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Journal articles on the topic 'IT companies taxation'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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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.

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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

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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.

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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,

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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.

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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.

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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.

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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,

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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.

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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.

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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

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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.

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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.

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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.

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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.

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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

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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.

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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

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11

Brnabić, Ratko, and Marko Ivkošić. "Responsibility of administrative structure members for the taxation debts of company capital." Zbornik radova Pravnog fakulteta u Splitu 55, no. 1 (2018): 169–90. http://dx.doi.org/10.31141/zrpfs.2018.55.127.169.

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Capital Companies are required, on the basis of business results, properly kept business records and financial reports, to determine, declare, and pay tax. Members of management organs of these companies should, with the due care and diligence of prudent business persons, ensure that companies are able to pay their taxation dues. If they violate the standard of due care and diligence, they can, as taxation guarantors be liable for the companies ' debts. Rules on the means and scope of their activity are primarily determined by the Companies Act. Therefore, analysis of the taxation provisions o

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12

Selivanova, Natalia, Anna Hryhorieva, and Oleksandra Probniak. "Taxation Perculiarities of DIA City Residents." Economic journal Odessa polytechnic university 3, no. 25 (2023): 50–56. http://dx.doi.org/10.15276/ej.03.2023.6.

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The article is dedicated to studying the peculiarities associated with the taxation of IT companies that are legal entities and residents of DIA City. The main research and publications of domestic scientists-researchers are considered, and the main advantages that resident companies receive, such as exemptions from income tax, dividends, and value-added tax, are characterized, as well as the challenges and ambiguities associated with taxation rules and procedures. The current issues regarding the peculiarities of accounting and taxation of IT companies' activities in Ukraine, given the consta

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Natalia, M. Selivanova, V. Hryhorieva Anna, and Ye. Probniak Oleksandra. "Taxation Perculiarities of DIA City Residents." Economic journal Odessa polytechnic university 3, no. 25 (2023): 50–56. https://doi.org/10.5281/zenodo.8411902.

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The article is dedicated to studying the peculiarities associated with the taxation of IT companies that are legal entities and residents of DIA City. The main research and publications of domestic scientists-researchers are considered, and the main advantages that resident companies receive, such as exemptions from income tax, dividends, and value-added tax, are characterized, as well as the challenges and ambiguities associated with taxation rules and procedures. The current issues regarding the peculiarities of accounting and taxation of IT companies' activities in Ukraine, given the co

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14

Belev, S. G., E. O. Matveev, and N. S. Moguchev. "Estimation of Profit Taxation Effect on Russian Companies’ Investments." Journal of Tax Reform 8, no. 2 (2022): 127–39. http://dx.doi.org/10.15826/jtr.2022.8.2.112.

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Lak of investments in fixed assets which stimulate economic growth is one of the problems of the modern Russian economy. According to the main hypothesis of the research, that corporate profit taxation decreases companies’ investment level, we aimed to assess the level of impact of profit taxation on investments in fixed assets. To test the hypothesis, we estimate the empirical investment equation, using the indicator of tax burden as one of the factors affecting investment. The theoretical basis of the research is the neoclassical cash-flow model. The marginal effective tax rate (METR) was us

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Samokhvalova, Ksenia Vladimirovna. "Foreign experience in income taxation of companies." Налоги и налогообложение, no. 5 (May 2021): 51–68. http://dx.doi.org/10.7256/2454-065x.2021.5.36750.

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The subject of this research is the rules of corporate income taxation foreign countries existing in foreign countries, the experience of implementation of which is valuable for further development of the Russian legislation. The current state of tax systems is viewed from the perspective of implementation of the baisc tax functions: fiscal and regulatory. The importance of corporate profit taxation in formation of the income base of the budgets of the budgetary system of the Russian Federation justifies special attention to the existing mechanisms for distinguishing tax revenues between budge

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16

Zernova, Daria. "Exit Taxes on Companies in the Context of the EU Internal Market." Intertax 39, Issue 10 (2011): 471–93. http://dx.doi.org/10.54648/taxi2011051.

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In Daily Mail, the Court of Justice (CJ) ruled that the freedom of establishment did not confer on companies the right to leave jurisdiction of a Member State (MS). Ever since, exit taxation of companies has been an area full of obscurities and unknowns. Among them are: restrictive effect of non-harmonized connecting factors; an appropriate comparability standard; the absence of comparability as a ground of breach versus applying the fiscal territoriality principle at the level of justification; and criteria for an internally coherent system of exit taxation rules. Discussion of the mentioned

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17

Makeeva, E., and I. Mikhaleva. "Taxation regulation of the BriCs’ innovative Companies." BRICS Law Journal 6, no. 1 (2019): 41–62. http://dx.doi.org/10.21684/2412-2343-2019-6-1-41-62.

