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1

Brockmeyer, Anne. "Essays on business taxation and development." Thesis, London School of Economics and Political Science (University of London), 2013. http://etheses.lse.ac.uk/738/.

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This thesis addresses a number of questions on the optimal taxation of firms, with particular emphasis on the challenges to taxation in developing economies. Chapter 1 exploits bunching of firms at a tax kink to identify the effect of a tax rate change on investment. Building on the standard bunching framework, I estimate the frequency distribution of firms around the kink, and the share of bunching firms with excess investment. I apply this approach to administrative tax returns for firms in the United Kingdom and find that excess investment explains up to 20% of bunch ing. Chapter 2 examines the tr
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2

Downing, Jennifer. "Tax Evasion: the underlying problem in united states taxation /." Staten Island, N.Y. : [s.n.], 2006. http://library.wagner.edu/theses/business/2006/thesis_bus_2006_downi_tax.pdf.

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3

Littler, Stephen William. "Dirty business : taxation and the corporate social irresponsibility of accountancy firms offering taxation services." Thesis, University of the West of Scotland, 2014. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.734167.

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4

Todtenhaupt, Maximilian Verfasser], and Johannes [Akademischer Betreuer] [Voget. "Essays in Business Taxation / Maximilian Todtenhaupt ; Betreuer: Johannes Voget." Mannheim : Universitätsbibliothek Mannheim, 2018. http://d-nb.info/1162443782/34.

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5

Walch, Florian [Verfasser]. "Business taxation and its factor market distortions / Florian Walch." Berlin : Freie Universität Berlin, 2016. http://d-nb.info/1104170620/34.

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6

Smulders, Sharon Ann. "Taxation compliance burden for small business in South Africa." Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-04282009-172111/.

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7

Todtenhaupt, Maximilian [Verfasser], and Johannes [Akademischer Betreuer] Voget. "Essays in Business Taxation / Maximilian Todtenhaupt ; Betreuer: Johannes Voget." Mannheim : Universitätsbibliothek Mannheim, 2018. http://nbn-resolving.de/urn:nbn:de:bsz:180-madoc-452879.

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8

Nilson, Don Bruce. "Income taxation of the small business sector in Canada." Thesis, University of British Columbia, 1985. http://hdl.handle.net/2429/24404.

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This thesis examines the impact of taxation on small businesses in Canada. It reviews the relevant economic and taxation literature from a historical perspective to provide appropriate background for policy analysis. Other nations' tax systems are also considered. The key elements of the existing system are examined in order to define the present status and to identify the strengths and weaknesses. The learned proposals of various academics, professionals and other parties are reviewed in order to seek new ideas, comments and criticism on the system. The final chapter defines the author's perc
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Li, Feng 1957. "A study of mining taxation systems /." Thesis, McGill University, 1992. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=60702.

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This study compares three mining taxation systems: royalty, profit tax and profitability tax, in a theoretical framework. It examines concepts and forms of taxation which are applicable to various nations, regions and/or commodities.<br>The study first reviews the economic characteristics of the mining industry and the principles of economic rent. Then, using a computerized model of a hypothetical project, the comparative impacts of the three tax systems are determined.<br>The following conclusions have been drawn from the study: (1) In general, taxes are a significant cost to a mining project
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10

Rebello, Dustin Wade. "The financial impact of direct and indirect taxes on a company in Business Rescue." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/22837.

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Companies form the backbone of the South African economy and contribute significantly to the tax revenue of the country through both direct and indirect taxes. As a result of the 2007/2008 financial crisis businesses, especially private companies, have been under increasing financial pressure with many companies finally being liquidated as a result of these financial pressures. In 2011, as a means to aid financially distressed companies, the government introduced the concept of Business Rescue ("BR") into law through Chapter 6 of the Companies Act, No 71. of 2008 ("Companies Act"). Despite thi
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11

Webb, John. "Taxation paradigms : what is the East Anglian perception?" Thesis, Bournemouth University, 2009. http://eprints.bournemouth.ac.uk/12879/.

