Works matching DE "TAXATION of profits"

Results: 128

Sunk costs and profit taxation: A source of tax non-neutrality.

Published in:

Scottish Journal of Political Economy, 1996, v. 43, n. 1, p. 85, doi. 10.1111/j.1467-9485.1996.tb00840.x

By:

Panteghini, Paolo M.

Publication type:

Article

Optimal Corporate Taxation Under Financial Frictions.

Published in:

Review of Economic Studies, 2023, v. 90, n. 4, p. 1893, doi. 10.1093/restud/rdac068

By:

Dávila, Eduardo;
Hébert, Benjamin

Publication type:

Article

„Korrespondenz" als Gesetzgebungstechnik – Ausgestaltungsmöglichkeiten und rechtliche Wirkungen, dargestellt am Beispiel von § 3 Nr. 40 S. 1 Buchst. d EStG.

Published in:

FinanzRundschau, 2024, v. 106, n. 9, p. 417, doi. 10.9785/fr-2024-1060903

By:

Plesdonat, Sebastian

Publication type:

Article

Daumen hoch für SUV?

Published in:: FinanzRundschau, 2024, v. 106, n. 7, p. 317, doi. 10.9785/fr-2024-1060707
Publication type:: Article

Die ertragsteuerliche Stellung des Genussrechtsinhabers unter Berücksichtigung des neuen BMF-Schreibens vom 11.4.2023, FR 2023, 533.

Published in:

FinanzRundschau, 2023, v. 105, n. 24, p. 1140, doi. 10.9785/fr-2023-1052403

By:

Henkel, Sophie

Publication type:

Article

Ökonomische Analyse der Bauausführungen auf eigenem Grund und Boden im Lichte der Art. 7 OECD-MA und Art. 13 OECD-MA.

Published in:

FinanzRundschau, 2023, v. 105, n. 21, p. 972, doi. 10.9785/fr-2023-1052104

By:

Bromme, Anna Maria;
Poerschke, Philip

Publication type:

Article

Aktuelle BFH-Rechtsprechung zum Ertragsteuerrecht der Mitunternehmerschaften – Report 2022 – eine Auswahl und ein Vorspann.

Published in:

FinanzRundschau, 2023, v. 105, n. 16, p. 725, doi. 10.9785/fr-2023-1051602

By:

Wacker, Roland

Publication type:

Article

Tagungs- und Diskussionsbericht zum 86. Berliner Steuergespräch „Auswirkungen der Inflation auf das Steuerrecht".

Published in:

FinanzRundschau, 2023, v. 105, n. 11, p. 494, doi. 10.9785/fr-2023-1051104

By:

Richter, Andreas;
Welling, Berthold

Publication type:

Article

Entlastungsberechtigung nach § 43b EStG für optierende Personenhandelsgesellschaften – europarechtlich zwingend geboten.

Published in:

FinanzRundschau, 2023, v. 105, n. 12, p. 552, doi. 10.9785/fr-2023-1051203

By:

Prinz, Ulrich;
Ekinci, Orkun

Publication type:

Article

Beschränkte Erbschaftsteuerpflicht bei Erwerb durch Vermächtnis.

Published in:

FinanzRundschau, 2023, v. 105, n. 7, p. 330, doi. 10.9785/fr-2023-1050709

By:

Wachter, Thomas

Publication type:

Article

Gewerbesteuerrechtliches Schachtelprivileg bei doppelt ansässigen Kapitalgesellschaften.

Published in:

FinanzRundschau, 2022, v. 104, n. 24, p. 1144, doi. 10.9785/fr-2022-1042409

By:

Stephani, Benjamin

Publication type:

Article

Auslegung eines Gewinnabführungsvertrags.

Published in:: FinanzRundschau, 2023, v. 105, n. 2, p. 78, doi. 10.9785/fr-2023-1050210
Publication type:: Article

Zur Vorteilhaftigkeit einer Option zur Körperschaftsteuer.

