Výsledky vyhledávání - "Kortebusch, Pia"

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Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment

Autor: Diller, Markus, Kortebusch, Pia, Schneider, Georg Thomas, Sureth, Caren

Politicians and tax practitioners often claim that tax uncertainty negatively affects investment. In many countries, firms can request fee-based Advance Tax Rulings (ATRs) to mitigate tax uncertainty. We analyze theoretically the circumstances under

Externí odkaz: http://epub.wu.ac.at/4514/1/SSRN%2Did2442749(1).pdf

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Akademický článek

Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment.

Autor: Diller, Markus¹ (AUTHOR), Kortebusch, Pia² (AUTHOR), Schneider, Georg³ (AUTHOR), Sureth-Sloane, Caren^2,4 (AUTHOR) caren.sureth@upb.de

Publikováno v: European Accounting Review. 2017, Vol. 26 Issue 3, p441-468. 28p. 2 Diagrams, 3 Charts, 6 Graphs.

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Boon or bane of advance tax rulings as a measure to mitigate tax uncertainty and foster investment

Autor: Diller, Markus, Kortebusch, Pia, Schneider, Georg, Sureth, Caren

Tax uncertainty often negatively affects investment. Advance tax rulings (ATRs) are commonly used as a measure to provide tax certainty. Rulings are currently controversially discussed in the context of tax planning activities of multinational firms

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od_______645::3ca3eb3dbad4d2d12ce1064da81025b4
https://www.econstor.eu/bitstream/10419/109954/1/823366405.pdf

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Zur Attraktivität von Advance Tax Rulings (ATRs) und Advance Pricing Agreements (APAs) für Investoren und Steuerbehörden : The attractiveness of Advance Tax Rulings (ATRs) and Advance Pricing Agreements (APAs) for investors and tax authorities ; Synopse zur Dissertation

Autor: Kortebusch, Pia

Steuerunsicherheit kann das Investitionsverhalten von Steuerpflichtigen negativ beeinflussen. Vor dem Hintergrund existierender Steuerunsicherheit stellen viele Steuerbehörden fiskalische Instrumente zur Verfügung, die diese Unsicherheit vor der Du

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______2932::8cbc5b89346fe9cf1566f4160145d49f

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Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? A joint taxpayers' and tax authorities' view on investment behavior

Autor: Diller, Markus, Kortebusch, Pia, Schneider, Georg, Sureth, Caren

Tax uncertainty often negatively affects investment. Advance tax rulings (ATRs) are commonly used to provide tax certainty. We analyze ATRs from the taxpayers' and tax authorities' perspectives. Investors request ATRs if the fee does not exceed a cer

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od_______645::53dae2c0c978532b4ad59d627164ee48
https://www.econstor.eu/bitstream/10419/97326/1/786810599.pdf

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Should multinational companies request an advance pricing agreement (APA) - or shouldn't they?

Autor: Kortebusch, Pia

Advance Pricing Agreements (APAs) are commonly used by multinational groups to gain certainty about their transfer prices for tax purposes. I focus on a multinational company that invests in a foreign subsidiary in a low-tax country. Applying a binom

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______1687::1ef905c66fe071d4a84339c6dfa4b4e5
https://hdl.handle.net/10419/100669

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