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Ever since the Peasant's Revolt in 1379/ collection of our taxes has been unpopular. In particular when the taxes are viewed as unfair the population have reacted in significant and even violent ways. For example the Hearth Tax of 1662/ Window Tax of 1747 and the Poll tax of the 1990's have experienced public rejection of these levies. Additionally there has been a major growth in tax avoidance in the last 60 years. All of this may indicate a single ontology of taxation; one where tax is disliked and avoided. However the work of Buchanan (1994) suggested there are alternative ways of viewing t
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12

Montgomery, Charlie. "The State Business Incentives Arms Race: Which States Participate?" Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1008.

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State and local governments forfeit over $80 billion in tax revenue each year in order to incentivize businesses to expand operations and create jobs in, relocate to, or refrain from leaving their states. The use of tax incentives has expanded massively during recent decades to include all states and a range of industries. Targeted tax incentives are proven to be an inefficient method of promoting economic growth and job creation, because of the negative impact of public spending cuts that offset the decline in revenue. There is a large disparity between states that do offer large amounts of i
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13

Loutzenhiser, Glen. "Income splitting, settlements and avoidance : taxing the family on business profits." Thesis, University of Oxford, 2009. http://ora.ox.ac.uk/objects/uuid:059b8ed4-a3fb-42bf-970e-77718ff105c9.

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In a progressive income tax system with an individual tax unit, high-rate taxpayers have an incentive to split income with lower-rate family members to minimise the family’s total tax burden. This raises equity and neutrality concerns. Adopting a spousal tax unit limits the gains from income splitting, but the individual is the better choice on privacy, autonomy, equality, definitional, marriage neutrality and work incentive grounds. Once the individual is chosen as the income tax unit, the control model provides a strong policy basis for attributing both earned and unearned income to individu
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14

Asamoah, Samuel Rockson. "Towards a Theory of Taxation for Informal Sector Business Owners in Ghana." Thesis, Northcentral University, 2019. http://pqdtopen.proquest.com/#viewpdf?dispub=13419196.

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<p> The overriding presence of informal sector businesses has exacerbated the problem of tax revenue generation in the economies of most developing countries. Business owners in the informal sector have negative opinions and attitudes against taxation and they are unwilling to pay taxes. This has created a gap in knowledge as researchers explore the activities of the informal sector in the economies of developing countries. The purpose of this qualitative multiple case study was to explore and analyze the reasons informal sector business owners have negative opinions and attitudes against taxa
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15

Dent, Douglas Edward. "The small business deduction and a Canadian tax on unreasonable accumulations." Thesis, University of British Columbia, 1985. http://hdl.handle.net/2429/24430.

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In its treatment of "small" business at the time of Tax Reform, the government of the day chose not to attempt to achieve the ephemeral goal of strict adherence to concepts such as neutrality and horizontal equity. On the contrary, in implementing the "small business deduction" for Canadian-controlled private corporations its stated intention was to provide "direct assistance to small business — but only to incorporated small business. Conventional wisdom justifies such a policy of providing assistance to small business on the theory that in the absence of special tax concessions (or other a
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16

Ellis, Edlynn Cecelia. "The impact of the taxation of dividends on the dividend policy of South African companies." Thesis, Stellenbosch : Stellenbosch University, 2008. http://hdl.handle.net/10019.1/18152.

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Thesis (MBA)--Stellenbosch University, 2008.<br>This study investigated whether the way in which dividends are taxed in South Africa, with the introduction of Secondary Tax on Companies (STC) in 1993, together with the extensive piece of legislation which incorporates dividends, has a negative impact on the total amount of dividends paid by companies listed on the Johannesburg Stock Exchange for the period from 1993 to 2006. The Wilcoxon Signed Ranked test was employed to compare the difference in total dividends declared, effective from 1993 and repeated for 1995. The results of the ne
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17

Ahmad, Nazneen. "Two essays in business cycle theory." ScholarWorks@UNO, 2005. http://louisdl.louislibraries.org/u?/NOD,271.

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Thesis (Ph. D.)--University of New Orleans, 2005.<br>Title from electronic submission form. "A dissertation ... in partial fulfillment of the requirements for the degree of Doctor of Philosophy in Financial Economics"--Dissertation t.p. Vita. Includes bibliographical references.
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Führich, Gregor J. "Der Einfluss der EuGH-Rechtsprechung auf die deutsche Unternehmensbesteuerung eine steuerplanerische und steuersystematische Analyse /." Wiesbaden : Gabler Verlag / GWV Fachverlage GmbH, Wiesbaden, 2009. http://sfx.metabib.ch:9003/sfx_locater?sid=ALEPH:DSV01&genre=book&isbn=978-3-8349-9472-1&id=doi:10.1007/978-3-8349-9472-1.