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18

Colker, David. "Property Taxation of Telecommunications Companies in California." Assessment 4, no. 3_suppl (1997): 47–52. http://dx.doi.org/10.1177/107319119743009.

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19

Osmundsen, Petter. "Taxation of petroleum companies possessing private information." Resource and Energy Economics 17, no. 4 (1995): 357–77. http://dx.doi.org/10.1016/0928-7655(95)00011-9.

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20

KOSCHUK, Tetiana. "Ways to improve taxation for digital companies." Fìnansi Ukraïni 2019, no. 10 (2019): 73–88. http://dx.doi.org/10.33763/finukr2019.10.073.

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21

Stiglingh, M., and J. F. M. Kotzé. "Openbaarmaking van belastinginligting in die finansiële verslae van maatskappye: Vereistes, riglyne en mate van voldoening." Meditari Accountancy Research 10, no. 1 (2002): 187–208. http://dx.doi.org/10.1108/10222529200200010.

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The purpose of this study was to determine the requirements and guidelines for the disclosure of taxation information in the financial reports of South African companies in order to determine the extent to which leading South African companies comply with these requirements and guidelines. It was determined that there are comprehensive requirements and guidelines in respect of the disclosure of taxation information in the financial reports of South African companies. These requirements and guidelines are regulated by the Companies Act, No. 61 of 1973, as well as the statements of Generally Acc

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22

Kleist, David. "NSFR Seminar 2014 – National Report for Sweden." Nordic Tax Journal 2014, no. 2 (2014): 215–27. http://dx.doi.org/10.1515/ntaxj-2014-0026.

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Abstract This article aims to give an overview of the rules concerning taxation of companies in Sweden and of trends in the taxation of companies that have been evident in the last few years. It focuses in particular on issues that are connected with the so-called BEPS discussion, for instance interest deduction limitations, CFC rules, general anti-avoidance rules and other rules intended to protect the national tax base. It also sets out to describe other important features of the Swedish tax legislation in regard to companies, such as the rules on taxation of inbound and outbound dividends,

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23

Kantaukov, Mark, and Priit Sander. "Value in the eye of the beholder: a survey of valuation practices of Estonian financial professionals." Investment Management and Financial Innovations 13, no. 2 (2016): 157–72. http://dx.doi.org/10.21511/imfi.13(2-1).2016.04.

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This is the first empirical study related to the linkage between distributed profit taxation and company valuation. In this paper we present the results of a survey of Estonian valuation practitioners. The main purpose of this study is to clarify the valuation practices of Estonian analysts with emphasis on fundamental analysis-based valuation methods. We elucidate whether and how practitioners treat certain aspects of corporate income taxation when valuing Estonian companies, and how they adjust conventional models taking into account the peculiarities of the Estonian distributed profit taxat

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24

Zvirgzdiņa, Rosita, Iveta Linina, Gita Avotiņa, Velga Vevere, and Ivars Avotiņš. "Possible Improvements of Corporate Income Tax in Latvia to Its Neighbouring Countries." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 22 (June 5, 2025): 1220–26. https://doi.org/10.37394/23207.2025.22.99.

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When evaluating corporate income tax (CIT) regimes, businesses compare postponed taxation to annual taxation. Under postponed taxation, companies defer CIT until profits are distributed to owners—as in Latvia’s 2018 model, which levies a 20 % tax on distributed profits. This approach allows firms to retain and reinvest untaxed earnings, accelerating development and expansion. In contrast, annual taxation demands immediate CIT payment upon profit realization, regardless of distribution. While annual taxation simplifies planning and ensures timely revenue collection for governments, it restricts

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Mukhiddinovich, Babakhоnov Jafar. "THE IMPACT OF TAXES ON THE DEVELOPMENT OF COMPANIES." European International Journal of Multidisciplinary Research and Management Studies 4, no. 12 (2024): 132–37. https://doi.org/10.55640/eijmrms-04-12-24.

