Works matching DE "TAXATION of corporate profits"
Results: 156
CAPITAL TAXATION DURING THE U.S. GREAT DEPRESSION.
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- Quarterly Journal of Economics, 2012, v. 127, n. 3, p. 1515, doi. 10.1093/qje/qjs022
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- Article
TAXATION OF CORPORATE CAPITAL INCOME: TAX REVENUES VERSUS TAX DISTORTIONS.
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- Quarterly Journal of Economics, 1985, v. 100, n. 1, p. 1, doi. 10.2307/1885733
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- Article
The magic of layoff taxes requires equilibrium stability.
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- International Tax & Public Finance, 2018, v. 25, n. 2, p. 404, doi. 10.1007/s10797-017-9459-y
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- Article
Capital taxation, investment, growth, and welfare.
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- International Tax & Public Finance, 2018, v. 25, n. 2, p. 325, doi. 10.1007/s10797-017-9454-3
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- Article
Körperschaftsteuer/Gewerbesteuer.
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- FinanzRundschau, 2021, v. 103, n. 19, p. 948, doi. 10.9785/fr-2021-1031907
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- Article
Schlafende Landwirte – Drohende Versteuerung von Betriebsaufgabegewinnen.
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- FinanzRundschau, 2021, v. 103, n. 10, p. 474, doi. 10.9785/fr-2021-1031004
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- 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.
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- FinanzRundschau, 2020, v. 102, n. 21, p. 988, doi. 10.9785/fr-2020-1022104
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- Article
Auswirkungen der Feststellung einer verdeckten Gewinnausschüttung auf Ebene der Gesellschaft auf die Besteuerung des Gesellschafters.
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- FinanzRundschau, 2020, v. 102, n. 21, p. 984, doi. 10.9785/fr-2020-1022103
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- Article
Grenzüberschreitende Besteuerung. Zur Anwendbarkeit des § 8b Abs. 5 KStG im Rahmen einer grenzüberschreitenden Betriebsaufspaltung.
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- FinanzRundschau, 2020, v. 102, n. 11, p. 520, doi. 10.9785/fr-2020-1021108
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- Article
Betriebsstätte durch Einschaltung einer Managementgesellschaft? — Anmerkungen zum Urteil des FG Berlin-Brandenburg v. 21.11.2019 – 9 K 11108/17, FR 2020, 522.
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- FinanzRundschau, 2020, v. 102, n. 11, p. 510, doi. 10.9785/fr-2020-1021106
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- Article
Zur Frage, ob sog. außerorganschaftliche Mehrabführungen zu Gewinnausschüttungen nach § 14 Abs. 3 Satz 1 KStG führen.
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- FinanzRundschau, 2020, v. 102, n. 5, p. 214
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- Article
Teilabzugsverbot für Finanzierungskosten der Beteiligung an einer späteren Organgesellschaft bei vororganschaftlicher Gewinnausschüttung.
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- FinanzRundschau, 2020, v. 102, n. 5, p. 220, doi. 10.9785/fr-2020-1020506
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- 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.
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- FinanzRundschau, 2019, v. 101, n. 17, p. 828, doi. 10.9785/fr-2019-1011710
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- Article
Keine Gewinnerhöhung durch Aufzinsung des Körperschaftsteuerguthabens nach formwechselnder Unwandlung in eine Personengesellschaft.
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- FinanzRundschau, 2019, v. 101, n. 17, p. 826, doi. 10.9785/fr-2019-1011708
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- Article
Übernahmegewinn aus Aufwärtsverschmelzung im Organschaftsfall.
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- FinanzRundschau, 2019, v. 101, n. 12, p. 561, doi. 10.9785/fr-2019-1011208
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- Article
Teilwert gem. § 5a Abs. 6 EStG als neue AfA-Bemessungsgrundlage; Kürzung nach § 9 Nr. 3 Satz 2 GewStG erfasst auch Gewinn aus der Hinzurechnung eines Unterschiedsbetrags.
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- FinanzRundschau, 2019, v. 101, n. 8, p. 382
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- Publication type:
- Article
Unionsrechtlicher Prüfungsmaßstab für § 8b Abs. 6 Nr. 1 KStG 1999 a.F. bei Steuerfreistellung nach DBA.
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- FinanzRundschau, 2019, v. 101, n. 8, p. 377
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- Article
Gewinn aus als Gegenleistung für Vermögensübertragung an Anteilseigner zu gewährende Aktien - keine Rückwirkung.
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- FinanzRundschau, 2019, v. 101, n. 4, p. 185, doi. 10.9785/fr-2019-1010409
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- Article
Berechnung des Unterschiedsbetrags gem. § 4 Abs. 5 Satz 1 Nr. 6 Satz 3 Halbs. 1 EStG.
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- FinanzRundschau, 2018, v. 100, n. 23, p. 1099, doi. 10.9785/fr-2018-1002308
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- Article
Auslegungsfragen bei Verpflichtungsübernahmen unter Beteiligung von Betriebsstätten.
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- FinanzRundschau, 2018, v. 100, n. 23, p. 1075, doi. 10.9785/fr-2018-1002304
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- Article
Sperrwirkung des Art. 9 Abs. 1 OECD-MA gegenüber § 8b Abs. 3 Sätze 4 ff. KStG bei Gewinnminderungen aus grenzüberschreitenden konzerninternen Darlehensforderungen.
