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
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- Publication type:
- Article
Works matching DE "TAXATION of profits"
Results: 131
1
2
„Korrespondenz" als Gesetzgebungstechnik – Ausgestaltungsmöglichkeiten und rechtliche Wirkungen, dargestellt am Beispiel von § 3 Nr. 40 S. 1 Buchst. d EStG.
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- FinanzRundschau, 2024, v. 106, n. 9, p. 417, doi. 10.9785/fr-2024-1060903
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- Publication type:
- Article
3
Daumen hoch für SUV?
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- FinanzRundschau, 2024, v. 106, n. 7, p. 317, doi. 10.9785/fr-2024-1060707
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- Article
4
Die ertragsteuerliche Stellung des Genussrechtsinhabers unter Berücksichtigung des neuen BMF-Schreibens vom 11.4.2023, FR 2023, 533.
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- FinanzRundschau, 2023, v. 105, n. 24, p. 1140, doi. 10.9785/fr-2023-1052403
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- Article
5
Ökonomische Analyse der Bauausführungen auf eigenem Grund und Boden im Lichte der Art. 7 OECD-MA und Art. 13 OECD-MA.
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- FinanzRundschau, 2023, v. 105, n. 21, p. 972, doi. 10.9785/fr-2023-1052104
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- Article
6
Aktuelle BFH-Rechtsprechung zum Ertragsteuerrecht der Mitunternehmerschaften – Report 2022 – eine Auswahl und ein Vorspann.
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- FinanzRundschau, 2023, v. 105, n. 16, p. 725, doi. 10.9785/fr-2023-1051602
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- Article
7
Entlastungsberechtigung nach § 43b EStG für optierende Personenhandelsgesellschaften – europarechtlich zwingend geboten.
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- FinanzRundschau, 2023, v. 105, n. 12, p. 552, doi. 10.9785/fr-2023-1051203
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- Article
8
Tagungs- und Diskussionsbericht zum 86. Berliner Steuergespräch „Auswirkungen der Inflation auf das Steuerrecht".
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- FinanzRundschau, 2023, v. 105, n. 11, p. 494, doi. 10.9785/fr-2023-1051104
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- Publication type:
- Article
9
Beschränkte Erbschaftsteuerpflicht bei Erwerb durch Vermächtnis.
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- FinanzRundschau, 2023, v. 105, n. 7, p. 330, doi. 10.9785/fr-2023-1050709
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- Publication type:
- Article
10
Auslegung eines Gewinnabführungsvertrags.
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- FinanzRundschau, 2023, v. 105, n. 2, p. 78, doi. 10.9785/fr-2023-1050210
- Publication type:
- Article
11
Gewerbesteuerrechtliches Schachtelprivileg bei doppelt ansässigen Kapitalgesellschaften.
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- FinanzRundschau, 2022, v. 104, n. 24, p. 1144, doi. 10.9785/fr-2022-1042409
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- Article
12
Zur Vorteilhaftigkeit einer Option zur Körperschaftsteuer.
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- FinanzRundschau, 2022, v. 104, n. 16, p. 743, doi. 10.9785/fr-2022-1041603
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- Publication type:
- Article
13
Ergänzungsbilanzgewinn als selbständig anfechtbare Besteuerungsgrundlage;§6b EStG: Übertragung stiller Reserven auf einen anderen Betrieb.
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- FinanzRundschau, 2022, v. 104, n. 13, p. 598, doi. 10.9785/fr-2022-1041306
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- Publication type:
- Article
14
Die Einnahmen-Überschuss-Rechnung nach § 4 Abs. 3 EStG, Teil 2.
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- FinanzRundschau, 2021, v. 103, n. 2, p. 55, doi. 10.9785/fr-2021-1030203
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- Article
15
Steueroasen-Abwehrgesetz: Gestaltungsbedarf bei Geschäftstätigkeiten in nichtkooperativen Staaten.
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- Die Unternehmensbesteuerung (Ubg), 2023, v. 16, n. 9, p. 482, doi. 10.9785/ubg-2023-160906
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- Article
16
Pillar 2 und DBA.
