Relevant bibliographies by topics / IT companies taxation

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'IT companies taxation'

Author: Grafiati
Published: 28 May 2022
Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'IT companies taxation.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "IT companies taxation"

1

Lysunets, M. V. "Prospects for Taxation of Digital Companies in the European Union: Problems and Contradictions." World of new economy 14, no. 2 (2020): 25–31. http://dx.doi.org/10.26794/2220-6469-2020-14-2-25-31.

Full text
Abstract:
In the article, the author examines the trends in taxation of digital companies in the European Union (EU), as well as analyses the challenges posed by digitalisation to the current tax system, alternative approaches to taxation of digital companies; identifies existing problems in the taxation of digital companies; considers the challenges and contradictions of introducing additional taxes on digital services. Based on official EU statistics, the author analyses the specifics and problems of taxation of digital companies in the territory of the EU Member States and the entire region as a whol
APA, Harvard, Vancouver, ISO, and other styles
2

Kostyrina, M. S., K. A. Zarudnia, and O. P. Melnyk. "Taxation regime for IT companies." Analytical and Comparative Jurisprudence, no. 6 (December 16, 2024): 584–88. https://doi.org/10.24144/2788-6018.2024.06.95.

Full text
Abstract:
The study defines that digital transformation must encompass all spheres of life in most countries within the next few years. This is linked to the development of an innovative information society, where the digital economy will become the main component. Attention is drawn to the definition of «information technologies». It is noted that the IT sector combines private law and public law relations, reflecting its complex nature in the modern legal system. It is emphasized that this, in turn, will contribute to the effective functioning of business entities in the information technology sector,
APA, Harvard, Vancouver, ISO, and other styles
3

Борщенко, С. Д., Д. А. Козлов, and А. В. Шаркова. "TAXATION OF COMPANIES: THEORETICAL ASPECT." Scientific Journal ECONOMIC SYSTEMS 1, no. 255 (2022): 246–52. http://dx.doi.org/10.29030/2309-2076-2022-15-4-246-252.

Full text
Abstract:
This article highlights the problem of determining the tax burden and discusses the possibilities of its optimization. Particular attention is focused on specific methods of calculating the tax burden with the definition of their advantages and disadvantages. It is worth noting that the theoretical aspects described in the article are applicable to all sectors of the economy.
APA, Harvard, Vancouver, ISO, and other styles
4

Litwińczuk, Hanna. "Taxation models for international groups of companies." Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych 8, no. 336 (2024): 6–11. http://dx.doi.org/10.5604/01.3001.0054.7159.

Full text
Abstract:
Taxation of international groups of companies can be based on two models: These are: 1) unitary taxation, whichinvolves determining the income of the group as a whole and then dividing it between individual companies, 2)separate entity taxation, which involves each entity being taken into account separately and its income beingdetermined as if it were an independent entity. In practice, it was decided to choose separate entity taxation, whichresulted in legislation on transfer pricing. However, using this model did not protect against tax optimization usedby international groups of companies,
APA, Harvard, Vancouver, ISO, and other styles
5

Khan, Kameel. "International Taxation: Taxation of US Petroleum Companies and Foreign Credits." Journal of Energy & Natural Resources Law 6, no. 3 (1988): 154–61. http://dx.doi.org/10.1080/02646811.1988.11433627.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Bazov, Viktor. "Controlled foreign companies (CFC/КІК): concept and principles of taxation". Slovo of the National School of Judges of Ukraine, № 4(33) (15 березня 2021): 110–19. http://dx.doi.org/10.37566/2707-6849-2020-4(33)-9.

Full text
Abstract:
The article is sanctified to the decision of concept and principles of taxation of the controlled foreign companies. Basic ideas that were fixed in basis of judicial doctrine of the controlled foreign companies are investigational. It will be that an input in the tax law of rules of taxation of the controlled foreign companies is related to the necessity of implementation at national level of step of 3 Plans of actions of BEPS «Development of effective rules of taxation of the controlled foreign companies (CFC)». Marked, that with the aim of input of international standards of tax control for
APA, Harvard, Vancouver, ISO, and other styles
7

Prus, Wojciech. "Taxation Rules for Alternative Investment Companies." Financial Law Review, no. 24 (4) (December 30, 2021): 122–35. http://dx.doi.org/10.4467/22996834flr.21.036.15403.

