, the number of Australian taxpayers involved in aggressive tax planning more than doubled. This aggressive form of financial planning poses a serious threat to the integrity of Australia’s tax system. In order to deal with the problem,
Murphy, Kristina +2 more
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Pengaruh Tax Planning untuk Meminimalkan PPh Badan pada PT. Miduk Arta Medan
, 2012 The research was conducted at PT. PT. Miduk Arta field to determine how much influence the implementation of tax planning on the burden of the tax, so that it can be estimated tax savings obtained.
Sitio, Tona Ros Tennang
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Aggressive tax planning: Differentiating those playing the game from those who don't [PDF]
, 2001 The study reported in this paper examined a group of Australian taxpayers who have expressed a preference for an aggressive tax agent. The study attempted to understand how high-risk taxpayers and high-risk practitioners form their partnerships by ...
Murphy, Kristina +3 more
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, 2016 This article reports the results of an online survey of Australian tax practitioners conducted in May 2014. The purpose of the survey was to gain further insight into how tax changes impact on the role of tax practitioners in assisting their clients to ...
Evans, CC ; https://orcid.org/ +2 more
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Tax planning from an Italian perspective
, 2016 The Italian government seems to follow the work of international organisations and their fight against tax avoidance, through the EU work on BEPS and EU Directives which have recently introduced new anti-abuse rules, notably the Finance Subsidiary ...
Maisto Guglielmo
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Management control in the transfer pricing tax compliant multinational enterprise [PDF]
, 2008 This paper studies the impact of transfer pricing tax compliance on management control system (MCS) design and use within one multinational enterprise (MNE) which employed the same transfer prices for tax compliance and internal management purposes.
Jorissen, Ann +5 more
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Corporate tax avoidance and tax planning strategies: how market competition affects tax planning and tax avoidance in Europe. [PDF]
openThis final paper presents first a general overview on tax planning and tax avoidance. It also gives an overview on market competition. The empirical part focuses on the correlation between business competition and tax planning in the European market.
BEDIN, ELEONORA
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