Results 151 to 160 of about 2,195 (202)

Tax rules

Social Choice and Welfare, 2012
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Gersbach, Hans, Hahn, Volker, Imhof, Stephan   +2 more
openaire   +3 more sources

Legal Institute of Advance Tax Rulings

Białostockie Studia Prawnicze, 2019
This paper deals with the legal institute of advance tax rulings in the Czech Tax Code, which comparatively is moderately used by Czech tax entities - both natural persons and legal persons. The main aim of the contribution is to confirm or disprove the
Bartes, Richard
exaly   +2 more sources

A Tax Loss Trading Rule

The Journal of Business, 1977
Technical analysis has been so pummeled by evidence supporting the efficient nature of market behavior that most researchers gave it up for dead years ago.' By now it seems a foregone conclusion that any sort of general trading rule based on past prices is bound to fail.
openaire   +1 more source

The Governance of Accounting Rules and Tax Rules: Analysis of SMEs' Tax Avoidance Strategies

GATR Global Journal of Business Social Sciences Review, 2013
Objective- This study examined the governance of accounting rules and tax rules on the level of tax burdens paid by SMEs in Malaysia. According to the tax gap theory, taxpayers utilize the different rules between accounting and tax which is known as the dual reporting system in their tax avoidance strategies in order to pay lower taxes.
Hariyanti D., Rohaya M.N, Normah O., Rozainun A.A.   +3 more
openaire   +1 more source

TAX RULES IN NON-TAX AGREEMENTS

Seoul Tax Law Review, 2011
As of July 2011, the Republic of Korea (hereinafter “Korea”) is a party of seventy seven tax treaties, which comprehensively apply to international tax matters. However, the tax treaties are not the only international agreements having tax provisions.
openaire   +1 more source

Green taxes: Refunding rules and lobbying

Journal of Environmental Economics and Management, 2010
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
openaire   +2 more sources

Anti-Tax Avoidance Rules and Tax Complexity

World Tax Journal
In recent years, many countries have introduced new anti-tax avoidance rules, which are often criticized for increasing tax complexity. Motivated by these concerns, our study investigates how the design of anti-tax avoidance rules and country characteristics are related to this perceived complexity.
Schanz, Deborah, Siegel, Felix, Sureth-Sloane, Caren   +2 more
openaire   +1 more source

State Aid Benchmarking and Tax Rulings: Can We Keep It Simple?

MPI Studies in Tax Law and Public Finance, 2016
Tax rulings and advance pricing agreements may run the risk of providing an advantage to taxpayers upon ex-post analysis. This contribution will first focus on how group companies may differ from stand-alone companies for state aid purposes and address ...
Schön, Wolfgang, Luja, Raymond, Traversa, Edoardo, Richelle, Isabelle   +3 more
exaly   +2 more sources

Rules of Taxing Property Buildings

Applied Mechanics and Materials, 2018
An Integral Part of the Economic and Financial Mechanism, Taxation Means, on the One Hand, the Collection of Resources to the State Budget, but Also a Legal Relationship between a Debtor and a Creditor, Including their Correlation Rights and Obligations.
Anişoara Băbălau, Adriana Ionescu
openaire   +1 more source

The Tax Hedging Rules Revisited

Florida Tax Review, 2018
As more and more taxpayers (businesses and individuals) are exposed to market risks (including but not limited to fluctuations in interest rates, foreign currency exchange rates and prices), management of such risks has become more and more important for a growing number of taxpayers.
openaire   +1 more source