The aim of this research is to capture the main changes to the legislation on VAT, microenterprise income tax and corporate income tax and payroll taxes as... M Socoliuc,MI Socoliuc 被引量: 0发表: 2024年 The effect of corporate social responsibility practices on tax avoidance: an empirica...
In the latter case, the shareholders pay the associated incremental individual income taxes, while the company distributes the tax-exempt earnings in the form of dividends. Thus, the optimal decision is based on the trade-off between corporate and shareholder tax savings. In addition to creating ...
A growing number of states are adopting a major reform in their corporate income taxes long advocated by state tax experts: "combined reporting." With the recent enactment of combined reporting legislation in Wisconsin, 23 of the 45 states with corporate income and similar business taxes have impl...
Research regulations and precedent cases and apply understanding of legislation to client case Assist in preparing tax calculation, tax returns, tax advice, etc. with respect to corporate taxes Build up and maintain client relationships Provide administrative support for the engagement team ...
Corporate income taxes and the cost of capital: a correction. Am Econ Rev. 1963;53(3):433–43. Google Scholar Myers S. Capital structure puzzle. J Fin. 1984;39(3):575–92. Article Google Scholar Bradley M, Jarrell GA, Han Kim E. On the existence of an optimal capital structure:...
In such firms, corporate performance (measured by earnings before interest and taxes to total assets at the beginning of the period) is higher (10%) compared to firms with a number of directors outside this range (4%). Having a large board does not necessarily guarantee better monitoring or...
The partnership per se does not pay taxes. The partnership files a tax return, but all of the partnership income is allocated to the partners and treated as personal income. Also, it is fairly easy to set up a partnership. Because there can be many partners, a partnership can raise ...
Without such alterations to their investment decisions, firms otherwise would expect to face higher taxes under audit because the tax authority has a higher probability of successfully challenging the shifted income. However, the optimal location of investments from an efficiency perspective is unlikely ...
The lockdowns have resulted in significant losses of income for individuals and businesses. There have been some interventions that are aimed at minimizing the impact and getting back on track of sustainable growth. The union has committed funding of Euro 540 billion towards public welfare, while ...
“The driving force behind the recent erosion of the corporate income tax base is the largest corporate loophole— deferral of taxes paid on profits booked abroad. Deferral allows corporations to stash billions of dollars offshore to avoid paying taxes on them” ...