Full text
Abstract:
This article deals with tax rules for alternative investment companies. The main aim of the contribution is approximation of the specifics of income taxation and also the answer to the question whether companies of this type can be used more widely outside Poland for the purposes of international tax planning.
APA, Harvard, Vancouver, ISO, and other styles
8

Izawa, Ryo. "British Companies and International Double Taxation." Keiei Shigaku (Japan Business History Review) 51, no. 2 (2016): 3–24. http://dx.doi.org/10.5029/bhsj.51.2_3.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Casson, Peter, Peter L. Jennings, and Clive Allen. "The Impact of Capital Taxation upon UK Unquoted Companies." Environment and Planning C: Government and Policy 21, no. 4 (2003): 509–30. http://dx.doi.org/10.1068/c032a.

Full text
Abstract:
The authors present findings from the initial phase of an ongoing externally funded research project into senior executive perceptions of the impact of capital taxation upon unquoted companies incorporated in the United Kingdom. Open-ended interviews were conducted with the senior executives of six unquoted companies which are also multigenerational family businesses. The interviews guided the executives to explore the history of their company; the values and aspirations of the founding or owning family(ies); the impact of capital taxation regimes, previous and current, both on ownership and o
APA, Harvard, Vancouver, ISO, and other styles
10

Rumasukun, Mohammad Ridwan, and Muhammad Yamin Noch. "Implementation of Digital Taxes: Implications for Financial Management in Multinational Companies." Golden Ratio of Taxation Studies 4, no. 2 (2024): 92–102. http://dx.doi.org/10.52970/grts.v4i2.617.

Full text
Abstract:
This qualitative research explores the implications of digital taxation on the financial management practices of multinational companies (MNCs). Employing a systematic review methodology, the study aims to elucidate the impact of digital taxation regimes on MNCs' transfer pricing strategies, profit repatriation decisions, and compliance costs. By analyzing a diverse range of literature from academic databases and reputable sources, the research identifies key themes and insights relevant to the evolving landscape of digital taxation. Findings reveal that digital taxation has prompted MNCs to a
APA, Harvard, Vancouver, ISO, and other styles
More sources

Dissertations / Theses on the topic "IT companies taxation"

1

Üzeltürk, Hakan. "Taxation of income of international transportation companies." Thesis, University of Edinburgh, 1998. http://hdl.handle.net/1842/21583.

Full text
Abstract:
The thesis is divided into three parts. Following the introduction, Part I deals with the character of international double taxation, how it occurs, taxation principles and historical developments. There follows a review of the various methods of preventing international double taxation under three categories - unilaterally, bilaterally and multilaterally. Also, information about double taxation agreements is provided including definitions, functions, types, historical background with the role of international organisations and interpretation. Part II of the thesis includes four chapters, one
APA, Harvard, Vancouver, ISO, and other styles
2

Котенко, Наталія Вікторівна, Наталия Викторовна Котенко, Nataliia Viktorivna Kotenko, and Yu Berestovska. "IT companies taxation development paths: Ukraine vs India experiences." Thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/78688.

Full text
Abstract:
Проведений аналіз сучасного стану оподаткування ІТ компаний в Україні. Виявлено, що в основному компанії ухиляються від сплати податків шляхом застосування інструментів оптимізації форм організації діяльності, визначено рівень податкового навантаження при застосуванні оремих таких форм. Визначено доцільність запровадження п'ятої групи платників єдиного податку та ставлення до цього вітчизняних бізнесменів. Запропоновано наслідувати досвід Індійського уряду у створенні спеціальних податкових умов для розвитку ІТ сектору, у тому числі шляхом запровадення вільних економічних зон.<br>Проведен ана
APA, Harvard, Vancouver, ISO, and other styles
3

Shumba, Marilyn Tatenda. "Taxation of non-resident digital companies providing services in South Africa." Thesis, Rhodes University, 2018. http://hdl.handle.net/10962/61680.

Full text
Abstract:
The role played by electronic commerce has increased in recent years and continues to increase. Due to this increase in the buying and selling of digital goods and services, revenue authorities have had to recognise that the existing taxation laws do not adequately tax the digital economy. The goal of this research was to establish how South Africa could amend its fiscal legislation in order to adequately tax the digital economy. The Organisation for Economic Co-Operation and Development (OECD) has been the leader in addressing the challenges posed by the digital economy. The thesis therefore
APA, Harvard, Vancouver, ISO, and other styles
4

Murphy, Francis, and Francis Murphy. "Do Firms Alter Foreign Organizational Structure in Response to Changes in U.S. International Tax Policy? Evidence From TIPRA 2005." Diss., The University of Arizona, 2017. http://hdl.handle.net/10150/624296.

