Essays about: "tax authority"

Showing result 11 - 15 of 29 essays containing the words tax authority.

  1. 11. Do tax evaders manage earnings more? : A quantitative study on the relationship between tax evasion and earnings management

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Johan Pettersson; Edmund Wu; [2015]
    Keywords : Tax evasion; Earnings management; Tax authority; Small gains and small losses; NASDAQ;

    Abstract : The relationship between earnings management and tax manipulation has been discussed in academia recently. We contribute to this discussion by using a list of tax evader companies, to test the relationship. The list was supplied by the Swedish Tax Agency and consists of public companies from the Swedish stock exchanges. READ MORE

  3. 12. Avskaffandet av revisionsplikten : en litteraturstudie över intressenters inställning

    University essay from SLU/Dept. of Economics

    Author : Andreas Caringe; Emil Mossberg; [2015]
    Keywords : revision; revisionsplikt; litteraturstudie;

    Abstract : Revision är en granskning av ett företag. I uppsatsen avser revision granskningen av företagets finansiella information. Revision var lagstadgat i Sverige för samtliga aktiebolag till 2010 då revisionsplikten togs bort för små aktiebolag. Det finns en rad olika åsikter om vilka effekter avskaffandet fick. READ MORE

  4. 13. Transfer Pricing Disputes in Kenya: Advance Pricing Agreements the Way Forward?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Moses Ado; [2015]
    Keywords : Transfer Pricing; Transfer Pricing Dispute Resolution Mechanisms; Advance Pricing Agreements; Kenya; Law and Political Science;

    Abstract : Kenya, like the rest of the world, in an effort to protect its tax base, has enacted a transfer pricing (TP) legislation requiring, among other things, that inter-company transactions be conducted at arm’s length. However, due to the very nature of TP transactions, the determination of the correct arm’s length price or profit margin has remained a major challenge, not only for the taxpayers, but for the tax authority as well. READ MORE

  5. 14. Guld och gröna småbolagsägda skogar : motiv till att vilja välja aktiebolag som företagsform

    University essay from SLU/School for Forest Management

    Author : Hedvig Jägeberg; [2015]
    Keywords : jordförvärvslagen; juridisk person; aktiebolagsskog;

    Abstract : Owners of forest properties are automatically seen as entrepreneurs. The Swedish Land Acquisition Act restricts the choice of company form for owners of agricultural estates. Limited liability companies that want to acquire forest properties must therefore comply with one of the exceptions of the acquisitions law. READ MORE

  6. 15. Domestic energy consumption and social living standards : a GIS analysis within the Greater London Authority area

    University essay from Lunds universitet/Institutionen för naturgeografi och ekosystemvetenskap

    Author : Agnieszka Griffin; [2014]
    Keywords : energy efficiency measures; domestic energy consumption; index of multiple deprivation; CO2 emissions; Geographically Weighted Regression GWR ; GIS; Earth and Environmental Sciences;

    Abstract : People’s everyday needs are expressed in demands for goods and services. These demands are directly related to the production processes and the use of resources, including energy resources. Domestic energy consumption depends on the weather conditions, the energy performance of the building, and fuel prices. READ MORE