Published in:

FinanzRundschau, 2022, v. 104, n. 16, p. 743, doi. 10.9785/fr-2022-1041603

By:

Frieling, Melanie;
Schneeloch, Dieter

Publication type:

Article

Ergänzungsbilanzgewinn als selbständig anfechtbare Besteuerungsgrundlage;§6b EStG: Übertragung stiller Reserven auf einen anderen Betrieb.

Published in:

FinanzRundschau, 2022, v. 104, n. 13, p. 598, doi. 10.9785/fr-2022-1041306

By:

Kanzler, H.-J.

Publication type:

Article

ECONOMIC AND LEGAL CHARACTERISTICS OF FINANCIALIZATION: BENEFIT OR HARM TO THE REAL ECONOMY?

Published in:

Financial & Credit Activity: Problems of Theory & Practice, 2023, v. 1, n. 48, p. 418, doi. 10.55643/fcaptp.1.48.2023.3970

By:

Sirant, Myroslava;
Hurkovskyy, Maryan;
Mykhalitska, Nataliia;
Yatsyk, Mariana;
Yesimov, Serhii

Publication type:

Article

CRYPTOCURRENCIES: DEVELOPMENT, FEATURES AND CLASSIFICATION.

Published in:

Financial & Credit Activity: Problems of Theory & Practice, 2019, v. 3, n. 30, p. 371, doi. 10.18371/fcaptp.v3i30.179737

By:

Kucheryavenko, M. P.;
Dmytryk, O. O.;
Golovashevych, O. O.

Publication type:

Article

МІЖНАРОДНИЙ ДОСВІД ФОРМУВАННЯ ОБЛІКУ, АУДИТУ ТА ОПОДАТКУВАННЯ В АКЦІОНЕРНИХ ТОВАРИСТВАХ

Published in:

Financial & Credit Activity: Problems of Theory & Practice, 2018, v. 2, n. 25, p. 82

By:

Бурова, Т. А.;
Гнатенко, Є. П.;
Терлецька, І. В.

Publication type:

Article

The Fiscal Policy in the EU States from Central and Eastern Europe.

Published in:

Finance: Challenges of the Future, 2016, v. 16, n. 18, p. 150

By:

Drăghici, Liliana Anamaria

Publication type:

Article

EFFECT OF PETROLEUM PROFIT TAX AND COMPANIES INCOME TAX ON ECONOMIC GROWTH IN NIGERIA.

Published in:

Journal of Public Administration, Finance & Law, 2018, n. 13, p. 100

By:

YAHAYA, Khadijat Adenola;
BAKARE, Taophic Olarewaju

Publication type:

Article

Contents of Volume 104 (2000).

Published in:: 2000
Publication type:: Table of Contents

ANÁLISIS DE COSTOS PARA LAS TORTILLAS DE MAÍZ DESTINADAS AL AUTOCONSUMO Y VENTA EN YAXCABÁ, YUCATÁN.

Published in:

Agricultura Sociedad y Desarrollo, 2020, v. 17, n. 2, p. 233, doi. 10.22231/asyd.v17i2.1344

By:

Ortiz-Pech, Rafael;
Castillo-Caamal, J. Bernardino;
García-Ceh, G. Guadalupe

Publication type:

Article

GOVERNANÇA CORPORATIVA X PLANEJAMENTO TRIBUTÁRIO: UMA ANÁLISE DOS BENEFÍCIOS FISCAIS DA APPLE NA IRLANDA.

Published in:

Meritum: Revista de Direito da Universidade FUMEC, 2019, v. 14, n. 2, p. 261

By:

Borges de Oliveira, Emerson Ademir;
Castro Jacob, Marcela Moura

Publication type:

Article

PROFIT TAX - FISCAL LIABILITY OF ECONOMIC ENTITIES.