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Célestin, Lindsay C. "The formulary approach to the taxation of transnational corporations a realistic alternative? /." Connect to full text, 2000. http://hdl.handle.net/2123/846.

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Thesis (Ph. D.)--University of Sydney, 2002.<br>Title from title screen (viewed Apr. 23, 2008). Submitted in fulfilment of the requirements for the degree of Doctor of Philosophy to the Faculty of Law. Degree awarded 2002; thesis submitted 2000. Includes bibliography. Also available in print form.
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Lao, Chi Chi. "International issues in taxation : Macau perspective." Thesis, University of Macau, 1997. http://umaclib3.umac.mo/record=b1636236.

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21

Tucker, Jonathan Paul. "European capital structures and the macroeconomic, corporate and taxation environments." Thesis, University of Plymouth, 1995. http://hdl.handle.net/10026.1/397.

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The objective of this thesis is to determine whether European firms exhibit firmspecific optimal capital structure solutions. If the capital structure of the firm is irrelevant then the finance manager should concentrate upon the maximisation of the returns from the firm's investment projects alone. Alternatively, if the capital structure is relevant then the finance manager should strive to attain the capital structure which minimises the cost of capital to the firm, and thus maximises the value of the firm. The firm is positioned within three environments: the macroeconomic environment, the
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22

Yan, Liya. "Flaws in New Zealand tax disputes process a dissertation submitted to Auckland University of Technology in partial fulfillment of the requirements for the degree of Master of Business, November 2008 /." Click here to access this resource online, 2008. http://hdl.handle.net/10292/511.

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Mkhize, Vukani. "A critical analysis of the tax implications for small and micro businesses." Thesis, Nelson Mandela Metropolitan University, 2011. http://hdl.handle.net/10948/1338.

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The South African economy has seen an increase in small businesses since 1994. This increase has been caused by an increase in unemployment rate and government interventions to promote small businesses. The government has through the National Treasury introduced various tax legislations to simplify and facilitate the tax processes that small businesses have to comply with. The discussion contained in this treatise seeks to critically analyse the tax implications for small and micro businesses. One of the small business tax legislations, Small Business Corporations, is discussed in chapter 2. T
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Mahabir, Sujan Sanjay. "A comparative analysis of New Zealand and Australian offshore investment rules a dissertation submitted to Auckland University of Technology in partial fulfillment of the requirements for the degree of Master of Business (MBus), 2008." Abstract Full dissertation, 2008.

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25

Redelinghuys, Gerhardus Wynand. "Impact of tax legislation on economic growth in relation to small business development in South Africa." Pretoria : [s.n.], 2008. http://upetd.up.ac.za/thesis/available/etd-02182009-143037/.

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26

Scruggs, Larry Glen. "Unrelated Business Enterprise and Unfair Business Competition Issues Facing Nonprofit Organizations." PDXScholar, 1996. https://pdxscholar.library.pdx.edu/open_access_etds/1361.

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Unrelated business enterprises have been an appropriate way for nonprofit organizations to generate income since the first income tax was enacted into law. The Internal Revenue Act of 1950 clarified this opportunity and enacted the Unrelated Business Income Tax to ensure that fair competition existed between nonprofits and for profit organizations. Nonprofit organizations conducting unrelated business enterprises are faced with a dilemma: it is legal for them to conduct such enterprises but if they do so they face potential litigation from for profit business for unfair competition and/or pote
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Kriel, Elsabe. "Place of effective management and "place of business" : a critical analysis of whether or not these phrases (as used in the Income Tax Act and Companies Act respectively) should be aligned or have different meanings?" Master's thesis, University of Cape Town, 2012. http://hdl.handle.net/11427/5906.

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28

Marriage, Wayne Wilson. "An evaluation of the capital gains tax concessions for small business." Queensland University of Technology, 2006. http://eprints.qut.edu.au/16326/.

