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Unternehmensbewertung nach HFA 2/1983: Ausländische Einkünfte, steuerliches Anrechnungsverfahren, Ausschüttungspolitik
Popp, Matthias - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2011
Bei einer Unternehmensbewertung nach IDW müssen grundsätzlich persönliche Einkommensteuern berücksichtigt werden. Nach … dem früheren Anrechnungsverfahren (bis 2000) führten ausländische Einkünfte auf Ebene der Kapitalgesellschaft häufig zu … value. Until 2000 Germany had a Corporation Tax Imputation System. Foreign income often was tax-exempt on a corporate level …
Persistent link: https://www.econbiz.de/10009228787
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The Shaky Case for a Business Cash-Flow Tax Over a Business Income Tax
Batchelder, Lily L. - 2021
Traditional economic theory holds that a business cash-flow tax is superior to a business income tax because it is more efficient and progressive. But much of the literature espousing this view does not explicitly specify the full range of assumptions underlying these claims, let alone explore...
Persistent link: https://www.econbiz.de/10013251767
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Securities Litigation and Corporate Tax Avoidance
Arena, Matteo P. - 2019
We examine whether litigation risk is systematically related to corporate tax avoidance. We find that the exogenous reduction in the threat of securities class action litigation due to the 1999 ruling of the Ninth Circuit Court of Appeals effectively increases corporate tax avoidance, which is...
Persistent link: https://www.econbiz.de/10012859555
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The Effect of Shareholder Scrutiny on Corporate Tax Behavior : Evidence from Shareholder Tax Litigation
Donelson, Dain C.; Glenn, Jennifer L.; McGuire, Sean T.; … - 2021
This study examines the effect of shareholder scrutiny of tax issues on corporate tax behavior. Specifically, we examine the factors associated with receiving shareholder tax litigation and the effect of such litigation on the future tax behavior of both the sued firm and its peers. We find...
Persistent link: https://www.econbiz.de/10013215445
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The Effect of State Antitakeover Laws on Corporate Tax Avoidance
Gao, Xinghua - 2020
We examine the implications of enhanced managerial control afforded by state anti-takeover laws for tax avoidance and find the strength of anti-takeover statutes in a state is negatively related to tax avoidance of firms incorporated in that state. In testing underlying mechanisms, we find that...
Persistent link: https://www.econbiz.de/10012834012
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Corporate Tax Cuts, Merger Activity, and Shareholder Wealth
Blouin, Jennifer - 2020
We study the impact of the Domestic Production Activities Deduction (DPAD) on mergers and acquisitions. DPAD reduces corporate tax rates on income from work or goods made in the US. Results indicate that the quantity and quality of acquisition bids by DPAD-advantaged firms conform to the...
Persistent link: https://www.econbiz.de/10012854533
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Die Erfassung verdeckter Gewinnausschüttungen nach der so genannten Teilbetragsrechnung : Anmerkungen zu dem BMF-Schreiben vom 28.5.2002 - IV A 2-S 2742 - 32/02, BStBI. I S. 603
Richter, Jörg - In: Mittelstandsforschung : Beiträge zu Strategien, …, (pp. 209-218). 2004
Persistent link: https://www.econbiz.de/10002008066
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Verdeckte Gewinnausschüttung im Körperschaft- und Einkommensteuerrecht : Systematik, Ratio Legis and Verknüpfung der Besteuerungsebenen
Kohlhepp, Ralf - 2007
und Gang der Darstellung -- Die vGA im System der Besteuerung -- Der Meinungsstand -- Verdeckte Gewinnausschüttung der Körperschaft (§ 8 Abs. 3 KStG) -- Verdeckte Gewinnausschüttung an den Begünstigten(§ 20 Abs. 1 EStG) -- Ergebnisse der Arbeit
Persistent link: https://www.econbiz.de/10014014343
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Verdeckte Gewinnausschüttung im Körperschaft- und Einkommensteuerrecht : Systematik, Ratio Legis und Verknüpfung der Besteuerungsebenen
Kohlhepp, Ralf - 2006 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003372003
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Director and Officer Liability and Corporate Tax Avoidance
Khan, Sarfraz; Park, Sung-Jin; Veliotis, Stan; Wald, John K. - 2022
We use the unique nature of the director and officer liability protection law applicable to Nevada-incorporated firms to study how liability protection is related to corporate tax avoidance. We find that firms incorporated in Nevada avoid 32 percent more federal corporate tax as a fraction of...
Persistent link: https://www.econbiz.de/10014239292