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- FinanzRundschau, 2018, v. 100, n. 23, p. 1065, doi. 10.9785/fr-2018-1002303
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- Article
Aktuelle Anwendungsfragen der Betriebsaufspaltung.
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- FinanzRundschau, 2018, v. 100, n. 17, p. 765, doi. 10.9785/fr-2018-1001702
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- Article
Executive commentary.
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- 1994
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- Publication type:
- Editorial
Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms.
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- American Economic Review, 2019, v. 109, n. 8, p. 2921, doi. 10.1257/aer.20180496
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- Article
Entrepreneurship disparities within Switzerland - Do tax and language differences play a role?
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- Entrepreneurship & Regional Development, 2011, v. 23, n. 7/8, p. 523, doi. 10.1080/08985620903508932
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- Article
Corporate Income Tax Collections Rise When They are Not Voluntary.
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- CounterPunch, 2024, p. 1
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- Article
The Economy After GDP Revisions.
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- CounterPunch, 2024, p. 1
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- Article
A Practical Prescription for Taxing Our World's Richest.
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- CounterPunch, 2024, p. 1
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- Article
Profit Shares Defy Projections, Not Coming Down.
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- CounterPunch, 2023, p. 1
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- Article
How the Inflation Reduction Act May Transform the Corporate Income Tax.
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- CounterPunch, 2022, p. 1
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- Article
Can the Global Corporate Tax Clip Corporate Power?
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- CounterPunch, 2021, p. 1
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- Article
Billionaire Pandemic Wealth Gain Could Pay For Biden's American Families Plan.
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- CounterPunch, 2021, p. 1
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- Article
Must Corporate Income Be Taxed Twice? (Book Review).
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- 1980
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- Publication type:
- Book Review
أثر ضريبة أرباح الشركات على الأجور في الأردن.
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- Zarqa Journal for Research & Studies in Humanities, 2022, v. 22, n. 3, p. 416, doi. 10.12816/0061369
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- Article
PROFIT TAX AND FIRM MOBILITY IN A THREE-COUNTRY MODEL.
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- Australian Economic Papers, 2010, v. 49, n. 2, p. 111, doi. 10.1111/j.1467-8454.2010.00391.x
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- Article
CRYING POOR BUT REALLY AUSTRALIA'S RICHEST.
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- Lamp, 2010, v. 67, n. 6, p. 27
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- Article
Hoteliers should pay for alcohol-related violence.
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- Lamp, 2010, v. 67, n. 6, p. 10
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- Article
CORPORATE TAXATION AND INTERNATIONAL CHARTER COMPETITION.
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- Michigan Law Review, 2008, v. 106, n. 7, p. 1229
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- Article
Steuerpolitik zum Jahreswechsel 2022/2023.
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- Die Unternehmensbesteuerung (Ubg), 2023, v. 16, n. 1, p. 45, doi. 10.9785/ubg-2023-160108
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- Article
TAX POLICY AND CHANGES TO SUBCHAPTER C.
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- Law & Contemporary Problems, 1985, v. 48, n. 4, p. 58, doi. 10.2307/1191485
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- Article
Public affairs and mining in Australia-a rescued license to operate.
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- Journal of Public Affairs (14723891), 2011, v. 11, n. 4, p. 382, doi. 10.1002/pa.388
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- Article
Do Auditor-Provided Tax Services Enhance or Impair the Value Relevance of Earnings?
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- Journal of the American Taxation Association, 2013, v. 35, n. 1, p. 1, doi. 10.2308/atax-50270
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- Article
Do Auditor-Provided Tax Services Enhance or Impair the Value Relevance of Earnings?
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- Journal of the American Taxation Association, 2013, v. 35, n. 1, p. 21, doi. 10.2308/atax-10318
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- Publication type:
- Article
Tax, Financial Reporting, and Tunneling Incentives for Income Shifting: An Empirical Analysis of the Transfer Pricing Behavior of Chinese-Listed Companies.
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- Journal of the American Taxation Association, 2010, v. 32, n. 2, p. 1, doi. 10.2308/jata.2010.32.2.1
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- Article
SUMMARIES OF PAPERS IN THIS ISSUE.
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- 2000
- Publication type:
- Abstract
The Income Taxation of Corporate Distributions Under the Internal Revenue Code of 1954.
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- California Law Review, 1955, v. 43, n. 2, p. 268, doi. 10.2307/3478095
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- Article
State Jurisdiction to Tax Dividends and Stock Profits to Natural Persons.
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- California Law Review, 1937, v. 25, n. 2, p. 139, doi. 10.2307/3476277
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- Article
TEI Submits Comments to the Treasury and IRS Regarding Proposed Regulations Under Section 965.
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- Tax Executive, 2019, v. 71, n. 1, p. 57
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- Article
Data Analytics for Tax: A Primer.
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- Tax Executive, 2017, v. 69, n. 1, p. 63
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- Article
TEI Files Amicus Brief in Dot Foods Retroactivity Case.
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- Tax Executive, 2017, v. 69, n. 1, p. 53
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- Article