Results 61 to 70 of about 2,510 (282)
The Impact of Financial Reporting Mandates on Labor Unions
Journal of Accounting Research, EarlyView.ABSTRACT Labor unions in the United States are subject to financial reporting mandates. This study examines how these mandates affect unions and their members. Using several regulation‐based empirical designs, we document that more granular reporting requirements adversely affect unions' election outcomes.
QINGKAI DONG, ANTHONY LE
wiley +1 more source
Formulasi Kebijakan Withholding Tax Atas Pajak Penghasilan Driver Transportasi Online [PDF]
, 2018 Era digital telah masuk ke dalam semua aspek kehidupan masyarakat salah satunya di Indonesia. Dampak dari era digital adalah disurpsi digital. Disrupsi digital berhasil merusak tatanan ekonomi dan rules of the game industry lama menjadi sesuatu yang ...
Zharfa, Nabilah
core
Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda
Cogent Business & Management, 2020 The purpose of this study is to examine the relationship between knowledge requirements, complexity of the tax system and tax compliance in Uganda while exploring the indirect effects of compliance costs.
Doreen Musimenta
doaj +1 more source
Consequences for Non-Payment of PAYE and VAT Compared
Potchefstroom Electronic Law Journal, 2020 This article shows that, whereas a bilateral legal relationship exists between the South African Revenue Service (SARS) and a vendor in relation to value-added tax (VAT), a tri-partite legal relationship exists among the SARS, employees and employers in ...
Fareed Moosa
doaj +1 more source
Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings
Journal of Accounting Research, EarlyView.ABSTRACT We assemble and describe a sample of 174,782 lawsuits filed against 218,437 public‐company lawsuit‐defendants in federal district court from 2006 to 2021. These lawsuits involve an array of allegations, including product liability, civil rights discrimination, contract breaches, improper compensation and labor practices, antitrust violations ...
MARY BROOKE BILLINGS +3 more
wiley +1 more source
Antimicrobial Use in Livestock: The Economic Cost of Action or Inaction
Journal of Agricultural Economics, EarlyView.ABSTRACT This paper quantifies the economy‐wide consequences of two independent global stress‐tests in livestock production. The first assesses the effects of phasing out antimicrobial growth promoters (AGPs), and the second evaluates the long‐term impacts of antimicrobial resistance (AMR) progression.
Alejandro Acosta +9 more
wiley +1 more source
Oregon income tax withholding: some special cases
, 1991 This archived document is maintained by the Oregon State Library as part of the Oregon Documents Depository Program. It is for informational purposes and may not be suitable for legal purposes.Nov.
core
A CURIOUS CONCESSION? AUSTRALIA’S WITHHOLDING TAX EXEMPTION FOR FRANKED DIVIDENDS [PDF]
This article considers the tax treatment of dividends paid by Australian companies to non resident shareholders, which benefit from a withholding tax exemption to the extent that the dividend is “franked” under Australia’s imputation system.
McMillan, Jim
core +1 more source
Withholding Tax Rates on Dividends: Symmetries vs. Asymmetries in Double Tax Treaties [PDF]
, 2020 Out of all double tax treaties (DTTs) in force in 2012, around 41% are symmetric and 59% are asymmetric, i.e., they prescribe different dividend withholding tax rates (WTRs) depending on the foreign investor’s ownership fraction.
Petkova, Kunka
core
Holding companies as beneficial owners and intermediaries of dividends
Prawo Budżetowe Państwa i SamorząduMany issues in an application of a tax regulation concerning a withhold tax appeared with an entry into force of an amendment to the Corporate Income Tax Act from 2019.
Oskar Winnicki
doaj +1 more source