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This paper reviews the economic effects of the EU Savings Taxation Directive. The Directive aims at enabling taxation of foreign interest payments received by individuals in accordance with the rules of their State of residence. The data suggest that the Directive, which is based on automatic...
Persistent link: https://www.econbiz.de/10010274232
Persistent link: https://www.econbiz.de/10009639915
This paper reviews the economic effects of the EU Savings Taxation Directive. The Directive aims at enabling taxation of foreign interest payments received by individuals in accordance with the rules of their State of residence. The data suggest that the Directive, which is based on automatic...
Persistent link: https://www.econbiz.de/10003861869
The way that the Australian tax system taxes infrastructure projects means that the tax losses that are created from the early stage expenses in a project are not used by the project sponsor until some time in the future. That means that the net present value of those losses is less than the...
Persistent link: https://www.econbiz.de/10013140124
This paper assesses the extent to which the disaggregated book-tax differences (BTDs) detailed in the tax footnote are associated with earnings persistence and growth, and the extent to which these associations matter to investors. Using hand-collected data from the schedule of deferred tax...
Persistent link: https://www.econbiz.de/10013115645
The effect of self-default on the valuation of liabilities and derivatives (DVA) has been widely discussed but the effect on assets has not received similar attention. Any asset whose value depends on the status, or existence, of the firm will have a DVA. We extend Burgard&Kjaer (2011) to...
Persistent link: https://www.econbiz.de/10013064689
This paper reviews the economic effects of the EU Savings Taxation Directive. The Directive aims at enabling taxation of foreign interest payments received by individuals in accordance with the rules of their State of residence. The data suggest that the Directive, which is based on automatic...
Persistent link: https://www.econbiz.de/10013158088
Studies of restricted securities private placements have explained the difference between the price of stock sold to private investors and the issuer's contemporaneous stock price in the market with factors such as the information asymmetry between issuer management and buyers, the possible...
Persistent link: https://www.econbiz.de/10013159433
Goods and Service Tax (GST) was a much awaited move in the domain of indirect taxes in India. With the introduction of GST the cascading effect of indirect taxes is neutralized and this causes a shift in the tax planning process of various businesses.The aim of this research is to discuss the...
Persistent link: https://www.econbiz.de/10012951459
That the FMVS's lack of compulsion assumption is synonymous with the Hypothetical Seller's ability and willingness to expose his non-marketable asset, to the Hypothetical Marketplace, for ample and sufficient time, is generally acknowledged. What is not acknowledged, however, is (i.) he, being...
Persistent link: https://www.econbiz.de/10012902138