- Published in:
- Die Unternehmensbesteuerung (Ubg), 2022, v. 15, n. 8, p. 393, doi. 10.9785/ubg-2022-150802
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- Publication type:
- Article
17
The Impact of European Union on the Hong Kong Profits Tax Regime.
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- International Tax Journal, 2022, v. 48, n. 6, p. 43
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- Article
18
Taxes, Leverage, and Profit Shifting in Banks.
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- Economies, 2024, v. 12, n. 10, p. 263, doi. 10.3390/economies12100263
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- Article
19
Infracţiunea de evaziune fiscală prevăzută de art. 9 alin. (1) lit. b) din Legea nr. 241/2005. Achiziţii intracomunitare de autoturisme second-hand. Determinarea regimului fiscal aplicabil operaţiunilor comerciale sub aspectul obligaţiei fiscale de plată a TVA şi a impozitului pe profit corespunzător Directivei 112/2006. Operaţiuni triunghiulare.
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- Romanian Case Law Review / Revista Română de Jurisprudenţă, 2019, n. 3, p. 276
- Publication type:
- Article
20
Bureaucratic corruption and profit tax evasion.
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- Economics of Governance, 2008, v. 9, n. 2, p. 177, doi. 10.1007/s10101-006-0020-1
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- Article
21
Taxing Dividends and Capital Gains Income Fairly.
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- Strategic Finance, 2013, v. 94, n. 8, p. 2
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- Article
22
Production efficiency and profit taxation.
- Published in:
- Social Choice & Welfare, 2019, v. 52, n. 2, p. 215, doi. 10.1007/s00355-018-1144-2
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- Publication type:
- Article
23
Optimal Corporate Taxation Under Financial Frictions.
- Published in:
- Review of Economic Studies, 2023, v. 90, n. 4, p. 1893, doi. 10.1093/restud/rdac068
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- Article
24
LA LEY 21/2014, DE 4 DE NOVIEMBRE, POR LA QUE SE MODIFICA EL TEXTO REFUNDIDO DE LA LEY DE PROPIEDAD INTELECTUAL.
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- Actualidad Jurídica (1578-956X), 2015, n. 40, p. 15
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- Publication type:
- Article
25
COMPARATIVE STUDY CONCERNING THE PROFIT TAX AND TAXATION IN THE ACTUAL INCOME SYSTEM OF INCOME FROM INDEPENDENT ACTIVITIES.
- Published in:
- Scientific Bulletin - Economic Sciences / Buletin Stiintific - Seria Ştiinţe Economice, 2022, v. 21, n. 1, p. 27
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- Publication type:
- Article
26
ASSESSMENT OF THE ECONOMIC SECURITY OF AN INDUSTRIAL ENTERPRISE IN THE PARADIGM OF THE SYSTEMIC AND SYNERGETIC APPROACH.
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- Scientific Bulletin of National Mining University, 2024, n. 6, p. 169, doi. 10.33271/nvngu/2024-6/169
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- Article
27
THE STATUTORY FORMAT OF STRUCTURED FINANCIAL STATEMENTS HAS LIMITED IMPACT ON THE PROFIT TAX DETERMINATION AND SHALL NOT BE USED AS AN ARGUMENT FOR NOT ALLOWING THE VOLUNTARY USE OF IFRS. EVIDENCE FROM SLOVAKIA.
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- Environmental & Social Management Journal / Revista de Gestão Social e Ambiental, 2024, v. 18, n. 12, p. 1, doi. 10.24857/rgsa.v18n12-127
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- Publication type:
- Article
28
What Is Relationship between Profits and Dividends in Agricultural Legal Entities?
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- Agris On-Line Papers in Economics & Informatics, 2019, v. 11, n. 1, p. 55, doi. 10.7160/aol.2019.110106
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- Publication type:
- Article
29
Regulatory Paradigm and Challenge for Blockchain Integration of Decentralized Systems: Example—Renewable Energy Grids.
- Published in:
- Sustainability (2071-1050), 2023, v. 15, n. 3, p. 2571, doi. 10.3390/su15032571
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- Publication type:
- Article
30
Law & Economics in the Italian Constitutional Jurisprudence: The Case of the Windfall Profit Tax on Energy Companies.
