scroll to top
0

EBSCO Auth Banner

Let's find your institution. Click here.

Advanced Search Results For "TAX planning"

1 - 10 of 34,012 results for
 "TAX planning"
Results per page:

Deductive Reasoning: Premium Deductibility Fundamentals within a Business Setting.

Publication Type: Academic Journal

Source(s): Journal of Financial Service Professionals. Jul2022, Vol. 76 Issue 4, p28-32. 5p.

Abstract: Whether it be the general income-tax-free nature of death proceeds or the potential for tax deferral related to the inside buildup of cash value, life insurance has some distinct tax characteristics not inherent in other financial assets. And, while ce...

View details

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: For many planners, being able to achieve a step-up in basis at the death of a client is the most important tax planning goal in developing the plan. In many instances, this supersedes the goal of minimizing estate taxes. The reason for this is that, wi...

View details

Internal Information Quality and State Tax Planning*.

Publication Type: Academic Journal

Source(s): Contemporary Accounting Research. Dec2021, Vol. 38 Issue 4, p2589-2621. 33p.

Abstract: RÉSUMÉ: Qualité de l'information interne et planification fiscale étatique La présente étude se penche sur l'association entre la qualité de l'information interne et la planification fiscale étatique. La littérature antérieure sur le sujet fait état d'...

View details

Intra-industry spillovers of profit shifting and investments in tax havens.

Publication Type: Academic Journal

Source(s): Journal of Economic Behavior & Organization. Dec2022, Vol. 204, p581-599. 19p.

Abstract: Do firms replicate the tax avoidance schemes of their peers? The present paper provides evidence along these lines. An event study shows that a US-listed enterprise is more likely to enter a specific tax haven if another US-listed enterprise operating ...

View details

Where Taxes and Retirement Collide: Planners need a process to keep up with clients' unique tax situations.

Publication Type: Academic Journal

Source(s): Journal of Financial Planning. Oct2022, Vol. 35 Issue 10, p50-55. 6p.

Authors:

Abstract: The article explores how financial planners need a process to keep up with clients' unique tax situations as taxes and retirement planning collide. Topics include t tax efficiency planning was among the top ways to improve clients' retirement income to...

View details

Do Financing Constraints Lead to Incremental Tax Planning? Evidence from the Pension Protection Act of 2006*.

Publication Type: Academic Journal

Source(s): Contemporary Accounting Research. Sep2021, Vol. 38 Issue 3, p1961-1999. 39p.

Abstract: RÉSUMÉ: Les contraintes liées au financement mènent‐elles à un surcroît de mesures de planification fiscale? Observations relatives à la Pension Protection Act of 2006 Au cours des trois dernières décennies, les chercheurs ont tenté de comprendre quell...

View details

Fraud risk applies to all CPA firm services.

Publication Type: Periodical

Source(s): Journal of Accountancy. Oct2022, p1-4. 4p.

Abstract: The article discusses the responsibilities of certified public accountants (CPA) and accounting firms related to fraud risk and detection. Two scenarios are described to understand how a CPA can be perceived as responsible for detecting fraud. Techniqu...

View details

Tech Extravaganza.

Publication Type: Academic Journal

Source(s): Journal of Financial Planning. Aug2022, p67-70. 4p.

Authors:

Abstract: The article presents the discussion on coproducing a report with Joel Bruckenstein of T3. Topics include providing aggregate user ratings for each category and for the market shares and user ratings showing the previous year's numbers for comparison pu...

View details

TAX PLANNING AND FIRM VALUE: THE CASE OF COMPANIES WITH DIFFERENT STATE OWNERSHIP IN VIETNAM.

Publication Type: Academic Journal

Source(s): Journal of Eastern European & Central Asian Research. 2022, Vol. 9 Issue 2, p333-343. 11p.

Abstract: The research objective of our article is to evaluate the impact of tax planning on firm value from the case of non-financial companies listed in Vietnam with different state ownership. We used the purposive sampling method and selected 504 companies fo...

View details

The impact of financial constraints on banks' cash tax avoidance.

Publication Type: Academic Journal

Source(s): Review of Accounting & Finance. 2022, Vol. 21 Issue 3, p109-129. 21p.

Abstract: Purpose: The purpose of this paper is to investigate whether and how banks' financial constraints affect their cash tax avoidance. The authors hypothesize that banks engage in more tax planning to generate additional cash to mitigate their financial co...

View details
sponsored