Works matching DE "TAXATION of corporate profits"

Results: 158

Public affairs and mining in Australia-a rescued license to operate.

Published in:

Journal of Public Affairs (14723891), 2011, v. 11, n. 4, p. 382, doi. 10.1002/pa.388

By:

Allen, Geoff

Publication type:

Article

OPTIMIZING MODELS OF AFTER-TAX EARNINGS INCORPORATING DEPLETION ALLOWANCES.

Published in:

Journal of Financial & Quantitative Analysis, 1967, v. 2, n. 3, p. 265, doi. 10.2307/2329636

By:

Teichroew, Daniel;
Lesso, William;
Rice, Kevin;
Wright, Gordon

Publication type:

Article

TAXING INCOME WHERE VALUE IS CREATED.

Published in:

Florida Tax Review, 2018, v. 22, n. 1, p. 1

By:

Christians, Allison;
van Apeldoorn, Laurens

Publication type:

Article

EDITORIAL.

Published in:

Revista Contabilidade & Finanças - USP, 2010, v. 21, n. 53, p. 1

By:

de Andrade Martins, Gilberto

Publication type:

Article

Relação entre a tributação do lucro e a estrutura de capital das grandes empresas no Brasil.

Published in:

Revista Contabilidade & Finanças - USP, 2010, v. 21, n. 53, p. 1, doi. 10.1590/S1519-70772010000200002

By:

Pohlmann, Marcelo Coletto;
De Iudícibus, Sérgio

Publication type:

Article

Residual profit splitting: a theory-based approach to tax multinationals.

Published in:

International Tax & Public Finance, 2025, v. 32, n. 3, p. 659, doi. 10.1007/s10797-024-09848-7

By:

Richter, Wolfram F.

Publication type:

Article

The magic of layoff taxes requires equilibrium stability.

Published in:

International Tax & Public Finance, 2018, v. 25, n. 2, p. 404, doi. 10.1007/s10797-017-9459-y

By:

Gavrel, Frédéric

Publication type:

Article

Capital taxation, investment, growth, and welfare.

Published in:

International Tax & Public Finance, 2018, v. 25, n. 2, p. 325, doi. 10.1007/s10797-017-9454-3

By:

Bösenberg, Simon;
Egger, Peter;
Zoller-Rydzek, Benedikt

Publication type:

Article

The High-Taxed Exception and E&P Limitation to Subpart F Income.

Published in:

International Tax Journal, 2018, v. 44, n. 6, p. 5

By:

Skinner, William

Publication type:

Article

A Few GILTI Planning Tips.

Published in:

International Tax Journal, 2018, v. 44, n. 6, p. 3

By:

Yoder, Lowell D.

Publication type:

Article

BEPS Case Study: Treaty Abuse.

Published in:

International Tax Journal, 2017, v. 43, n. 6, p. 45

By:

De Wolf, Dirk

Publication type:

Article

Final Code Sec. 987 Regulations--What You Need to Know.

Published in:

International Tax Journal, 2017, v. 43, n. 3, p. 23

By:

Dorfman, Jeffrey;
Harter, L. G. "Chip";
Valestin, Laura

Publication type:

Article

Foreign Goodwill and Going Concern Value: Choosing Code Sec. 367(a) or (d).

Published in:

International Tax Journal, 2017, v. 43, n. 3, p. 3

By:

YODER, LOWELL D.

Publication type:

Article

All or Nothing? The Obama Budget Proposals and BEPS.

Published in:

International Tax Journal, 2015, v. 41, n. 2, p. 17

By:

Avi-Yonah, Reuven S.

Publication type:

Article

Tax Heavens: Methods and Tactics for Corporate Profit Shifting.

Published in:

International Tax Journal, 2015, v. 41, n. 1, p. 33

By:

Holtzblatt, Mark;
Jermakowicz, Eva K.;
Epstein, Barry J.

Publication type:

Article

The Relevancy of Accounting Principles in Hong Kong Tax Law.

Published in:

International Tax Journal, 2014, v. 40, n. 2, p. 37

By:

Chan, Samuel Y. S.

Publication type:

Article

Cross-Border Business Combinations.

Published in:

International Tax Journal, 2008, v. 34, n. 4, p. 11

By:

Jackman, Patrick;
Tretiak, Philip

Publication type:

Article

ACA Seeks Change in Tax Treatment.

