Results 111 to 120 of about 2,510 (282)

The Evaluation Of Pre-Taxation Practice In Terms Of The Effects To Tax System Within The Frame Of The New Income Tax Draft Law

International Journal of Public Finance, 2016
It is possible to define pre-taxation, as taxing the payment that arises because of taxable transactions before payment to the owner, on account of the tax that will accrue in the future.
Fevzi Rıfat ORTAÇ, Hilmi ÜNSAL, Elif YILMAZ   +2 more
doaj  

Shareholder Activism: Affliction for Incumbent CEOs?

Financial Management, EarlyView.
ABSTRACT We study how shareholder activism shapes CEO careers by distinguishing between two competing hypotheses: discipline and reallocation. Employing a control function approach with expected mutual fund fire sales and purchases as exclusion restrictions, we analyze 3799 US campaigns from 2006 to 2018.
Jana P. Fidrmuc, Jesús Gorrín, Jiaqi Zhao   +2 more
wiley   +1 more source

Dual‐Class Firms and Voluntary Disclosure of Earnings Guidance

Financial Management, EarlyView.
ABSTRACT This paper shows that dual‐class firms issue more quarterly management earnings guidance, particularly when the guidance contains negative news. This effect is driven by the fact that insiders in dual‐class firms maintain sufficient control to be isolated from market pressure and disciplinary outcomes following disclosure.
Arash Dayani
wiley   +1 more source

Temporary measures in Italy: buying or losing time? [PDF]

In this paper we examine the effects of temporary measures on the Italian budget in the period 1997-2006 and assess their appropriateness. We also analyse the role of extraordinary operations which reduced the level of public debt in the same time frame ...
Pietro Rizza, Sandro Momigliano
core  

An action research methodology into the interpretation on withholding tax: in the case of the inland revenue board of Malaysia [PDF]

, 2019
his paper describes the research work undertaken by the authors in applying action research methodology to identify the interpretation spectrum of the withholding tax provision in respect of section 4A of the Income Tax Act 1967 and the related public ...
Hussain, Hazlina, Abd Manaf, Nor Aziah
core  

A common withholding tax for the EU

, 2020
Corporate tax avoidance is high on the policy agenda. Government tax revenues are reduced by a few hundred billion euros according to various estimates due to the avoidance strategies of multinational companies.
Lejour, Arjan; id_orcid, van't Riet, Maarten   +1 more
core   +1 more source

The Political Legitimacy of Multilevel Crisis Governance: The EU's Recovery and Resilience Facility

JCMS: Journal of Common Market Studies, EarlyView.
Abstract European‐wide crises have required extraordinary responses from the EU and its member states that affected its governance and legal framework as well as its legitimacy. The recent COVID‐19 pandemic spread across borders and involved multiple levels of government to mitigate its socio‐economic impact and facilitate a swift recovery.
Marius Guderjan, Mario Kölling
wiley   +1 more source

Fish welfare in a changing world: New developments and current challenges

Journal of Fish Biology, EarlyView.
Abstract The welfare of non‐human animals is central to ethical discussions on animal use, with increasing attention to fish welfare across research, aquaria, aquaculture, and fisheries. This paper reviews current theoretical approaches to animal welfare and recent advances in defining and assessing fish welfare since the seminal paper by Huntingford ...
Sonia Rey Planellas, João L. Saraiva, Eliane Gonçalves‐de‐Freitas, Pablo Arechavala‐Lopez, Bernice Bovenkerk, Michael Breen, Steven J. Cooke, Martin Føre, Lene Northwood, Lars Helge Stien, Sunil Kadri, Chris Noble, Jonatan Nilsson, Fernando Rodriguez, Cosme Salas, Peter Sandøe, Hans van de Vis   +16 more
wiley   +1 more source

Taxation of Crypto Assets: The Example of U.S. Federal Income Tax

Annales de la Faculté de Droit d’Istanbul
Crypto assets are one of the important milestones of digitalization. They have created paramount problems related to tax systems. The United States, which was one of the first countries where these assets became widespread, gained experience with the ...
Muhammet Durdu, Ümit Süleyman Üstün
doaj   +1 more source

Why do firms strategically delay payments of corporate loans?

Journal of Financial Research, EarlyView.
Abstract Firms may prefer to delay some loan payments while continuing to service others because of lender and loan characteristics. I explore the impact of bank‐level and bank‐firm‐level indicators on the strategic delay behaviors of nonfinancial corporations. Three factors play a key role in their strategic delay decisions.
Ahmet Deryol
wiley   +1 more source