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The small business Capital Gains Tax (CGT) concessions were introduced by the Federal Treasurer on 21 September 1999. The provisions are based on the landmark Review of Business Taxation. The Federal Government's intention was to remove impediments to efficient asset management, improve capital mobility, reduce complexity and compliance costs and generally, make Australia's CGT regime internationally competitive. Division 152 contains four separate small business concessions. In order to qualify for the four CGT concessions, the small business must satisfy stringent tests (basic conditions
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29

Wyrén, Malin. "Den svenska uttagsbeskattningen : Hur förhåller den sig till EU-rättens etableringsfrihet?" Thesis, Högskolan i Jönköping, Internationella Handelshögskolan, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-18109.

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Inom EU upprätthålls en inre marknad där fri rörlighet för varor, personer, tjänster och kapital säkerställs. Friheterna innebär att all diskriminering på grund av nationalitet i med-lemsstaternas nationella lagstiftning ska avskaffas, vilket följer av EU-rättens företräde framför nationell lagstiftning när regelverken kolliderar. Om en lagstiftning verkar begränsande för någon av dessa friheter måste reglerna rättfärdi-gas eller ändras. Rättfärdigande kan ske genom de fördragsstadgade undantagen eller ge-nom ett undantag som accepterats i EU-domstolens rule of reason-doktrin. De svenska regle
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Calegari, Michael Joseph. "The impact of capital gains taxation on asset prices, realization behavior, and trading volume." Diss., The University of Arizona, 1996. http://hdl.handle.net/10150/290594.

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The lock-in effect discourages investors from switching investments in a portfolio that is no longer optimal. It is possible, however, that the negative impact of the lock-in effect on gain realizations can be offset by the positive impact of capital gains taxes on the demand for risky assets when losses are not subject to special restrictions. While previous studies have examined the impact of the lock-in effect of current capital gains taxes on realization behavior (e.g., Feldstein, Slemrod, and Yitzhaki, 1980; Burman and Randolph, 1994) and the impact of the variance-reduction effect of fut
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Gash, Egzona. "Taxation : a critical discussion of the present tax system in Kosovo." Thesis, Linnéuniversitetet, Ekonomihögskolan, ELNU, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-12280.

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Abstract Title: Taxation - A critical discussion of the present tax system in Kosovo Institution: School of Business and Economics University: Linnaeus University Aim: The aim of this thesis is to characterize and critically discuss thepresent tax system in Kosovo, keeping in mind the fundamentalproblems presented in weak tax bases, informal economies, ethniccontroversy and limited inflow of FDI in the country. Further,contributing with alternative designs of the tax system and argueadvantages and disadvantages of these designs Method: The thesis will attempt to relate the descriptions and ana
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Uys, Hermien. "A critical discussion of the tax aspects of derivative instruments." Thesis, Stellenbosch : Stellenbosch University, 2002. http://hdl.handle.net/10019.1/17471.

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Thesis (MBA)--Stellenbosch University, 2002.<br>ENGLISH ABSTRACT: Tax policy makers in South Africa have to a large extent neglected the tax treatment of derivative instruments. The Income Tax Act, No. 58 of 1962, currently only takes into account three types of financial arrangements that can be classified as being derivative in nature: forward exchange and option contracts relating to foreign exchange, interest rate swaps based on notional capital amounts and option contracts. Although the Commissioner for Inland Revenue has appointed a number of internal working committees to research
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Rossouw, Dewald Pierre. "The tax consequences for a seller (also briefly commenting from the perspective of the purchaser) when contingent liabilities are transferred in a sale of a business as a going concern with specific reference and evaluating income tax case no. 1839 : (South Gauteng Tax Court)." Master's thesis, University of Cape Town, 2010. http://hdl.handle.net/11427/11805.

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Includes summary.<br>Includes bibliographical references (leaves 55-57).<br>The selling of a business as a going concern can have various tax consequences for both the seller and the purchaser. This is so whether the purchase price is determined with reference to the net asset value, i.e. gross assets less liabilities, or not. Accounting liabilities are always part of a business and therefore part of a business sales contract. The basic transaction is normally that some or all of the assets of the business are transferred to the purchaser who also assumes all or some of the liabilities of the
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Fusitu'a, Lola Kalolaine Hua. "The evolution of construing "tax avoidance arrangement" a dissertation submitted to Auckland University of Technology in partial fulfillment of the requirements for the degree of Master of Business (MBus), 2008 /." Click here to access this resource online, 2008. http://hdl.handle.net/10292/506.