Full text
Abstract:
I use the passage of the Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA), which alters the after-tax considerations of foreign internal capital markets, as a quasi-natural experimental setting to test whether a reduction in the tax costs associated with moving foreign capital increased firms' use of holding companies. In separate tests using Compustat and IRS data, I document that firms increase holding company use after TIPRA. Furthermore, I find that firms with the greatest increase in holding companies also increase their post-TIPRA foreign sales and generate more persistent
APA, Harvard, Vancouver, ISO, and other styles
5

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.

Full text
Abstract:
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
APA, Harvard, Vancouver, ISO, and other styles
6

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.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Lovely, Graham. "Does the proposed dividends tax overcome the international tax flaws that secondary tax on companies may have, namely exclusion from the scope of some double tax agreements and violation of the anti-discrimination provisions embodied in the OECD mode." Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/11135.

Full text
Abstract:
Includes bibliographical references (leaves 54-55).<br>Secondary tax on companies (STC) and the new dividends tax and its exemptions therefrom could be in contravention of the non-discrimination provisions of Article 24(5) of the OECD MTC. This question has not been decided in a South African court. This dissertation proposes the resolution to this question. The outcome of this research may be particularly relevant in the context of the proposed new dividends tax and value extraction tax (“VET”) and the exemptions therefrom, which are, again, based on residency.
APA, Harvard, Vancouver, ISO, and other styles
8

Froom, Natalie Marie. "Domestic tax law v double tax treaties in the context of controlled foreign companies." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/3559.

Full text
Abstract:
The South African fiscal legislators have found it necessary to introduce anti-avoidance legislation which governs controlled foreign companies in order to counteract schemes devised by taxpayers where companies are established outside South Africa for the purpose of diverting income from the South African fiscal net. Whilst the enforcement of such legislation does have merit in that the intention behind the introduction of such domestic legislation is to prevent the erosion of the South African tax base, it is submitted that this does pose a problem from an international perspective. The obje
APA, Harvard, Vancouver, ISO, and other styles
9

El, Wahab Sayed Mohamad Abd. "A comparative study between the taxation of companies in the United Kingdom and Egypt with particular reference to United Kingdom based multinational companies operating in Egypt." Thesis, University of Glasgow, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.306187.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

De, Souza Drummond Elizabeth Lucy. "The effectiveness of the South African double taxation relief provisions for South African companies investing in other African estates." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26831.

Full text
Abstract:
South Africa has expressed its desire to be the gateway for investment into Africa. With its residence-based tax system which taxes the worldwide income of its tax residents, South African companies will be open to double taxation where the investee country claims jurisdiction to tax income generated from within its borders. In addition, other provisions in the South African tax legislation increase the possibility of double taxation by including the income of foreign subsidiaries. Two such examples are the definition of a tax resident, which includes foreign subsidiaries that are effectively
APA, Harvard, Vancouver, ISO, and other styles
More sources

Books on the topic "IT companies taxation"

1

Anyaduba, J. O. Companies income taxation in Nigeria. United City Press, 1999.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
2

P, Van Mieghem Dennis, and KPMG Peat Marwick, eds. Federal taxation of insurance companies. Maxwell Macmillan, 1991.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
3

Hervey, Richard M. Taxation of regulated investment companies. Tax Management, 1995.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
4

Mieghem, Dennis P. Van. Federal taxation of insurance companies. Prentice-Hall Information Service, 1986.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
5

(Amsterdam), International Bureau of Fiscal Documentation. The taxation of companies in Europe. International Bureau of Fiscal Documentation, 1988.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
6

Richard, Bramwell, ed. Taxation of companies and company reconstructions. 7th ed. Sweet & Maxwell, 1999.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
7

Richard, Bramwell, ed. Taxation of companies and company reconstructions. 5th ed. Sweet & Maxwell, 1991.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
8

Burstein, Emanuel Seth. Federal income taxation of insurance companies. Insurance Taxation and Regulation Publications, 1996.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
9

