Works matching DE "INHERITANCE %26 transfer tax"

Results: 1403

The (Un)Importance of Inheritance.

Published in:

Journal of the European Economic Association, 2025, v. 23, n. 3, p. 1060, doi. 10.1093/jeea/jvae056

By:

Black, Sandra E;
Devereux, Paul J;
Landaud, Fanny;
Salvanes, Kjell G

Publication type:

Article

JUSTIÇA FISCAL E DESIGUALDADE SOCIAL: O IMPOSTO SOBRE GRANDES FORTUNAS.

Published in:

Revista Foco (Interdisciplinary Studies Journal), 2025, v. 18, n. 5, p. 1, doi. 10.54751/revistafoco.v18n5-002

By:

Eduardo Carvalho, Carlos

Publication type:

Article

THE EFFECT OF TRANSFER PRICING, CAPITAL INTENSITY, AND INSTITUTIONAL OWNERSHIP ON TAX AVOIDANCE MODERATED BY EXECUTIVE CHARACTERISTICS IN FOOD AND BEVERAGE COMPANIES IN 2020 - 2023.

Published in:

Journal Research of Social Science, Economics & Management, 2025, v. 4, n. 10, p. 1355, doi. 10.59141/jrssem.v4i10.846

By:

Thyawarta, Charlie;
Ngadiman

Publication type:

Article

ANALYSIS OF THE MOST SUITABLE TRANSFER PRICING METHOD IN MAKING CORRESPONDING ADJUSTMENTS.

Published in:

Journal Research of Social Science, Economics & Management, 2025, v. 4, n. 10, p. 1275, doi. 10.59141/jrssem.v4i10.829

By:

Ikhwanudin, Nur M.;
Rahayu, Ning

Publication type:

Article

Ertragsteuerliche Gestaltungsüberlegungen bei Grundstücksübertragungen zwischen Personengesellschaften und ihren Gesellschaftern (Teil 2).

Published in:

Journal für Erbrecht & Vermögensnachfolge, 2024, v. 18, n. 4, p. 261, doi. 10.33196/jev202404026101

By:

Kanduth-Kristen, Sabine;
Werkl, Stefanie

Publication type:

Article

REDISTRIBUTIVE TAXATION IN THE MODERN WORLD.

Published in:

Singapore Law Review, 2016, v. 34, p. 173

By:

OOI, VINCENT

Publication type:

Article

Effect of Environmental Factors on the Choice of Transfer Pricing Policies: An Analysis of a Few Indian Multinational Corporations.

Published in:

Journal of Entrepreneurship & Management, 2025, v. 14, n. 2, p. 11, doi. 10.21863/jem/2025.14.2.002

By:

Srivastava, Rakesh Narain;
Singh, Charu

Publication type:

Article

Tax and the Myth of the Family Farm.

Published in:

Iowa Law Review, 2025, v. 110, n. 4, p. 1811

By:

Thomas, Kathleen DeLaney

Publication type:

Article

TRANSFER PRICING IN ROMANIA: GAPS & BEPS IMPACT.

Published in:

Business Excellence & Management, 2025, v. 15, n. 2, p. 19, doi. 10.24818/beman/2025.15.2-02

By:

NASTASE, Cornelia

Publication type:

Article

How Do Investors Value Tax Avoidance Under the Imputation Tax System?

Published in:

Journal of Business Finance & Accounting, 2025, v. 52, n. 3, p. 1511, doi. 10.1111/jbfa.12853

By:

Chou, Ting‐Kai;
Kuo, Nan‐Ting;
Lee, Cheng‐Few

Publication type:

Article

Beyond the Constitutions of Marcus: Cassius Dio, Italian 'Volksrecht', and the Trouble with Law on the Books.

Published in:

KLIO: Beiträge zur Alten Geschichte, 2025, v. 107, n. 1, p. 126, doi. 10.1515/klio-2024-0030

By:

Herz, Zachary

Publication type:

Article

Skutki cywilnoprawne i podatkowe transferu środków z majątku osobistego małżonka do majątku wspólnego.

Published in:

Prawo Budżetowe Państwa i Samorządu, 2024, v. 12, n. 2, p. 29, doi. 10.12775/PBPS.2024.008

By:

SOWUL, ŁUKASZ

Publication type:

Article

Determinants of Value-Added Tax Revenue Transfers in Municipalities of Emerging Economies.