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Holding corporations, often characterized by their significant market power and control over pricing, present unique challenges and opportunities within the economic landscape. This article explores the impact of taxation on these entities, particularly how tax policies can be structured to incentivize investment in innovation. We discuss the theoretical underpinnings of taxation, the behavior of monopolies in response to tax regimes, and the potential policy frameworks that could align corporate financial strategies with innovation-driven growth. The study focuses on the role of tax incentive

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Gorbunova, Elena N. "TAX POLICY OF THE STATE IN THE OIL INDUSTRY AS AN INSTRUMENT OF ENSURING FINANCIAL SAFETY OF THE RUSSIAN FEDERATION IN THE PERIOD OF AN UNSTABLE ECONOMIC AND POLITICAL COUNTRY SITUATION." Yugra State University Bulletin 13, no. 1-2 (2017): 97–101. http://dx.doi.org/10.17816/byusu2017131-297-101.

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Oil extraction taxation in our country was and remains a subject of special discussion. This article deals with actual problems of the taxation of the entities of an oil sector in the conditions of financial crisis, the sanctions imposed against Russia and the low prices of oil are considered. The object of research are topical issues of the taxation of the oil industry, in particular the mechanism of the taxation of the added income of the oil companies. The main options of tax mechanisms offered by the Ministry of Finance of the Russian Federation and the Ministry of Energy of the Russian Fe

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27

Branston, J. Robert, and Anna B. Gilmore. "The failure of the UK to tax adequately tobacco company profits." Journal of Public Health 42, no. 1 (2019): 69–76. http://dx.doi.org/10.1093/pubmed/fdz004.

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Abstract Background A key driver of the global tobacco epidemic is the massive profit earned from manufacturing tobacco products despite high levels of product taxation. Two of the four major Transnational Tobacco companies are based in the UK, where there is growing evidence of corporate tax avoidance by transnational firms and where there are calls for the industry to pay more towards the harms caused by tobacco products. Objectives/Methods UK tobacco company profit and corporation tax data between 2009 and 2016 is obtained from publically available sources. The intention is not to perform a

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28

Singhania, Monica. "Taxation and Corporate Payout Policy." Vikalpa: The Journal for Decision Makers 31, no. 4 (2006): 47–66. http://dx.doi.org/10.1177/0256090920060404.

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This study examines the dividend trends of 590 Indian companies over the period 1992–2004 of all manufacturing, non-government, non-financial, and non-banking companies listed on BSE for which there was no missing financial information over the period of the study. Dividend payout has been chosen for the purpose of examining the impact of taxation on dividend policy. Analysis was done for the full period under consideration, immediate one year of tax regime change, and immediate three years of tax regime change so as to conclusively establish the results and also to note the variations in resu

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JESUS, Gabriel Santos de, and Robério Dantas de FRANÇA. "LEVEL OF TAXATION, FISCAL LITIGATION, AND REPUTATION OF BRAZILIAN PUBLICLY TRADED COMPANIES." Boletim de Conjuntura (BOCA) 19, no. 56 (2024): 464–91. https://doi.org/10.5281/zenodo.13917311.

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Corporate reputation is an important tool to help organizations achieve their goals, as well as the reduction of taxes (tax avoidance). However, an aggressive reduction in taxes can lead to tax disputes, which may or may not negatively affect corporate reputation, thus characterizing controversial strategies. Although the literature offers studies that evaluate the relationship between taxation levels and variables such as governance, crisis, sustainability, among others, there is a scarcity of research linking profit taxation levels and corporate reputation associated with tax litigation proc

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Machehin, Viktor A. "International Taxation at the Beginning of the XXI Century: A New Reality." Zakon 20, no. 11 (2023): 20–31. http://dx.doi.org/10.37239/0869-4400-2023-20-11-20-31.

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The article analyses the main changes in international taxation at the beginning of the XXI century. The author highlights the changes in the system of tax international information exchange for individuals and the BEPS project for multinational companies. These changes were caused by the consequences of the 2008 crisis. A system of tax information exchange in digital form based on international tax agreements was built for individuals. To combat corporate international tax evasion, the G-20 and OECD presented a BEPS Action Plan consisting of 15 actions. This Plan is designed to prevent the ch

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Jalilov, Sherzod. "Effective Taxation Mechanism and Profitability in Fuel and Energy Industry: Case Study of Selected Oil and Gas Companies in Uzbekistan." INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION 4, no. 1 (2017): 29–33. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.41.1004.

