Relevant bibliographies by topics / The mechanism of taxation of management companies

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Academic literature on the topic 'The mechanism of taxation of management companies'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "The mechanism of taxation of management companies"

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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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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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Chukurna, Оlena, Larysa Radkevych, and Liliya Rudyk. "The influence of international offshore jurisdictions on the pricing strategy." VUZF Review 6, no. 4 (2021): 79–90. http://dx.doi.org/10.38188/2534-9228.21.4.09.

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The article analyzes the causes of offshore jurisdictions and identifies the effects of offshore on national economies. An analysis of the implementation of export-import operations carried out by offshore companies in order to influence the pricing process. The pricing mechanism with affiliates within offshore jurisdictions was presented. It was substantiated the role of offshore banks in the implementation of the pricing mechanism. It was presented the pricing mechanisms within offshore jurisdictions. It has been made an analysis of the impact of transfer pricing within offshore jurisdiction
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Živković, Lidija. "Resolution of Dual Residence Instances in the Case of Companies." Anali Pravnog fakulteta u Beogradu, no. 4 (December 18, 2020): 111–29. http://dx.doi.org/10.51204/anali_pfub_20406a.

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The application of double taxation treaties presupposes that the potential cases of dual residence have been previously resolved. For this purpose, the major model-conventions on the basis of which double taxation treaties around the globe are negotiated contain the so-called tie-breaker rule. In the wake of the recent revision of the international tax system resulting from the OECD’s Base Erosion and Profit Shifting Action Plan, the existing tie-breaker rule for companies has been thoroughly amended. Instead of determining companies’ residence based on the place of the effective management cr
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Gunawan, Corinna Theodora, and Dwi Asih Surjandari. "Effect of Transfer Pricing, Capital Intensity and Earnings Management on Tax Avoidance." Journal of Economics, Finance and Accounting Studies 4, no. 2 (2022): 184–90. http://dx.doi.org/10.32996/jefas.2022.4.2.14.

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Taxation is a mechanism for collecting state revenues and an instrument of a country's fiscal policy. However, tax is a burden for the company. So the company's management is interested in maximising profits by avoiding taxation. This study aims to determine the effect of transfer pricing, capital intensity, and earnings management on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the 2015–2019 period. The determination of the research sample was made using the purposive sampling method, with a total sample of 66 companies, to obtain 330 data. The software
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Kartika Sari, Nurshadrina, Isti Fadah, and Intan Nurul Awwaliyah. "Tax Motivation in Earnings Management." International Social Sciences and Humanities 1, no. 2 (2022): 479–85. http://dx.doi.org/10.32528/issh.v1i2.209.

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Earnings management is a manager's behavior in managing reported earnings by using methods/techniques to achieve personal and corporate interests. Where earnings management can be viewed based on two perspectives, namely the opportunistic perspective and Messod (2001). According to Watts and Zimmerman (1986), one of the hypotheses of managers in earnings management is related to the political cost hypothesis. One of the methods that can be used by management is tax avoidance in the practice of earnings management.
 Research evidence shows that first, there is no difference in the pattern
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Hendriarto, Prasetyono. "Relevance between transfer pricing and taxpayer compliance and marketing accounting management efficiency." Linguistics and Culture Review 5, S4 (2021): 2066–77. http://dx.doi.org/10.21744/lingcure.v5ns4.1913.

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Transfer pricing is crucial because every company certainly has a goal, namely to get profits through minimal expenses, perhaps reducing tax overpayments to become one of the most efficient and productive companies. To prove this hypothesis, this study has conducted a series of evidence through many special scientific publications that discuss transfer pricing of tax obligations and the accounting efficiency of corporate management. The data will certainly not be helpful and answer questions without first going through a comprehensive review process which is carried out, among others, through
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Limberg, Stephen T., John R. Robison, and Michael S. Schadewald. "Financial strategies for minimizing corporate income taxes under Brazil's new global tax system." Revista de Administração de Empresas 37, no. 1 (1997): 41–52. http://dx.doi.org/10.1590/s0034-75901997000100005.

