Essays about: "corporate income tax"

Showing result 1 - 5 of 18 essays containing the words corporate income tax.

  1. 1. Impact of Transfer Pricing Adjustments on VAT Liabilities

    University essay from Lunds universitet/Juridiska institutionen

    Author : Anna Baranowska; [2016]
    Keywords : Transfer Pricing Adjustments; Transfer Pricing; VAT; taxable transactions; taxable amount; corporate income tax; indirect taxation; Law and Political Science;

    Abstract : The paper analyses whether different types of transfer pricing adjustments could have impact on VAT liabilities. It assesses different nature of adjustments (primary, secondary, corresponding, compensating) and whether they could be seen either as a separate taxable transaction from the VAT perspective or as an alternation of the taxable amount fot the VAT purpose. READ MORE

  2. 2. Corporate Tax Inversions and Reputational Costs - A Study on Board-Level Patriotism and the Decision to Expatriate

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Alexander Gjörup; Gustav Nilsson; [2016]
    Keywords : Tax Inversion; Tax Avoidance; Board Nationality; Reputational Costs; Under Sheltering Puzzle; Business and Economics;

    Abstract : Corporate inversion is the procedure of reincorporating abroad for tax purposes to reduce the corporate income tax. The purpose of this paper is two-fold. First, we evaluate the shareholder value creation aspect of U.S. READ MORE

  3. 3. Corporate Income Tax Rate and Foreign Direct Investment : The Case of Southern African Economies

    University essay from Umeå universitet/Nationalekonomi

    Author : Lackson Daniel Mudenda; [2015]
    Keywords : ;

    Abstract : .... READ MORE

  4. 4. Cross-country differences in self-employment rates: A panel data study on the relation between entrepreneurship, taxes and institutions within the OECD.

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Emilie Toresson Grip; [2014]
    Keywords : entrepreneurship; tax; panel data; institutions; OECD; Business and Economics;

    Abstract : This essay provides an analysis of the relation between entrepreneurship, taxes and institutions. Based on endogenous growth theory, the entrepreneur, as a provider of innovations, is expected to have an essential impact on economic growth. READ MORE

  5. 5. The short-term effect of Patent Box regimes

    University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Author : Per Hassbring; Erik Edwall; [2013]
    Keywords : patent box; corporate tax; intellectual property; multinational firms;

    Abstract : In an effort to secure future economic growth, several European countries have adopted policies putting significantly lower tax rates on income derived from patented products-implementing so called Patent Box Regimes. A handful of recent studies show that firms actively relocate intellectual property to low-tax countries using foreign subsidiaries. READ MORE