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Shahnazarian, Hovick - In: Finnish Economic Papers 22 (2009) 1, pp. 21-30

Nordic corporations to a large extent both pay corporate tax and abstain from utilizing their depreciation allowances to the maximum extent possible. In this paper, we attempt to explain the empirical observation that most firms fails to maximize their tax usage. The model employed takes into...

Persistent link: https://www.econbiz.de/10004980131

Controversies in Tax Law : A Matter of Perspective

Infanti, Anthony C. - 2015

This volume presents a new approach to today's tax controversies, reflecting that debates about taxation often turn on the differing worldviews of the debate participants. For instance, a central tension in the academic tax literature — which is filtering into everyday discussions of tax law...

Persistent link: https://www.econbiz.de/10013026122

Public Pressure and Corporate Tax Behavior

Dyreng, Scott - 2015

We use a shock to the public scrutiny of firm subsidiary locations to investigate whether that scrutiny leads to changes in firms' disclosure and corporate tax avoidance behavior. ActionAid International, a non-profit activist group, levied public pressure on noncompliant U.K. firms in the FTSE...

Persistent link: https://www.econbiz.de/10013033064

Public Pressure and Corporate Tax Behavior

Dyreng, Scott - 2016

We use a shock to the public scrutiny of firm subsidiary locations to investigate whether that scrutiny leads to changes in firms' disclosure and corporate tax avoidance behavior. ActionAid International, a nonprofit activist group, levied public pressure on noncompliant U.K. firms in the FTSE...

Persistent link: https://www.econbiz.de/10012988372

Financing SMEs for sustainability : Drivers, Constraints and Policies

OECD - 2022

Addressing the climate crisis requires the net zero transition of millions of SMEs globally. SMEs have a significant aggregate environmental footprint and need to adopt cleaner business models. As eco-entrepreneurs and eco-innovators, they also have a key role to play in devising innovative...

Persistent link: https://www.econbiz.de/10013523688

Transfer Pricing in Cost Contribution Arrangements

Brabenec, Tomas - 2012

Cost contribution arrangements (CCAs) and Cost sharing agreements (CCAs) belong to the tools of modern finance management. Costs spend by associated enterprises on developing producing or obtaining assets, services or rights (in general - benefits) are used for tax optimizing too. The main...

Persistent link: https://www.econbiz.de/10013115754

Transfer Pricing of Intangible Assets and R&D Services with Respect to a Service Level Agreement

Brabenec, Tomas - 2011

Service level agreements (SLA) concerning services in research and development and other intangible assets in particular must be treated from the tax perspective within a multinational group of related enterprises with the setting of transfer pricing. However, this generates many problems which...

Persistent link: https://www.econbiz.de/10013117371

Why Do Loss Firms Pay Taxes?

Edwards, Alexander; Kubata, Adrian; Shevlin, Terry J. - 2022

loss firms). The amount of taxes paid by these loss firms is substantial and increasing over time. This study seeks to … understand this prevalence of taxpaying loss firms. We investigate the determinants of why loss firms pay taxes. We find that …’ tax loss carry back potential and firm size are important determinants of why loss firms are paying taxes. These variables …

Persistent link: https://www.econbiz.de/10014239667

Estimating Corporate Tax Avoidance with Accounting Data

Brock, Noel - 2020

Persistent link: https://www.econbiz.de/10012849991

Media Coverage of Corporate Taxes

Chen, Shannon - 2018

Managers express growing concern over media coverage of corporate taxes, yet no large-sample empirical study examines …

Persistent link: https://www.econbiz.de/10012936795