Relevant bibliographies by topics / Corporations Taxation Accounting

Academic literature on the topic 'Corporations Taxation Accounting'

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Published: 10 December 2022
Last updated: 28 January 2023

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Journal articles on the topic "Corporations Taxation Accounting"

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Govind, Har. "India: Taxation of multinational corporations." Intertax 14, Issue 6/7 (June 1, 1986): 148–56. http://dx.doi.org/10.54648/taxi1986048.

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Schultz, Thomas D., and Kyle Scott. "Puerto Rico: The Evolution of America's Corporate Tax Haven." ATA Journal of Legal Tax Research 12, no. 1 (March 1, 2014): 17–40. http://dx.doi.org/10.2308/jltr-50746.

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ABSTRACT We examine the taxation of corporate income earned in the Commonwealth of Puerto Rico and how the repeal of the possession tax credit available under Internal Revenue Code (IRC) §936 resulted in many U.S. companies converting former possessions corporations into controlled foreign corporations. Although Puerto Rico is a U.S. territory, the conversions highlight that corporations organized under the laws of the Commonwealth generally are foreign corporations for U.S. tax purposes. A U.S. Senate Subcommittee reports Microsoft Corporation shifted offshore the recognition of nearly one-half of its U.S. net retail sales revenue for the period 2009–2011 by transferring intellectual property rights to a controlled subsidiary in Puerto Rico. We find that the corresponding U.S. tax benefits are significant compared to the credits once claimed under IRC §936, and over 20 percent of Standard & Poor's (S&P) 500 firms were in a similar position to avoid federal taxation by shifting income between political subdivisions of the United States.
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Rosembuj, Tulio. "Hybrid Entities Why Not Tax Pass-throughs as Corporations?" Intertax 40, Issue 5 (May 1, 2012): 298–318. http://dx.doi.org/10.54648/taxi2012035.

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It doesn't make sense to allow certain taxpayers to choose whether they are a corporation or not. The US check-the-box rules, since 1997, have produced a boost to international tax arbitrage. The hybrid entities are the result of the discordances between different jurisdictions, qualifying them at the same time as corporation or pass-through. The misuse of hybrid entities offered a powerful tool for tax minimization on local and foreign earnings. It is not by chance that the financial sector took clear advantages through the special purpose vehicles, structured arrangements, loan and credit transactions and parking of assets for tax purposes. The hybrid entities or reversal hybrid entities meant an incentive for aggressive tax planning. The right solution should be the taxation of pass-through entities as corporations: the partnership income and the attribution income to the partners.
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Blétière, Emmanuel Raingeard de la, and Daniel Gutmann. "CC(C)TB and International Taxation." EC Tax Review 26, Issue 5 (September 1, 2017): 233–45. http://dx.doi.org/10.54648/ecta2017026.

