Lower corporate tax rates

This study aims to analyze legal certainty related to supply chain management on corporations that transfer pricing in transactions with related parties abroad and analyze corporate accountability for the practice of transfer pricing in the field of supply chain management in Indonesia. Transfer pricing carried out by multinational companies is an international world problem related to management strategy by diverting taxes to countries that have lower tax rates or countries that have a 0% tax rate. The research method used in this study by using a normative legal approach.

9p longtimenosee04 06-03-2024 4 1   Download

This study enhances the understanding of imperfect factor markets by examining the impact of country-level factors on takeover location decisions and the gains to target firms. The results suggest that the likelihood that a completed deal is a cross-border acquisition rather than a domestic acquisition is higher for target countries with lower government quality, weaker investor protection, stronger restrictions on capital mobility, lower corporate tax rates, and more depreciated currencies.

9p vigeneralmotors 13-07-2022 18 6   Download

This thesis investigates the tax implications of U.S. companies that employ the practice of corporate inversion. I have selected eleven companies that have utilized this strategy, and have conducted research to determine if corporate inversion results in a tax savings when compared to a matched set of non-inversion companies. For my research, I will compare the tax liabilities of the selected companies both before and after the inversion has occurred.

23p fugu897 03-07-2019 17 0   Download

The pulp and paper industry is also one of the three sectors (along with cement and steel) for which CEF made detailed parameter modifications to the NEMS model used to produce AEO 1999. Modifications included adjustments to baseline energy intensities and rates for annual improvements in energy intensity, which were adjusted to reflect best-available sector-specific research.

67p loixinloi 08-05-2013 61 6   Download

Despite the mixed signals, the authorities are taking steps to improve the business climate. Zimbabwe has eased business start-up by reducing registration fees and initiated a process to speed up the name search process and company and tax registration. In addition, the corporate income tax rate was reduced from 30% to 25%, the capital gains tax was lowered from 20% to 5%, and the payment of corporate income tax was simplified by allowing quarterly payment through commercial banks.

24p lenh_hoi_xung 01-03-2013 47 8   Download

This paper uses interest rate data that cover a longer period and that are based on more harmonised principles than those used by previous pass-through studies for the euro area. We find that stronger competition implies significantly lower interest rate spreads for most loan market products, as we expected.

41p taisaocothedung 09-01-2013 80 7   Download