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Advanced Search Results For "CORPORATE taxes"

1 - 10 of 49,502 results for
 "CORPORATE taxes"
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Managerial Career Concerns and Corporate Tax Avoidance: Evidence from the Inevitable Disclosure Doctrine*.

Publication Type: Academic Journal

Source(s): Contemporary Accounting Research. Mar2022, Vol. 39 Issue 1, p7-49. 43p.

Abstract: RÉSUMÉ: Préoccupations des gestionnaires à l'égard de leur carrière et évitement fiscal des entreprises : données associées à la doctrine de la divulgation inévitable Alors qu'on a montré que les préoccupations des gestionnaires à l'égard de leur carri...

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Sanierungserträge: § 3a EStG – eine unzulässige Beihilfe?

Publication Type: Academic Journal

Source(s): FinanzRundschau. Nov2022, Vol. 104 Issue 22, p1021-1029. 9p.

Authors:

Abstract: The article focuses on the tax treatment of income from restructuring under section 3a EinkommenSteuerGesetz (EStG). It mentions that it investigates the still current question, which is vital for companies to survive in an emergency, as to whether Sec...

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Inhalt.

Publication Type: Academic Journal

Source(s): FinanzRundschau. Nov2022, Vol. 104 Issue 22, pr1-r4. 4p.

Abstract: An introduction to the journal is presented which discusses topics within the issue including webinar of the 84th Berlin Tax Talks "Implementation of the GloBE Directive," and the tax treatment of income from restructuring.

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Haftung der Organgesellschaft für nach Beendigung der Organschaft entstandene Steuern.

Publication Type: Academic Journal

Source(s): FinanzRundschau. Nov2022, Vol. 104 Issue 22, p1049-1053. 5p.

Authors:

Abstract: The article discusses the Germany Bundesfinanzhof court case dealing with the liability of the controlled company for taxes incurred after the termination of the controlled company. The court held that the controlled company can be liable to the extent...

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Keine Anerkennung interner Darlehen zwischen Trägerkörperschaft und BgA zur Refinanzierung wesentlicher Betriebsgrundlagen.

Publication Type: Academic Journal

Source(s): FinanzRundschau. Nov2022, Vol. 104 Issue 22, p1053-1056. 4p.

Abstract: The article discusses the Germany Bundesfinanzhof court case dealing with no recognition of internal loans between the supporting body and BgA to refinance essential operating bases. The court held that internal rental or lease agreements between a sup...

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The double dividend of relative auditing—Theory and experiments on corporate tax enforcement.

Publication Type: Academic Journal

Source(s): Journal of Public Economic Theory. Dec2022, Vol. 24 Issue 6, p1433-1462. 30p.

Abstract: In this paper, we present and extend previous theoretical results that show that tax authorities can at the same time reduce tax evasion and boost output with clever audit behavior. We argue that randomized controlled trials or field experiments are im...

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Corporate tax behavior and political uncertainty: Evidence from national elections around the world.

Publication Type: Academic Journal

Source(s): Journal of Business Finance & Accounting. Nov2022, Vol. 49 Issue 9/10, p1605-1641. 37p. 14 Charts, 1 Graph.

Abstract: We construct a sample of firms in 36 countries with 158 elections to examine corporate tax behavior in the face of political uncertainty. We define political uncertainty as unmeasurable unpredictability regarding governmental policies or regulatory shi...

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Is corporate tax avoidance related to employee treatment?

Publication Type: Academic Journal

Source(s): Journal of Empirical Finance. Dec2022, Vol. 69, p63-80. 18p.

Abstract: This paper investigates the empirical association between corporate tax avoidance and employee treatment. Using both aggressive and innocuous tax avoidance measures and MSCI ESG's "Employee Relations" dimension, we provide strong evidence of a positive...

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Mittelbare vGA im Zusammenhang mit nießbrauchbelasteten GmbH-Geschäftsanteilen.

Publication Type: Academic Journal

Source(s): FinanzRundschau. Oct2022, Vol. 104 Issue 19, p882-885. 4p.

Abstract: The article discusses the Germany Bundesfinanzhof court case dealing with indirect vGA in connection with usufruct-encumbered GmbH shares. The court held that the shareholder of the usufruct share is a corporation, the direct payment of the distributio...

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Gewerbesteuerpflicht einer Immobilien-GmbH bzw. Betriebsstätte bei Einschaltung einer Dienstleistungsgesellschaft.

Publication Type: Academic Journal

Source(s): FinanzRundschau. Oct2022, Vol. 104 Issue 19, p892-897. 6p.

Authors:

Abstract: The article discusses the Germany Bundesfinanzhof court case dealing with trade tax liability of a real estate GmbH or permanent establishment if a service company is involved. The court held that mere transfer of comprehensive tasks without simultaneo...

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