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A Comprehensive Study of the Quality of Fat-Tailed Sheep Carcasses in Greece [PDF]

Animals, 2022
Sheep farming in Greece is focused on milk production. Meat is considered a by-product and consists mainly light carcasses of undefined quality. The main challenge of the sector is to ensure sustainability, and hence efforts are towards efficient use of ...
Angeliki Argyriadou, Anestis Tsitsos, Ioanna Stylianaki, Sotiria Vouraki, Theodoros Kallitsis, Vangelis Economou, Georgios Arsenos   +6 more
doaj   +2 more sources

At a cost: The real effects of thin capitalization rules

Economics Letters, 2021
zbMATH Open Web Interface contents unavailable due to conflicting licenses.

exaly   +3 more sources

THE INFLUENCE OF LEVERAGE, CAPITAL INTENSITY, AND THIN CAPITALIZATION ON TAX AVOIDANCE IN ISLAMIC PERSPECTIVE

I-Finance
This study aims to determine the effect of leverage, capital intensity, and thin capitalization on tax avoidance in an Islamic perspective on food and beverage companies listed on the ISSI in 2019-2024. The approach used is quantitative with a population
Rika Damai Yanti, Dinda Fali Rifan, Taufiqur Rahman   +2 more
doaj   +2 more sources

Thin Capitalization Rules in EU Member States

Central European Public Administration Review, 2011
Thin capitalization rules fit in the group of the specific anti-avoidance rules (SAAR) which are legalised by domestic tax laws. Anti-avoidance measures attempt to strike down unacceptable tax avoidance practices that have taken place with the increasing
Tatjana Ðukić
doaj   +3 more sources

Pengaruh Thin Capitalization dan Capital Intensity terhadap Tax Avoidance

JURNAL EKSPLORASI AKUNTANSI
This study aims to determine the effect of Thin Capitalization and Capital Intensity on tax avoidance. This study is a type of quantitative research and uses panel data regression analysis with the help of Eviews 12. This study uses four proxies to measure tax avoidance variable, namely Lon-Run Effective Tax Rate (LRETR1, LRETR2) and Book Tax ...
Herlina Helmy, Latifa Fauziah
openaire   +2 more sources

Effect of thin capitalization, intellectual capital and independent commisioners on effective tax rate

Akuntansi dan Teknologi Informasi
Purpose – This research aims to determine the influence of thin capitalization, intellectual capital, and independent commissioners on effective tax rates, while also addressing a growing issue in the industrial sector.
Upita Sari, Sekar Mayangsari
doaj   +2 more sources

Effects of Thin Capitalization on The Financial Performance of Multinational Companies in Nigeria [PDF]

Iranian Journal of Accounting, Auditing & Finance, 2023
Before the Finance Act 2019, multinationals exploited the absence of thin capitalization rule in Nigeria, resulting in the government's loss of tax revenue.
Ifeoma Osamor, Godwin Omoregbee, Ayomide Olugbenga   +2 more
doaj   +1 more source

Pengaruh Thin Capitalization dan Karakter Eksekutif Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Terhadap Penghindaran Pajak dalam Perspektif Corporate Life Cycle

Akuntansi Dewantara, 2021
Penelitian ini bertujuan untuk menganalisis pengaruh thin capitalization dan karakter eksekutif terhadap penghindaran pajak dalam perspektif corporate life cycle.
Muhammad Fikkih Abdillah, Nur Wachidah Yulianti   +1 more
doaj   +1 more source

Evaluation of foreign exchange rate that may aiise in thin capitalization

Trends in Business and Economics, 2022
Fatih PEKŞEN
doaj   +3 more sources

The impact of thin capitalization rule on tax avoidance in Indonesia

Journal of Accounting and Investment, 2023
Research aims: This study aims to investigate the impact of the thin capitalization rule on tax avoidance in Indonesia. Design/Methodology/Approach: The analysis used event study regression to overcome the problem of committed variable bias.
Muhammad Rheza Ramadhan
doaj   +1 more source