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Az eva tapasztalatai vállalkozói interjúk alapján
Semjén, András; Tóth, István János; Fazekas, Mihály - 2008
By introducing simplified enterprise tax or eva in 2003, the government had a double aim: it wanted to relieve administrative and tax burdens on micro and small enterprises, while at the same time it wanted to improve their tax compliance, thus increasing tax revenues received from such...
Persistent link: https://www.econbiz.de/10010494370
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Economic Effects of Taxing Closed Corporations under a Dual Income Tax
Lindhe, Tobias; Södersten, Jan; Öberg, Ann - 2001
Under the Nordic dual income tax system, the taxpayer's total tax bill depends not only on his total income but also on the division of that income between capital income and labor income. This has created new room for tax avoidance, especially for active owners of (closed) corporations. For...
Persistent link: https://www.econbiz.de/10010321734
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International debt shifting: Do multinationals shift internal or external debt?
Møen, Jarle; Schindler, Dirk; Schjelderup, Guttorm; … - 2011
Multinational companies can exploit the tax advantage of debt more aggressively than national companies by shifting debt from affiliates in low tax countries to affiliates in high tax countries. Previous papers have either omitted internal debt or external debt from the analysis. We are the...
Persistent link: https://www.econbiz.de/10010277407
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Tax enforcement and compliance: Theory and empirics
Clifford, Sarah - 2018
Persistent link: https://www.econbiz.de/10012503191
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A Comparison of Corporate Governance and Tax Avoidance of UK and Japanese Firms
Salhi, Bassem; Al Jabr, Jabr; Jarboui, Anis - In: Comparative Economic Research. Central and Eastern Europe 23 (2020) 3, pp. 111-132
The present study was designed to determine the relationship between corporate governance and tax avoidance in an international setting. Financial and governance data sourced from the Datastream database for a sample of Japanese and UK firms between 2012 and 2017 are used. First, we examine the...
Persistent link: https://www.econbiz.de/10013204643
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Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?
Evers, Maria Theresia; Meier, Ina; Spengel, Christoph - 2014
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have recently become the subject of intense public debate. As a response, several international initiatives and parties have called for more transparency in financial reporting,...
Persistent link: https://www.econbiz.de/10010332878
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Country-by-country reporting: Tension between transparency and tax planning
Evers, Maria Theresia; Meier, Ina; Spengel, Christoph - 2017
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and parties have called for more transparency in financial...
Persistent link: https://www.econbiz.de/10011595645
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Reconciling the European registered capital regime with a modern corporate reorganization law: Experience from the Czech insolvency law reform
Richter, Tomáš - 2009
-liquidation insolvency proceedings, usually referred to as reorganization. Using the ECJ case law on the Directive, I conclude that although … capital do not present an insurmountable hurdle to the adoption of rational corporate insolvency law. As a side note, I also …
Persistent link: https://www.econbiz.de/10010322155
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Special Purpose Vehicles and Insolvency Reforms in the Philippines
Pasadilla, Gloria O. - 2005
have to operate under a given insolvency regime after they acquire the bad assets, existing bankruptcy procedures have an …This paper focuses on the legal environment, particularly the insolvency system, that would influence the success of … proposed legal bankruptcy reforms that would affect the effectiveness of SPVs. …
Persistent link: https://www.econbiz.de/10011429793
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Two New Measures of Bankruptcy Efficiency
Brogi, Ricardo; Santella, Paolo - 2004
This study is aimed at developing new empirical models for evaluating the efficiency of bankruptcy legislations. The … of the lack of creditors' powers in bankruptcy. In the second part, we develop a new rating method for bankruptcy … introduce a new approach for empirically estimating the efficiency of bankruptcy legislation based on the cost of banking credit …
Persistent link: https://www.econbiz.de/10011689917