TAX planningCANADA. Supreme CourtTAX lawsTAX administration & procedureJURISPRUDENCEThe authors of this article review the current jurisprudential landscape surrounding tax-avoidance cases, in both the general anti-avoidance rule (GAAR) and non-GAAR contexts, for the purpose ...
What is a tax haven? What are tax audits? What is tax basis? What is tax liability? What is self-assessment in income tax? What is self-employment tax? What is tax arbitrage? What is the tax base? What is a corporate tax?
What is a tax classification? What are the classifications of taxes? What are the different classifications of taxes? What is an LLC tax classification? What is the Uber economy? What is a corporate tax? What type of tax is a fuel tax?
Motivated by the ongoing controversy surrounding corporate tax, this article presents a study that explores stakeholder expectations of corporate tax in th
We study the stock price reaction to news about corporate tax aggressiveness. We find that, on average, a company's stock price declines when there is news about its involvement in tax shelters. We find some limited evidence for cross-sectional variation in the reaction. For example, the reac...
Double layer of taxation, also known as double taxation, refers to the situation where a corporation is taxed at both the corporate level and the individual level. This means that the profits earned by the corporation are subject to corporate income tax, and the distributions received by the sh...
What is an S corp? An S corporation is a small business that elects to be taxed under subchapter S of the Internal Revenue Code. This tax designation enables corporations to pass their corporate income, credits, and deductions through to their shareholders — also known as a pass-through str...
As government and industry compliance rules have expanded over the past two decades, regulatory and board-level scrutiny of corporate risk management practices have also increased. That makesrisk analysis, internal audits, risk assessments and other risk management functions a major component of business...
The termself-drivingis often used interchangeably withautonomous. However, it’s a slightly different thing. Aself-drivingcar can drive itself in some or even all situations, but a human passenger must always be present and ready to take control.Self-drivingcars would fall under Level 3 (condit...
parent charges the Irish subsidiary $50 per license, but an independent company would charge $100 per license, tax authorities might argue that the multinational is charging its subsidiary less than it should so it can shift profits to Ireland, where corporate tax rates are lower. If the U....