Results 81 to 90 of about 3,111,011 (292)

Does accounting for taxes on income provide information about tax planning performance? Evidence from German multinationals [PDF]

This paper investigates the quality of information on tax planning performance which is provided by financial accounting based on IAS 12 (Income taxes). A simple theoretical investment model is used to show that reported tax expenses can be misleading as
Schreiber, Ulrich, Overesch, Michael
core  

Quantifying the Sites of Government, Commercial, and Personal Systems‐Perpetrated Financial Abuse

Australian Journal of Social Issues, EarlyView.
ABSTRACT This study explores the institutional systems through which post‐separation financial abuse is perpetrated. While existing measures seek to quantify the harms experienced by women post‐separation, this study draws on financial, welfare and legal service casefiles to identify where such harms occur. Drawing on 76 de‐identified Victorian service
Kay Cook, Adrienne Byrt, Rachael Burgin, Georgina Dimopoulos   +3 more
wiley   +1 more source

Tax planning avoid tax contingencies

, 2021
This investigation called “Tax planning to avoid tax contingencies of the company Negotiations H&D SAC. Lima, 2020; considered as a general objective Proposing a tax planning to avoid tax contingencies in the company Negociaciones H&D SA C, Lima, 2020.
Quispe Erique, Betty, Rosas Prado, Carmen Elvira, Balcázar Paiva, Eveling Sussety   +2 more
openaire   +1 more source

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
core  

‘Shelter is a Dignity’: Rental Racism, Stress and Housing (In)justice

Australian Journal of Social Issues, EarlyView.
ABSTRACT Australia's private rental sector is in crisis, and culturally and racially minoritised renters face compounded harms through both covert and everyday direct forms of rental racism. Drawing on five community‐based focus groups in Melbourne (n = 37), the paper explores how racism manifests across the rental pathway and how it structures the ...
Erika Martino, Ilan Wiesel, Ang Li, Rebecca Bentley   +3 more
wiley   +1 more source

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
core  

Getting (un)wasted: How planning failures generate consumer waste across resources: Time, money, goods, and energy

Consumer Psychology Review, EarlyView.
Abstract Past research suggests that people exhibit robust waste aversion. However, many consumers routinely feel that they waste not only goods but also time, money, energy, and emotion and would be hard‐pressed to imagine their lives otherwise. Why does consumer waste persist? In this paper, we first propose a definition for consumer waste.
Marissa A. Sharif, Cait Lamberton
wiley   +1 more source

International Tax Planning in the Age of ICT [PDF]

The increased use of information and communication technologies (ICT) leads to new ways of doing business internationally. Nowadays, firm-specific intangible assets as well as services often constitute the most important factors for the creation of value.
Spengel, Christoph, Schäfer, Anne
core  

The gift remembered: The Human Anatomy and Physiology Society (HAPS) Anatomical Donor Stewardship's ethical and practical handbook for anatomy donor tributes

Anatomical Sciences Education, EarlyView.
Abstract Providing students with a way to honor human body donors during or after an anatomy course has been shown to help provide a sense of closure and comfort to students and, when present, donor families. Gestures of gratitude for donors can also emphasize humanistic values of respect, empathy, and professionalism.
Bobbie J. Leeper, Rhiannon E. Robinson, Kelsey Stevens, Lacy M. Cleveland, Danielle N. Edwards, Nicole L. Geske, Burhan Gharaibeh, Anya Goldina, Jill Kirby, Jacqueline Phillips, Leslie R. Sewell, J. P. Swigart, Trisha Waldman, Jonathan J. Wisco, Jeremy J. Grachan   +14 more
wiley   +1 more source

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