As mentioned, not using our simple, customizedPDF organizers and worksheetsto summarize your receipts, transactions, notes, etc. might significantly increase preparation time and subsequent preparation fee. We sound like your mother, but you truly are the most intimate with your financial and tax wor...
Here are some excerpts froman articleby Abrar Aowsaf in the Bangladesh-basedDhaka Tribune. It’s especially worth citing since it notes that tax havens are a refuge for oppressed people around the world. A tax haven is basically a jurisdiction with low taxes, high legal security, and a high...
Notes: This graph shows the development of the CFC rule coefficients over time, calculated with four-year time window regressions. Note that the y-axis are inverted to avoid the impression of increasing coefficients. The blue, solid line accounts for the acquirer perspective and the red, dashed...
Notes More details on these measures can be found in Mascagni and Santoro (2018). Information on most of these programs is available in OECD (2015), with the exception of the USA’s Volunteer Income Tax Assistance (VITA) program that can be found at https://www.benefits.gov/benefit/1543...
We translate oil production (crude oil, condensate and natural gas liquids) in barrels per day to a corresponding volume of refined products. We make the simplifying assumption that one barrel of oil yields 170 l of products and fuels that can be sold to consumers. In the base case, the...
whereaitdenotes the individual’s age. A key challenge is how to deal with the fact that the net replacement rateρiand the tax progressivity variableμifor the individual are functions of income (and thus the wage rate) and therefore endogenous. This is so because tax rates vary with inco...
Vietnam Notes Dividends portfolio substantial holdings Interest Royalties Branch Profit Tax 10% 15% 15% 10% 10% 15% 10/0% 10/0% 15/0% 10/0% 20/10% 15% 10% 10% 10% Note: (1) Fees for technical, management and consulting services rendered in Indonesia are subject to withholding tax...
Ventry, Dennis J., Jr. “Straight Talk about the ‘Death’ Tax: Politics, Economics, and Morality.”Tax Notes. 27 November 2000. Williams, Gary. “Commentary: IRS Looks More Kindly on Family Limited Partnerships That Serve Business.”Daily Record. 22 December 2004. ...
Main questions Notes / checklist 1 Introduction 2 Position of interviewee Please briefly describe your position in the organisation 3 Knowledge sharing HMRC–AF Be concise! Possibly let interviewee illustrate this with visualised organisational structure? a How would you describe the relationships between ...
Notes I define “tax return information” (TRI) as any information contained in a firm’s tax returns. Given the indirect nature of my empirical tests, I cannot determine whether TRI provides incremental value-relevant information or simply helps investors better understand the information they alrea...