The Three Hurdles Of Tax Planning PDF Download
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Author | : Anna Feller |
Publisher | : |
Total Pages | : 46 |
Release | : 2015 |
Genre | : |
ISBN | : |
Download The Three Hurdles of Tax Planning Book in PDF, ePub and Kindle
The question of why some companies pay fewer taxes than others is a widely investigated topic of interest. One of the well-known explanations is a phenomenon called tax avoidance. We develop a grounded theory model of influences on corporate tax planning through a series of 19 in-depth German tax expert interviews. Our research identifies three independent hurdles in the tax planning process, which can help to explain different levels of tax expense across companies. Those three hurdles sequentially address which tax planning methods are available (defined by business characteristics), desirable (given via aims of tax planning), and implementable (determined by tax manager power). A large part of previous research has estimated the influence of firm characteristics, which we incorporate in the broader term business characteristics, on tax expense, while the other influences that we identify have largely been left “out of the equation”. In the light of the current public debates on tax avoidance, we reveal two important findings: First, we find that companies vary widely in the aggressiveness of their aims of tax planning, which contrasts sharply with the picture often drawn by undifferentiated media reports. Second, tax managers can assume very different levels of power in their organization. The implementation of desirable tax planning methods varies depending on this level of tax manager power. In conclusion, our three-hurdle grounded theory provides generalizable insights into important influences on corporate tax planning which help to explain the observed variation in tax expenses across firms.
Author | : Michael A. Livingston |
Publisher | : |
Total Pages | : 800 |
Release | : 2010 |
Genre | : Income tax |
ISBN | : |
Download Taxation Book in PDF, ePub and Kindle
This publication differs from most existing tax casebooks the following ways: The book includes complete chapters on business, international, and estate and gift taxation, three areas of substantial importance that are historically left out of the basic tax course. The book places a strong emphasis on planning and policy, not as an adjunct to the more common legal materials, but as part of an integrated pedagogic approach. Each case or group of cases is followed by three different sets of problems--Using the Sources, Law and Planning, and Politics and Policy--which are designed to develop the student's law, planning, and policy analysis skills on a systematic basis. Excerpts from leading law review articles are included in each chapter so that students can understand for themselves the basic issues in tax policy and legislation. The book emphasizes current concerns in tax law and policy, issues and problems that are likely to confront the next generation of tax practitioners and policy-makers. Thus, substantial space is devoted to the new breed of tax shelters; the tax treatment of gay and unmarried couples; and the relationship of taxes to health, retirement, and environmental policy, without sacrificing the "classic" cases that are the backbone of any tax book. The text consists of twelve chapters, each containing all of the types of problems described above and concluding with an in-depth, take-home problem that may be used either as the basis for in-class discussion or as a graded written assignment. The book is accompanied by a comprehensive Teacher's Manual (available only to professors) that contains detailed answers for every question posed in the text, together with suggestions for discussion and debate topics.
Author | : Denis A. Kleinfeld |
Publisher | : Practising Law Inst |
Total Pages | : 1735 |
Release | : 2000 |
Genre | : Law |
ISBN | : 9780872241282 |
Download Langer on Practical International Tax Planning: Focus on tax planning Book in PDF, ePub and Kindle
Examining more than 50 tax-advantaged territories around the world, PLI's Langer on Practical International Tax Planning gives you the current knowledge and savvy advice you need to help clients capitalize on ripe tax havens and financial centers.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 92 |
Release | : 2011-08-03 |
Genre | : |
ISBN | : 9264119221 |
Download Corporate Loss Utilisation through Aggressive Tax Planning Book in PDF, ePub and Kindle
After describing the size of corporate tax losses and the policy issues related to their tax treatment, this report identifies three key risk areas in relation to use of losses for tax purposes: corporate reorganisations, financial instruments and non-arm’s length transfer pricing.
Author | : Dr. R. K. Jain |
Publisher | : SBPD Publications |
Total Pages | : 56 |
Release | : 2021-06-30 |
Genre | : Business & Economics |
ISBN | : |
Download Practical Problems in Corporate Tax Planning by Dr. R. K. Jain (SBPD Publications) Book in PDF, ePub and Kindle
An excellent book for commerce students appearing in competitive, professional and other examinations. 2. Tax Liabilities of Companies, 3. Tax on Distributed Profits, 4. Tax Planning for New Business, 5. Tax Planning and Financial Management Decision, 6. Tax Planning and Specific Management Decision, 7. Special Tax Provision, 8. Tax Planning in Business Restructuring
Author | : Howard M. Zaritsky |
Publisher | : Warren Gorham & Lamont |
Total Pages | : 2166 |
Release | : 1997 |
Genre | : Estate planning |
ISBN | : |
Download Tax Planning for Family Wealth Transfers Book in PDF, ePub and Kindle
Author | : Myron S. Scholes |
Publisher | : |
Total Pages | : 528 |
Release | : 2015-01-03 |
Genre | : |
ISBN | : 9781292065571 |
Download Taxes and Business Strategy Book in PDF, ePub and Kindle
For MBA students and graduates embarking on careers in investment banking, corporate finance, strategy consulting, money management, or venture capital Through integration with traditional MBA topics, Taxes and Business Strategy, Fifth Edition provides a framework for understanding how taxes affect decision-making, asset prices, equilibrium returns, and the financial and operational structure of firms. Teaching and Learning Experience This program presents a better teaching and learning experience-for you and your students: *Use a text from an active author team: All 5 authors actively teach the tax and business strategy course and provide students with relevant examples from both classroom and real-world consulting experience. *Teach students the practical uses for business strategy: Students learn important concepts that can be applied to their own lives. *Reinforce learning by using in-depth analysis: Analysis and explanatory material help students understand, think about, and retain information.
Author | : Joan Youngman |
Publisher | : |
Total Pages | : 260 |
Release | : 2016 |
Genre | : Local finance |
ISBN | : 9781558443426 |
Download A Good Tax Book in PDF, ePub and Kindle
In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.
Author | : Zolman Cavitch |
Publisher | : |
Total Pages | : |
Release | : 1985 |
Genre | : Bonds |
ISBN | : |
Download Tax Planning for Corporations and Shareholders Book in PDF, ePub and Kindle
Author | : Antonio De Vito |
Publisher | : Springer Nature |
Total Pages | : 185 |
Release | : |
Genre | : |
ISBN | : 3031517652 |
Download Tax Avoidance Research Book in PDF, ePub and Kindle