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Small businesses, share buybacks, tax auditing and the use of valuation methods
Martins, António - In: Journal of Applied Accounting Research 14 (2013) 1, pp. 74-85
lack of tax neutrality between dividends and capital gains in Portugal can induce tax motivated transactions in small firms …
Persistent link: https://www.econbiz.de/10014837825
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Thin capitalization and its practical application in Portugal: a note
Martins, António - In: International Journal of Law and Management 54 (2012) 4, pp. 274-283
Purpose – The purpose of this paper is the analysis of an anti‐abuse clause inserted in the Portuguese corporate income tax code (CITC) to deal with some forms of tax avoidance, and the degree of complexity that its practical application can induce for tax payers and tax authorities. The...
Persistent link: https://www.econbiz.de/10014781667
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Tax avoidance, anti-abuse clauses and arbitration courts: a note on capital gains’ exemption
Martins, António - In: International Journal of Law and Management 59 (2017) 6, pp. 804-825
Purpose In Portugal, between 1989 and 2010, capital gains from corporate shares were exempted, while gains from other …
Persistent link: https://www.econbiz.de/10014781944
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A network perspective of the port wine sector
Brito, Carlos - In: International Journal of Wine Marketing 18 (2006) 2, pp. 124-138
Purpose – The paper aims to develop an understanding of the port wine sector from a relational, holistic, and dynamic perspective. Design/methodology/approach – The research adopted a qualitative methodological approach. Primary data were collected through semi‐structured interviews. The...
Persistent link: https://www.econbiz.de/10014815391
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Accounting information and its impact in transfer pricing tax compliance: a Portuguese view
Martins, António F. - In: EuroMed Journal of Business 12 (2017) 2, pp. 207-220
accounting and tax issues identified and discussed in the paper the topic is relevant outside Portugal, given the widespread …
Persistent link: https://www.econbiz.de/10014729934
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Unrealistic optimism: what it is and how to deal with it
Coelho, Marta - In: Management Research: Journal of the Iberoamerican … 10 (2012) 3, pp. 226-238
variables of the mortgage and corporate credit markets in Portugal and Spain. Findings – The authors point to evidence and argue … Portugal and Spain. Practical implications – Because ignoring such biases may simply lead borrowers and financial institutions … paper shows the link between irrational behaviour and mortgage and corporate credit markets in Portugal and Spain and …
Persistent link: https://www.econbiz.de/10014949969
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Organisational agility and the knowledge infrastructure
Becker, Franklin - In: Journal of Corporate Real Estate 3 (2001) 1, pp. 28-37
Flexibility has become a matter of survival for many organisations as we embark on the twenty‐first century. In the real estate field, flexibility has historically meant some combination of different forms of procuring, planning, constructing and financing space. This paper argues that such...
Persistent link: https://www.econbiz.de/10014851713
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What’s working? Briefing and evaluating workplace performance improvement
Bradley, Stephen J. - In: Journal of Corporate Real Estate 4 (2002) 2, pp. 150-159
Organisations cannot effectively implement advanced workplace strategies and investment projects without clearly communicated vision, prioritised objectives and appropriate performance metrics. With any business strategy and investment project, the objectives and metrics selected will combine...
Persistent link: https://www.econbiz.de/10014851746
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Positioned for success: Designing the optimal corporate real estate organisation Part 1
Valenziano, Stephen F.; Kious, Lynn G. - In: Journal of Corporate Real Estate 7 (2005) 2, pp. 129-144
should be viewed as a deep operational innovation that results in far more than an incremental performance improvement. Much …
Persistent link: https://www.econbiz.de/10014851833
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Towards a framework for ethical innovation in children’s social care
Hampson, Martha; Goldsmith, Carlie; Lefevre, Michelle - In: Journal of Children's Services 16 (2021) 3, pp. 198-213
Purpose Substantial government investment has accelerated innovation activity in children’s social care in England over … the past decade. Ethical concerns emerge when innovation seems to be propelled by a drive for efficiency and over … considering how best to address this gap. Design/methodology/approach This paper draws on a review of innovation in children …
Persistent link: https://www.econbiz.de/10014852933