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In 1996, Brazil adopted a worldwide income tax system for corporations. This system represents a fundamental change in how the Brazílian government treats multinational transactions and the tax minimizing strategies relevant to businesses. In this article, we describe the conceptual basis for worldwide tax systems and the problem of double taxation that they create. Responses to double taxation by both the governments and the priva te sector are considered. Namely, the imperfect mechanisms developed by Brazil and other countries for mitigating double taxation are analyzed. We ultimately focus
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Ivasechko, Uliana, Mariia Gumenna-Derii, and Vasyl Derii. "Financial resources of construction companies as levers of social partnership: accounting and taxation." Herald of Economics, no. 4 (March 16, 2022): 187. http://dx.doi.org/10.35774/visnyk2021.04.187.

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Introduction. Currently, there is a need to introduce an appropriate mechanism of interconnections between the private sector and government agencies, which should be aimed at improving the state of social partnership by attracting financial resources of socially oriented entrepreneurial construction structures. The study’s relevance was assessed by a better use of financial resources to ensure correct and timely accounting and management. Purpose. The purpose of the study is to reveal the essence and importance of financial resources for the development of social partnership and to reflect th
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Frolov, Sergiy, Victoria Strilec, and Ievgen Balatskyi. "Foresight technologies in financial provision of small business in Ukraine." Problems and Perspectives in Management 15, no. 1 (2017): 200–209. http://dx.doi.org/10.21511/ppm.15(1-1).2017.07.

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The problems of formation of small business in Ukraine are caused by insufficient financial provision, ineffective mechanism of taxation and unsustainable state regulatory policies. The aim of the paper is analyze financial provision of small businesses and substantiation of its improvement scenarios with the use of foresight instruments. The paper evaluates the criteria of financial provision of small businesses. It offers the organizational mechanism of financial provision of small business. It also assesses the system of relations “state-small businesses” in the formation of financial provi
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Dissertations / Theses on the topic "The mechanism of taxation of management companies"

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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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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.

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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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Du, Shou Wu. "A study of the market penetration mechanism used by international pharmaceutical companies to develop the Guangzhou market for western medicine." Thesis, University of Macau, 2000. http://umaclib3.umac.mo/record=b1636646.

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Luker, Karen. "The effectiveness of the 'place of effective management' tie-breaker rule in the OECD Model Tax Convention / by K. Luker." Thesis, North-West University, 2010. http://hdl.handle.net/10394/4430.

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Double taxation could arise in a situation where resident- resident conflicts occur. Resident–resident conflicts occur in the situation where both countries regard such a person as a “resident” for tax purposes under their domestic legislation. For that reason, all income that is earned by that person, irrespective of the jurisdiction it is earned in, will be subject to tax in both countries. In order to resolve these conflicts, the Organisation for Economic Cooperation and Development’s (“OECD’s”) Model Tax Convention contains a tie breaker clause which states that a non-individual shall be
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Metawa, Noura s. "The Impact of Governance Mechanism on Performance and Survival of Entrepreneurial Firms." ScholarWorks@UNO, 2018. https://scholarworks.uno.edu/td/2475.

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The dissertation consists of two essays. The first essay studies governance structures and their effectiveness for start-up companies and their survival. We utilize data from the Kauffman Survey, which tracks a sample of firms from their inceptions through their first eight years of existence. We hypothesize and find evidence that a startup's governance system affects its survivability as well as its performance. We show that controlling for the firm size and the industry, cross-sectional variations in the performance of the start-up firms can be explained by governance variables; the presence
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Шевців, А. Б. "Науково-практичні засади формування та реалізації програм сталого розвитку економіки". Thesis, Чернігів, 2019. http://ir.stu.cn.ua/123456789/18341.

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Шевців, А. Б. Науково-практичні засади формування та реалізації програм сталого розвитку економіки : дис. ... канд. екон. наук : 08.00.03 / А. Б. Шевців. - Львів, 2019. - 256 с.<br>Дисертаційна робота присвячена обґрунтуванню теоретико-організаційних аспектів формування та реалізації програм сталого розвитку економіки в сучасних умовах. Зокрема, здійснено комплексне теоретичне узагальнення та запропоновано нове вирішення науково-практичного завдання, що проявляється в розробці і обґрунтуванні науково-практичних засад управління формуванням та реалізацією відповідних програм з врахуванням мотив
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Степанюк, Г. С. "Еколого-економічний реінжиніринг виробничих процесів техногенно небезпечних нафтогазових підприємств". Thesis, Івано-Франківський національний технічний університет нафти і газу, 2011. http://elar.nung.edu.ua/handle/123456789/1919.

