We examine two responses to calls for increased transparency about the tax affairs of multinational entities: firstly, country by country reporting that provides information to tax authorities, and secondly the UK requirement for publication of tax strategies, whereby large companies put information into...
orate tax avoidance UK lawmakers seek end to corporate tax avoidanceUK lawmakers seek end to corporate tax avoidanceBy JILL LAWLESS
The legislation grants HMRC various new powers to tackle tax avoidance, including: (i) ability to freeze a promoter’s assets so that the penalties they are liable for are paid, (ii) deter offshore promoters by introducing a new penalty on the UK entities that support them, (iii) provide...
Financial Analyst Coverage and Tax Avoidance: Evidence from the UK This paper examines the impact of analyst coverage on corporate tax avoidance strategies. Previous literature suggests different views about the possible r... A Shehadeh,M Almaharmeh,M Aladwan - 《Global Business & Economics Review...
Tax avoidance, corporate transparency, and firm value 热度: Giving full play to the function of tax revenue, serving reform and developing stability(发挥税收职能作用 服务改革发展稳定) 热度: Housing CorporateTax: transparency andre orm Labour’s ...
In order to make the regime Anti-Tax Avoidance Directive (ATAD) compliant, the government tightened these rules so that (from 1 January 2019) the reduced rate of tax is no longer available in relation to profits that are attributable to UK SPFs. This exemption has been the subject of an ...
The separation of ownership and control and corporate tax avoidance We examine whether variation in the separation of ownership and control influences the tax practices of private firms with different ownership structures. ... Brad A. Badertscher a,Sharon P. Katz b,Sonja O. Rego c - 《Journal ...
We document that tax decreases have a larger impact on innovation for firms that engage in more tax avoidance. This finding suggests that higher taxes increase inefficiencies whereby firms tend to deploy creative resources to tax avoidance rather than innovative activities. Finally, we show that tax...
…lower rates…broaden bases automatically through reduced tax avoidance and higher economic activity. Other nations have learned the same lesson. Keeping the corporate tax rate low is a winner for businesses and workers, but it can also be a winner for government budgets. The Wall Street Journal...
Simultaneous debt–equity holdings and corporate tax avoidance 2022, Journal of Corporate Finance Citation Excerpt : Anton and Lin (2020) find that dual holding improves firms' investment efficiency. Yang (2021) shows that dual holding leads to fewer patents generated but improves the market value ...