Published in:

Annals of Eftimie Murgu University Resita, Fascicle II, Economic Studies, 2012, p. 208

By:

DINCĂ, Maria-Mihaela;
BOBITAN, Nicolae

Publication type:

Article

ANALYSIS APPLIED TO THE IMPACT OF DEPRECIATION METHODS OF IMMOBILIZED ASSETS ON FINANCIAL PERFORMANCE.

Published in:

Journal of Science & Arts, 2018, v. 18, n. 4, p. 985

By:

TOMA, MARIA;
IONESCU, LUIZA;
FOUNANOU, MATHURIN

Publication type:

Article

On the way out: Government revenues from fossil fuels in Australia.

Published in:

Australian Journal of Agricultural & Resource Economics, 2023, v. 67, n. 1, p. 1, doi. 10.1111/1467-8489.12503

By:

Burke, Paul J.

Publication type:

Article

LA LEY 21/2014, DE 4 DE NOVIEMBRE, POR LA QUE SE MODIFICA EL TEXTO REFUNDIDO DE LA LEY DE PROPIEDAD INTELECTUAL.

Published in:

Actualidad Jurídica (1578-956X), 2015, n. 40, p. 15

By:

GONZÁLEZ, AGUSTÍN

Publication type:

Article

The fiscal and intergenerational burdens of brakes and subsidies for energy prices.

Published in:

International Tax & Public Finance, 2024, v. 31, n. 5, p. 1249, doi. 10.1007/s10797-023-09807-8

By:

Huber, Johannes;
Scharrer, Christian

Publication type:

Article

Rising markups and optimal redistributive taxation.

Published in:

International Tax & Public Finance, 2022, v. 29, n. 5, p. 1227, doi. 10.1007/s10797-021-09712-y

By:

Gürer, Eren

Publication type:

Article

Efficiency and the taxation of bank profits.

Published in:

International Tax & Public Finance, 2021, v. 28, n. 1, p. 191, doi. 10.1007/s10797-020-09616-3

By:

Boadway, Robin;
Sato, Motohiro;
Tremblay, Jean-François

Publication type:

Article

Introducing an IP license box in Switzerland: quantifying the effects.

Published in:

International Tax & Public Finance, 2017, v. 24, n. 6, p. 927, doi. 10.1007/s10797-017-9441-8

By:

Chatagny, Florian;
Koethenbuerger, Marko;
Stimmelmayr, Michael

Publication type:

Article

Profit taxes and financing constraints.

Published in:

International Tax & Public Finance, 2013, v. 20, n. 5, p. 808, doi. 10.1007/s10797-012-9247-7

By:

Keuschnigg, Christian;
Ribi, Evelyn

Publication type:

Article

Stochastic economic feasibility assessment and risk analysis of a quarry mine focusing on the Brazilian tax system.

Published in:

REM - International Engineering Journal, 2023, v. 76, n. 1, p. 89, doi. 10.1590/0370-44672022760024

By:

Valença Mariz, Jorge Luiz;
Silva Rocha, Suelen;
César de Souza, Júlio;
de Sousa Maior, Gleicon Roberto

Publication type:

Article

Companies' Financial Decisions Under the Distributed Profit Taxation Regime of Estonia.

Published in:

Emerging Markets Finance & Trade, 2009, v. 45, n. 4, p. 4, doi. 10.2753/REE1540-496X450401

By:

Hazak, Aaro

Publication type:

Article

Analysis of the Theory of Cycle of Money.

Published in:: Acta Universitatis Bohemiae Meridionales, 2020, v. 23, n. 2, p. 13, doi. 10.2478/acta-2020-0004
Publication type:: Article

Additional guidance on the attribution of profits to permanent establishments. BEPS Action 7.

Published in:

Crónica Tributaria, 2019, n. 173, p. 249

By:

Carbajo Vasco, Domingo

Publication type:

Article

ANALYSIS OF INFLUENCE OF FACTORS ON INCOME TAX IN UKRAINE.