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Дисертаційна робота присвячена розробці теоретико-методичних засад еколого-економічного реінжинірингу виробничих процесів техногенно небезпечних нафтогазових підприємств. У роботі досліджено проблеми функціонування та управління техногенно небезпечними нафтогазовими підприємствами. Обґрунтовано доцільність застосування управлінської технології реінжинірингу стосовно реформування техногенно небезпечних нафтогазових підприємств у екологічно безпечні суб’єкти господарювання. Здійснено аналіз техногенно небезпечних виробничих процесів нафтогазових підприємств на території Західного нафтогазоносно
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Кутила, В. Г. "Оподаткування керуючих компаній з обслуговування житлового фонду". Thesis, 2019. http://dspace.oneu.edu.ua/jspui/handle/123456789/11291.

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У роботі розглядаються теоретичні засади оподаткування керуючих компаній. Проведено моніторинг розвитку житлового фонду України. Проаналізована динаміка та структура податкових надходжень від керуючих компаній до централізованих фондів грошових коштів. Оцінений та проаналізований стану використання податкових методів, інструментів і важелів розвитку керуючих компаній. Досліджено зарубіжний досвід оподаткування керуючих компаній та запропоновано напрямки його адаптації до вітчизняної практики. Окреслено шляхи підвищення ефективності дії механізму оподаткування керуючих компаній.<br>The theore
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Dias, Cláudia Maria Marramaque Afecto. "Earnings management as a determinant of choice between alternative income taxation regimes of small Portuguese companies." Doctoral thesis, 2019. http://hdl.handle.net/10071/18851.

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Since 2014 Portuguese SMEs can opt for a Simplified Taxation Regime (STR) to determine their taxable income as an alternative to the general regime. However, and despite the expectation that this regime would simplify and encourage tax compliance of small and medium enterprises (SMEs), most of them have not adopt this regime. According with the Portuguese Tax Authority’s statistics about Corporate Income Tax (CIT) returns for 2014-2016, the SMEs that fulfil the condition about the annual amount of revenue represent more than 70 percent of companies but just over 3 percent chose STR. Wit
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Books on the topic "The mechanism of taxation of management companies"

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M, Duer Walter, Peat Marwick Main & Co., and Peat Marwick International, eds. Captive insurance update: Tax Reform Act of 1986, Risk Retention Act of 1986, U.S. tax consequences, financial modeling, captive jurisdictions, producer reinsurance programs. 2nd ed. Peat Marwick Main, 1987.

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Kakacek, Keith C. Tax aspects of property and casualty risk management. Commerce Clearing House, 1987.

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Kakacek, Keith C. Tax aspects of property and casualty risk management. Commerce Clearing House, 1987.

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Marcus, Lutter, and Hommelhoff Peter, eds. SE-Kommentar: SE-VO, SEAG, SEBG, Steuerrecht. O. Schmidt, 2008.

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Morozko, Nina, and Valentina Didenko. Financial management in small business. INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1862677.

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The textbook discusses the main provisions of the financial policy of the organization. The peculiarities of the functioning of small business in Russia are highlighted. The problems of the formation of financial resources of small organizations, the insolvency of organizations, the financial equivalent of the security of the functioning of small businesses are disclosed. The methods of financial management in small business, the provisions of the mechanism for ensuring the financial stability of the functioning of small organizations are considered in detail. The main directions of financial
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Bessolicyn, Aleksandr. Cinema of the Modern Era (Joint-stock cinematographic companies in Russia at the beginning of the twentieth century). INFRA-M Academic Publishing LLC., 2024. http://dx.doi.org/10.12737/2145830.

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Based on a wide range of sources, the monograph shows the activities of the main officially registered joint-stock cinematographic companies operating in Russia at the beginning of the twentieth century. Economic modernization, which flourished in Russia at the turn of the XIX – XX centuries, accelerated the process of formation of joint-stock cinematographic companies. This period turned out to be bright for Russia, but chronologically short. Having turned into a mass spectacle, cinema developed along the path of transformation into an art form that was technological in nature and focused lar
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Canada. Bill: An act to provide for the taxation and recovery of arbitrators' fees. Hunter, Rose, 2001.

