Advanced Search Results For "TAXATION"

Publication Type: Academic Journal

Source(s): Contemporary Accounting Research. Fall2023, Vol. 40 Issue 3, p1881-1908. 28p.

Abstract: Résumé: L'effet de la réforme fiscale aux États‐Unis sur l'imposition des bénéfices réalisés à l'intérieur et à l'extérieur du pays par les entreprises états‐uniennes Les auteurs quantifient l'effet net immédiat du projet de loi Tax Cuts and Jobs Act (...

Publication Type: Periodical

Source(s): Kiplinger's Personal Finance. Oct2023, Vol. 77 Issue 10, p40-45. 6p. 2 Color Photographs, 1 Cartoon or Caricature.

Abstract: CONNECTICUT Estate tax: Yes Estate tax exemption: $12.92 million Estate tax rate: 12% Inheritance tax: No -> The Constitution State's estate tax exemption is the same as the federal estate tax exemption, and the tax due is limited to $15 million. VERMO...

Publication Type: eBook

Abstract: A robust and efficient tax administration in a modern tax system requires effective tax policies and legislation. Policy frameworks should cover all aspects of tax administration and include the essential processes of capturing, processing, analyzing, ...

Publication Type: Academic Journal

Source(s): Review of Financial Studies. Jul2023, Vol. 36 Issue 7, p2839-2877. 39p.

Abstract: Corporations have accumulated record amounts of cash. We study whether firms' cash retention has been excessive by examining a Korean reform that introduced a new tax on earnings retained as cash. Difference-in-differences tests show that treated firms...

Publication Type: Academic Journal

Source(s): Al-Andalus journal for Humanities & Social Sciences. Aug2023, Vol. 10 Issue 79, p112-130. 19p.

Abstract: The topic of the research revolves around "Tax Evasion and Double taxation in Tax Laws in the Kingdom of Saudi Arabia". The research aims to illustrate the phenomena through what was stated in the regulations and legislation in the Kingdom of Saudi Ara...

Publication Type: Academic Journal

Source(s): Revista Digital de Derecho Administrativo. 2023 2nd Semister, Issue 30, p75-102. 28p.

Abstract: El ius fiscale constituye un sector del ordenamiento jurídico romano que no ha sido demasiado estudiado, no obstante, la clasicidad y modernidad de sus principios informadores, la conservación de una parte importante de su léxico y la actualidad de muc...

Publication Type: Academic Journal

Source(s): Public Security & Public Order / Visuomenes Saugumas ir Viesoji Tvarka. Jun2023, Issue 32, p2-17. 16p.

Abstract: Straipsnyje analizuojami buitinių vartotojų komunalinių atliekų tvarkymo reguliavimo Lietuvoje pokyčiai ir pateikiamos naujo modelio privalumų ir trūkumų prognozės. Nuo 2023 m. sausio 1 d. modifikuojama buitinių vartotojų komunalinių atliekų tvarkymo s...

Publication Type: Academic Journal

Source(s): Jurnal Ilmu Manajemen Terapan (JIMT).. mei2023, Vol. 4 Issue 5, p633-644. 12p.

Abstract: Sumber pendapatan pemerintah daerah relatif dapat diprediksi dan lebih stabil karena pendapatan daerah diatur dengan undang-undang dan peraturan daerah yang mengikat dan dapat ditegakkan. PAD (Pendapatan Asli Daerah) adalah Pendapatan Asli Daerah yang ...

Publication Type: Academic Journal

Source(s): Contemporary Accounting Research. Spring2023, Vol. 40 Issue 1, p729-757. 29p.

Abstract: L’auteur analyse comment les firmes multinationales (FMN) aux Etats-Unis intègrent des sociétés ( de portefeuille étrangères dans leurs structures organisationnelles et l’impact des sociétés de portefeuille sur les marchés financiers intérieurs. La règ...

Publication Type: Academic Journal

Source(s): Studia Iuridica Lublinensia. 2023, Vol. 32 Issue 2, p267-282. 16p.

Abstract: Niniejsze opracowanie o charakterze naukowo-badawczym dotyczy konstrukcji podatku od niektórych instytucji finansowych. Istota przedmiotu badań jako problemu naukowego koncentruje się na ocenie wpływu stosunków koncernowych łączących przedsięb...