Statistics of Income
Author :
Publisher :
Page : 174 pages
File Size : 41,34 MB
Release : 1980
Category : Corporations
ISBN :
Author :
Publisher :
Page : 174 pages
File Size : 41,34 MB
Release : 1980
Category : Corporations
ISBN :
Author : Ruud A. de Mooij
Publisher : International Monetary Fund
Page : 388 pages
File Size : 35,99 MB
Release : 2021-02-26
Category : Business & Economics
ISBN : 1513511777
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Author :
Publisher :
Page : 12 pages
File Size : 43,5 MB
Release : 1988
Category : Income tax
ISBN :
Author :
Publisher :
Page : 612 pages
File Size : 25,8 MB
Release : 2007
Category : Corporations
ISBN :
Author :
Publisher :
Page : 44 pages
File Size : 30,18 MB
Release : 1991
Category : Agricultural laborers
ISBN :
Author :
Publisher :
Page : 38 pages
File Size : 39,30 MB
Release : 2009
Category : Banks and banking
ISBN :
Author :
Publisher :
Page : 264 pages
File Size : 35,16 MB
Release : 1995
Category : Banks and banking
ISBN :
Author : Blair H. Sheppard
Publisher : Berrett-Koehler Publishers
Page : 162 pages
File Size : 18,49 MB
Release : 2020-08-04
Category : Business & Economics
ISBN : 1523088761
“Shows how humans have brought us to the brink and how humanity can find solutions. I urge people to read with humility and the daring to act.” —Harpal Singh, former Chair, Save the Children, India, and former Vice Chair, Save the Children International In conversations with people all over the world, from government officials and business leaders to taxi drivers and schoolteachers, Blair Sheppard, global leader for strategy and leadership at PwC, discovered they all had surprisingly similar concerns. In this prescient and pragmatic book, he and his team sum up these concerns in what they call the ADAPT framework: Asymmetry of wealth; Disruption wrought by the unexpected and often problematic consequences of technology; Age disparities--stresses caused by very young or very old populations in developed and emerging countries; Polarization as a symptom of the breakdown in global and national consensus; and loss of Trust in the institutions that underpin and stabilize society. These concerns are in turn precipitating four crises: a crisis of prosperity, a crisis of technology, a crisis of institutional legitimacy, and a crisis of leadership. Sheppard and his team analyze the complex roots of these crises--but they also offer solutions, albeit often seemingly counterintuitive ones. For example, in an era of globalization, we need to place a much greater emphasis on developing self-sustaining local economies. And as technology permeates our lives, we need computer scientists and engineers conversant with sociology and psychology and poets who can code. The authors argue persuasively that we have only a decade to make headway on these problems. But if we tackle them now, thoughtfully, imaginatively, creatively, and energetically, in ten years we could be looking at a dawn instead of darkness.
Author : Joanna Lizińska
Publisher : Taylor & Francis
Page : 235 pages
File Size : 39,99 MB
Release : 2024-07-01
Category : Business & Economics
ISBN : 1040104150
In today's dynamic landscape of accounting, corporate finance, and business management, earnings management has assumed paramount importance. Transparent and reliable accounting information is crucial for accurate corporate performance forecasting and financial decision-making. This book uniquely discusses practical earnings management methods within the accounting and taxation realms. It is supported by extensive international evidence linking informativeness of financial reports to companies’ financial decisions. Delving into the earnings management process, this book provides profound insights into how profits can be influenced through accounting choices and real business transactions. Real-life case studies will undoubtedly facilitate the understanding of accounting and taxation methods. Additionally, it unravels key elements of corporate finance puzzles related to the transparency of financial reports, including the macroeconomic environment, profit thresholds, cash management, audit quality, financing decisions, and financial health. With broad empirical evidence from various European countries, it multidimensionally explores the important link between the quality of information in financial statements and trade-offs behind financial decisions. The book serves as a valuable reference for international researchers in corporate finance, accounting, and corporate governance. It is also a powerful tool for business practitioners, including owners, lenders, auditors, regulatory and professional bodies, business partners, or other market participants. For those seeking the latest insights on earnings management, those producing or assessing accounting information, and those using financial reports in their research or business practice, this book is a must-read.
Author : David Friedel
Publisher :
Page : pages
File Size : 28,16 MB
Release : 2010-01
Category : Corporations
ISBN : 9781558717404
"Discusses the principles and rules associated with earnings and profits (E & P)"--Portfolio description.