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Office, General Accounting. Foreign assistance: USAID and the Department of State are beginning to implement prohibition on taxation of aid. GAO, 2004.

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Canada. Bill: An act respecting railway postal subsidies and amalgamation of railway companies, and otherwise in amendment of the Railway Act. Hunter, Rose, 2001.

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Canada. Bill: An act to amend the act intituled, An act respecting joint stock companies for the construction of roads and other works in Upper Canada. Hunter, Rose, 2001.

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Book chapters on the topic "The mechanism of taxation of management companies"

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Guo, Heng. "The Perceived Risk, Creativity Mechanism, Innovation Performance and Organizational Performance of Factoring Companies." In Proceedings of the 2022 2nd International Conference on Financial Management and Economic Transition (FMET 2022). Atlantis Press International BV, 2022. http://dx.doi.org/10.2991/978-94-6463-054-1_81.

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Chen, Gong-rong, Cheng-yin Zheng, and Qi-shan Li. "Comparative Study on the Performance of GEM Listed Companies Having or Not the Stock Right Incentive Mechanism." In The 19th International Conference on Industrial Engineering and Engineering Management. Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-37270-4_63.

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Wang, Yuan, and Xiao Zhao. "Research on the Reverse Knowledge Transfer Mechanism Through the Overseas M&A of China’s Companies: Based on the BSC Ideology." In The 19th International Conference on Industrial Engineering and Engineering Management. Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-38427-1_74.

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Miao, Xin, Guiqing Li, Jingyu Fu, Meng Sun, and Yaqing Zhang. "The mechanism of green finance on the greenwashing behavior of companies in high carbon industries: A heterogeneous environmental regulation perspective." In Proceedings of the 2022 4th International Conference on Economic Management and Cultural Industry (ICEMCI 2022). Atlantis Press International BV, 2023. http://dx.doi.org/10.2991/978-94-6463-098-5_72.

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Gekara, Victor Oyaro. "Can the UK Tonnage Tax Minimum Training Obligation Address Declining Cadet Recruitment and Training in the UK?" In The World of the Seafarer. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-49825-2_4.

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AbstractThis chapter presents a critical analysis of the capacity of the nation-state to develop and implement effective policy interventions on behalf of national labour interests in highly globalized industries. This follows the consistent observation that, under neoliberal capitalism, governments have lacked the power and/or will to implement pro-labour legislation in the same way as they have done for capital (Fourcades-Gourinchas and Babb 2002; Peck 2004; Kotz 2015). This discussion is developed with reference to the Tonnage Tax policy, introduced by the UK government in 2000, as the key
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Smailhodžić, Edin, and Denis Berberović. "Digital Creativity: Upgrading Creativity in Digital Business." In Digital Entrepreneurship. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-53914-6_9.

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AbstractCreativity has become one of the most important driving factors of today’s digital business environments. Businesses are increasingly looking for creative employees who can offer new and out-of-the-box solutions to existing problems. Companies go through the process of digital transformation by increasingly changing the ways in which they employ digital technologies and develop new digital business models that help to create and to capture value. Combined with a creative approach, companies have experienced a surge in creative digital solutions. However, the creative process is not a s
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Pavlova, Margarita. "Case Study: Hong Kong Special Administrative Region, People’s Republic of China. Realities of MSME: What Green Skills Are Included in the RVAs?" In Education for Sustainability. Springer Nature Singapore, 2022. http://dx.doi.org/10.1007/978-981-19-2072-1_6.

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AbstractThis chapter presents and analyses the results of a Hong Kong SAR, PRC, study. Sixteen micro, small and medium enterprises (MSMEs) were interviewed in Hong Kong SAR, PRC: four in automotive, four in waste management and eight in the catering sectors. Data collection on PVC manufacturing was not feasible due to the inactivity of that industry in Hong Kong SAR, PRC. The automotive and waste management industries are regulated by the government, so all results were obtained from the formal sector. Regarding the catering industry, both formal and informal companies were interviewed and vis
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Cui, Shiliang, Zhongbin Wang, and Luyi Yang. "Referral Priority Programs." In Innovative Priority Mechanisms in Service Operations. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-30841-3_5.

