Zobrazeno 1 - 10
of 59
pro vyhledávání: '"Thin capitalisation"'
Autor:
Osamor, Ifeoma Patricia
Publikováno v:
Acta Universitatis Danubius. Œconomica / Annals of Danubius University. Economics. 18(4):196-209
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1063894
Autor:
Nevia Čičin-Šain
Publikováno v:
Croatian Yearbook of European Law and Policy, Vol 12, Pp 146-170 (2016)
Thin-capitalisation rules are rules applied by a number of countries in order to protect their national tax base from erosion by companies that have a relatively high level of debt compared to equity. Indeed, the tax treatment of dividend distributio
Externí odkaz:
https://doaj.org/article/5bdee6732042459b865059d7ae95fa3f
Autor:
Aneta Pivoňková, Jana Tepperová
Publikováno v:
Danube, Vol 12, Iss 2, Pp 121-134 (2021)
The anti-tax avoidance directive (ATAD) implemented in the EU countries in 2019 has brought, among other things, a common rule for tax-deductibility of exceeding borrowing costs of corporate taxpayers – the interest limitation rule. For interest li
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::1c46bb38ba84d5a5fa551bd82b495439
https://doi.org/10.2478/danb-2021-0009
https://doi.org/10.2478/danb-2021-0009
Autor:
Akshay Saxena
Publikováno v:
VISION: Journal of Indian Taxation. 8:38-53
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::35605eb4388ddc346c7730bd49192a0c
https://doi.org/10.17492/jpi.vision.v8i1.812103
https://doi.org/10.17492/jpi.vision.v8i1.812103
Akademický článek
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Autor:
Mohokare, T. (Thabiso)
South Africa, together with similar countries world-wide, has taken active steps to counter the negative effects of the concept of “Base Erosion and Profit Shifting” by tightening its transfer pricing legislation. The South African 2010 Taxation
Externí odkaz:
http://hdl.handle.net/2263/41195
Publikováno v:
Studia Universitatis Babes-Bolyai Oeconomica. 64:39-53
This study examined the existence of corporate tax avoidance practices among the public listed firms in Nigeria. Secondary data were obtained from annual published reports from selected Nigerian firms listed in Nigeria stock exchange from 2006 to 201
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6864d46723f5b62c89c18084c8475f43
https://doi.org/10.2478/subboec-2019-0014
https://doi.org/10.2478/subboec-2019-0014
Autor:
Tatjana Jovanović, Maja Klun
Publikováno v:
Danube, Vol 8, Iss 1, Pp 1-17 (2017)
The tax policy assessment is an indispensable strategy within any modern country’s system of governance. There are several types of “impact assessments”, with RIA as one of the most commonly used. This tool is used to measure and analyse the be
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0b0715312de311f1c45335197f92b548
https://doi.org/10.1515/danb-2017-0001
https://doi.org/10.1515/danb-2017-0001
Autor:
Dylan Mudhar
Publikováno v:
Revenue Law Journal. 26
This article will discuss the judgment of the recent Australian tax case of Commissioner of Taxation v BHP Billiton Limited (‘BHP’). Specifically, it will discuss how the case affects the meaning of the word ‘associate’ and the phrase ‘suff
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f82432355c856bb617ac7058cac556d5
https://doi.org/10.53300/001c.12179
https://doi.org/10.53300/001c.12179
Autor:
Oerlemans, Yolindie
MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2020 Transfer pricing rules are anti-avoidance measures that are governed by section 31 of the South African Income Tax Act No. 58 of 1962 (Income Tax Act).
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1399::f517f8437cbb419d0173ac834c56a75f
https://orcid.org/0000-0001-7132-3454
https://orcid.org/0000-0001-7132-3454