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Advanced Search Results For "TAX benefits"

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 "TAX benefits"
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An Investigation of Tax-Related Corporate Political Activity in China: Evidence From Consumption Bribery.

Publication Type: Academic Journal

Source(s): Journal of Accounting, Auditing & Finance; Jan2023, Vol. 38 Issue 1, p77-103, 27p, 11 Charts, 1 Graph

Abstract: Copyright of Journal of Accounting, Auditing & Finance is the property of Sage Publications Inc. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, ...

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Step-Up in Basis in a Distribution from an Irrevocable Grantor Trust.

Publication Type: Academic Journal

Source(s): Journal of Financial Service Professionals; Nov2022, Vol. 76 Issue 6, p54-58, 5p

Abstract: Copyright of Journal of Financial Service Professionals is the property of Society of Financial Service Professionals and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written ...

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High ownership concentration and income shifting in multinational groups.

Publication Type: Academic Journal

Source(s): Management Research Review. 2023, Vol. 46 Issue 1, p82-99. 18p.

Abstract: Purpose: Prior literature shows that income shifting is widely performed by multinational groups, but no research as yet has studied alignment between controlling and minority interests on tax avoidance in multinational groups with high ownership conce...

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Investing in Infants: the Lasting Effects of Cash Transfers to New Families*.

Publication Type: Academic Journal

Source(s): Quarterly Journal of Economics. Nov2022, Vol. 137 Issue 4, p2539-2583. 45p. 7 Charts, 8 Graphs.

Abstract: We provide new evidence that cash transfers following the birth of a first child can have large and long-lasting effects on that child's outcomes. We take advantage of the January 1 birthdate cutoff for U.S. child-related tax benefits, which results in...

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Using Disclosure Statements to Proactively Manage Tax Controversies.

Publication Type: Academic Journal

Source(s): Journal of Tax Practice & Procedure. Winter 2022, Vol. 24 Issue 4, p21-34. 14p.

Abstract: The article offers information on using of disclosure statements to proactively manage tax controversies. Topics include information on considerable gray area in tax law of U.S.; additional funding provided to the Internal Revenue Service; and impact o...

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ИНДИВИДУАЛЬНЫЕ ИНВЕСТИЦИОННЫЕ СЧЕТА В УСЛОВИЯХ САНКЦИЙ И СНИЖАЮЩИХСЯ ДОХОДОВ НАСЕЛЕНИЯ.

Publication Type: Academic Journal

Source(s): Finance & Credit. Dec2022, Vol. 28 Issue 12, p2764-2797. 34p.

Abstract: Предмет. Индивидуальные инвестиционные счета (ИИС). Цели. Определение направлений развития индивидуальных инвестиционных счетов, как инструмента формирования сбережений в условиях зарубежных санкций и снижающихся реальных доходов населения. Методология...

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Morality of Lobbying for Tax Benefits: A Kantian Perspective.

Publication Type: Academic Journal

Source(s): Journal of Business Ethics. Nov2022, Vol. 181 Issue 1, p57-68. 12p.

Abstract: Multinationals' aggressive tax lobbying that involves free-riding behaviour and results in disproportional benefits to the disadvantage of other taxpayers, is problematic for several reasons. Such lobbying undermines the legitimacy of tax legislation a...

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Does mandatory disclosure affect recognition of contingent liabilities? Evidence from FIN 48.

Publication Type: Academic Journal

Source(s): Journal of Corporate Accounting & Finance (Wiley). Jan2023, Vol. 34 Issue 1, p51-68. 18p. 9 Charts, 1 Graph.

Authors:

Abstract: This paper investigates whether mandatory disclosure affects managers' decisions to recognize contingent tax liabilities. Because of the proprietary nature of tax disclosures, some managers have an incentive to minimize tax reserves and to limit the qu...

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Working with third-party experts.

Publication Type: Periodical

Source(s): Journal of Accountancy. Nov2022, p1-5. 5p.

Authors:

Abstract: The article suggests steps for certified public accountants (CPA) and accounting firms when working third party experts to help mitigate risks related to audit areas. These include assessing the competence and qualifications of the third party, clarify...

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