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Fuel and energy industry rules one of the well-positioned markets in the world economy which supplies planet’s most needed and limited resources with evergrowing demands. Being a marketable supplier and leading movement of large flows of capital requires being surely treated as a leading investor, employer, and taxpayer. Taxation of fuel and energy industry, especially oil and gas industry has been an irreplaceable source of revenue for oil and gas exporting economies. New taxation rules, methods, and types have been regularly introduced to keep an optimal balance between government and compan

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32

Cucoşel, Constantin. "The Fiscal Pressure Endured by Trading Companies." International Journal of Human Resource Studies 3, no. 1 (2013): 134. http://dx.doi.org/10.5296/ijhrs.v3i1.3350.

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In order to carry out the extremely complex and diverse tasks it has to perform, the state needs important financial resources it can obtain either from within the country, from its taxpayers, physical persons or legal entities, or from external sources when internal resources are insufficient. The society cannot exist in the absence of the duties and taxes whose necessity is, on one hand stipulated by the Constitution, and on the other, proved by historical reality. It is only logical for these taxes to be imposed to the taxpayers. Fiscal pressure is a concept closely related to the notion of

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CHAIKOVSKAYA, Lyubov' A., and Sergei A. FILIN. "Accounting considerations and tax treatment of IT companies under sanctions." International Accounting 26, no. 3 (2023): 313–38. http://dx.doi.org/10.24891/ia.26.3.313.

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Subject. This article discusses the accounting considerations and tax treatment of IT companies under sanctions against Russia. Objectives. The article aims to identify the above-mentioned considerations and treatment, and offer recommendations for accounting and taxation of IT companies in the context of sanctions. Methods. For the study, we used analysis and synthesis, and research methods, based on logical grounds. Results. The article describes the particularities of accounting and taxation of IT companies under sanctions, and offers certain recommendations to the IT company accountant cha

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Borrego, Luis M. P. "Changing the Paradigm of Shipping Activities Taxation in Portugal." Intertax 45, Issue 6/7 (2017): 489–500. http://dx.doi.org/10.54648/taxi2017041.

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This article intends to describe the latest developments regarding the options on the taxation of shipping companies in Portugal. The recent policy developments aim at a reformulation of the taxation system, in particular with the possible adoption of a tonnage tax regime, like most of its European counterparts. Thus, this article includes an overview of the current taxation options for shipping companies and seafarers in the EU, their framework for State aid and a general description of the tax policy options that may be adopted in Portugal; it also considers whether, in the Portuguese case,

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Nilsson, Therese, and Petra Inwinkl. "The Swedish Taxation on Loans from Foreign Companies." EC Tax Review 20, Issue 2 (2011): 84–93. http://dx.doi.org/10.54648/ecta2011009.

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On 1 January 2010, the Swedish government changed the rule on taxation of prohibited loans between Swedish companies and their shareholders and extended the regulation to loans granted by foreign companies. By changing the rule to also comprise foreign companies, the government aims to eliminate tax avoidance. The inclusion of foreign corporations in national legislation has been subject to criticism by the consultative bodies in the government bill and in the legal debate. The expression of discontent is due to the fact that the extension of the statutory rules to foreign companies does not c

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Park, Jong-Su. "Study on gift taxation of earnings from securities-listing in the use of special purpose acquisition company." KOREAN SOCIETY OF TAX LAW 7, no. 4 (2022): 5–50. http://dx.doi.org/10.37733/tkjt.2022.7.4.5.

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This article aims at the current legal issues on gift taxation of earnings from securities-listing. Gift taxation has been very dramatically changed in Korea. In 2005 Korea has introduced a fully comprehensive gift tax in korean Inheritance and Gift Tax Law(KIGTL). The legislative purpose was to prevent an anomalous shift of wealth without cost between citizens. But fully comprehensive taxation can violate the principle of substantial legislated taxation. And also it can incapacitate the principle of proportionality. Gift taxation of earnings from securities-listing in § 41-3 KIGTL is on

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Lyutova, Olga. "Taxation of Digital Companies: Experience of Russia and Other Countries." Financial Law Review, no. 22 (2) (2021): 113–28. http://dx.doi.org/10.4467/22996834flr.21.015.13983.

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The article concerns the patterns of development of the tax legislation of the Russian Federation and other countries related to the taxation of companies providing digital services. Some scientific and practical issues affecting the problems of tax incentives for entrepreneurship in digital companies are analyzed. The article covers the issues of the staged transformation of Russian tax law, which occurred as a result of the so-called "tax maneuver" of the rules for taxation of IT companies, associated with the need to stimulate the production of national software. The main idea of the resear

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38

Chartoryiskyi, K. S. "The history of the concept of controlled foreign company in international taxation." Analytical and Comparative Jurisprudence, no. 1 (March 1, 2025): 541–46. https://doi.org/10.24144/2788-6018.2025.01.90.

