Works matching DE "CAPITALIZATION (Tax accounting)"

Results: 37

Implicit Tax, Tax Incidence, and Pretax Returns.

Published in:

Accounting Review, 2023, v. 98, n. 2, p. 201, doi. 10.2308/TAR-2021-0309

By:

Guenther, David A.;
Sansing, Richard C.

Publication type:

Article

Weighting Rates: Theory, Practice, and Proof.

Published in:

Journal of Property Tax Assessment & Administration, 2018, v. 15, n. 2, p. 33, doi. 10.63642/1357-1419.1204

By:

OLMSTED, CHRIS

Publication type:

Article

Income Approach Techniques in Central Assessment Appraisals.

Published in:

Journal of Property Tax Assessment & Administration, 2013, v. 10, n. 3, p. 5, doi. 10.63642/1357-1419.1152

By:

TEGARDEN, THOMAS K.

Publication type:

Article

The Law and Practice of Thin Capitalization Rules in China.

Published in:

International Tax Journal, 2012, v. 38, n. 6, p. 53

By:

Cheung, Daniel K. C.

Publication type:

Article

The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure.

Published in:

Review of Accounting Studies, 2017, v. 22, n. 2, p. 677, doi. 10.1007/s11142-017-9399-x

By:

Chen, Ester;
Gavious, Ilanit;
Lev, Baruch

Publication type:

Article

Loss of structural balance in stock markets.

Published in:

Scientific Reports, 2021, v. 11, n. 1, p. 1, doi. 10.1038/s41598-021-91266-4

By:

Ferreira, Eva;
Orbe, Susan;
Ascorbebeitia, Jone;
Álvarez Pereira, Brais;
Estrada, Ernesto

Publication type:

Article

AUSTRALIA'S THIN CAPITALISATION REGIME: OECD COMPLIANCE, POLICY ISSUES AND AN INTERNATIONAL COMPARISON.

Published in:

Journal of Australian Taxation, 2013, n. 1, p. 313

By:

Dimac, Adam

Publication type:

Article

AUSTRALIA'S THIN CAPITALISATION REGIME: OECD COMPLIANCE, POLICY ISSUES AND AN INTERNATIONAL COMPARISON.

Published in:

Journal of Australian Taxation, 2013, v. 15, n. 2, p. 313

By:

Dimac, Adam

Publication type:

Article

Taxing Cryptocurrencies: The Applicability of Like-Kind Exchange Tax Deferral.

Published in:

Review of Banking & Financial Law, 2018, v. 37, n. 2, p. 620

By:

Mills, Amy

Publication type:

Article

Proposed Regulations on Capitalization of Expenditures Related to Tangible Property.

Published in:: Tax Executive, 2012, v. 64, n. 2, p. 157
Publication type:: Article

New York Chapter Addresses the IRS's Tangible Regulations.

Published in:: 2012
Publication type:: Conference Paper/Materials

The Indian Thin Capitalisation Rules.

Published in:

Vision: Journal of Indian Taxation, 2021, v. 8, n. 1, p. 38, doi. 10.17492/jpi.vision.v8i1.812103

By:

Saxena, Akshay

Publication type:

Article

Executive Summary.

Published in:

Greek Economic Outlook, 2020, n. 43, p. 3

By:

LIARGOVAS, PANAGIOTIS

Publication type:

Article

Aspectos contables de la reserva de capitalización en el IMPUESTO SOBRE SOCIEDADES.

Published in:

Revista Contable, 2015, n. 39, p. 8

By:

Gutiérrez Viguera, Manuel

Publication type:

Article

EDITORIAL.

Published in:: 2015
Publication type:: Editorial

Chosen Tax-Related and Economic Aspects of Choosing the Method of Equity Financing in Relation to Thin Capitalisation in the Countries of OECD.

Published in:

Contemporary Economics, 2012, v. 6, n. 1, p. 78, doi. 10.5709/ce.1897-9254.36

By:

Gajewski, Dominik

Publication type:

Article

A Transparent Two-Step Categorization of Valuation Methods.

Published in:

Appraisal Journal, 2014, v. 82, n. 3, p. 244

By:

Lind, Hans;
Nordlund, Bo

Publication type:

Article

Macroprudential consolidation policy in interbank networks.

Published in:

Journal of Evolutionary Economics, 2016, v. 26, n. 1, p. 77, doi. 10.1007/s00191-015-0419-3

By:

Gaffeo, E.;
Molinari, M.