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On 25 October 2016, the European Commission released two proposals: one on a Common Corporate Tax Base (COM (2016) 685 Final.) (‘the CCTB Draft’) and one on a Common Consolidated Corporate Tax Base (COM (2016) 683 Final.) (‘the CCCTB Draft’). If these draft directives (‘the CC(C)TB Drafts’) were to be adopted, they would significantly change the tax landscape for companies operating throughout the European Union as well as for companies which are established in a third country but perform activities within the EU. The goal of this article is not to provide for an overall description of the features of the CCTB and the CCCTB Drafts. It is rather to give an overview of the main provisions containing a cross-border element and to assess to what extent these new instruments may possibly collide, not only with EU primary law, but also with bilateral (or even multilateral) conventions on double taxation. As a matter of fact, the CC(C)TB drafts do not only cope with the definition of new base rules for taxation of corporations acting within the European Union. Many corporations established in the European Union have branches and subsidiaries in other EU Member States as well as in third countries. Conversely, many corporations established outside the European Union perform their activities on the European market through branches and subsidiaries. It is therefore clear that by changing the rules applying to the definition of corporate income and to cross-border activities, the CC(C)TB Directives would indirectly impact the tax burden of multinational enterprises. Besides, important provisions contained in the CC(C)TB drafts apply explicitly to income which have their source outside the European Union. The question how these new European territoriality rules will coexist with international tax treaties is therefore crucial to assess the impact of the harmonization process within the European Union. The relationship between CC(C)TB and international taxation is however a very complex matter to study, as it raises both general questions regarding the interaction between different sources of normativity (treaties vs directives; treaties vs fundamental freedoms; directives vs fundamental freedoms) and very technical questions linked to the way the proposed provisions are worded. Potential problems of incompatibility are all the more numerous as one of the major feature of CCTB and CCCTB consists in the enactment of new rules regarding territoriality and tax avoidance, which may worsen the taxpayer’s situation compared to existing rules (even compared with the anti-tax avoidance directive). Provisions affecting international taxation are spread in different sections of the CCTB and CCCTB drafts, with the effect that a coherent vision of the global impact of these drafts on international taxation is not easy to unveil. This complexity of the topic explains why the authors of this article consider that a necessary preliminary step in the study consists in displaying, in a first section, a broad overview of the relationships between the CC(C)TB Drafts and the EU and international legal orders. This will provide an opportunity to assess how these draft directives interact, not only with fundamental freedoms, but also with double taxation treaties. The authors will refer to those principles throughout the article, when potential conflicts are identified. A second section will be devoted to the scope of the CC(C)TB Drafts and to the analysis of their impact on situations involving a third country. The goal of this section will be to determine to what extent corporations which are either established in a third country or perform their activities in such a country are actually covered by the provisions of the draft directives. The third section will provide more details on the territoriality rules which are laid down by
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Zielke, Rainer. "Taxation of Capital Gains in the European Union, Norway, and Switzerland: An Empirical Survey with Recommendations for EU Harmonization and International Tax Planning." Intertax 37, Issue 6/7 (June 1, 2009): 382–405. http://dx.doi.org/10.54648/taxi2009040.

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The present survey analyzes for the first time the taxation of capital gains in the European Union, Norway, and Switzerland and makes recommendations for European Union (EU) harmonization and international tax planning. The main issue is the question whether the national and international rules on the taxation of capital gains from cross-border sales of shares are an appropriate basis for taxation of multinational groups of affiliated corporations or whether these rules should better be harmonized. In a first step, the nature of capital gains taxation is discussed and the principles of capital gains taxation of cross-border sales of shares are examined both according to Community Law and to the Organization for Economic Co-operation and Development (OECD) Model Convention (OECD MC). Thereupon and in a second step, these rules are examined and measured by these criteria in domestic, outbound, and inbound cases in terms of Article 13 (5) OECD MC. Finally, recommendations for harmonization for capital gains taxation in the EU and for international tax planning are made on the basis of the analysis of the empirical survey.
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Gujarathi, Mahendra R. "GlaxoSmithKline Plc.: International Transfer Pricing and Taxation." Issues in Accounting Education 22, no. 4 (November 1, 2007): 749–59. http://dx.doi.org/10.2308/iace.2007.22.4.749.

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This comprehensive case intends to develop your understanding of the complexities involved in the international transfer pricing and taxation of intangible assets. The backdrop for the case is GlaxoSmithKline's $5.2 billion settlement in 2006 with the U.S. Internal Revenue Service. You are required to provide possible rationales for the positions advocated by the Company as well as the IRS. You are also required to present calculations under different transfer pricing methods, identify the most appropriate method, compute Foreign Tax Credits for different scenarios, and suggest possible strategies for multinational corporations to reduce the odds of negative settlements with tax authorities.
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Forrester, Emily. "Is the State Aid Regime a Suitable Instrument to Be Used in the Fight Against Harmful Tax Competition?" EC Tax Review 27, Issue 1 (January 1, 2018): 19–35. http://dx.doi.org/10.54648/ecta2018003.