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Lal, Aradhana. "Application of choice doctrine the lessons learnt from Trinity : a dissertation submitted to Auckland University of Technology in partial fulfilment of the requirements for the degree of Master of Business (MBus), 2008." Abstract Full dissertation, 2008.

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36

Villagra, Cayamana Renée Antonieta, and del Pino Fernando Enrique Zuzunaga. "Trends in corporative income taxation in Latin America." Pontificia Universidad Católica del Perú, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/116131.

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The main objective of this study is to expose the corporative income taxation granted by the legislations of different Latin American countries, trying to identify and analyze trends that  emerge  from  such  treatment. This paper does not intend to make a critical or comprehensive analysis of the corporative income taxation. This paper identifies the most important issues of the resident’s income taxation, deductible expenses, non-resident taxation and withholdings, and the anti-avoidance measures introduced by the domestic legislation of Latin American countries in order to avoid the base er
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Linzbach, Meike. "Bilanzierung latenter Steuern bei Unternehmenszusammenschlüssen latente Steuern in der Erwerbsbilanzierung nach IFRS 3 und ED IAS 12 /." Wiesbaden : Gabler, 2009. http://sfx.metabib.ch:9003/sfx_locater?sid=ALEPH:DSV01&genre=book&isbn=978-3-8349-9456-1&id=doi:10.1007/978-3-8349-9456-1.

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Gosai, Rakesh Datt. "The role of the Newton predication test in the tax avoidance methodology a dissertation submitted to Auckland University of Technology in partial fulfilment of the requirements for the degree of Master of Business (MBus), 2009 /." Click here to access this resource online, 2009. http://hdl.handle.net/10292/785.

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Kindberg, Anna, and Maria Persson. "The Connection between Accounting and Taxation : The most practical one in relation to accounting harmonization!" Thesis, Jönköping University, Jönköping International Business School, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-216.

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<p>The harmonization of accounting among the member states of the EU has been going on since the late 1960s. In 2001 it was decided that all listed groups within the EU should use the accounting standards IAS/IFRS issued by the International Accounting Standards Board in their consolidated accounts from 2005. All countries are also free to allow use of IAS/IFRS in individual accounts as well if they want to, which would be a step towards further harmonization. The use of these standards imply a changed way of accounting, adapted to provide relevant information to the capital market instead of
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Walker, Sandra. "The tax implications of the sale of a business." Thesis, Nelson Mandela Metropolitan University, 2013. http://hdl.handle.net/10948/d1021002.

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Currently, there are two ways to structure the sale of a business. The first is the sale of the ownership of the business, and second, the sale of its assets. The structure of the sale, by way of its ownership or by way of its assets, can have varying and complex tax consequences, and should be an important consideration during negotiations between the seller and purchaser of the business. The purchaser and the seller, in order to minimise tax consequences, should carefully consider the tax payable, flowing from the sale of the business, but often fail to do so because of the complex nature of
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Schäfer, Anne Jacobs Otto H. "International company taxation in the era of information and communication technologies : issues and options for reform /." Wiesbaden : Dt. Univ.-Verl, 2006. http://www.gbv.de/dms/zbw/507189094.pdf.

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Ma, David. "Small business tax compliance burden : what can be done to level the playing field." Thesis, University of Canterbury. Accounting and Taxation, 2015. http://hdl.handle.net/10092/10457.

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One of the major issues associated with taxation are the costs incurred by taxpayers when they comply with their tax obligations, this is particularly important for smaller business taxpayers. Compliance costs are found to be regressive, falling with disproportionate severity on smaller businesses. This trend can be found across the globe and more importantly, in New Zealand. Prior research has shown that the severity of the regressiveness has increased over time. The current, “one-size-fits-all”, approach used in the New Zealand tax system, and others alike, have created undue complexit
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Shi, Ruoxi. "The effects of the BEPS Action Plans on the tax avoidance behaviors of multinational corporations in China." HKBU Institutional Repository, 2018. https://repository.hkbu.edu.hk/etd_oa/598.

