Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada [PDF]
We study corporate income tax competition when firms operating in multiple jurisdictions can shift income using financial planning strategies. Several such strategies, particularly intra-corporate lending, appear to be actively pursued by companies to ...
Jack Mintz, Michael Smart
core
Perencanaan Pajak untuk Efisiensi Pembayaran Pajak pada PT Kaltim Lestari Unggul [PDF]
, 2014 The purpose of this study was to determine the calculation of income tax PT. Kaltim Lestari Unggul before and after applicable tax planning to improve the efficiency of the payment of tax burden. The analysis tools being used was Number of tax laws.
Kantono, A. (Andi)
core +1 more source
Mapping Intimate Partner Financial Abuse Across Public and Private Systems
Australian Journal of Social Issues, EarlyView.ABSTRACT This article maps the ways that intimate partner financial abuse presents, and the range of public and private entities involved in its perpetration. It reports on an analysis of submissions by individuals to the Australian parliamentary inquiry into the Financial Services Regulatory Framework in Relation to Financial Abuse.
Adrienne Byrt +3 more
wiley +1 more source
The Three Parties in the Race to the Bottom: Host Governments, Home Governments and Multinational Companies [PDF]
Most studies of tax competition and the race to the bottom focus on potential host countries competing for mobile capital, neglecting the role of corporate tax planning and of home governments that facilitate this planning.
Harry Grubert, Rosanne Altshuler
core
Reflections on the EU objectives in addressing aggressive tax planning and harmful tax practices Final Report. CEPS Report November 2019 [PDF]
, 2019 This Report analyses the EU’s instruments to tackle aggressive tax planning and harmful tax practices. Based on desk research, interviews with stakeholders and expert assessments, it considers the coherence, relevance, and added value of the EU’s ...
Campmas, Alexandra +4 more
core
Confessions of a Poverty Researcher: My Journey Through the Foothills of Scholarship
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper describes the key events, experiences and ideas that influenced the author's career as a poverty researcher. He describes how his early disillusion with economics was replaced by a spark of interest in social issues and how his migration from the UK to Australia in the mid‐1970s provided the impetus to begin what became a lifetime ...
Peter Saunders
wiley +1 more source
I-Finance, 2015 The aims of this research are to analyze and explore the application of tax planning to push up the efficiency of CV. Iqbal Perkasa’s tax burden payment, which is specialized in construction project services in Banyuasin.
Muhammadinah Muhammadinah
doaj
PENERAPAN PERENCANAAN PAJAK TERHADAP PAJAK PENGHASILAN BADAN SEBAGAI UPAYA EFISIENSI PEMBAYARAN PAJAK (Studi Kasus pada PG. TRANGKIL PATI) [PDF]
, 2007 This Research represent case study at PG. TRANGKIL EXTRACT with title " Applying Of Tax Planning To Income Tax Body As Effort Efficiency Payment of Iease ( Case Study at PG. Trangkil Extract)".
Sunaryati, Sunaryati
core
A longitudinal analysis of tax planning schemes of firms in East Africa [PDF]
, 2021 Alfred James Kimea, Msizi Mkhize
openalex +1 more source