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The aim of this article is to analyse the suitability of the State aid regime as an instrument to fight harmful tax competition. There are several negative effects of such ‘race to the bottom’ competition, which act as significant barriers to the functioning of the internal market. Application of the State aid rules has been troubled and heavily influenced by the fluctuating policy objectives of the Commission. There has been a long established intersect between State aid and taxation, although, such overlap has been expanding and ever encroaching within the taxation policies of Member States, which is presently considered sovereign territory. The current investigations into numerous multinational enterprises, for instance Apple, signify a radical new approach adopted by the Commission, one which could not have been predicted by neither the Member States nor corporations. It is evident that the Commission have adopted the State aid rules as a tool to attack harmful tax competition, and to ensure that selective corporations are not receiving unbridled benefits through favourable tax rulings. However, the State aid regime is not and should not be used as an anti-competition instrument which allows the Commission to scrutinize every new tax measure adopted by Member States. Such developments are inappropriate and represents a radical shift away from precedent, creating uncertainty in the area of international taxation. Harmonization or regulatory competition seems a more suitable fit for the issue of harmful tax competition, plaguing the internal market.
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Miller, Karen C., J. Riley Shaw, and Tonya K. Flesher. "Taxation of Personal Use of Corporate Aircraft: Should Income Equal the Deduction?" ATA Journal of Legal Tax Research 5, no. 1 (January 1, 2007): 99–115. http://dx.doi.org/10.2308/jltr.2007.5.1.99.

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Business growth and ease of mobility have played a significant role in the increasing use of corporate aircraft through the 21st century. Along with the increased use of corporate aircraft, personal use of corporate aircraft has also been on the rise. With this increased use, the tax treatment of the personal use of corporate aircraft has become much more visible and controversial. This paper tracks the changes in the law and focuses on the tax policy issues related to the equity in the reporting of income by the employee and the deduction claimed by the corporation. Specifically, this paper addresses the three-fold problem related to the current inequities of the current and proposed laws: What amount should be included as compensation by the employee as a fringe benefit for the personal use of company-owned aircraft? How much should the employer deduct for the operating cost of the aircraft for personal use? Should these amounts, compensation and deduction, be equal? The paper also addresses the horizontal inequities imposed by the current laws upon shareholders, different types of employees, corporations, and private citizens.
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Dowd, Tim, Christopher Giosa, and Thomas Willingham. "Corporate Behavioral Responses to the TCJA for Tax Years 2017-2018." National Tax Journal 73, no. 4 (December 1, 2020): 1109–34. http://dx.doi.org/10.17310/ntj.2020.4.09.

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We analyze the initial corporate response to the 2017 enactment of the “Tax Cuts and Jobs Act” (TCJA). The TCJA changed many corporate tax provisions, including a reduction of the corporate statutory tax rate from 35 percent to 21 percent effective in 2018 and sweeping changes to the taxation of income earned abroad by U.S. corporations. Based on a sample of U.S. corporate tax returns, we find that corporations accelerated deductions into 2017 and delayed income into 2018, thereby minimizing their taxes. We estimate an income and deduction shifting tax elasticity of -0.11 and 0.08, respectively. Additionally, we study detailed tax returns of 81 large corporations to understand how those changes impacted them.
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McDonald, John F. "International Real Estate Review." International Real Estate Review 14, no. 2 (August 31, 2011): 240–57. http://dx.doi.org/10.53383/100141.

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This paper is a theoretical examination of untaxed and taxed entities that invest in real estate. The standard advice to real estate investors is to avoid using entities that are subject to taxation (such as C corporations in the U.S.) and employ entities that are not subject to taxation (such as limited liability companies, S corporations, and real estate investment trusts in the U.S.) in order to avoid double taxation of income. This paper shows that, in most situations, untaxed entities place a greater value of a given real estate property than does a taxed entity, which implies that taxed entities are at a distinct disadvantage at competing in the market for property. However, this conclusion is reversed if untaxed entities use a large amount of financial leverage compared to taxed entities and the borrowing rate for both is greater than the risk-free rate.
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Dissertations / Theses on the topic "Corporations Taxation Accounting"

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Porter, Susan L. "The effects of alternative state tax regimes on firms'accounting and financial decisions /." Thesis, Connect to this title online; UW restricted, 1994. http://hdl.handle.net/1773/8803.

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Kelley, Stacie Olivia. "Taxes, conservatism in financial reporting, and the value relevance of accounting data /." Thesis, Connect to this title online; UW restricted, 2005. http://hdl.handle.net/1773/8836.

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ZHOU, Ying. "Ownership structure, board characteristics, and tax aggressiveness." Digital Commons @ Lingnan University, 2011. https://commons.ln.edu.hk/acct_etd/3.