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Multinational corporations (MNCs) around the globe commonly use cross-border related-party transactions (CRPTs) to shift profits from high tax jurisdictions to low ones to avoid paying taxes. The Organization for Economic Co-operation and Development and G20 countries launched the Base Erosion and Profit Shifting (BEPS) Action Plans in 2013 to constrain tax avoidance behaviors of MNCs, particularly the widespread use of CRPTs. This study examines how the localization of the BEPS Action Plans affects the tax avoidance behavior of MNCs in China. Using all the listed non-financial MNCs on the Sto
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Vaughan, Jeni. "Statements issued by the Commissioner of Inland Revenue with recent legislative changes what is their legal status? : a dissertation submitted to Auckland University of Technology in partial fulfilment of the requirements for the degree of Master of Business (MBus), 2008." Abstract Full dissertation, 2008.

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45

Brattlöf, Linus, and Ida Mbenga. "The Relationship Between Corporate Taxation And R&D Investments : A quantitative study of R&D expenditure in U.S. firms when subjected to reductions in corporate taxation." Thesis, Jönköping University, IHH, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-52772.

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Corporate taxation is a very politicized topic, and policymakers have different perspectives on what level of corporate tax rate yields the optimal outcome for research and innovation activity. The argument is divided where one side believes that corporate taxation and R&amp;D activity has a negative relationship, which implies that a decrease in corporate taxation yields a better outcome for firms’ R&amp;D activity. Whilst the other side believes that there exists a positive relationship, implying that the prevailing strategy is to increase corporate taxes to further encourage R&amp;D activit
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Lamb, Margaret Anne. "Tax practice in the United Kingdom and the emergence of interrelationships between accounting and the taxation of business profits." Thesis, University of Reading, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.245024.

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Брайловська, О. "Актуальні проблеми оподаткування ПДВ суб’єктів малого підприємництва". Thesis, Українська академія банківської справи Національного банку України, 2009. http://essuir.sumdu.edu.ua/handle/123456789/60674.

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В Україні малий бізнес як самостійне соціально-економічне явище все ще розвивається в складних умовах і стикається з безліччю проблем. Однією з них є те, що процес оподаткування ПДВ перехідних операцій платників єдиного податку (як при переході зі ставки єдиного податку 10 % на ставку 6 %, так і навпаки) все ще залишається досить складним.
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Sykes, Justin. "The Trouble With Transfer Pricing, and How to Fix It." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/963.

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Many multinational firms, notably Apple Inc., have engaged in increasingly aggressive tax planning strategies which shift billions of dollars overseas. This paper examines the problem through a case study of Apple, concluding that while many loopholes are utilized, aggressive transfer pricing of intangible assets is the root of the problem. Several solutions are examined before concluding that the best solution is a partial elimination of deferral in the form of a minimum payout share.
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Van, Schaik Rozelle. "A critical analysis of the concepts permanent establishment and foreign business establishment." Thesis, Stellenbosch : Stellenbosch University, 2010. http://hdl.handle.net/10019.1/21139.

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Thesis (MAcc)--Stellenbosch University, 2010.<br>ENGLISH ABSTRACT: The Income Tax Act, Act 58 of 1962 (‘the Act’) currently defines a permanent establishment in section 1. The definition of a permanent establishment in the Act refers to article 5 of the Model Tax Convention on Income and on Capital of the Organisation for Economic Co- Operation and Development. The existence of a permanent establishment in a tax jurisdiction determines the right of the jurisdiction to tax the profits of the permanent establishment. The concept foreign business establishment was inserted into section 9D of the
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Foster, Sheila Dale. "An empirical investigation of the ability of multinational enterprises to affect their United States income tax liability." Diss., Virginia Tech, 1994. http://hdl.handle.net/10919/37900.

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Abstract:
Transfer prices are the prices charged by one party for goods and/or services transferred to a related party. While transfer prices are essential to the goal of profit maximization within the enterprise, difficulties arise over how to establish the "correct" transfer price. For the global enterprise this problem is more acute because different segments of the enterprise operate under different political jurisdictions and are subject to taxation by different political entities. Concerns have been raised by Congress and the Internal Revenue Service regarding whether multinationals, especially fo
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