Published in:

Economies, 2025, v. 13, n. 5, p. 117, doi. 10.3390/economies13050117

By:

Abidar, Brahim;
Ed-Dafali, Slimane;
Kobiyh, Miloudi

Publication type:

Article

UK—A Century of Failing (and Sometimes Succeeding) at Value Capture.

Published in:

Land (2012), 2025, v. 14, n. 5, p. 936, doi. 10.3390/land14050936

By:

Grover, Richard

Publication type:

Article

Conceptualising the Behaviour of MNEs, Tax Authorities and Tax Consultants in Respect of Transfer Pricing Practices – A Three-Layer Analysis.

Published in:

Accounting, Economics & Law, 2025, v. 15, n. 2, p. 155, doi. 10.1515/ael-2022-0036

By:

Wealth, Eukeria;
Smulders, Sharon A.;
Mpofu, Favourate Y.

Publication type:

Article

Publicity Rights and the Estate Tax.

Published in:

Columbia Journal of Law & the Arts, 2019, v. 42, n. 3, p. 399

By:

Gans, Mitchell M.

Publication type:

Article

The British Country House Revival: (Woodbridge, 2024). By Ben Cowell 230 pp. 20 b/w photographs. Hardback ISBN 9781837650583, Price £75.

Published in:

2024

By:

Watkins, Charles

Publication type:

Book Review

Looking Beyond the "Fiscal Slope" Tax Fight...and All the Numbers You Never Wanted to Know.

Published in:

Social Policy, 2012, v. 42, n. 4, p. 12

By:

MILLER, BRIAN

Publication type:

Article

THE EFFECT OF CAPITAL INTENSITY, TRANSFER PRICING, AND SALES GROWTH ON TAX AVOIDANCE WITH COMPANY SIZE AS A MODERATION VARIABLE.

Published in:

Devotion: Journal of Research & Community Service, 2023, v. 4, n. 3, p. 709, doi. 10.36418/devotion.v4i3.419

By:

Pembayun Khamisan, Mayang Sekar;
Astuti, Christina Dwi

Publication type:

Article

THE EFFECT OF TAXES ON TRANSFER PRICING ON TOURISM, RESTAURANT, AND HOTEL COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019- 2020.

Published in:

Devotion: Journal of Research & Community Service, 2022, v. 3, n. 9, p. 874, doi. 10.36418/dev.v3i9.192

By:

Rohmah, Tri Nur

Publication type:

Article

THE EFFECT OF TRANSFER PRICING AND POLITICAL CONNECTIONS ON TAX AVOIDANCE WITH PROFITABILITY AS A MODERATING VARIABLE.

Published in:

Eduvest: Journal Of Universal Studies, 2024, v. 4, n. 8, p. 7457, doi. 10.59188/eduvest.v4i8.1801

By:

Kolondam, Caroline Yoshe;
Permatasari, Intan Kurnia

Publication type:

Article

Stalled Progress? Five Decades of Black-White and Rural-Urban Income Gaps.

Published in:

RSF: The Russell Sage Foundation Journal of the Social Sciences, 2025, v. 11, n. 2, p. 115, doi. 10.7758/RSF.2025.11.2.06

By:

HARDY, BRADLEY L.;
HOLLA, SHRIA;
KRAUSE, ELIZABETH S.;
ZILIAK, JAMES P.

Publication type:

Article

EL PAPEL DEL IMPUESTO SOBRE SUCESIONES EN EL ÁMBITO RURAL: LA TRANSMISIÓN DE FINCAS RÚSTICAS.

Published in:

Crónica Tributaria, 2022, v. 182, n. 1, p. 11, doi. 10.47092/CT.22.1.1

By:

García Nicolás, Cristina;
Ahijado Villalba, Alejandro

Publication type:

Article

EDITORIAL.

Published in:

Crónica Tributaria, 2022, v. 182, n. 1, p. 5

By:

García-Herrera, Cristina;
Moreno, Saturnina

Publication type:

Article

EFECTOS DE LAS SENTENCIAS ANULATORIAS DE NORMAS EN EL ÁMBITO TRIBUTARIO.

Published in:

Crónica Tributaria, 2020, v. 177, n. 4, p. 171, doi. 10.47092/CT.20.4.6

By:

Sesma Sánchez, Begoña

Publication type:

Article

ALGUNAS CONSIDERACIONES CRÍTICAS A RAÍZ DE LA RESOLUCIÓN DE 13 DE FEBRERO DE 2020, DE LA DIRECCIÓN GENERAL DE TRIBUTOS, SOBRE LA CONSIDERACIÓN COMO ENTIDADES EN RÉGIMEN DE ATRIBUCIÓN DE RENTAS A DETERMINADAS ENTIDADES CONSTITUIDAS EN EL EXTRANJERO.