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Tax aggressiveness, as commonly proxied by the effective tax rate (ETR), measures a firm’s effort spent on minimizing its tax payments. It is suggested that more tax aggressive firms have greater incentives to allocate resources to minimize taxes and thus have lower ETRs. Corporate governance has been continuously receiving attention in literature across different fields and can affect a firm’s tax strategy through its control mechanism. This thesis investigates how corporate governance influences a firm’s tax aggressiveness. The main hypothesis of this thesis is whether firms with good corporate governance will have less incentives and opportunities to manage tax aggressively. Specifically, I take advantages of the distinct institutional settings in China to study whether the Chinese firm’s tax aggressiveness is affected by ownership structure and the characteristics of board of directors. Using all non-financial listed companies in the Chinese A-share market during 2003 and 2009 period, I find that firms with state-controlled nature and lower proportion of controlling shares pursue less aggressive tax strategies and maintain higher ETRs. In addition, my finding is consistent with prior literature that a higher percentage of the boards’ shareholdings and dual service duties performed by the board chairman result in lower ETRs. However, I do not find a significant relationship between the percentage of independent directors and tax aggressiveness which may suggest the ineffective role of independent directors in China.
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Naon, Joshua. "Why Corporations Avoid Taxes Through Inversions: How To Fix the United States Tax System." Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/989.

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The current United States tax code regarding inversions and collection of foreign taxable income is outdated in a heavily globalized world market. Multinational corporations have played games to circumvent the current inversion tax code, Section 7874, in order to lower their effective tax bill. The avoidance of taxes stems from the high corporate tax rate combined with the United States’ worldwide taxation policy, which few countries in the developed world implement. The fear for United States politicians and citizens alike is that the current trend of tax inversions will increase to the point of an exodus of corporations to tax havens. This paper will begin by analyzing inversions, from both a corporate view and a government view. It will delve into why inversions have become so prevalent today. This paper will offer a proposal to prevent unfair inversion practices by U.S. corporations and make suggestions to remove the root of the problem: a high corporate tax rate. Ultimately, this paper will conclude that an adaption of the current inversion prevention provision combined with lower taxes will not only benefit the U.S. corporations, it will maintain the current government tax revenue received from corporations, and increase cash flow into the United States.
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Luo, Bing. "Effects of Auditor-provided Tax Services on Book-tax Differences and Investors’ Mispricing of Book-tax Differences." Thesis, University of North Texas, 2015. https://digital.library.unt.edu/ark:/67531/metadc801928/.

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In this study, I investigate the effect of auditor-provided tax services (ATS) on firms’ levels of book-tax differences and investors’ mispricing of book-tax differences. The joint provision of audit and tax services has been a controversial issue among regulators and academic researchers. Evidence on whether ATS improve or impair the overall accounting quality is inconclusive as a result of the specific testing circumstances involved in different studies. Book-tax differences capture managers’ earnings management and/or tax avoidance intended to maximize reported financial income and to minimize tax expense. Therefore, my first research question investigates whether ATS improve or impair audit quality by examining the relation between ATS and firms’ levels of book-tax differences. My results show that ATS are negatively related to book-tax differences, suggesting that ATS improve the overall audit quality and reduce aggressive financial and/or tax reporting. My second research question examines whether the improved earnings quality for firms acquiring ATS leads to reduced mispricing of book-tax differences among investors. Recent studies document that despite the rich information about firms’ future earnings contained in book-tax differences, investors process such information inefficiently, leading to systematic pricing errors among firms with large book-tax differences. My empirical evidence indicates that ATS mitigate such mispricing, with pricing errors being lower among firms acquiring ATS compared with firms without ATS. Collectively, these results support the notion that ATS improve audit quality through knowledge spillover. Moreover, the improved earnings quality among firms acquiring ATS in turn helps reduce investors’ mispricing of book-tax differences.
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Wheatley, Clark M. "Market capitalization and earnings persistence : the earnings response coefficients of tax generated earnings changes /." Diss., This resource online, 1994. http://scholar.lib.vt.edu/theses/available/etd-06062008-171229/.

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Tran, Alfred Van-Ho. "Relationship of tax and financial accounting rules : an empirical study of the alignment issue." Phd thesis, 1997. http://hdl.handle.net/1885/145746.

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Brown, Jennifer Lynn 1975. "The spread of aggressive corporate tax reporting : a detailed examination of the corporate-owned life insurance shelter." Thesis, 2008. http://hdl.handle.net/2152/3850.

