Search Results - "Taxation"

Taxation of Social Security Benefits.

Authors: Schobel, Bruce D.¹ bdschobel@aol.com

Source: Journal of Financial Service Professionals. Jul2025, Vol. 79 Issue 4, p36-40. 5p.

Subject Terms: *SOCIAL security, *TAXATION

The effects of overwithholding and retroactive savings options on retirement savings: An experimental analysis.

Authors: Blaufus, Kay Milde, Michael Schaefer, Marcel

Source: Contemporary Accounting Research. Sep2025, Vol. 42 Issue 3, p1899-1928. 30p.

Subject Terms: *WITHHOLDING tax, *TAXATION, *ANCHORING effect, *GOVERNMENT policy, *INDIVIDUAL retirement accounts, *TAX planning

La Neutralización de la restricción a la libre circulación de capitales en instituciones de inversión colectiva

Authors: Cano García, Juan

Contributors: University/Department: Universitat Pompeu Fabra. Departament de Dret

Thesis Advisors: Agulló Agüero, Antonia

Source: TDX (Tesis Doctorals en Xarxa)

Subject Terms: Doble imposición, Doble imposición jurídica, Doble imposición económica, Convenios de doble imposición, Poder tributario, Libre circulación de capitales, Discriminación, Tribunal de Justicia de la Unión Europea, Instituciones de inversión colectiva, Impuesto sobre Sociedades, Impuesto sobre la renta de no residentes, Neutralización, Double taxation, Legal double taxation, Economic double taxation, Double taxation agreements, Tax power, Free movement of capital, Discrimination, Court of Justice of the European Union, Collective investment institutions, Corporate tax, Non-resident income tax, Neutralization

File Description: application/pdf

Access URL: http://hdl.handle.net/10803/694707

Possibilities for tax optimization in Swedish sport? The case of football and ice hockey

Authors: Bjärsholm, Daniel Backman, Jyri

Source: Sport in Society. 28(4):630-646

Subject Terms: Commercialization, professionalization, sport management, sports law, taxation in sport, taxation of athletes, Idrottsvetenskap, Sport Science, Economy, Ekonomi

File Description: electronic

Access URL: https://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-138030
https://doi.org/10.1080/17430437.2025.2481716

Verbot der Besteuerung der der Muttergesellschaft zufließenden Gewinne – Vermeidung der Doppelbesteuerung der Dividenden – Regionale Steuer auf Produktionstätigkeiten – Einbeziehung von 50 % der den Muttergesellschaften zufließenden Dividenden in die Bemessungsgrundlage dieser Steuer

Authors: Kraft, Gerhard (AUTHOR)

Source: FinanzRundschau. Nov2025, Vol. 107 Issue 21, p987-991. 5p.

Subject Terms: *DOUBLE taxation, *DIVIDENDS, *CORPORATE taxes, *TAXATION, *TAX laws, *PARENT companies, COURTS

Geographic Terms: ITALY

Company/Entity: COURT of Justice of the European Union , EUROPEAN Union

Taxation planning policies in the meal-sharing economy: a futurist approach.

Authors: Akahome, Joy Matsoso, Mamorena Lucia

Source: Journal of Foodservice Business Research. Oct2025, p1-22. 22p. 1 Illustration.

Subject Terms: *TAXATION, *SHARING economy, *INFORMAL sector, *CROSS border transactions, *OPTIMAL taxation, *LEGAL compliance, DIGITAL technology

THE ESSENCE OF BEPS IN THE LIGHT OF THE OECD REFORM OF THE INTERNATIONAL TAX SYSTEM.

Authors: ODLANICKA-POCZOBUTT, Monika¹ modlanicka@polsl.pl

Source: Scientific Papers of Silesian University of Technology. Organization & Management / Zeszyty Naukowe Politechniki Slaskiej. Seria Organizacji i Zarzadzanie. 2025, Issue 229, p365-377. 13p.

Subject Terms: *TAX reform, *TAXATION, *INTERNATIONAL business enterprises, *TAX shelters, INTERNATIONAL taxation

Company/Entity: ORGANISATION for Economic Co-operation & Development

Schlussfolgerungen aus der Qualifikation der britischen „Remittance-Basis"-Besteuerung als Vorzugsbesteuerung durch den IX. Senat des BFH.

Authors: Kraft, Gerhard (AUTHOR)

Source: Die Unternehmensbesteuerung (Ubg). Oct2025, Vol. 18 Issue 10, p545-551. 7p.

Subject Terms: *TAXATION, *TAX incentives, *TAXATION economics, *TAXATION of foreign income, *TAX incidence, *TAX courts, FEDERAL court decisions

Tax games: the case of Ireland in the global dynamics of corporate taxation.

Authors: Ní Chasaide, Nessa Ó Riain, Seán

Source: Review of International Political Economy. Oct2025, Vol. 32 Issue 5, p1519-1543. 25p.

Subject Terms: *STATE taxation, *TAX rates, *FOREIGN investments, *CORPORATE state, INTERNATIONAL taxation

Company/Entity: APPLE Inc. AAPL

Consumption externalities, habit formation, and optimal dynamic non‐linear income taxation under asymmetric information.