Published in:

Crónica Tributaria, 2020, v. 177, n. 4, p. 139, doi. 10.47092/CT.20.4.5

By:

de Castro Martín-Luengo, Enrique Sánchez

Publication type:

Article

LA PRESENTACIÓN DE DECLARACIONES Y AUTOLIQUIDACIONES TRIBUTARIAS POR MEDIOS INFORMÁTICOS Y ELECTRÓNICOS EN ALEMANIA: EVOLUCIÓN NORMATIVA Y SITUACIÓN ACTUAL.

Published in:

Crónica Tributaria, 2020, v. 177, n. 4, p. 97, doi. 10.47092/CT.20.4.4

By:

Sánchez Blázquez, Víctor Manuel

Publication type:

Article

LA TRIBUTACIÓN DEL AJUAR DOMÉSTICO EN EL IMPUESTO SOBRE SUCESIONES Y DONACIONES: ANÁLISIS Y CONSECUENCIAS DE LA NUEVA DOCTRINA DEL TRIBUNAL SUPREMO.

Published in:

Crónica Tributaria, 2020, v. 177, n. 4, p. 69, doi. 10.47092/CT.20.4.3

By:

Rovira Ferrer, Irene

Publication type:

Article

EDITORIAL.

Published in:

Crónica Tributaria, 2020, v. 177, n. 4, p. 5

By:

García-Herrera, Cristina;
Moreno, Saturnina

Publication type:

Article

LA CALIFICACIÓN DEL CRÉDITO TRIBUTARIO EN EL CONCURSO DE ACREEDORES: PRINCIPALES CUESTIONES CONFLICTIVAS (y II).

Published in:

Crónica Tributaria, 2019, n. 173, p. 37

By:

Vérgez, Juan Calvo

Publication type:

Article

التدابير المعتمدة للحد من فرص التحايل الضريبي المستخدم في سياسة أسعار تحويل الأرباح المطبقة في الشركات المتعددة الجنسيات الناشطة في الجزائر.

Published in:

Economic & Managerial Researshes, 2020, v. 14, n. 3, p. 401

By:

قندز بن توته

Publication type:

Article

Literature Review of the Impact of Intermediate Money Transfer Tax (IMTT) On Performance of SMES.

Published in:

Journal of Accounting, Finance & Auditing Studies, 2022, v. 8, n. 4, p. 59, doi. 10.32602/jafas.2022.027

By:

Chizana, Vimbainashe;
Wadesango, Newman

Publication type:

Article

Enhancing the effectiveness of transfer pricing regulation enforcement in reducing Base Erosion and Profit Shifting in African countries. A scoping review.

Published in:

Journal of Accounting, Finance & Auditing Studies, 2022, v. 8, n. 1, p. 99, doi. 10.32602/jafas.2022.005

By:

Sebele-Mpofu, Favourate Y.;
Mashiri, Eukeria;
Warima, Siboniso

Publication type:

Article

Investment Implications of the Estate Tax.

Published in:

Journal of Wealth Management, 2008, v. 11, n. 2, p. 47, doi. 10.3905/jwm.11.2.47

By:

Horvitz, Jeffrey E.

Publication type:

Article

Family Limited Partnerships: Seven Fundamental Rules to Avoid Costly Mistakes.

Published in:

Journal of Wealth Management, 2007, v. 10, n. 1, p. 10, doi. 10.3905/jwm.2007.684875

By:

Kiziah, Trent S.

Publication type:

Article

Redistributive fiscal policies and regional economic disparities.

Published in:

Cogent Economics & Finance, 2020, v. 8, n. 1, p. 1, doi. 10.1080/23322039.2020.1853326

By:

Olayele, Bankole Fred;
Soo, Kwok Tong;
Camarero, Mariam

Publication type:

Article

Tax havens and transfer pricing intensity: Evidence from the French CAC-40 listed firms.

Published in:

Cogent Business & Management, 2019, v. 6, n. 1, p. 1, doi. 10.1080/23311975.2019.1647918

By:

Merle, Ronan;
Al-Gamrh, Bakr;
Ahsan, Tanveer;
Ntim, Collins G.

Publication type:

Article

Did Welfare Reform End the Safety Net as We Knew It? The Record since 1996.