Richard, Bramwell, ed. Taxation of companies and company reconstructions. 8th ed. Sweet & Maxwell, 2002.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
10

L, Williams R. The taxation of income of companies. University of the West Indies, 1993.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Book chapters on the topic "IT companies taxation"

1

Oats, Lynne. "Taxing Companies and Their Shareholders: Design Issues." In The International Taxation System. Springer US, 2002. http://dx.doi.org/10.1007/978-1-4615-1071-0_13.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Brusov, Peter, Tatiana Filatova, Natali Orekhova, and Mukhadin Eskindarov. "A “Golden Age” of the Companies: Conditions of Its Existence." In Modern Corporate Finance, Investments, Taxation and Ratings. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-99686-8_19.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Titus, Afton. "The Promise of Non-arm’s Length Practices: Is the Destination-Based Cash Flow Tax or Unitary Taxation the Panacea of Which Developing Countries Are in Search?" In Taxation, International Cooperation and the 2030 Sustainable Development Agenda. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_2.

Full text
Abstract:
AbstractThe issues developing countries face when implementing the arm’s length standard are well known. As a result, the time seems opportune for an alternative paradigm. The unitary taxation system has received considerable attention and comment over the last few years as such an alternative. Some have heralded it as the answer to the many problems brought about by the arm’s length standard. Moreover, some suggest that the destination-based cash flow taxation system is the panacea to the present problems in international tax arising from the prevailing approach to the taxation of global affi
APA, Harvard, Vancouver, ISO, and other styles
4

Pasichna, Iryna, Inna Kulchii, Volodymyr Zadorozhnyy, and Viktoriya Smahliuk. "Construction Companies Vat Taxation Features in Ukraine and European Union." In Lecture Notes in Civil Engineering. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-85043-2_75.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Pulatov, Alisher. "Taxation in the Digital Economy in Uzbekistan." In International Political Economy Series. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-55341-7_9.

Full text
Abstract:
AbstractDigital economy taxation plays a crucial role in the modern globalised world, where digital businesses and transactions are increasingly prominent. As digitalisation continues transforming various aspects of society and the economy, governments face challenges of effectively regulating and taxing digital activities. This chapter focuses on Uzbekistan, exploring the importance of regulating digital businesses and implementing taxation. Here, I aim to understand the significance of digital economy taxation and its implications for Uzbekistan's legal system, business environment, investme
APA, Harvard, Vancouver, ISO, and other styles
6

Pavlova, K. S., and N. V. Knyazeva. "Specific Features of Taxation for Foreign Companies Receiving Income from Russian Sources." In Engineering Economics: Decisions and Solutions from Eurasian Perspective. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-53277-2_37.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Malke, Christiane. "Taxation of European Companies during the time of restructuring in an ideal environment." In Taxation of European Companies at the Time of Establishment and Restructuring. Gabler, 2010. http://dx.doi.org/10.1007/978-3-8349-8655-9_3.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Malke, Christiane. "Taxation of European Companies during the time of restructuring in the current environment." In Taxation of European Companies at the Time of Establishment and Restructuring. Gabler, 2010. http://dx.doi.org/10.1007/978-3-8349-8655-9_4.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Malke, Christiane. "Taxation of European Companies during the time of restructuring in the proposed environment." In Taxation of European Companies at the Time of Establishment and Restructuring. Gabler, 2010. http://dx.doi.org/10.1007/978-3-8349-8655-9_5.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Aguilar-Rubio, Marina. "Taxation of Agricultural Processing Companies: A Special Type of Social Economy Entities in Spain." In Perspectives on Cooperative Law. Springer Nature Singapore, 2022. http://dx.doi.org/10.1007/978-981-19-1991-6_9.

Full text
APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "IT companies taxation"

1

Kuter, Mikhail, Marina Gurskaya, Ripsime Bagdasarian, and Angelina Andreenkova. "Depreciation Accounting in Francesco Datini's Companies." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.26.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Holopainen, Riikka. "Customer Concentration and Profitability in Private Healthcare Companies." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.14.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Fehér, Gábor, and Éva Karai. "HUNGARIAN IFRS IMPLEMENTATION FROM TAX PERSPECTIVE." In Fourth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/itema.2020.159.