Published in:

Technology Audit & Production Reserves, 2019, v. 1, n. 5(45), p. 48, doi. 10.15587/2312-8372.2019.160934

By:

Ljudmyla, Shkulipa

Publication type:

Article

Accounting Policies and Dividend Limitation: A European Comparison.

Published in:

Accounting, Economics & Law, 2025, v. 15, p. s203, doi. 10.1515/ael-2021-0041

By:

Le Manh, Anne

Publication type:

Article

Wage growth in Russia: opportunities and consequences.

Published in:

Economic Annals-XXI / Ekonomìčnij Časopis-XXI, 2021, v. 191, n. 7/8, p. 43, doi. 10.21003/ea.V191-04

By:

Kabanov, Vadim

Publication type:

Article

Vertically integrated multinationals: a microeconomic analysis.

Published in:

Canadian Journal of Economics, 1978, v. 11, n. 3, p. 534, doi. 10.2307/134322

By:

Eden, Lorraine A.B.

Publication type:

Article

A hybrid entity structure for tax optimization of foreign direct investment in the U.S.

Published in:

Journal of Corporate Accounting & Finance (Wiley), 2024, v. 35, n. 2, p. 147, doi. 10.1002/jcaf.22675

By:

Kollruss, Thomas

Publication type:

Article

UMS 12 GELİR VERGİLERİ STANDARDI KAPSAMINDA MALİ KAR VE TİCARİ KAR İLE ERTELENMİŞ VERGİLER.

Published in:

Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış, 2013, v. 13, n. 40, p. 15

By:

Zafer SAYAR, A. R.

Publication type:

Article

A Flowchart Analysis of the Federal Income Tax Concept of Earnings and Profits.

Published in:

Accounting Review, 1979, v. 54, n. 1, p. 169

By:

Pope, Thomas R.

Publication type:

Article

Dynamic elasticities of tax revenue: evidence from the Czech Republic.

Published in:

Applied Economics, 2016, v. 48, n. 60, p. 5866, doi. 10.1080/00036846.2016.1186796

By:

Havranek, Tomas;
Irsova, Zuzana;
Schwarz, Jiri

Publication type:

Article

The effects of tax convexity on default and investment decisions.

Published in:

Applied Economics, 2014, v. 46, n. 11, p. 1267, doi. 10.1080/00036846.2013.870653

By:

Lei, Adrian C. H.;
Yick, Martin H. Y.;
Lam, Keith S. K.

Publication type:

Article

Keeping It in the Family: The Swedish East India Company and the Irvine Family, 1731–1770.

Published in:

Journal of World History, 2020, v. 31, n. 3, p. N.PAG, doi. 10.1353/jwh.2020.0032

By:

Hodacs(bio), Hanna

Publication type:

Article

TREBA LI NAM ZAŠTITNA KAMATA?

Published in:

Economics / Ekonomija, 2008, v. 15, n. 2, p. 339

By:

Parać, Branko

Publication type:

Article

The implications of air travel taxes.

Published in:

Journal of Airport Management, 2016, v. 10, n. 1, p. 64

By:

ZUIDBERG, JOOST

Publication type:

Article

Production efficiency and profit taxation.

Published in:

Social Choice & Welfare, 2019, v. 52, n. 2, p. 215, doi. 10.1007/s00355-018-1144-2

By:

Gauthier, Stéphane;
Laroque, Guy

Publication type:

Article

Production efficiency and constraints on profit taxation and profit distribution in economies with Ramsey taxation.

Published in:

Social Choice & Welfare, 2013, v. 41, n. 3, p. 579, doi. 10.1007/s00355-012-0694-y

By:

Murty, Sushama

Publication type:

Article

Globalization of the B.O.T System and Its Taxation Problems.

Published in:

Review of Business, 2003, v. 24, n. 2, p. 60

By:

Badawi, Ibrahim M.

Publication type:

Article