Works matching DE "TAXATION of business losses"

Results: 29

Unprofitable Affiliates and Income Shifting Behavior.

Published in:

Accounting Review, 2017, v. 92, n. 3, p. 113, doi. 10.2308/accr-51555

By:

De Simone, Lisa;
Klassen, Kenneth J.;
Seidman, Jeri K.

Publication type:

Article

Don't Tax Justice.

Published in:

Utah Bar Journal, 2010, v. 23, n. 1, p. 8

By:

Owens, Stephen W.

Publication type:

Article

PRINCIPALES NOVEDADES FISCALES EN IMPUESTO SOBRE SOCIEDADES.

Published in:

Actualidad Jurídica (1578-956X), 2014, n. 36, p. 109

By:

CUESTA CABOT, GERARDO

Publication type:

Article

GILTI Losses.

Published in:

International Tax Journal, 2020, v. 46, n. 4, p. 3

By:

Yoder, Lowell D.

Publication type:

Article

Corporate tax avoidance: data truncation and loss firms.

Published in:

Review of Accounting Studies, 2018, v. 23, n. 3, p. 1042, doi. 10.1007/s11142-018-9448-0

By:

Henry, Erin;
Sansing, Richard

Publication type:

Article

Economic Stimulus Bill.

Published in:

Strategic Finance, 2002, v. 83, n. 11, p. 17

By:

Curatola, Anthony P.;
Karlinsky, Stewart S.

Publication type:

Article

Tax-Loss Mechanisms.

Published in:

University of Chicago Law Review, 2014, v. 81, n. 4, p. 1509

By:

Nussim, Jacob;
Tabbach, Avraham

Publication type:

Article

CÓMPUTO PÉRDIDAS, regulación arts. 327 y 360 LSC.

Published in:

Revista Contable, 2015, n. 39, p. 29

By:

Pérez, Ángel Alonso;
Pousa Soto, Raquel

Publication type:

Article

CURSO BÁSICO del Impuesto sobre Sociedades (VI): Deterioro de activos y provisiones (2014 y reforma 2015).

Published in:

Revista Contable, 2014, n. 27, p. 8

By:

Rodríguez Ondarza, José Antonio;
Rojí Chandro, Luis Alfonso;
Rojí Pérez, Silvia;
Sánchez González, Miriam

Publication type:

Article

Fortführungsgebundener Verlustvortrag nach § 8d KStG.

Published in:: FinanzRundschau, 2021, v. 103, n. 13, p. 648, doi. 10.9785/fr-2021-1031311
Publication type:: Article

Maßgeblicher Zeitpunkt für den Ausschluss des Verlustabzugs nach § 8 Abs. 4 KStG 2002 a.F. - Zulässigkeit der Klage gegen einen Folgebescheid.

Published in:

FinanzRundschau, 2020, v. 102, n. 5, p. 223, doi. 10.9785/fr-2020-1020507

By:

W. K.

Publication type:

Article

Abzug von Verlusten gebietsfremder Tochtergesellschaften.

Published in:

FinanzRundschau, 2019, v. 101, n. 15, p. 722, doi. 10.9785/fr-2019-1011506

By:

N. L.

Publication type:

Article

Verlustübernahmeregelung bei Organschaften i.S.d. § 17 KStG; Veröffentlichung des BFH-Urteils v. 10.5.2017 - I R 93/15, BStBl. II 2019, 278 = FR 2018, 844).

Published in:: FinanzRundschau, 2019, v. 101, n. 15, p. 740, doi. 10.9785/fr-2019-1011513
Publication type:: Article

Übergang des Gewerbeverlusts nach § 10a GewStG von einer Kapital- auf eine Personengesellschaft.

Published in:

FinanzRundschau, 2019, v. 101, n. 14, p. 645, doi. 10.9785/fr-2019-1011402

By:

Suchanek, Markus

Publication type:

Article

Die Verfassungswidrigkeit des anteiligen Untergangs von Verlustvorträgen beim übertragenden Rechtsträger nach einer Abspaltung (§ 15 Abs. 3 UmwStG).

Published in:

FinanzRundschau, 2019, v. 101, n. 12, p. 537, doi. 10.9785/fr-2019-1011202

By:

Mylich, Falk

Publication type:

Article

Kapitaleinkünfte.

Published in:

FinanzRundschau, 2019, v. 101, n. 6, p. 282

By:

N. L.

Publication type:

Article

Verhältnis der Verlustfeststellung zur Steuerfestsetzung.

Published in:: FinanzRundschau, 2019, v. 101, n. 2, p. 92
Publication type:: Article

Tax Analysis of the Operating Loss Company.

Published in:

Financial Analysts Journal, 1984, v. 40, n. 6, p. 56, doi. 10.2469/faj.v40.n6.56

By:

Comiskey, Eugene E.;
Ghosal, Monojit

Publication type:

Article

How the Loss Limitation Rules Impact Deductibility for Taxpayers.

Published in:

CPA Journal, 2016, v. 86, n. 10, p. 22

By:

Knight, Ray A.;
Knight, Lee G.

Publication type:

Article

WHERE TO BEGIN: GUIDANCE ON A THRESHOLD ISSUE FOR NOTICES OF DETERMINATION.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 921, doi. 10.32721/ctj.2021.69.3.cc

By:

Davis, Josiah

Publication type:

Article

DISCUSSION.

Published in:

Journal of Finance (Wiley-Blackwell), 1983, v. 38, n. 2, p. 606, doi. 10.1111/j.1540-6261.1983.tb02270.x

By:

AUERBACH, ALAN J.

Publication type:

Article

Estimating the Tax Advantage of Corporate Debt.

Published in:

Journal of Finance (Wiley-Blackwell), 1983, v. 38, n. 1, p. 95, doi. 10.1111/j.1540-6261.1983.tb03628.x

By:

CORDES, JOSEPH J.;
SHEFFRIN, STEVEN M.

Publication type:

Article

TAX LAW'S LOSS OBSESSION.

Published in:

Utah Law Review, 2018, v. 2018, n. 5, p. 979, doi. 10.63140/6f0jseu7lw

By:

Cauble, Emily

Publication type:

Article

The Curious Case of Section 461(l): Why This Unclear and Unwise New Rule Should Be Construed as Narrowly as Possible.

Published in:

Tax Lawyer, 2019, v. 73, n. 1, p. 61

By:

HODASZY, STEVEN Z.

Publication type:

Article

Comments Concerning the Treatment of Losses and Certain Other Issues Regarding the Section 199A Deduction.

Published in:: Tax Lawyer, 2019, v. 72, n. 2, p. 401
Publication type:: Article

A Cost of Tax Planning.

Published in:

Review of Law & Economics, 2009, v. 5, n. 1, p. 156, doi. 10.2202/1555-5879.1298

By:

Margalioth, Yoram;
Sulganik, Eyal;
Eldor, Rafael;
Edrey, Yoseph

Publication type:

Article

Write-Offs for Rental-Property Losses.

Published in:

Podiatry Management, 2007, v. 26, n. 3, p. 147

By:

Block, Julian

Publication type:

Article

Reporting Loss Carryovers in Financial Statements.

Published in:

Accounting Review, 1966, v. 41, n. 2, p. 226

By:

Williams, Doyle Z.

Publication type:

Article

Assessing the role of losses in uncertain tax planning.

Published in:

eJournal of Tax Research, 2024, v. 22, n. 1, p. 2

By:

Godwin, R. Thomas

Publication type:

Article