Full text
Abstract:
The influence of corporate income taxation on financial statements presented on a domestic accounting standards basis differ by countries in a wide range. Corporate income taxation in Hungary has a strong connection to the Hungarian Accounting Act. From 2016 it is prescribed or allowed for specific companies to present their financial statements on IFRS basis. The transition represented not only a challenge in the accounting system of the companies, but the state had to face new tasks because the taxation of IFRS companies had to meet the tax principle of horizontal equity and ensure the prope
APA, Harvard, Vancouver, ISO, and other styles
4

Kaverina, Olga D., Polina M. Lebedeva, and Tatiana O. Terenteva. "Problematic Issues of Cost Accounting Policies in Russian Companies." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.22.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Meiryani, Meiryani, Erick Fernando, Engelwati Gani, Ka Tiong, and Oscar Hadiwiyanto. "Taxation Aspects on Electronic Transactions by Overseas Startup Companies in Indonesia." In ICIEB'21: 2021 2nd International Conference on Internet and E-Business. ACM, 2021. http://dx.doi.org/10.1145/3471988.3471995.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Codrean, Violeta. "Transfer pricing – a new tax challenge for taxpayers in the Republic of Moldova." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.15.

Full text
Abstract:
In recent decades, the role of transnational companies in the world economy has increased significantly, many companies being structured in such a way as to avoid taxation in the various jurisdictions in which they operate. Therefore, the transfer pricing mechanism is a tool frequently used by transnational companies to avoid high taxation in certain countries. For the Republic of Moldova, the transfer pricing mechanism represents a new challenge, both for the fiscal administration and for the private sector. That's why this paper aims to familiarize with the concept of transfer prices and the
APA, Harvard, Vancouver, ISO, and other styles
7

Kiaupaite-Grushniene, Vaiva. "Altman Z-Score Model for Bankruptcy Forecasting of the Listed Lithuanian Agricultural Companies." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.23.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Klimczak, Katarzyna. "Reporting Obligations of Companies Listed on Newconnect - Scope, Irregularities in Completion and Their Consequences." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.24.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Legenzova, Renata, Asta Gaigalienaė, and Inesa Vilkaitaė. "Harmonization of Accounting Practices: The Case of Accounting for PPE in Lithuanian Non-Listed Companies." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.29.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Generalova, Natalia, and Ekaterina Popova. "Application of Professional Judgement by Russian and European Companies in Determining the Scope of Consolidation." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.7.

Full text
APA, Harvard, Vancouver, ISO, and other styles

Reports on the topic "IT companies taxation"

1

Devereux, Michael, Helen Simpson, and Alan Auerbach. Taxation of companies. The IFS, 2006. http://dx.doi.org/10.1920/ps.ifs.2024.1176.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Ferrand, Alexis. Investors and Taxation: do Companies and Investors Avoid Paying Taxation After a Coup? Institute of Development Studies, 2022. http://dx.doi.org/10.19088/k4d.2022.076.

Full text
Abstract:
This rapid literature review aims to gather evidence relating to whether investors and companies have actively sought to maintain operations in a country (primarily for profit and livelihood of employee reasons) while avoid paying taxation for ethical or political reasons in the event of a coup or similar regime which lacks credibility with a proportion of the international community. It then explores the literature around the various responses that have occurred following or related to political regimes with significant domestic and international opposition.
APA, Harvard, Vancouver, ISO, and other styles
3

Niesten, Hannelore. Taxation Policies, Processes, and Performances of Mobile Money Providers in Côte d’Ivoire. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.030.

Full text
Abstract:
This policy brief examines the effects of cumulative, specific 7.2 per cent taxes on mobile money (MM) service providers in Côte d’Ivoire. It assesses the unique tax framework, which deviates from the consumer-centric trend observed in many African countries, where end-users typically bear the burden. Initially targeting telecom companies, the tax expanded to encompass MM providers created by licensed telecom operators (Orange Money, MTN Money, and Moov Money) and, later, all companies providing MM operations. Concerns over potential investment declines persist, yet concrete evidence is absent
APA, Harvard, Vancouver, ISO, and other styles
4

Niesten, Hannelore. Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.015.