Published in:: CoatingsTech, 2017, v. 14, n. 9, p. 27
Publication type:: Article

The Income Taxation of Corporate Distributions Under the Internal Revenue Code of 1954.

Published in:

California Law Review, 1955, v. 43, n. 2, p. 268, doi. 10.2307/3478095

By:

Wren, Harold G.

Publication type:

Article

State Jurisdiction to Tax Dividends and Stock Profits to Natural Persons.

Published in:

California Law Review, 1937, v. 25, n. 2, p. 139, doi. 10.2307/3476277

By:

Harding, Arthur Leon

Publication type:

Article

DOMESTIC POLICY.

Published in:: Quarterly Predictions, 2007, n. 40, p. 15
Publication type:: Article

TEI Submits Comments to the Treasury and IRS Regarding Proposed Regulations Under Section 965.

Published in:: Tax Executive, 2019, v. 71, n. 1, p. 57
Publication type:: Article

Data Analytics for Tax: A Primer.

Published in:

Tax Executive, 2017, v. 69, n. 1, p. 63

By:

McIntyre, Irish

Publication type:

Article

TEI Files Amicus Brief in Dot Foods Retroactivity Case.

Published in:: Tax Executive, 2017, v. 69, n. 1, p. 53
Publication type:: Article

TEI at Three Score and Thirteen: Respected, Essential-and Evolving.

Published in:

Tax Executive, 2017, v. 69, n. 1, p. 20

By:

Levin-Epstein, Michael

Publication type:

Article

TEI Comments on OECD Profit Split Guidance.

Published in:: Tax Executive, 2016, v. 68, n. 6, p. 97
Publication type:: Article

TEI Comments on OECD PE Profit Attribution Draft.

Published in:: Tax Executive, 2016, v. 68, n. 6, p. 89
Publication type:: Article

Expanding the Scope of Delivery under Public Law No. 86-272.

Published in:

Tax Executive, 2011, v. 63, n. 5, p. 335

By:

Peric, Gary;
Cesarett, Jonathan M.

Publication type:

Article

Revised Discussion Draft on a New Article 7 (Business Profits) of the OECD Model Tax Convention.

Published in:: Tax Executive, 2010, v. 62, n. 1, p. 68
Publication type:: Article

ACE versus CBIT: Which is Better for Investment and Welfare?

Published in:

CESifo Economic Studies, 2007, v. 53, n. 2, p. 294, doi. 10.1093/cesifo/ifm011

By:

Radulescu, Doina Maria;
Stimmelmayr, Michael

Publication type:

Article

Why Have Corporate Tax Revenues Declined? Another Look.

Published in:

CESifo Economic Studies, 2007, v. 53, n. 2, p. 153, doi. 10.1093/cesifo/ifm008

By:

Auerbach, Alan J.

Publication type:

Article

CORPORATE TAXATION AND INTERNATIONAL CHARTER COMPETITION.

Published in:

Michigan Law Review, 2008, v. 106, n. 7, p. 1229

By:

Kane, Mitchell A.;
Rock, Edward B.

Publication type:

Article

Evaluation of Economic Indicators of Small and Medium – sized Enterprises in the Slovak Republic after the Outbreak of Coronavirus Crisis.

Published in:

Balkan & Near Eastern Journal of Social Sciences (BNEJSS), 2022, v. 8, n. 2, p. 6

By:

BELANOVÁ, Katarína

Publication type:

Article

أثر ضريبة أرباح الشركات على الأجور في الأردن.

Published in:

Zarqa Journal for Research & Studies in Humanities, 2022, v. 22, n. 3, p. 416, doi. 10.12816/0061369

By:

عامر عبد الفتاح ب
حمزة محمد مشاقبة

Publication type:

Article

CONTABILIZACIÓN DEL IMPUESTO SOBRE BENEFICIOS.

Published in:

2015

By:

Labatut Serer, Gregorio

Publication type:

Excerpt

Defining Foreign Base Company Income: The Exclusions, Deductions, and Limitations.

Published in:

Berkeley Journal of International Law, 2001, v. 19, n. 1, p. 90

By:

Laity, Eric T.

Publication type:

Article

Evolution of fiscal systems: convergence or divergence?

Published in:

Socio-Economic Review, 2024, v. 22, n. 2, p. 907, doi. 10.1093/ser/mwad070

By:

Péligry, Paloma;
Ragot, Xavier

Publication type:

Article

The influence of environmental tax reform on corporate profit margins—based on the empirical research of the enterprises in the heavy pollution industries.

