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Optimized profit repatriation in multinational enterprises through cross-border change of legal form and international tax management [PDF]
Heliyon, 2023 This article shows for the first time that the cross-border change of legal form can be used for tax-optimized profit repatriation. By means of a cross-border change of legal form of the foreign EU corporation prior to distribution into another foreign ...
Thomas Kollruss
doaj +2 more sources
Withholding tax on interest: Who has the withholding obligation?
Journal of Economic and Financial Sciences, 2019 Orientation: Non-residents receiving interest from a South African source will be taxable in terms of the gross income definition in the South African Income Tax Act. Effective 01 March 2015, new provisions for withholding of tax on interest (WTI) to non-
Marina Bornman +2 more
doaj +3 more sources
Withholding taxes or information exchange: the taxation of international interest flows [PDF]
Journal of Public Economics, 2003 Abstract This paper considers withholding taxes and information exchange as alternative means to tax international interest income. For each regime, we consider the maximum level of taxation of foreign-source income that can be sustained as the equilibrium of a repeated game.
Harry Huizinga, Søren Bo Nielsen
exaly +7 more sources
The Cum-ex Case: A Look at Germany [PDF]
ACTA VŠFS, 2021 This paper focuses on a particular form of stock-market trades around ex-dividend days, so-called “cum-ex” transactions, which have resulted in major revenue losses due to illegitimate tax refunds in Germany and other European nations.
Schulz, Bastian
doaj +1 more source
The Expectations and Effects of Tax Cuts: Scenario Examples
Maliye Çalışmaları Dergisi, 2023 Various incentives are organized in different types of taxes to support the financial structures of enterprises. These incentives impact decisions for taxpayers planning taxes.
Funda Karakoyun
doaj +1 more source
Automatic Income Tax Refunds to Relieve Low Incomes
Wirtschaftsdienst, 2021 Germany is one of more than 30 countries worldwide where employees are exempt from the obligation of filing a tax return. While this optional assessment relieves one of the burden of filing a return, it has individual and distributional costs because non-
Tobias Hauck, Luisa Wallossek
doaj +1 more source
EDIS, 2003 Income tax withholding for farm workers means to withhold federal income taxes on the cash wages of farmworkers. This is EDIS document FE403, a publication of the Department of Food and Resource Economics, Florida Cooperative Extension Service ...
Leo C. Polopolus +3 more
doaj +5 more sources
Review of European and Comparative Law, 2022 This article deals with the role and responsibility of the remitter in corporate income tax with respect to the socalled “withholding tax” (WHT) levied on income earned by non-residents.
Beata Kucia-Guściora, Rafał Piszel
doaj +1 more source
Analyses of Effective factors on Intensifying of Tourism Space Commodification Process (Case Study: Rural areas of ahmoudabad Town) [PDF]
Muṭāli̒āt-i Mudīriyyat-i Gardishgarī, 2019 The present study analyzes the factors affecting the commodification of rural space in Mahmoudabad county of Mazandaran province. In this study, the descriptive-analytical method was used.
Abdolreza Rahmani Fazli +2 more
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ncome Tax and VAT Issues Concerning Leases after IFRS 16 Convergence in Indonesia
The Indonesian Journal of Accounting Research, 2021 This study analyzes income tax and value-added tax (VAT) issues on lease transactions after IFRS 16 convergence in Indonesia into PSAK 73. The data collection is through in-depth interviews and literature review.
Prianto Budi Saptono Mail +1 more
doaj +1 more source