Results 81 to 90 of about 44,369 (205)

U.S. inbound business tax planning /

, 2016
" ... is a practical planning guide for structuring foreign investment into the United States. It presents a cross-disciplinary approach based on the experience of practitioners in the areas of U.S.
Moens, Bernard.
core  

Moderating Effect of Company Size on the Relationship between Tax Planning, Deferred Tax Expenses and Earnings Management

Jurnal Akuntansi Indonesia
This study aims to explore whether tax planning and deferredtax expenses influence earnings management, with companysize acting as a moderating variable. The research samplewas selected through purposive sampling, consisting of 16annual reports from food
Saminem Saminem, Agustina Indriani, Reko Saprianto, Novi Dwi Haryati   +3 more
doaj   +1 more source

Tax Reform and the Market For Tax-Exempt Debt [PDF]

This paper provides clear evidence that the yield spread between long-term taxable and tax-exempt bonds responds to changes in expected individual tax rates, a finding that refutes theories of municipal bond pricing that focus exclusively on commercial ...
James M. Poterba
core  

Tax Planning, Corporate Tax Avoidance and Real Earnings Management: GMM Approach in Nigeria

Copernican Journal of Finance & Accounting
The study examines the effect of tax planning and corporate tax avoidance on Real Earnings Management (REM) in Nigeria. Data were gathered from the financial reports of 58 listed non-financial firms for twelve years, from 2010 to 2021.
Saheed Akande Shittu, Emmanuel Abiodun Alagbe, Olushola Rasheed Jimoh   +2 more
doaj   +1 more source

Specifics of international tax and corporate planning

, 2023
Зазначено особливості та орієнтири у виявленні сучасних тенденцій в процесі податкового планування ТНК, комплексно розкривши позитивні та негативні аспекти їх діяльності щодо економії податкових виплат компанії та визначенню шляхів врегулювання ...
Давиденко, Олександр Олександрович, Davydenko, Oleksandr Oleksandrovych   +1 more
core  

Aggressive tax planning and corporate social irresponsibility: Managerial discretion in the light of corporate governance

, 2018
The purpose of this contribution is to explore the possibility of integrating tax with corporate social responsibility (CSR). Some corporate directors seem to argue that they do not have a choice with regard to tax planning, implying that a responsible ...
Jallai, Ave-Geidi, Hans Gribnau, Gribnau, Hans, Ave-Geidi Jallai   +3 more
core   +1 more source

Utilisation of Directors’ Remuneration in Tax Planning

Malaysian Management Journal, 2011
Companies involve in tax planning due to its primary benefit of increase after-tax return. However, this activity has been an ongoing discussion as it impairs provision of public goods which indirectly causes social issues.
Nor Shaipah Abdul Wahab, Nur Azliani Haniza Che Pak   +1 more
doaj  

TAX PLANNING AND THE TIMELINESS OF FINANCIAL REPORTING IN LISTED MANUFACTURING FIRMS IN NIGERIA

Malete Journal of Accounting and Finance
The timeliness of financial reports is a critical aspect of management and reporting, and its connection with tax planning in Nigeria's manufacturing sector seems complex and multifaceted.
Ikponmwosa Michael Igbinovia, Amaka Nkiru Unamma   +1 more
doaj  

FOREIGN DIRECT INVESTMENT DECISIONS & TAX PLANNING FOR CHINESE FIRMS

, 2018
This article is concerned with the role of tax planning in the foreign directinvestment (FDI) decisions of Chinese multinational corporations (MNCs).It can be shown that tax planning (intergroup debt financing) enables Chinesefirms to locate value-added ...
THOMAS, KOLLRUSS
core  

From tax evasion to tax planning

, 2012
This paper analyzes within a simple model how a removal of bank secrecy can impact tax revenues and banks'profitability, assuming that offshore centers are able to offer sophisticated but legal, tax planning. Two alternative regimes are considered. A first, in which there is strict bank secrecy and a second, where there is international information ...
Arnaud Bourgain, Patrice Pieretti, Skerdilajda Zanaj   +2 more
openaire   +2 more sources