Essays about: "Taxes"

Showing result 1 - 5 of 217 essays containing the word Taxes.

  1. 1. Does the Substance over Form approach implemented as a result of the BEPS package reconciles the Permanent Establishment definition with the existence of economic allegiances?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Moisés Zúñiga Vargas; [2019]
    Keywords : Taxes; Permanent Establishment; economic allegiances; MLI; OECD; BEPS; Model Tax Convention; International taxation; Law and Political Science;

    Abstract : The Permanent Establishment (PE) concept plays a key role in the distribution of taxing rights between States by determining when the profits derived by an entity are taxable in a State other than the State of its residency. This concept, originally, evidenced the existence of sufficient economic allegiances between a non-resident entity and a State to justify taxation therein. READ MORE

  2. 2. The implications of in-house tax expertise on tax behavior

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Sebastian Brändholm; Gustav Nielsen; [2019]
    Keywords : Tax avoidance; Tax behavior; In-house tax expertise; Conforming tax avoidance; Non-conforming tax avoidance;

    Abstract : We examine whether companies with in-house tax expertise consisting of auditing, accounting and tax consultancy firms have a tax outcome that is different to similar type of service companies without in-house tax expertise. To investigate this, we use a firm fixed effect regression model on an unbalanced panel data set consisting of private Swedish companies during the time period 2007-2017. READ MORE

  3. 3. Dividend or Stock Repurchases? : US 2012 Tax Increase and Its Implication on Payout Policy

    University essay from Mälardalens högskola/Akademin för ekonomi, samhälle och teknik; Mälardalens högskola/Akademin för ekonomi, samhälle och teknik

    Author : Dwina Larsson; Renato Rios Benavides; [2019]
    Keywords : Repurchases; Dividends; Taxes; Payout policy;

    Abstract : Problem: Stock repurchases, and dividends have been a topic of academic interest for decades. Researchers have been trying to understand the determinants of payout policies and the conjunctural relationship between dividends and repurchases. That is, under which circumstances is one preferred over the other. READ MORE

  4. 4. Do foreign tax evaders use the United States as a tax haven?

    University essay from Uppsala universitet/Nationalekonomiska institutionen

    Author : Tijmen Tuinsma; [2019]
    Keywords : tax havens; tax evasion; capital flight; European Savings Directive; Common Reporting Standard;

    Abstract : Tax havens are of signicant importance in the current global economy. The wealth hidden in these havens is estimated to add up to $6000 billion and this issue is linked with wealth inequality and money laundering. Identication of tax havens differs between sources, and blacklists are often politicised. READ MORE

  5. 5. Salience and Loss Aversion among Taxpayers

    University essay from Uppsala universitet/Nationalekonomiska institutionen

    Author : Jonas Engström; [2019]
    Keywords : ;

    Abstract : In this paper, I evaluate whether salience induces loss aversion among taxpayers. Using annual register data from 2013-2017 for taxpayers reporting tradable securities, E-filing taxpayers are shown to exhibit bunching on the surplus side of the zero final tax balance. A corresponding excess mass is not found for paper filers. READ MORE