Published in:

Journal of Economic Perspectives, 2025, v. 39, n. 1, p. 101, doi. 10.1257/jep.20231392

By:

Schmidt, Lucie;
Shore-Sheppard, Lara;
Watson, Tara

Publication type:

Article

Why Labor Supply Matters for Macroeconomics.

Published in:

Journal of Economic Perspectives, 2024, v. 38, n. 2, p. 137, doi. 10.1257/jep.38.2.137

By:

Rogerson, Richard

Publication type:

Article

Taxing Our Wealth.

Published in:

Journal of Economic Perspectives, 2021, v. 35, n. 1, p. 207, doi. 10.1257/jep.35.1.207

By:

Scheuer, Florian;
Slemrod, Joel

Publication type:

Article

AN EXAMINATION OF THE NEGLECTED ROLE OF SALE-OF-CONTROL LAW AND THEORY IN THE VALUATION OF A CONTROL BLOCK OF STOCK FOR FEDERAL ESTATE-TAX PURPOSES.

Published in:

Journal of Corporation Law, 1976, v. 2, n. 1, p. 91

By:

Granda, John A.

Publication type:

Article

TÜRKİYE'DE VERGİ VE TRANSFER POLİTİKALARININ GELİRİN YENİDEN DAĞILIMINA ETKİSİ: LORENZ EĞRİLERİ İLE BİR ANALİZ.

Published in:

Sosyal Bilimler Enstitüsü - Sosyal Bilimler Dergisi, 2022, v. 12, n. 24, p. 389

By:

BOZ, Arınç;
DÖKMEN, Gökhan

Publication type:

Article

De ingresos y pedazos de tierra: renta básica, predistribución y desmercantilización en el marco de economías políticas populares.

Published in:

Politica y Sociedad, 2022, v. 59, n. 2, p. 1, doi. 10.5209/poso.78027

By:

Casassas, David;
Guerrero, David

Publication type:

Article

Las preferencias ciudadanas hacia alternativas de política fiscal en Estados descentralizados: armonización tributaria y competencia fiscal en España.

Published in:

Revista Española de Investigaciones Sociológicas, 2024, n. 186, p. 103, doi. 10.5477/cis/reis.186.103-122

By:

Martínez-Vázquez, Jorge;
Sanz-Arcega, Eduardo;
Manuel Tránchez-Martín, José

Publication type:

Article

O USUFRUTO COMO FATO GERADOR TRIBUTÁRIO: ANÁLISE DA (IN)CONSTITUCIONALIDADE DA INCIDÊNCIA DO IMPOSTO DE TRANSMISSÃO CAUSA MORTIS E DOAÇÃO (ITCMD) SOBRE O USUFRUTO.

Published in:

Revista da Faculdade de Direito da Uerj, 2024, n. 43, p. 1, doi. 10.12957/rfd.2024.78657

By:

Pereira Lustosa, João Paulo Pessôa;
Ourém Campos, Hélio Silvio

Publication type:

Article

Diversity and Succession Planning in Rehabilitation.

Published in:

Journal of Rehabilitation Administration, 2005, v. 29, n. 2, p. 83

By:

Leung, Paul;
Isom, Rodney

Publication type:

Article

The Uncounted Casualties of a Hidden COVID-19 Epidemic in China: Cross-sectional Study on Deaths Related to Overwork.

Published in:

Journal of Medical Internet Research, 2021, v. 23, n. 4, p. N.PAG, doi. 10.2196/23311

By:

Wang, Zhicheng;
Lin, Leesa;
Guo, Yan;
Xiong, Huayi;
Tang, Kun

Publication type:

Article

The Uncounted Casualties of a Hidden COVID-19 Epidemic in China: Cross-sectional Study on Deaths Related to Overwork.

Published in:

2021

By:

Wang, Zhicheng;
Lin, Leesa;
Guo, Yan;
Xiong, Huayi;
Tang, Kun

Publication type:

journal article

Corporate Ownership and Control in the UK: The Tax Dimension.

Published in:

Modern Law Review, 2007, v. 70, n. 5, p. 778, doi. 10.1111/j.1468-2230.2007.00663.x

By:

Cheffins, Brian R.;
Bank, Steven A.

Publication type:

Article

Macroeconomic effects of family business inheritance tax reduction: Evidence from South Korea.

Published in:

Pacific Economic Review, 2023, v. 28, n. 3, p. 446, doi. 10.1111/1468-0106.12415

By:

La, Jung Joo

Publication type:

Article