Strategic reactions in corporate tax planning
WebTax-planning strategies that assume transactions affecting the timing of deductions and taxable income must be reflected consistently across all entities (e.g., parent entity and … Web12 Nov 2024 · 3. Prepare for the global minimum tax of 15%. The BEPS initiative consists of two pillars: Pillar 1 covers where large companies pay taxes, and Pillar 2 introduces a global minimum tax of 15%. Pillar 2 …
Strategic reactions in corporate tax planning
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WebStrategic reactions in corporate tax planning. Christopher S. Armstrong, Stephen Glaeser and John D. Kepler. Journal of Accounting and Economics, 2024, vol. 68, issue 1. … WebTax-planning strategies (1) may provide assurance of realization in a situation in which a valuation allowance otherwise might be necessary, and (2) may reduce the complexity of applying ASC 740 whether or not the tax-planning strategy is used or needed to avoid a valuation allowance.
WebDownloadable (with restrictions)! While import taxes are easier to levy, there is increasingly more evidence that importers engage in trade tax evasion. The literature uses, trade gap, the difference between reports from the two ends of a trade link, as a proxy for illegal imports. Many papers have found a robust positive correlation between import tax rates and the … WebWe find that firms’ tax planning exhibits strategic reactions: firms respond to changes in their industry-competitors’ tax planning by changing their own tax planning in the same …
Web"Strategic reactions in corporate tax planning," Journal of Accounting and Economics, Elsevier, vol. 68(1). Allison Koester & Terry Shevlin & Daniel Wangerin, 2024. "The Role of Managerial Ability in Corporate Tax Avoidance," Management Science, INFORMS, vol. 63(10), pages 3285-3310, October. Web17 Aug 2024 · Strategic tax planning involves looking forward one, five, 10, or 20 years rather than looking back at the past year (which is tax preparation in a nutshell). When you …
Web31 May 2024 · The results show that CEO power increases the likelihood of tax aggressiveness while the link between the large controlling shareholders and tax-avoidance activities is not statistically...
Web1 Jan 2016 · We find that firms’ tax planning exhibits strategic reactions: firms respond to changes in their industry-competitors’ tax planning by changing their own tax planning in … coronado national forest trail mapWebStrategic Business Tax Planning, Second Edition is the definitive handbook on business tax planning, skipping the unnecessary and minute taxation details and focusing instead on the big picture in taxes. Organized around business processes, this reader-friendly guide shows you how to optimally put tax management principles to work in your business. coronado marriott weddingscoronado island dept of tourismWebTax planning is an effective tool to reduce the tax burden of organizations in the Russian Federation. However, today it is not a recognized method of reducing the costs of an … fantech venom wgc1 macroWebThe goals may encompass financing public projects, redistributing wealth, or encouraging and discouraging certain investment activities deemed to be in or contrary to the public … coronado island loews resortWeb13 Nov 2024 · Regular monitoring of tax-related risks should help ensure that the board remains comfortable with the outcomes of the company’s ever-evolving tax-planning initiatives. 3. Foster an appropriate ... fantech venom wgc2Web26 Sep 2024 · In a study of 2,573 publicly listed U.S. firms between 1993 and 2014, we show that the implications of CEO stock option incentives are contingent on whether the firm’s effective tax rate is... fantech venom wgc1 charging hours