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This paper investigates the spread of aggressive corporate tax reporting by modeling a firm's decision to adopt the corporate-owned life insurance (COLI) shelter. I use a sample of known COLI participants to examine whether certain firm characteristics are associated with the decision to adopt a COLI shelter. I find some evidence that firms with higher performance-matched discretionary accruals are more likely to adopt a COLI shelter, suggesting a positive relation between aggressive financial reporting and aggressive tax reporting. I also find that firms with greater capital market visibility are less likely to adopt a COLI shelter, consistent with a potential reputational cost for being associated with aggressive tax avoidance activities. Further, my results suggest that COLI adopters are generally R&D intensive firms with low leverage and few foreign operations. In addition to firm specific characteristics, I consider two explanations for the spread of COLI adoption motivated by theory on diffusion of innovations and institutional isomorphism. I investigate whether firms imitate prior COLI adopters and whether COLI adoption spreads through common auditors. My results are not consistent with an imitation explanation. Further, my results suggest that having the same auditor as a prior COLI adopter does not increase the likelihood that a firm will adopt COLI.
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Books on the topic "Corporations Taxation Accounting"

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Lindquist, William J. C corporations. New York: American Institute of Certified Public Accountants, 1993.

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Lindquist, William J. Advanced S corporations. New York, NY: American Institute of Certified Public Accountants, 1991.

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1944-, Wagner Franz W., Dirrigl H, Wellisch Dietmar, and Wenger Ekkehard, eds. Steuern, Rechnungslegung und Kapitalmarkt: Festschrift für Franz W. Wagner zum 60. Geburtstag. Wiesbaden: Deutscher Universitäts-Verlag, 2004.

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N, Petzing Lawrence, ed. Price Waterhouse guide to FAS 109: Accounting for income taxes. New York: Wiley, 1993.

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H, Hanna Christopher, ed. Corporate income tax accounting. New York, NY: WG&L, 2007.

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Sen, Tapas Kumar. Inflation accounting and corporate taxation. New Delhi: National Institute of Public Finance and Policy, 1987.

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Stitt, Iain P. A. Deferred tax accounting. 2nd ed. London: Institute of Chartered Accountants in England and Wales, 1985.

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Stitt, Iain P. A. Deferred tax accounting. London: Institute of Chartered Accountants in England and Wales, 1985.

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Bilanzierung und Besteuerung im qualifiziert faktischen Konzern. Frankfurt am Main: P. Lang, 1997.

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I︠A︡kubenko, G. A. Upravlenie nalogami v finansovoĭ sisteme organizat︠s︡ii: Sostoi︠a︡nie i razvitie : monografii︠a︡. Gomelʹ: Belorusskiĭ torgovo-ėkonomicheskiĭ universitet potrebkooperat︠s︡ii, 2011.

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Conference papers on the topic "Corporations Taxation Accounting"

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Tasios, Stergios, Evangelos Chytis, Evangelia Proniou, and Alexandra Charisi. "COVID-19 pandemic and its impact on the accounting profession." In Corporate governance: Theory and practice. Virtus Interpress, 2022. http://dx.doi.org/10.22495/cgtapp9.

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The pandemic significantly altered the working environment due to the shift to remote working, redesigned office functions and reengineered working protocols (Parker, 2020). In addition, employee stress levels increased, their autonomy and perception of hierarchy changed and relatedness within organizations was impaired (Delfino & van der Kolk, 2021). While most accounting literature focused mainly on public budgeting, accounting education, financial markets, public sector and corporate disclosure (Rinaldi, 2022) little research has been conducted on the accounting profession per se. Early results suggest that professionals employed in the accounting industry were significantly affected by the COVID-19 pandemic (Carungu, Di Pietra, & Molinary, 2021, Heltzer & Mindtak, 2021, Papadopoulou & Papadopoulou, 2020). The purpose of this study is to examine the impact of the pandemic on the accounting profession focusing on professionals who provide bookkeeping and taxation services to corporations and individuals
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Shi, Aixuan, and Wei Wu. "Analysis on consolidated taxation in the context of headquarters economy under independent corporation accounting." In 2011 2nd International Conference on Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC). IEEE, 2011. http://dx.doi.org/10.1109/aimsec.2011.6010251.

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