Results 231 to 240 of about 2,510 (282)

Withholding and non-withheld tax evasion

Journal of Public Economics, 1988
Abstract Most of the literature on tax evasion and labor supply ignores the fact that the major part of a wage-earner's tax liability is usually deducted at source by withholding regulations. However, while eliminating a single job holder's option of evading taxes through underreporting, a withholding system might give rise to evasion of non-withheld
Gideon Yaniv
exaly   +2 more sources

US Withholding Tax

2019
exaly   +2 more sources

Cross-Border Investment Withholding Tax

2023
exaly   +2 more sources

Conditional Withholding Tax: A Tax on Tax Planning

Bulletin for International Taxation, 2017
This article discusses the merits of a conditional withholding tax on intra-group payments of interest and royalties. The authors argue that a conditional withholding tax would help to counter base erosion and profit shifting and would establish an international minimum norm for corporate income tax rates.
Vleggeert, J., Vording, H.
openaire   +2 more sources

Asset managers and withholding tax : Problems, options and best practices for asset managers on withholding tax processing

Journal of Securities Operations & Custody, 2023
This paper presents a detailed analysis of the critical role and complications surrounding withholding tax processing in the asset management industry. The paper first explores the substantial losses incurred by the industry due to a lack of proper attention and expertise in withholding tax matters, demonstrating the urgency of this issue.
Thomas König, Daniel Schneider, Manfred Artmeier   +2 more
openaire   +1 more source

Withholding and Depositing Tax

2013
While documentation is important, clearly, the main objective of that activity is preparatory to processing income payments to recipients. There is therefore a requirement for some entity in the chain to (i) withhold tax and (ii) deposit it with the appropriate authority. In this chapter we will look at some of the practical issues that flow from these
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BUSINESS AND WITHHOLDING TAXES.

The Accounting Review, 1944
Abstract The purpose of this article is (1) to point out the trend in delegating to business a greater and greater share of the burden of tax collection through the medium of withholding taxes on wages; 2) to describe the effects of such a policy on business and (3) to evaluate this development in the light of possible alternatives ...
openaire   +1 more source

Withholding Taxes and the Effectiveness of Fiscal Supervision and Tax Collection

Bulletin for International Taxation, 2009
This article discusses some issues raised in IFA/EU Seminar G “The death of withholding taxes?” at the 63rd Congress of the International Fiscal Association, held in Vancouver, Canada on 2 September 2009. It focuses on the possible justification of withholding taxes based on the effectiveness of fiscal supervision and tax collection.
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Withholding Tax on Dividends in Montenegro

European Taxation, 2009
In this note, the author briefly outlines the adverse tax implications of holding structures in Montenegro as provided for by the Montenegrin Corporate Income Tax Law (the CIT Law). Official Gazette of Montenegro Nos. 65/01, 80/04 and 40/08.
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British and American Systems of Income Tax Withholding

The Journal of Finance, 1962
INCOME TAX WITHHOLDING FROM wage and salary receipts is an accepted feature of modern life in both the United Kingdom and the United States. The systems have acknowledged administrative advantages; their economic significance is the subject of this dissertation.
openaire   +1 more source