Results 131 to 140 of about 2,510 (282)
The Effect of Board Leadership Roles and Committee Responsibilities on Governance Effectiveness
Journal of Management Studies, EarlyView.Abstract Expectations for corporate directors have expanded over time, placing growing demands on their time and attention. Drawing on the cognitive foundations of the attention‐based view (ABV), we theorize that board directors' leadership roles and committee assignments shape their attentional perspective and engagement in ways that can both hinder ...
Shelby L. Gai, J. Yo‐Jud Cheng
wiley +1 more source
Withholding tax under the Turkish taxation system
, 2010 Gelir vergisi ve kurumlar vergisi, mükellef tarafından verilen yıllık beyanname ile ödenmektedir. Vergi beyannameleri, bir vergilendirme döneminin sonuçlarını yansıtmaktadır.
KÖKAVCI, Mustafa Metin
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Do Intoxicated Offenders Deserve Harsher Sentences? Questioning Veritas in Vino
Journal of Social Philosophy, EarlyView.ABSTRACT Criminal courts increasingly treat intoxication as an aggravating rather than a mitigating factor in sentencing. This shift, seen in Australian law and other jurisdictions, raises the prospect of unjust outcomes. We examine this trend through the lens of desert‐based justifications for punishment, setting aside questions of deterrence and ...
Mary Jean Walker, Daniel B. Cohen
wiley +1 more source
Withholding tax on interest : practical difficulties for withholding agents
, 2017 M.Com.Abstract: The South African Revenue Service introduced Withholding Tax on Interest effective 1 March 2015. It is a final tax applied against interest paid to non-residents from a South African source.
Horn, Charl
core +1 more source
Implementasi Kebijakan Withholding Tax Atas Alokasi Dana Desa Pada Bendahara Desa ( Studi Kasus Pada Bendahara Desa Di Kota Batu ) [PDF]
, 2019 Alokasi Dana Desa merupakan salah satu sumber anggaran yang diperoleh oleh desa yang bersumber dari Pemerintah Daerah/Kota. Penggunaan Alokasi Dana Desa sangat berhubungan dengan withholding tax karena penggunaannya yang digunakan untuk melakukan ...
Ananda, Astrina Mayang
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Behavioral Factors in Tax Preparer and Tax Compliance Choices
Kyklos, EarlyView.ABSTRACT What tax preparer characteristics are most important to taxpayers in their decision to use a tax preparer, and how does this choice of a tax preparer affect subsequent taxpayer compliance? We use laboratory experiments to examine these questions. We find that individuals in this environment simultaneously choose a preparer and their compliance
James Alm +4 more
wiley +1 more source
Beyond safety net value(s): Tourist hotel rooms for people experiencing homelessness
Medical Anthropology Quarterly, EarlyView.Abstract This article examines the shape of care and value through an ethnographic study of an intensive, temporary housing intervention for people experiencing homelessness in San Francisco, California, during the COVID‐19 pandemic. Building on a new anthropological theory of value, the results highlight the slipperiness between surveillance and care,
Naomi C. Schoenfeld
wiley +1 more source
, 2017 Penelitian ini dilandaskan pada fenomena yang terjadi berkaitan dengan penerapan Withholding Tax System pada pemotongan PPh pasal 23 dan pencatatan akuntansi.
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Developing Issues on Withholding Tax on Outgoing Dividends in the European Union [PDF]
, 2015 The European Court of Justice has repeatedly held that it is contrary to EU-law to charge withholding tax on cross-border dividend payments when comparable, domestic transactions are not taxed at the corresponding burden.
Uddenäs, Joel
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