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In the article, the author examines the history of the concept of controlled foreign companies in international taxation. It is stated that the consistent introduction of the rules for controlled foreign companies demonstrates the desire of states to minimize tax risks in tax planning and to introduce rules which make it impossible to optimize the tax burden and, as a result, to avoid paying taxes in the country of residence of the beneficial owners of income. It is established that historically, the rules for taxation of controlled foreign companies have existed in the legislation of foreign

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Dinis, Ana Cristina dos Santos Arromba, Cidália Maria da Mota Lopes, Alexandre Miguel Fernandes Gomes da Silva, and Pedro Miguel de Jesus Marcelino. "Taxation of Insolvent Companies: Empirical Evidence in Portugal." Revista Contabilidade & Finanças 27, no. 70 (2016): 43–54. http://dx.doi.org/10.1590/1808-057x201500020.

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This article discusses the issue of taxation of insolvent companies in Portugal, particularly regarding the Portuguese tax on revenue of legal entities (IRC). For this purpose, first, some considerations on the legal framework of insolvent companies are woven and, second, their tax regime is analyzed. Then, a brief review of the main studies that, in the international context, analyze and debate major issues derived from the tax regime of insolvent companies is conducted, particularly in Brazil, Spain, United States, and Italy. Finally, there are the results of an empirical study conducted in

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40

De Mezzo, Lucian. "Performance management during crisis periods – How inter-company transactions can positively influence the business model." Proceedings of the International Conference on Business Excellence 15, no. 1 (2021): 715–22. http://dx.doi.org/10.2478/picbe-2021-0067.

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Abstract The current paper explores how inter-company arrangements within a group can positively influence companies’ performance management strategies. In current globalization era, taxation system transcends the countries boarders, being a tool used both for eliminating double taxation for an income, but also as leverage in modern commercial wars (e.g. import taxes between USA and China). Thus, it can be considered that taxation knowledge provides a competitive advantage to all companies that are considering it as a business tool, in an ethical manner. The necessity of such an analysis appea

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Rodrigues, Carlos, and Ana Campina. "Anti-tax evasion rules and the Autonomous Taxation of companies in Portugal." Global Journal of Business, Economics and Management: Current Issues 14, no. 1 (2024): 1–11. http://dx.doi.org/10.18844/gjbem.v13i1.9343.

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States, in their tax systems, create anti-tax evasion rules to try to eliminate the possibility of taxpayers engaging in behavior that harms the state in collecting the taxes that each citizen or company owes. Anti-tax evasion rules also aim to ensure that everyone contributes to public spending according to their real ability to pay, thus respecting the principle of equal contribution based on real and effective economic and financial capacity. Aware that there are companies that carry out harmful acts and thus reduce their economic and financial capacity to try to reduce their tax burden in

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42

Fernandes de Oliveira, António, and Rogério M. Fernandes Ferreira. "Taxation of Dividends Distributed by Portuguese Resident Companies." Intertax 34, Issue 11 (2006): 559–61. http://dx.doi.org/10.54648/taxi2006080.

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Fallon, Geralyn M. "The Taxation of Companies and Individuals in Yemen." Arab Law Quarterly 8, no. 1 (1993): 37–45. http://dx.doi.org/10.1163/157302593x00302.

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Арсакаев, И. Ш., П. А. Ибрагимова, and Л. Ш. Султанова. "Taxation regime of holding companies: problems and solutions." Экономика и предпринимательство, no. 6(131) (August 9, 2021): 696–702. http://dx.doi.org/10.34925/eip.2021.131.6.135.

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В статье рассматриваются интегрированные аспекты холдинговой структуры в экономическом образовании страны. Возможность установления экономических и правовых отношений внутри холдинга характеризуется структурой холдинга. Предпринимается попытка классифицировать холдинги по важности. The article deals with the integrated aspects of the holding structure in the economic education of the country. The possibility of establishing economic and legal relations within the holding is characterized by thestructure of the holding. An attempt is made to classify holdings by importance.

