MALAYSIATAX incentivesTAX exemptionTAX ratesREINVESTMENTBUSINESS taxAn incentivised firm that pays low tax may not be engaging in fraudulent management, as generally assumed. However, it could have been due to tax avoidance strategies observed through reduced or lowered Effectiv...
Higher rate applies to certain profit related interest. Specific conditions apply for higher rate. The United Kingdom considers its tax treaties with Belarus and Russia to remain in force and has stated its intention to continue to comply with their terms, despite receiving notification from Belarus...
According to the capital structure theory, the value of a firm increases if the capital structure includes a high amount of debt due to the tax benefits afforded by the debt [24]. The authors believe that if the neutrality theory is contested, two competing theories must be considered while ...
The trade-off theory (TOT) accounts for the effects of taxes and the costs of bankruptcy. The theory assumes that firms trade-off the benefits of debt financing (favourable corporate tax structure) against increased interest rates and bankruptcy costs to find an optimal CS—the mixer that maximi...
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The effective tax rate was 14.3%, which was lower than the standard tax rates mainly due to more profits generated by the Company's subsidiaries that are qualified for the preferential PRC high-tech enterprise CIT tax rate of 15%. The PRC dividend withholding tax of HK$70.1 million was ...
The holidays take the form of an exemption from CIT for a certain period beginning immediately after the enterprise first makes profits from the incentivised activities, followed by a period where tax is charged at 50% of the applicable rate. However, where an enterprise has not derived taxable...
A minimum corporate tax rate would be harmful for both high and low tax countries The corporate tax policy of the new EU member states does create pressures for some of the old member states to reduce their corporate taxes, in particular... C Fuest,W Fuest - 《Intereconomics》 被引量: 5...
tax law changes, and environmental issues, among others (Van Horne and Wachowicz2015), the role of top management, especially CEO’s, in shaping the organization as a whole is indispensable (Gordon et al.2021; Li and Singal2017; Berson et al.2008). The CEO holds the top position in a ...
(1997) suggest that robust community ties may engender corporate benefits through avenues like tax advantages, regulatory leniency, and an enhanced caliber of the workforce over the long term. Elaborating on this theme, Kane et al. (2005) highlight that a robust rapport with the workforce ...