The impact of corporate tax avoidance on analyst coverage and forecasts | SpringerLinkThis content was uploaded by our users and we assume good faith they have the permission to share this book. If you own the copyright to this book and it is wrongfully on our website, we offer a simple DMCA procedure to remove your content from our site. Start by pressing the button below! Karayan Charles W. Swenson Joseph W. This book is printed on acid-free paper.
Most Important MCQs on Income Tax & Corporate Tax Planning - UGC Net Commerce
Strategic Corporate Tax Planning
He holds a joint appointment at the California Institute of Technology Caltech. If you do not receive an email within 10 minutes, your email address may not be registered, and you may need to create a new Wiley Online Library account. If the address matches an existing account you will receive an email with instructions to retrieve your username. Skip to Main Content. Karayan Charles W. First published: 2 January
of companies, it is often called a corporate tax, corporate income tax, or profit tax. Individual .. Source: http:///sm_dtl_finalnew_flowkit-numecagroup.com Aggarwal, K., Direct Tax Planning and Management, Atlantic Publications.
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Corporate tax planning. It's benefits and methods of corporate tax planning.
Review of Quantitative Finance and Accounting. Corporate tax avoidance is likely to be associated with a high level of earnings management and with high financial opacity in the time-series. On this basis, we hypothesize that analyst coverage is negatively associated with corporate tax avoidance. Our results confirm this conjecture, and are robust to using a firm-fixed-effects model and a quasi-natural experiment to control for potential endogeneity. Additional analysis shows that analyst coverage is negatively related to tax risk, but there is no evidence that the informativeness of, or errors in, analyst forecasts are associated with tax avoidance.
The international tax initiatives against harmful tax planning, such as the BEPS project, and in its wake the EU anti-tax avoidance directives, have certainly contributed to this development, but it is also owing to domestic tax authorities becoming increasingly inclined to commence criminal tax proceedings in regular tax audits. Last but not least, the idea of tax planning as harmful caught full public attention through LuxLeaks and Panama Papers. As a result, multinationals must increasingly consider the reputational implications of their tax structures. This chapter initially describes the general principles of corporate taxation and corporate tax planning in Germany see Section II. The next section outlines some of the most important tax-planning developments in the German domestic market, such as the repatriation of German-sourced profits and the taxation of corporations holding German real estate see Section III. The chapter concludes with an outlook on what will likely be forthcoming hot topics.
Partnership act. Excise and Customs. Perquisites of TAX Planning. TDS should be deposited in government treasury. Employer should furnish to the employee a certificate regarding TDS i. Form