Results 71 to 80 of about 44,369 (205)

The Effect of Tax Planning on Firm Value: A Moderation Role of Board Diversity

Media Ekonomi dan Manajemen
This study aims to explore how tax planning practices impact firm value, with a specific focus on gender diversity as a moderating factor shaping the relationship between tax planning and firm value. Data collection involved purposive sampling, resulting
Erma Dwi Aprilliasari, Yuli Soesetio
doaj   +1 more source

Specifics of international tax planning

, 2023
На основі узагальнення розглянуто дослідження специфіки міжнародного податкового планування та визначення шляхів ефективної імплементації досягнень міжнародної практики податкового планування на підприємстві з іноземними інвестиціями товаристві з ...
Гнатюк, Світлана Сергіївна, Hnatiuk, Svitlana Serhiivna   +1 more
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Tax Planning and Value of Listed Non-Financial Firms in Nigeria: The Mediating Effect of Profitability

Eurasian Journal of Management & Social Sciences
This paper explored the mediating effect of profitability on the link between tax planning (TPL) and the value of listed non-financial firms in Nigeria.
Isah Umar Kibiya, ARMAYA'U ALHAJI SANI, Sabo Mohammed, Mustapha Usman, Abubakar Umar   +4 more
doaj   +1 more source

Does the Estate Tax Raise Revenue? [PDF]

Proponents of transfer taxation argue that levies on gifts and estates serve the dual purposes of breaking up large concentrations of private wealth, while raising significant revenues. A number of commentators have recently questioned the first of these
B. Douglas Bernheim
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The Influence of Social Responsibility Practices on Tax Planning: An Empirical Study for Companies Listed on Euronext Lisbon

International Journal of Financial Studies
This paper analyzes the influence of social responsibility practices on the development of tax planning activities in companies listed on Euronext Lisbon.
Pedro Ferreira Silva, Cristina Sá, Teresa Eugénio   +2 more
doaj   +1 more source

Estate and trust administration ::tax planning /

, 2011
" ... discusses aspects of tax planning in connection with the administration of an estate or trust. This portfolio includes, but is not limited to, the subject of after-death tax planning.
Acker, Alan S.,
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Examining Succession and Tax Planning in Family Businesses in Ireland

, 2008
Death and taxes are reputed to be the only guaranteed inevitabilities to face everyone of us at some point. However, research carried out in Ireland indicates that the vast majority of family businesses do not plan adequately for succession.1,2 According
Doyle, Elaine, Godwin, Adrian, Birdthistle, Naomi   +2 more
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International Tax Planning: The Concept of Place of Effective Management

, 2014
This dissertation will study certain aspects of the South African Income Tax Act2 such as residence-based concepts, with specific reference to place of effective management, which brings a taxpayer within the ambit of the South African Tax Law.
Goosen, Chantelle
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Regulating more effectively: The relationship between procedural justice, legitimacy and tax non-compliance [PDF]

, 2015
In recent years many OECD countries have been observing an increase in middle-income taxpayers making use of aggressive tax planning strategies to reduce their tax.
Murphy, Kristina, Australian Taxation Office, Australian National University. Centre for Tax System Integrity   +2 more
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Tax Planning for Husbands and Wives Under the Revenue Act of 1948

, 1948
Standard Federal Tax Reports, Vol. XXXV No.
Standard Federal Tax Reports
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