Authors: Chen, Yunmin Ren, Dongmeng

Source: Pacific Economic Review. Oct2025, Vol. 30 Issue 4, p206-233. 28p.

Subject Terms: *OPTIMAL taxation, *INFORMATION asymmetry, *TAX rates, *WAGE taxation, *CONSUMPTION (Economics), *SUBSIDIES, *BEHAVIORAL economics

Tax Policy and Abnormal Investment Behavior.

Authors: Xu, Qiping Zwick, Eric

Source: Review of Financial Studies. Oct2024, Vol. 37 Issue 10, p2971-3023. 53p.

Subject Terms: *FISCAL policy, *TAXATION, *TAX rates, *INVESTMENTS, *INVESTMENT management, *TAXATION of investments, *FINANCIAL management, *CORPORATE finance

Pillar 2 Rules and What They Mean for International Businesses.

Authors: Bernard, Andrew M. Packer, Adam Klitgaard, Mark

Source: Pennsylvania CPA Journal. Fall2025, Vol. 96 Issue 3, p30-33. 4p.

Subject Terms: *TAX consultants, *INTERNATIONAL business enterprises, *TAXATION, *TAXPAYER compliance, INTERNATIONAL taxation

Geographic Terms: UNITED States

Company/Entity: ORGANISATION for Economic Co-operation & Development

GET A SALES TAX BREAK ON SCHOOL SUPPLIES—AND MORE.

Authors: BLOCK, SANDRA (AUTHOR)

Source: Kiplinger Personal Finance. Aug2025, Vol. 79 Issue 8, p14-15. 2p. 1 Color Photograph.

Subject Terms: *TAX exemption, *STATE taxation, *SALES tax, *LOCAL taxation, *INTERNAL revenue

ANAYASAL İKTİSATÇI OLARAK F.A. HAYEK’İN ARTAN ORANLI VERGİ TARİFESİNE YÖNELİK ELEŞTİRİLERİ ve TEK ORANLI VERGİ SAVUNUSU.

Alternate Title: F.A. HAYEK'S CRITICISM OF PROGRESSIVE TAXATION AND HIS DEFENSE OF PROPORTIONALITY AS A CONSTITUTIONAL ECONOMIST.

Authors: AKTAN, Coşkun Can ÖKSÜZ, Mehtap

Source: Journal of Public Economy & Public Financial Management (JPEPFM). Oct2025, Vol. 5 Issue 2, p91-104. 14p.

Subject Terms: *PROGRESSIVE taxation, *FISCAL policy, *NORMATIVE economics, PROPORTIONALITY in law, POLITICAL philosophy, RULE of law, EQUALITY laws

People: HAYEK, Friedrich A. von (Friedrich August), 1899-1992

The Impact of Centralized Regional Development Strategy on Local Tax Effort in China.

Authors: Wang, Baoshun Xie, Licheng Chen, Xiaodong

Source: Journal of Regional Science. Nov2025, p1. 19p. 9 Illustrations.

Subject Terms: *LOCAL taxation, *REGIONAL development, *FISCAL policy, COUNTRIES, CAUSAL inference, PUBLIC officers

Geographic Terms: CHINA

Taxation and Bank Liquidity Creation.

Authors: BERGER, ALLEN N. CHRONOPOULOS, DIMITRIS K. SOBIECH, ANNA L. et al.

Source: Journal of Money, Credit & Banking (John Wiley & Sons, Inc.). Nov2025, p1. 34p. 2 Illustrations.

Subject Terms: *TAXATION, *BANK liquidity, *CASH & cash equivalents, *BANKING industry, *LONG-term debt

Geographic Terms: TOKYO (Japan)

Umschaltklausel in § 20 Abs. 2 AStG erfordert Mehrheitsbeteiligung an Auslandsgesellschaft.

Authors: Kraft, Gerhard (AUTHOR)

Source: FinanzRundschau. Nov2025, Vol. 107 Issue 21, p1046-1051. 6p.

Subject Terms: *FOREIGN partnerships, *TAX exemption, INTERNATIONAL taxation, LEGAL documents

Impressum.

Source: FinanzRundschau. Nov2025, Vol. 107 Issue 21, pr3-r6. 4p.

Subject Terms: *TAX laws, *TAXATION, *INTERNAL revenue law, ANNOTATIONS

Ruhen des Einspruchsverfahrens gem. § 363 Abs. 2 Satz 1 AO (sog. Zustimmungsruhe) — Eine Bestandsaufnahme und zugleich kritische Analyse.

Authors: Jesse, Lenhard (AUTHOR)

Source: FinanzRundschau. Nov2025, Vol. 107 Issue 21, p974-983. 10p.

Subject Terms: *DOUBLE taxation, *INTERNAL revenue law, LEGAL procedure, LEGAL judgments, TAX enforcement, DISPUTE resolution

Grenzüberschreitende gewerbliche Vermietung – Eine abkommensrechtliche Analyse im Outbound-Fall.

Authors: Parenko, Vitali Kolesnikow, Sergij

Source: FinanzRundschau. Nov2025, Vol. 107 Issue 21, p966-974. 9p.

Subject Terms: *DOUBLE tax agreements, *TAXATION, *CONFLICT of laws, *REAL property, TREATIES

Geographic Terms: GERMANY