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Sulistyowati, Rini, and Herni Susilowati. "ANALISIS KEPUASAN PENGGUNA PADA SISTEM APLIKASI PERPAJAKAN PT. ASURANSI SIMAS INSURTECH DI JAKARTA DENGAN METODE TAM." Jurnal Informatika dan Komputasi: Media Bahasan, Analisa dan Aplikasi 15, no. 01 (2021): 25–32. http://dx.doi.org/10.56956/jiki.v15i01.83.

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PT. Asuransi Simas Insurtech makes a taxation application to assist companies in carrying out taxation documentation both corporate tax documents and for counterparties. This application was created as a means to simplify and shorten the workings of companies and transaction opponents to access their tax documents or data. This study aims to determine whether the taxation application system of PT. Insurance Simas Insurtech can be accepted or not by employees and transaction opponents of PT. Insurance Simas Insurtech. From known problems, measurements are made using the right method. PT. Asuran

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FAKAYODE, OPEOLUWA PAUL, OLAYEMI, and OLUSEYANU OLAMIDE. "ENVIRONMENTAL ACCOUNTING AND TAXATION AND PERFORMANCE OF MANUFACTURING COMPANIES IN NIGERIA (2014 - 2022)." International Journal of Social Sciences and Management Review 06, no. 06 (2023): 166–80. http://dx.doi.org/10.37602/ijssmr.2023.6613.

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The argument from different quarters is premised on the fact that environmental accounting and taxation could lead to increased expenses for the companies or collapse of the companies due to higher production costs. This study therefore examined the effect of environmental accounting and taxation on the performance of manufacturing in Nigeria. Purposive sampling techniques were used to select fifteen companies from the manufacturing sector. An ex-post facto research design was employed. Secondary data used for the study was extracted from the financial reports of the selected companies. Variab

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Sinenko, Olga A., and Alexey Yu Domnikov. "Property Taxation of Companies in Territories With a Special Economic Status." Financial Journal 14, no. 3 (2022): 74–85. http://dx.doi.org/10.31107/2075-1990-2022-3-74-85.

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The article is devoted to the study of fiscal mechanisms of regulation of property taxation in the territories with a special economic status. The purpose of this work is to analyze the specifics of property taxes, to assess the value and structure of tax preferences provided, as well as to identify trends in property taxation of companies within the territories with a special economic status. The paper explores the features of property taxation within these territories both in Russia and in foreign countries. It is concluded that in foreign practice tax preferences on property taxes are appli

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Li, Han. "The Research of Double Taxation, Optimal Taxation for New Companies and Chapter 11 Bankruptcy-reorganization Process." Advances in Economics, Management and Political Sciences 201, no. 1 (2025): 188–97. https://doi.org/10.54254/2754-1169/2025.ld25331.

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For C-Corporation, when a company generates a profit, it needs to pay a corporate income tax. However, when the after-tax profit is distributed to shareholders, the shareholders need to pay personal income tax again. Corporate income tax and personal income tax form a double taxation. Investors hope to reduce the double taxation of corporate profits as much as possible through a form of credit like tax treaties. When taxation policies are made for new companies, equal attention should be paid to both relieving the tax burden of new companies and the fairness. The method of deferral tax can be

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Лариса Ивановна, Волова. "Understanding the problematic issues of the global reform of international taxation of digital companies." NORTH CAUCASUS LEGAL VESTNIK 1, no. 4 (2024): 62–70. https://doi.org/10.22394/2074-7306-2024-1-4-62-70.

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The author's interest in the topic of the article is caused by the fact that in the context of a new geopolitical reality, the process of transformation of the international tax order and, within its framework, the rules for taxation of profits of foreign digital companies is accelerating. In the article, the author analyzes and comprehends the problematic issues of the reform of international taxation carried out by the Organization for Economic Cooperation and Development (OECD) at the global level. The author gives an assessment of the International Approach to taxation of profits of digita

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Alekseev, A. S. "Opportunities for tax planning for digital companies: international experience." Russian Journal of Industrial Economics 14, no. 2 (2021): 214–22. http://dx.doi.org/10.17073/2072-1633-2021-2-214-222.

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The article deals with comparing taxation conditions of a range of countries which can be applied for IT companies as the subjects of digital economy. The author examines the peculiar features of tax privileges, tax planning tools and optimization for running digital companies in such countries as Estonia, Hong Kong, Great Britain, Malta and Ireland. These countries are included in a number of international ratings and are highly estimated by foreign experts as regards the level of convenience of doing IT business. The author especially focuses on the financial calculations of possible ways fo

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