Results 11 to 20 of about 182 (166)

INFLUENCE OF INTERNATIONALIZATION OF TAX LAW ON RUSSIAN TAX LAW ENFORCEMENT IN THE AREA OF CORPORATE TAXATION

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

Substitution Across Profit-Shifting Methods and the Impact on Thin Capitalization Rules [PDF]

SSRN Electronic Journal, 2020
AbstractThin capitalization rules limit firms’ ability to deduct internal interest payments from taxable income, thereby restricting debt shifting activities of multinational firms. Since multinational firms can limit their tax liability in several ways, regulation of debt shifting may have an impact on other profit shifting methods.
Gideon Goerdt, Wolfgang Eggert
openaire   +5 more sources

The Importance of Escape Clauses: Firm Response to Thin Capitalization Rules

SSRN Electronic Journal, 2022
Escape clauses, where small firms are exempt from particular tax rules, is a crucial feature of a number of corporate tax schemes, but creates incentives to avoid taxation by manipulating the measures that determine inclusion. We evaluate the impact of thin capitalization rules, which commonly feature such escape clauses, by exploiting the introduction
Andresen, Martin Eckhoff, Thorvaldsen, Lars   +1 more
openaire   +4 more sources

THE ANTI-TAX AVOIDANCE DIRECTIVE AS A MEAN TO TACKLE HARMFUL TAX PRACTICES IN THE EUROPEAN UNION

Iustinianus Primus Law Review, 2022
For many years the international community was focused on solving the problem of overlapping the tax rules of two different jurisdictions. Due to the worldwide network of double tax treaties for prevention of double taxation and globally developed and
Elena Neshovska Kjoseva
doaj  

TAXATION IN ERA OF GLOBALIZATION AND DIGITALIZATION Issues and Challenges on National Tax Sovereignty

Iustinianus Primus Law Review, 2021
For many years globalization and digitalization resulted in the internationalization of the world economy creating a number of possibilities for taxpayers, mainly legal entities.
Elena Neshovska Kjoseva
doaj  

Examination of Methods for Limiting Interest: Systematic Literature Review

Profit: Jurnal Administrasi Bisnis
The study employs a literature review. We acquired and deliberated over findings through online scholarly publications, news articles, and official guidelines.
Nurlita Sukma Alfandia
doaj   +1 more source

The Impact of Anti-Thin Capitalization Rules on Capital Structure in Taiwan

International Journal of Economics and Finance, 2014
This paper investigates the impact of the enactment of the anti-thin capitalization rules on capital structure after the enactment of the anti-thin capitalization rules in Taiwan. According to the theoretical derivation, companies with lower shareholder imputed tax credits ratio tend to have greater debt-to-equity ratio, while companies with higher ...
Wen-Sheng Shieh, Jiun-Nan Ou, Jui-Chih Wang   +2 more
openaire   +2 more sources

The Impact Of Thin Capitalization Rules On Tax Avoidance In Indonesia

JURNAL PAJAK INDONESIA (Indonesian Tax Review), 2022
This study aimed to examine the impact of thin capitalization rules implementation on corporate tax avoidance in Indonesia. The study used a purposive sampling method from firms listed on the Indonesia Stock Exchange (IDX) from 2014 to 2017 and obtain 504 firm-year observations.
Reisa Mahardika, Ferry Irawan
openaire   +1 more source

How do countries curb their debt or profit shifting: a systematic literature review

Cogent Business & Management
Companies often favor debt financing over equity financing due to its tax benefits, allowing multinational companies to exploit internal debt to transfer profits to jurisdictions with lower tax rates.
Nurlita Sukma Alfandia
doaj   +1 more source

THE EFFECT OF THIN CAPITALIZATION RULE TO CORPORATE CAPITAL STRUCTURE IN INDONESIA

JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi)., 2017
This research finds the effect of thin capitalization rule implementation to corporate capital structure (debt and equity) in Indonesia. This study used leverage data in 2015 (before the implementation) and 2016 (after the implementation). The data was seperated with the leverage above 4:1 and below 4:1.
Ramadhan, Muhammad Rheza, Riandoko, Riko .   +1 more
openaire   +3 more sources