Published in:

Environmental Science & Pollution Research, 2023, v. 30, n. 13, p. 36337, doi. 10.1007/s11356-022-24893-7

By:

He, Xu;
Jing, Qinlei

Publication type:

Article

INTERNATIONAL TRANSFER PRICING AND TAX AVOIDANCE: EVIDENCE FROM LINKED TRADE-TAX STATISTICS IN THE UNITED KINGDOM.

Published in:

Review of Economics & Statistics, 2020, v. 102, n. 4, p. 766, doi. 10.1162/rest_a_00871

By:

Li Liu;
Schmidt-Eisenlohr, Tim;
Dongxian Guo

Publication type:

Article

International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK.

Published in:

Review of Economics & Statistics, 2019, p. 1, doi. 10.1162/rest_a_00871

By:

Liu, Li;
Schmidt-Eisenlohr, Tim;
Guo, Dongxian

Publication type:

Article

Körperschaftsteuer/Gewerbesteuer.

Published in:: FinanzRundschau, 2021, v. 103, n. 19, p. 948, doi. 10.9785/fr-2021-1031907
Publication type:: Article

Schlafende Landwirte – Drohende Versteuerung von Betriebsaufgabegewinnen.

Published in:

FinanzRundschau, 2021, v. 103, n. 10, p. 474, doi. 10.9785/fr-2021-1031004

By:

Riehm, Philipp G.

Publication type:

Article

Das Schließfach als feste Einrichtung – eine ökonomische Analyse des Urteils des FG Sachsen vom 30.11.2017 – 1 K 123/17, FR 2020, 1009.

Published in:

FinanzRundschau, 2020, v. 102, n. 21, p. 988, doi. 10.9785/fr-2020-1022104

By:

Kutac, Kimberly;
Thao Porebski, Thu

Publication type:

Article

Auswirkungen der Feststellung einer verdeckten Gewinnausschüttung auf Ebene der Gesellschaft auf die Besteuerung des Gesellschafters.

Published in:

FinanzRundschau, 2020, v. 102, n. 21, p. 984, doi. 10.9785/fr-2020-1022103

By:

Rode, Oliver

Publication type:

Article

Grenzüberschreitende Besteuerung. Zur Anwendbarkeit des § 8b Abs. 5 KStG im Rahmen einer grenzüberschreitenden Betriebsaufspaltung.

Published in:: FinanzRundschau, 2020, v. 102, n. 11, p. 520, doi. 10.9785/fr-2020-1021108
Publication type:: Article

Betriebsstätte durch Einschaltung einer Managementgesellschaft? — Anmerkungen zum Urteil des FG Berlin-Brandenburg v. 21.11.2019 – 9 K 11108/17, FR 2020, 522.

Published in:

FinanzRundschau, 2020, v. 102, n. 11, p. 510, doi. 10.9785/fr-2020-1021106

By:

Ditz, Xaver;
Quilitzsch, Carsten

Publication type:

Article

Teilabzugsverbot für Finanzierungskosten der Beteiligung an einer späteren Organgesellschaft bei vororganschaftlicher Gewinnausschüttung.

Published in:

FinanzRundschau, 2020, v. 102, n. 5, p. 220, doi. 10.9785/fr-2020-1020506

By:

N. L.

Publication type:

Article

Zur Frage, ob sog. außerorganschaftliche Mehrabführungen zu Gewinnausschüttungen nach § 14 Abs. 3 Satz 1 KStG führen.

Published in:

FinanzRundschau, 2020, v. 102, n. 5, p. 214

By:

N. L.;
Heerdt, Tobias

Publication type:

Article

Keine Gewinnerhöhung durch Aufzinsung des Körperschaftsteuerguthabens nach formwechselnder Unwandlung in eine Personengesellschaft.

Published in:

FinanzRundschau, 2019, v. 101, n. 17, p. 826, doi. 10.9785/fr-2019-1011708

By:

W. K.

Publication type:

Article

Besteuerung nach § 6 Abs. 1 S. 2 AStG bei einer teilentgeltlichen Übertragung von Anteilen an einer Kapitalgesellschaft i.S.d. Art. 13 Abs. 2 b) DBA USA.

Published in:

FinanzRundschau, 2019, v. 101, n. 17, p. 828, doi. 10.9785/fr-2019-1011710

By:

N. L.

Publication type:

Article