Results 221 to 230 of about 14,830 (261)

Tax-Related Restatements and Tax Avoidance Behavior

Journal of Accounting, Auditing & Finance, 2022
Our research empirically examines the relationship between tax avoidance and the likelihood of incurring a tax-related restatement, as well as the effects tax restatements have on future tax avoidance behavior. We predict and find that the association between tax avoidance and the likelihood of a tax-related restatement is nonlinear. Specifically, both
Mollie T. Adams, Kerry K. Inger, Michele D. Meckfessel, John J. Maher   +3 more
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Tax Issues Relating to Intangibles

Asia-Pacific Tax Bulletin, 2013
The comparative survey articles are based on selected papers presented at the Baker & McKenzie 28th Annual Asia-Pacific Tax Conference held in Hong Kong on 1 and 2 November 2012. The 29th Annual Asia-Pacific Tax Conference is expected to be held in Singapore in October 2013.
D.(Dennis) Lee, A.(Andrew) Lee
  +7 more sources

Harmonization of tax relations

Экономика и предпринимательство, 2020
В статье представлено исследование налоговых взаимоотношений в системе государственного налогового менеджмента. Анализ осуществлен на основе критической оценки условий, препятствующих принятию оптимальных решений в сфере управления налогообложением.
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Tax reconstruction is a new increment of tax legal relations.

XXIII Международная научная конференция «Цивилизация знаний: российские реалии» «Цивилизационные задачи современного правоведения: наука, образование, практика» (стратегическая панель), 2022
Актуальность вопроса применения в налоговых правоотношениях понятий и дефиницией, отсутствующих в праве, предопределяет необходимость исследования такого научного феномена. Важным и практически необходимым полагаем определить регуляторы, позволяющие защитить частные интересы сторон в договоре, выявив пределы воздействия публичного права в коммерческом ...
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Financial Statement Aggressiveness Related to Tax Accounts and Tax-Related Accounting Misstatements

Accounting and the Public Interest, 2019
ABSTRACT In this study, we examine two questions: (1) whether financial statement aggressiveness related to tax accounts is associated with the likelihood of having tax-related misstatements in the financial statements, and (2) whether the disclosure of the need to restate prior years' financial statements for a tax-related reason ...
Hughlene A. Burton, Paul N. Tanyi
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Tax-Related Accounting Restatements and Tax Contingency Reporting

2020
Abstract We examine the relationship between tax-related accounting misstatements and changes in the uncertain tax benefits accrual account in the year of the disclosure of a misstatement. We find that the disclosure of a tax-related misstatement is associated with an increase in unrecognized tax benefits during that year.
Paul N. Tanyi, J. Philipp Klaus, Hughlene Burton   +2 more
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On the Relation of Deferred Taxes and Tax Cash Flow

SSRN Electronic Journal, 2011
Using panel data over 16 years of observations, this study investigates whether deferred tax information serves its main purpose – informing about future tax cash flow. The results show that deferred taxes in fact have short-term cash flow implications. Yet, the estimated magnitude of these implied cash flows is rather small.
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Taxes, Investment-Related Tax Shields and Capital Structure.

Journal of the American Taxation Association, 1992
Abstract DeAngelo and Masulis (1980) predict that in cross-sectional analysis firms with higher investment-related lax shields (holding before-tax earnings constant) will employ less debt in their capital structure due to the positive relation between investment- related tax shields and the probability of losing the deductibility of ...
Dan Dhaliwal, Robert Trezevant, Wang Shiing-Wu   +2 more
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Related Examinations and Tax Compliance

Journal of Behavioral and Experimental Economics, 2023
Seiyoun Kim, Puneet Arora
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Tax assessments and related records

2016
Records pertaining to tax assessments and related business records of Yip Sang, Yip Mow and Wing Sang Company.
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