(2007). Long-Run Corporate Tax Avoidance, Accounting Review, 83(1), 61-82. Yongheng,DengPeng,Liu - 《Journal of Real Estate Finance & Economics》 被引量: 71发表: 2009年 Tax Avoidance: Meaning, History & Rational ( 2008 ), “ Long-run corporate tax avoidance ”, The Accounting Review,...
Since the global financial crisis of 2008 the issue of corporate tax avoidance has gained considerable political salience and public attention. This article explores the frameworks of meaning available for citizen-consumers to evaluate and form views on corporate tax behaviour. Building on research on ...
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The taxpayers missed the statutory 90-day deadline to file a petition with the Tax Court to contest the deficiency. The primary issue was whether the statutory deadline in Code Section 6213(a) is jurisdictional, meaning it must be strictly followed without exceptions, or whether it is subject...
And I made sure to point out that economic output also increased dramatically, meaning that the Irish government not only got a bigger slice of the pie, but also that the pie was much larger. I’ve been asked a few times, however, whether that was a transitory phenomenon. The answer is...
The location and magnitude of foreign direct investment respond to tax rate differences, as does international tax avoidance through financial and other means. But in spite of growing knowledge of the effect of taxation on corporate activity, it is still not known whether owners of corporations or...
Thus, corporate tax could play a crucial role in increasing the tax to GDP ratio in lower-income-countries and, conse- quently, real economic growth. Unfortunately, interna- tional corporate tax avoidance and tax evasion deprive governments of vital revenue required to achieve the SDGs [16...
On June 1, 2008 Congress changed the income tax rate to 35%. 1. Calculate the amount of the adjustment to Rowet Company's 2007 year-end def LLCs and S corporations are both pass-through entities, meaning neither entit...
This CLE webinar will examine recent decisions on the meaning and effect of releases affecting government contracts. The panel will discuss the importance of carefully worded release provisions and will provide tips for ensuring that releases are tailored to the unique circumstances of government co.....
Discuss the meaning of double taxation. Is the corporate tax schedule progressive? Why or why not? Describe the actions you will take (i.e., increasing deductions or reducing gross income) to achieve tax savings in the present year. D...