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AbstractThis chapter presents a model of the referral priority program, an emerging business practice adopted by a growing number of technology companies that manage a wait list of customers. It enables existing customers on the wait list to gain priority access if they successfully refer new customers to the wait list. Unlike more commonly used referral reward programs, this novel mechanism does not offer monetary compensation to referring customers but leverages customers’ own disutility of delays to create referral incentives. Despite this appealing feature, our queueing-game-theoretic anal
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Olushola, Oluwatosin, Pa Lamin Beyai, and Alexander Anagbado. "Taxation and the Challenge of Fiscal Sustainability in a Resource-Rich Developing Country: A Re-evaluation of the Nigerian Perspective." In Business and Management - Annual Volume 2023 [Working Title]. IntechOpen, 2023. http://dx.doi.org/10.5772/intechopen.111406.

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Taxation plays a pivotal role in the fiscal management and financing of the public sector by the government. This study is dedicated to a comprehensive exploration of taxation and its implications for fiscal sustainability, particularly in the context of a resource-rich developing nation, with a specific focus on Nigeria. In our investigation, we harnessed the power of the Autoregressive Distributed Lag (ARDL) model alongside other robust econometric tools such as the Augmented Dickey-Fuller unit root test and the ARDL bounds test of cointegration. The empirical findings of this study undersco
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Bakar Türegün, Feride, and Adnan Gerçek. "Managing the Current Risks of Companies." In Handbook of Research on New Challenges and Global Outlooks in Financial Risk Management. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-7998-8609-9.ch012.

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The taxation power of governments affects companies' business activities. For this reason, the legal limit of tax law must be known by taxpayers. Uncertainty, frequent changes, and interpretation differences in the tax field and reporting reveal tax risks. Today, companies, especially large ones, accept tax risk as a part of the risk management process. Focusing on tax risk management, this chapter presents the discussions on various definitions of tax risk and on the tax risk categories, factors that affect tax risk. The applicability of tax risk management is evaluated from the following per
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Conference papers on the topic "The mechanism of taxation of management companies"

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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.

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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
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Khomenko, L. M., and A. M. Kazazian. "Organizational and economic mechanism for managing environmental taxation." In Actual question of management of sustainable development in today’s society: problems and prospects. Kremenchuk Mykhailo Ostrohradskyi National University, 2021. http://dx.doi.org/10.30929/2227-3549.2021.10.68-70.

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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.

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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
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Popova, Nelly. "CHALLENGES TO THE TAXATION OF THE DIGITAL ECONOMY." In 4th International Scientific Conference – EMAN 2020 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eman.2020.233.

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Globalization and digitalization have led to the emergence of new business models based on the remote provision of services. Digital companies have access to consumers in countries all over the world without physical presence in these countries. As a result, their profits remain untaxed. There is an increasing awareness that the existing legislative provisions for corporate income taxation that date back to the 1920s need to be modernized. Currently, the possibilities for taxation of digital businesses are discussed in the context of the OECD and EU. However, progress is slow due to the differ
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Hrybinenko, Olha. "INTEGRATED ASSESSMENT MECHANISM OF THE SUSTAINABLE DEVELOPMENT POTENTIAL OF UKRAINIAN COMPANIES." In Business and Management 2018. VGTU Technika, 2018. http://dx.doi.org/10.3846/bm.2018.09.

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This research paper aims at providing a scientific substantiation of the mechanism of integrated evaluation of the potential of sustainable development of Ukrainian companies in the modern conditions. The research methodology is based on a systematic approach and generalization of factors that influence the implementation of the potential of companies sustainable development. It is shown that a structured, integrated evaluation of the potential of sustainable development within a certain system, algorithm of actions embodied in the form of evaluation mechanism, contributes greatly to the succe
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Khan, Muhammad Anees, and Mohd Yussoff Ibrahim. "Corporate governance mechanism constraining Earning Management in Malaysian listed companies." In 2015 International Symposium on Technology Management and Emerging Technologies (ISTMET). IEEE, 2015. http://dx.doi.org/10.1109/istmet.2015.7359055.

