The Journal of Corporate Taxation
| Author | : |
| Publisher | : |
| Total Pages | : 440 |
| Release | : 1989 |
| Genre | : Corporation |
| ISBN | : |
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The Journal Of Corporate Taxation PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download The Journal Of Corporate Taxation PDF full book. Access full book title The Journal Of Corporate Taxation.
Corporate Income Taxes under Pressure
| Author | : Ruud A. de Mooij |
| Publisher | : International Monetary Fund |
| Total Pages | : 388 |
| Release | : 2021-02-26 |
| Genre | : Business & Economics |
| ISBN | : 1513511777 |
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The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Research Handbook on Corporate Taxation
| Author | : Reuven S. Avi-Yonah |
| Publisher | : Edward Elgar Publishing |
| Total Pages | : 475 |
| Release | : 2023-08-14 |
| Genre | : Law |
| ISBN | : 1803923113 |
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Encapsulating the multitude of challenges faced by the international corporate tax regime, this timely Research Handbook provides an in-depth comparative legal analysis of corporate income tax as it is practiced across the world. With a variety of paths to reform proposed throughout, it will prove an invigorating read for tax scholars working on taxation and tax law as well as for tax practitioners and those in fiscal policy seeking ways to improve, or navigate, the current state of affairs in international corporate tax law.
Journal of Corporate Taxation, 1974-1997
| Author | : |
| Publisher | : Fred B. Rothman |
| Total Pages | : |
| Release | : 1974-01-01 |
| Genre | : |
| ISBN | : 9780837790862 |
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Corporate Taxation in a Dynamic World
| Author | : Paolo M. Panteghini |
| Publisher | : Springer Science & Business Media |
| Total Pages | : 235 |
| Release | : 2007-05-10 |
| Genre | : Business & Economics |
| ISBN | : 3540714065 |
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This book analyzes the economic principles of modern corporate taxation. It is novel in two respects. First of all, it analyzes not only the effects of taxation on firms' marginal choices, but also focuses on the impact of taxation on discrete choices, such as plant location, R and D investment, and new marketing programs. The second novelty is represented by the application of option pricing techniques to corporate taxation.
Fundamentals of Corporate Taxation
| Author | : |
| Publisher | : |
| Total Pages | : 826 |
| Release | : 2005 |
| Genre | : Corporations |
| ISBN | : |
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Clear, concise, and engaging, Fundamentals of Corporate Taxation teaches the fundamentals of a highly complex subject with skillfully drafted problems, explanatory text, and a selective mix of original source materials. The coursebook incorporates all relevant changes from recent acts, including the American Jobs Creation Act of 2004 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. Important new highlights include discussions on the impact of reduced tax rates on qualified dividends, new rules limiting the transfer or importation of built-in-losses, and the response by courts and the Internal Revenue Service to corporate tax shelters. The sixth edition also contains new material on corporate reorganizations and S corporations, rulings on Section 351 control requirements and corporate divisions, and more permissive eligibility requirements and other new statutory rules.
Taxing Corporate Income in the 21st Century
| Author | : Alan J. Auerbach |
| Publisher | : Cambridge University Press |
| Total Pages | : 401 |
| Release | : 2007-04-16 |
| Genre | : Business & Economics |
| ISBN | : 1139464515 |
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This book was first published in 2007. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or buy the products of, corporations? Can a country with high corporate taxes remain competitive in the global economy? This book features research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion. The studies promise to inform both future tax policy and regulatory policy, especially in light of the Sarbanes-Oxley Act and other actions by the Securities and Exchange Commission that are having profound effects on the market for tax planning and auditing in the wake of the well-publicized accounting scandals in Enron and WorldCom.
Tax and Corporate Governance
| Author | : Wolfgang Schön |
| Publisher | : Springer Science & Business Media |
| Total Pages | : 423 |
| Release | : 2008-03-12 |
| Genre | : Business & Economics |
| ISBN | : 3540772766 |
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Academic research shows that well-known principal-agent and capital market problems are strongly influenced by tax considerations. Against this background, this volume is the first to present a fully-fledged overview of the interdependence of tax and corporate governance. Not only the basic political, legal and economic questions but also major topics like income measurement, shareholding structures, corporate social responsibility and tax shelter disclosure are covered.
Corporate Taxation
| Author | : Cheryl D. Block |
| Publisher | : Aspen Publishers |
| Total Pages | : 540 |
| Release | : 2001 |
| Genre | : Business & Economics |
| ISBN | : |
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This clearly written guide helps students understand both the rules And The policy of corporate taxation. By addressing the full array of topics without overwhelming the student. Block creates a study text that professors can recommend with confidence. With a proven approach that has made the Examples and Explanations Series so successful with students, CORPORATE TAXATION: Examples and Explanations offers thorough, clear, lucid text that explores and explains the concepts under consideration. Special Features: this book reflects the latest developments in the field - incorporating the most recent tax changes, including the Taxpayer Relief Act of 1997, As well as the earlier 'check-the-box' regulations regarding classification of business entities for tax purposes. an accessible summary begins each chapter, previewing what is ahead. examples, starting with the basics and gradually building in complexity, explore concepts and challenge students to apply them to hypothetical situations based on actual cases. explanations follow each example and allow students to test their understanding while providing additional insight. plenty of charts, figures, and other graphics provide helpful visual representations of abstract legal standards and concepts.
Federal Income Taxation of Corporations and Shareholders
| Author | : Boris I. Bittker |
| Publisher | : |
| Total Pages | : |
| Release | : 2018 |
| Genre | : Corporations |
| ISBN | : 9781508301509 |
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