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Trends in company/shareholder taxation: single or double taxation : subject I ; [57th congress of the International Fiscal Association, Sidney 2003]
Vann, Richard J. (contributor) - 2003 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10002352620
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Imposto de renda pessoa jurídica
Brasilien / Coordenação do Sistema de Informações … - Brasília, DF - Nachgewiesen 2.1974 -
Persistent link: https://www.econbiz.de/10000438707
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Allowances for corporate equity in practice
Klemm, Alexander - 2006
Persistent link: https://www.econbiz.de/10003407691
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Allowances for corporate equity in practice
Klemm, Alexander - In: CESifo economic studies : CESifo, a joint initiative of … 53 (2007) 2, pp. 229-262
the recent past, ACE systems existed in Austria, Croatia and Italy. Brazil still applies a variant of such a system and …
Persistent link: https://www.econbiz.de/10003505512
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A Destination-Based Allowance for Corporate Equity
Hebous, Shafik - 2018
Following renewed academic and policy interest in the destination-based principle for taxing profits-particularly through a destination-based cash flow tax (DBCFT)-this paper studies other forms of efficient destination-based taxes. Specifically, it analyzes the Destination-Based Allowance for...
Persistent link: https://www.econbiz.de/10012906879
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A Destination-Based Allowance for Corporate Equity
Hebous, Shafik - 2019
Following renewed academic and policy interest in the destination-based principle for taxing profits—particularly through a destination-based cash flow tax (DBCFT)—this paper studies other forms of efficient destination-based taxes. Specifically, it analyzes the Destination-Based Allowance...
Persistent link: https://www.econbiz.de/10012892223
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The effect of tax regulation on firm value : the Turkish case of Allowance for Corporate Equity (ACE) regulation
Ozdamar, Melisa; Tanyeri, Basak; Akdeniz, Levent - In: Applied economics letters 28 (2021) 4, pp. 264-268
Persistent link: https://www.econbiz.de/10012484959
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The influence of interest on net equity and interest rates on tax neutrality : a case study of the Brazilian corporate taxation
Almeida, Aloísio Flavio Ferreira de; Paes, Nelson Leitão - In: Economia : revista da ANPEC 14 (2013) 3/4, pp. 185-198
In this paper we visit the capital income taxation in Brazil to know whether and to what extent interest on net equity … Development Bank in Brazil. Based on King and Fullerton methodology for computation of effective tax rates, this paper derives the … pre-tax and post-tax rates of return on investment, the tax wedges and the correspondent effective tax rates in Brazil …
Persistent link: https://www.econbiz.de/10011864958
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A destination-based allowance for corporate equity
Hebous, Shafik; Klemm, Alexander - 2018
Following renewed academic and policy interest in the destination-based principle for taxing profits-particularly through a destination-based cash flow tax (DBCFT)-this paper studies other forms of efficient destination-based taxes. Specifically, it analyzes the Destination-Based Allowance for...
Persistent link: https://www.econbiz.de/10011932507