Publication type:

Article

Curbing Corporate Debt Bias: Do Limitations to Interest Deductibility Work?

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2017, v. 65, n. 3, p. 843

By:

J. L.

Publication type:

Article

Groupe consultatif sur le régime canadien de fiscalité internationale : Retour en arrière et regard vers l'avenir.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, p. 241

By:

Mustard, Brian

Publication type:

Article

Economies of desire: speculative capital and the hidden currencies of global sex work.

Published in:

2016

By:

Hoang, Kimberly Kay

Publication type:

Editorial

Erratum.

Published in:: Asian Economic Policy Review, 2013, v. 8, n. 2, p. 356, doi. 10.1111/aepr.12019
Publication type:: Article

The Route to Capitalization: The Transcendent Registration Exemptions for Securities Offerings as a Means to Small Business Capital Formation.

Published in:

Texas Law Review, 2016, v. 94, n. 3, p. 567

By:

Lager, Paige M.

Publication type:

Article

Testing for Thin Capitalization Under Section 163(j): A Flawed Safe Harbor.

Published in:

Tax Lawyer, 2013, v. 67, n. 1, p. 67

By:

COHEN, PHILIP G.

Publication type:

Article

The Impact of Taxes and HOA Fees on Single-Family Home Prices.

Published in:

International Advances in Economic Research, 2015, v. 21, n. 2, p. 201, doi. 10.1007/s11294-015-9521-4

By:

Angjellari-Dajci, Fiorentina;
Cebula, Richard;
Boylan, Robert;
Izard, C.;
Gresham, George

Publication type:

Article

Value Capitalization Effect of Protected Properties: A Comparison of Conservation Easement with Mixed-Bag Open Spaces.

Published in:

Journal of Sustainable Real Estate, 2014, v. 6, n. 1, p. 23, doi. 10.1080/10835547.2014.12091864

By:

Mittal, Jay

Publication type:

Article

Are Capitalized Software Development Costs Informative About Audit Risk?

Published in:

Accounting Horizons, 2014, v. 28, n. 1, p. 39, doi. 10.2308/acch-50580

By:

Krishnan, Gopal V.;
Changjiang (John) Wang

Publication type:

Article

Short Takes: Recent Developments of Interest to Investors.

Published in:: Journal of Taxation of Investments, 2017, v. 35, n. 1, p. 79
Publication type:: Article

Short Takes: Recent Developments of Interest to Investors.

Published in:: Journal of Taxation of Investments, 2016, v. 33, n. 3, p. 77
Publication type:: Article

The Impacts of the Tax-Deferred Exchange Provision on Farm Real Estate Values.

Published in:

Land Economics, 2013, v. 89, n. 3, p. 479, doi. 10.3368/le.89.3.479

By:

Dillard, John G.;
Kuethe, Todd H.;
Dobbins, Craig;
Boehlje, Michael;
Florax, Raymond J. G. M.

Publication type:

Article

The Impact of Accounting Methods, the Doctrine of Election, and Income Distortion on a Start-Up Election.

Published in:

ATA Journal of Legal Tax Research, 2013, v. 11, n. 1, p. 33, doi. 10.2308/jltr-50454

By:

Walberg, Glenn

Publication type:

Article

Steuerfreiheit der Erstattung von Rentenversicherungsbeiträgen.

Published in:: FinanzRundschau, 2023, v. 105, n. 5, p. 232, doi. 10.9785/fr-2023-1050508
Publication type:: Article

Short Takes: Recent Developments of Interest to Investors.

Published in:: Journal of Taxation of Investments, 2015, v. 32, n. 3, p. 67
Publication type:: Article

Short Takes: Recent Developments of Interest to Investors.

Published in:: Journal of Taxation of Investments, 2015, v. 32, n. 2, p. 65
Publication type:: Article

What's BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules.

Published in:

eJournal of Tax Research, 2016, v. 14, n. 2, p. 359

By:

Kayis-Kumar, Ann

Publication type:

Article

Tax Accounting Corner.

Published in:

Journal of Passthrough Entities, 2012, v. 15, n. 6, p. 53

By:

(Jack) Donovan, John C.

Publication type:

Article

Tax Accounting Corner.

Published in:

Journal of Passthrough Entities, 2012, v. 15, n. 3, p. 43

By:

Donovan, John C. (Jack)

Publication type:

Article