- Published in:
- Global Jurist, 2017, v. 17, n. 2, p. 1, doi. 10.1515/gj-2016-0016
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- Publication type:
- Article
31
Texas Supreme Court Finds Texas Franchise Tax Constitutional, Opens the Door To a Net Income Tax on Businesses.
- Published in:
- Journal of State Taxation, 2012, v. 30, n. 2, p. 55
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- Publication type:
- Article
32
Recent Cases in Support of Preferential Treatment for Domestic Dividends: Analysis of the Apple Computer and General Electric Cases.
- Published in:
- Journal of State Taxation, 2007, v. 25, n. 4, p. 15
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- Article
33
Mining tax protections targeted; Nevada lawmakers propose changes to tax measures aimed at mining.
- Published in:
- Mining Engineering, 2013, v. 65, n. 4, p. 10
- Publication type:
- Article
34
Residual profit splitting: a theory-based approach to tax multinationals.
- Published in:
- International Tax & Public Finance, 2025, v. 32, n. 3, p. 659, doi. 10.1007/s10797-024-09848-7
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- Publication type:
- Article
35
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
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- Publication type:
- Article
36
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
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- Publication type:
- Article
37
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
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- Publication type:
- Article
38
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
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- Publication type:
- Article
39
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
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- Article
40
أطار مقترح بفرض ضريبة على أرباح تداول األوراق المالية لزيادة اإليرادات الضريبية /بحث تطبيقي في الهيئة العامة للضرائب.
- Published in:
- Accounting & Financial Studies Journal, 2023, v. 18, n. 65, p. 227
- By:
- Publication type:
- Article
41
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
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- Publication type:
- Article
42
NEW TAXATION AND ACCOUNTING COORDINATES ABOUT PROFIT TAX.
- Published in:
- Annals of 'Constantin Brancusi' University of Targu-Jiu. Economy Series / Analele Universităţii 'Constantin Brâncuşi' din Târgu-Jiu Seria Economie, 2024, n. 5, p. 166
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- Publication type:
- Article
43
MAXIMIZING PROFIT AFTER TAXATION BY EFECTS OF TRANSFER PRICES IN MULTINATIONAL COMPANIES.
- Published in:
- Proceedings of the Faculty of Economics in East Sarajevo / Zbornik Radova Ekonomskog Fakulteta u Istočnom Sarajevu, 2014, n. 9, p. 85, doi. 10.7251/ZREFIS1409085L
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- Publication type:
- Article
44
ACCOUNTING AND FISCAL IMPLICATIONS RELATED TO THE TRANSITION FROM PROFIT TAX TO MICRO-ENTERPRISE INCOME TAX.
- Published in:
- Bulletin of the Transilvania University of Brasov, Series V: Economic Sciences, 2021, v. 14, n. 1, p. 95, doi. 10.31926/but.es.2021.14.63.1.9
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- Article
45
PERIODICAL LIST: Business Finance; Insurance; Investments; Securities Markets.
- Published in:
- American Economic Review, 1944, v. 34, n. 3, p. 680
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- Article
46
The Incidence of a Profits Tax.
- Published in:
- American Economic Review, 1944, v. 34, n. 3, p. 567
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- Publication type:
- Article
47
Protecting Service Partners' Pass-Through Characterization of Profits Interests Using Potential Negative Capital Account Variables.
- Published in:
- Journal of Taxation & Regulation of Financial Institutions, 2015, v. 28, n. 5, p. 35
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- Publication type:
- Article
48
The implications of air travel taxes.
- Published in:
- Journal of Airport Management, 2016, v. 10, n. 1, p. 64
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- Publication type:
- Article
49
Taxation and distribution of income in Brazil: new evidence from personal income tax data.
- Published in:
- Brazilian Journal of Political Economy / Revista de Economia Política, 2017, v. 37, n. 2, p. 267, doi. 10.1590/0101-31572017v37n02a01
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- Publication type:
- Article
50
DICKENS V. LEE (1844): A CHRISTMAS TALE OF TWO EXPERTS TESTIFYING.
- Published in:
- 2023
- By:
- Publication type:
- Book Review