Full text
Abstract:
Several African countries have introduced taxes on digital financial services (DFS) during the past decade. Given the size and rapid growth of the telecom and DFS sector, DFS taxation is considered an opportunity to broaden the government’s revenue base. These recent developments need to be considered alongside the framework for taxation of traditional financial services (TFS) delivered by banks and other formal financial institutions – such as credit unions, insurance companies and microfinance institutions. The working paper analyses key legislative, tax and regulatory policy instruments, co
APA, Harvard, Vancouver, ISO, and other styles
5

Rhodes, Hannah. Gary Lineker Media 1-0 HMRC: A critical examination on whether IR35 rules on taxation of personal service companies and partnerships are fairly and consistently applied. University of Dundee, 2024. http://dx.doi.org/10.20933/100001337.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Mercer-Blackman, Valerie. Transitioning the Tax System to Take Advantage of the Natural Gas-Rich Economy in Trinidad and Tobago. Inter-American Development Bank, 2015. http://dx.doi.org/10.18235/0011713.

Full text
Abstract:
In this paper, the author examines the current structure of the tax system for hydrocarbon production in Trinidad and Tobago in light of global trends in hydrocarbon taxation. Some of the main features of the tax regime are compared and benchmarked against what the literature has defined as best practices. The author calculates marginal effective tax rates, given assumptions of oil and gas prices and changes in tax incentives, and finds that tax levels are relatively adequate from an international perspective. Some of the more recent tax incentives, although helpful in terms of cash flow relie
APA, Harvard, Vancouver, ISO, and other styles
7

Bañez, Emerson. Rethinking Philippine Tax Law for the Digital Economy. Philippine Institute for Development Studies, 2023. http://dx.doi.org/10.62986/pn2023.02.

Full text
Abstract:
The digital economy has been growing unprecedentedly. However, taxing digital transactions has remained a challenge for the government, given the content and structure of the country’s taxation law. This Policy Note proposes a method for tracing, visualizing, and analyzing digital transactions’ value flow. It argues that companies in e-commerce systems are linked through a value chain and the value flows in the digital sector vis-à-vis the degree to which tax law can capture these flows can be modeled as a network structure. Hence, it notes that rendering actors and flows of value as a network
APA, Harvard, Vancouver, ISO, and other styles
8

Mascagni, Giulia, and Fabrizio Santoro. The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda. Institute of Development Studies, 2021. http://dx.doi.org/10.19088/ictd.2021.019.

Full text
Abstract:
While much knowledge is being generated on the impact of the pandemic, we still know very little on its implications on taxation in low-income countries. Yet, tax is crucial to fund crisis response and recovery, in addition to broader development plans and expanded government expenditure. This paper starts addressing this gap using a unique dataset of survey and administrative data from Rwanda. We document two significant shifts in taxpayers’ views: perceptions about the fairness of the tax system improve by 40 per cent, and their attitudes to compliance become more conditional on the provisio
APA, Harvard, Vancouver, ISO, and other styles
9

Prager, Fynnwin, Tianjun Lu, Ashley Membere, and Parveen Chhetri. Is Parking Cash-Out Worth It? Comparing Cost-Effectiveness and Climate and Equity Benefits in the Bay Area and South Coast Air Quality Management Districts. Mineta Transportation Institute, 2024. http://dx.doi.org/10.31979/mti.2024.2335.

Full text
Abstract:
This research explores the potential impacts of California parking cash-out policy changes on the Bay Area and LA County. Parking cash-out—a California law since 1992—requires that certain qualifying employers who subsidize employee parking offer employees the option to give up their parking space and receive cash instead. Studies show parking cash-out substantially reduces VMT and emissions, yet enforcement remains voluntary. Current policy covers few firms (&lt;1%) and employees (around 11%) in the study regions. Policy reform to include companies with 20+ employees could increase this to 18
APA, Harvard, Vancouver, ISO, and other styles
10

Shepherd, Andrew. Let's go double dipping! Supporting Growth from Below through Cash+. Institute of Development Studies, 2025. https://doi.org/10.19088/cpan.2025.007.

Full text
Abstract:
In Zambia, economic growth is primarily driven by large-scale, formal investments in sectors such as minerals, tourism, and services. However, these sectors employ relatively few people and have a limited impact on overall poverty reduction due to weak economic multipliers. Consequently, Zambia needs complementary efforts focused on “Growth from Below”, small- scale, informal investments at the household level to effectively reduce poverty, particularly in an economy characterised by high inequality and a heavy reliance on minerals. According to the World Bank (2025), Zambia’s economic growth
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the extended bibliographies on the topic 'IT companies taxation' for particular source types:
Journal articles Dissertations / Theses Books
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography