Search Results

1 - 10 of 1,555 items :

Clear All

-63. Borgarskjalasafn Reykjavíkur. (1940). Jón Sveinsson, vegna umsóknar um skattstjórastöðu 3. október 1940. Bjarni Benediktsson. Einkaskjalasafn nr. 360, (2-8). Borgarskjalasafn Reykjavíkur, Reykjavík. Boukalas, P. (2015, 3 March). The Greek tax drama, http://www.ekathimerini.com. Retrieved from http://www.ekathimerini.com/4dcgi/_w_articles_wsite3_1_03/03/2015_547811 Brunell, T. L. (2005). The Relationship Between Political Parties and Interest Groups: Explaining Patterns of PAC Contributions to Candidates for Congress. Political Research Quarterly, 58(4), 681-688. Central Bank of

References Andersen, T.M., et al. (2007), “The Nordic Model - Embracing Globalisation and Sharing Risks, The Research Institute of the Finnish Economy, ETLA B232. Bucovetsky, S. and J.D. Wilson (1991), Tax Competition with Two Tax Instruments”, Regional Science and Urban Economics, 21, 333-350. Chen, D. and J. Mintz (2012), “2012 Annual Global Tax Competitiveness Ranking - A Canadian Good News Story”, SPP Research Paper, Vol. 5 Issue 28. Diamond, P. and J. Mirrlees (1971), “Optimal Taxation and Public Production I Production efficiency” American Economic Review

References Aristotle: Nicomachean Ethics. Armour, John - Hansmann, Henry - Kraakman, Reinier: What is corporate law? In “The Anatomy of Corporate Law”, Oxford University Press 2009, pp. 1-34. Avi-Yonah, Reuven S.: The Cyclical Transformations of the Corporate Form: A Historical Perspective on Corporate Social Responsibility. Delaware Journal of Corporate Law 2005, pp. 767-818. Avi-Yonah, Reuven S.: Corporate Social Responsibility and Strategic Tax Behavior. University of Michigan Law School 2006. Webpage: http://www.itdweb.org/documents/Avi-Yonah.pdf (7

References Angrist, J.D., and Pischke J.S., 2010. The Credibility Revolution in Empirical Economics: How Better Research Design Is Taking the Con out of Econometrics. Journal of Economic Perspectives, 24(2): 3-30. Atkinson, A.B. and Stiglitz, J.E., 1976. The Design of Tax Structure: Direct Versus Indirect Taxation. Journal of Public Economics 6, 55-75. Attanasio, O., Banks, J. and Wakefield, M., 2005. Effectiveness of tax incentives to boost (retirement) saving: theoretical motivation and empirical evidence. OECD Economic Studies, 39(2), 145-167. Banks, J. and

References Altshuler R. and Hubbard R.G. (2003), The effect of of the tax reform act of 1986 on the location of assets in financial services firms. Journal of Public Economics 87, 109-127. Apel M. and Södersten J. (1999), Personal taxation and investment incentives in a small open economy. International Tax and Public Finance 6, 79-88. Arena M. and Kutner G. (2015), Territorial Tax System Reform and Corporate Financial Policies. Review of Financial Studies, Review of Financial Studies, forthcoming. Athanasiou A. (2014), U.S. Drug Companies Seeing Green in Irish

1 Introduction 1.1 Purpose of the article The purpose of this article is to investigate the concept of subjective prerequisites from a tax law perspective. First, I discuss the notion of subjective prerequisites, with particular emphasis on the role they can play in tax law. Secondly, I investigate ways in which the terms intention and purpose are actually used in the Swedish Income Tax Act (ITA). References to statutory law refer to the Income Tax Act (ITA) (Swed. inkomstskattelagen 1999: 1229), unless otherwise stated. These two terms may represent, but do

References Alford J., (2009), Engaging public sector clients: from service-delivery to co-production. Palgrave Macmillan Ltd. Andersen J., (2014), Forvaltningsret, 8. edition, 2014. Karnov Group. Basse M., Jørgensen O., (1988), Fortrolighed i forvaltningen, 1. edition. Munksgaard. Blume P., (2006), Persondatabeskyttelse i forvaltningsretten in Forvaltningsretlige perspektiver. DJØF Forlag. Boll K., (2012), Ethnography and Tax Compliance. In L. Oats (Ed.), Taxation: A Fieldwork Research Handbook (pp. 50-58). London and New York: Routledge. Boll K., (2014), Mapping

1 Tax treaties If citizens and businesses are subject to international double taxation when they operate or invest across borders, it may have harmful effects on the exchange of goods and services as well as on movements of capital, technology, and persons. As a consequence, approximately during the past 100 years, a global network consisting primarily of bilateral tax treaties has been developed with the purpose of removing the obstacles that double taxation constitute for the development of economic relations between countries. Cf. the introduction to the OECD

1 Introduction Multinationals’ tax practices are the subject of much discussion nowadays. During the last decade, the amount of tax that multinational enterprises (MNEs) pay has become a subject of interest to much larger circles of actors than just the tax authorities. The media has been reporting stories about tax avoidance and/or companies not paying their “fair share” of taxes. For instance, the tax planning techniques used by Amazon, Starbucks and Google have gained particular focus. In addition, various non-governmental organizations (NGOs), such as Tax

interchangeably. In this article we primarily use the term ‘company’ when speaking about them as legal entities and investment objectives. The term ‘corporate’ is used in the context of CSR, as well as speaking about corporate taxes, as it is established. We view terms like ‘firm’, ‘enterprise’ or ‘business’ to primarily refer to something which is physical, like production facilities, operations, or actions. See also Posner 1992 , p. 409. In many ways, sustainable and responsible investment (SRI) is a mirror image of CSR. When making their investment decisions, investors