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Li, Yuming, and Yu Wang. "Research on the Taxation Effects of Value-Added Tax Replacing Business Tax Policy on Real Estate Public Companies in China." In International Conference on Construction and Real Estate Management 2016. American Society of Civil Engineers, 2017. http://dx.doi.org/10.1061/9780784480274.120.

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Kazmina, I. V., and T. V. Schegoleva. "The Mechanism of Interaction of Virtual Companies with the Companies of Various Forms Manufacturing Technically Sophisticated Products." In Russian Conference on Digital Economy and Knowledge Management (RuDEcK 2020). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200730.050.

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Tang, Dongsheng. "Study of the Accounting Policy Choice Mechanism in Chinese Listed Companies." In 2015 International Conference on Education Technology, Management and Humanities Science (ETMHS 2015). Atlantis Press, 2015. http://dx.doi.org/10.2991/etmhs-15.2015.78.

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Fatkhutdinova, O. A., O. V. Demyanova, and S. M. Nuryiakhmetova. "Assessment of the Efficiency of Implementation of a Joint Investment Project of Geological Exploration Works." In International Conference on Finance, Economics, Management and IT Business (FEMIB 2024). Crossref, 2025. https://doi.org/10.63550/iceip.2025.45.79.001.

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In the modern world, where international cooperation and globalization play an important role, various companies seek to expand their activities beyond their countries by entering into foreign projects. The purpose of this work is to study the taxation systems of enterprises in the oil industry in the Russian Federation and the Republic of Uzbekistan to assess the effectiveness of the implementation of a joint investment project. In accordance with this goal, the authors solve the following problems in the work: studying domestic and foreign experience in distributing natural rent between the
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Reports on the topic "The mechanism of taxation of management companies"

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Nosova, Olga. Innovation Strategies of Transnational Companies. Vilnius Business College, 2024. https://doi.org/10.57005/ab.2024.3.1.

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The article aims to consider transnational companies’ strategies in the high-tech sector of the economy for profit maximization. Transnational companies minimize costs via the transfer of research and development results to regional divisions. The comparison of the advantages and disadvantages of the transnational company’s basic strategies is outlined. Research and development effects through the location of branches of foreign enterprises, advanced technologies application, and the spread of new forms of management organization analyzed. The model of developing a strategy for transnational c
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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.

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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
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Gallego, Juan Miguel, and Luis H. Gutiérrez. Quality Management System and Firm Performance in an Emerging Economy: The Case of Colombian Manufacturing Industries. Inter-American Development Bank, 2017. http://dx.doi.org/10.18235/0011797.

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Over one million firms around the world have adopted a Quality Management System (QMS) that conforms to ISO 9001 certification in 2015 and recent figures show that certifications have rapidly increased in emerging economies. ISO 9001 is considered a signal of high quality for products or services in markets with large imported competition or firms competing in international markets. However, implementing ISO 9001 certification entails large costs to companies for documentation of operating procedures, training, internal auditing, and corrective action. The impact of QMS on firm performance is
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TITOVA, E. FEATURES OF MIGRATION POLICY IN THE JEWISH AUTONOMOUS REGION. Science and Innovation Center Publishing House, 2021. http://dx.doi.org/10.12731/2077-1770-2021-13-4-2-54-70.

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The article reveals the features of the state mechanism for regulating labor migration in the Jewish Autonomous Region. It is noted that labor migration is an integral part of the economic development of the region. The purpose of the study is the peculiarities of solving the problems of optimizing the mechanisms for regulating labor migration in the Jewish Autonomous Region (JAO). The practical significance of the study is underscored by the growing resource requirements of the Jewish Autonomous Region. The importance of attracting labor migrants from the widest list of countries, to increase
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Fernández Gómez, Jorge. "FINANCING SUSTAINABLE PROJECTS AND ACTIVITIES. Innovative schemes based on public-private partnerships ". Universidad de Deusto, 2024. http://dx.doi.org/10.18543/zzxv8393.

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This report analyzes the new financing schemes for sustainable projects that are being developed in different parts of the world under public-private partnership formulas. The main objective of the report is to identify the key elements of these schemes based on innovative governance and collaboration structures and financing solutions, in order to draw conclusions and present recommendations applicable to the Basque Country. The new financing schemes are analyzed, including the actors involved (from public entities and financial institutions to companies, citizens and third-sector association
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