Results 81 to 90 of about 1,015,450 (256)
Knowing education in Thailand like a global expert organisation: Politics, context and data
British Educational Research Journal, EarlyView.Abstract Global expert organisations play increasingly significant roles in the way that education is understood and governed internationally, including by influencing the discourses through which education is conceptualised and shaping norms of what counts as success, failure, progress and the most desirable visions for the future.
Steve Puttick +6 more
wiley +1 more source
PENGARUH MULTINATIONALITY, TAX UNCERTAINTY, DAN FOREIGN OPERATION TERHADAP THIN CAPITALIZATION [PDF]
, 2018 Tujuan penelitian ini adalah untuk menganalisis secara empiris mengenai pengaruh perusahaan multinationality, pengungkapan ketidakpastian posisi pajak (tax uncertainty), dan foreign operation terhadap thin capitalization. Latar belakang penelitian ini
ELOK FAIQOH HIMMAH, 041514253051
core +1 more source
The Capitalization of Seller Paid Consessions [PDF]
Using a hedonic pricing model, we analyze the capitalization of total seller paid discount points and closing costs into the price of a house. We hypothesize that sellers are concerned about the sales price net of total seller paid concessions (SPNC ...
James R. Webb +2 more
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Analysis of Tax Elimination with Thin Capitalization
, 2020 This study aims to analyze thin capitalization which is used as a way of tax avoidance. This study uses independent variables namely multinational, managerial ownership, audit committee, while the control variables are effective tax rates, profit growth,
Himmah, E. F. (Elok)
core
Pengaruh Thin Capitalization dan Karakter Eksekutif Terhadap Tax Avoidance [PDF]
, 2022 This study aims to determine the effect of thin capitalization and executive character on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The data used is secondary data.
Anggara, Nyoman Bayu
core
Green Ambiguity Shapes Sustainable Investing
Business Strategy and the Environment, EarlyView.ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia +2 more
wiley +1 more source
Правоприменение, 2018 Subject. The influence of internationalization of tax law on Russian tax law enforcement in the area of corporate taxation is considered in the article.The purpose of the paper is to analyze influence of internationalization of tax law on Russian tax law
K. Ponomareva
doaj +1 more source
COMPARING LAND VALUES AND CAPITALIZATION OF CASH RENTS FOR CROPLAND AND PASTURE IN GEORGIA [PDF]
Nonagricultural factors impact land values to cause a divergence of discounted cash rents for agricultural land and land values. Focus is given to the portion of land values attributable to discounted cash rents.
White, Fred C. +2 more
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Pengaruh Tax Haven Dan Ukuran Perusahaan Terhadap Thin Capitalization [PDF]
, 2017 This study aims to determine the factors that affect the application of thin capitalization in companies in Indonesia. Thin cappitalization is the practice of tax avoidance by financing a subsidiary with a debt greater than with equity.
Armando, Rizky
core
Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions [PDF]
, 2009 Tax planners often choose debt over equity financing. As this has led to increased corporate debt financing, many countries have introduced thin capitalization rules to secure their tax revenues.
Sureth, Caren, Maßbaum, Alexandra
core +1 more source