COMPARATIVE RESEARCH ON TAX APPLICATION TO ROYALTIES CONTRACTS

Minimising tax on writing fees and royalties.

Tax Contracts and Government Formation

We examine how tax contracts affect government formation and welfare of voters in a parliamentary democracy. A tax contract specifies a range of tax rates a party is committed to if in government. We develop a new model of party competition and show that the introduction of tax contracts has two effects: a perks-reduction effect and a policy-shift effect. The former is dominant in societies wit...

Comparative study of effect of E-commerce on tax structure in selected countries: suggestions to improve tax system of Iran

E-commerce that has undergone an increasing trend in recent years has been regarded as the modern method for transfer of information and economic exchange.   This phenomenon brings about massive changes in most of relations between various economic institutions. Such changes have also occurred in tax systems. Hence, the present research aims to investigate effect of E-commerce on tax structure ...

Comparative study of effect of E-commerce on tax structure in selected countries: suggestions to improve tax system of Iran

E-commerce that has undergone an increasing trend in recent years has been regarded as the modern method for transfer of information and economic exchange.   This phenomenon brings about massive changes in most of relations between various economic institutions. Such changes have also occurred in tax systems. Hence, the present research aims to investigate effect of E-commerce on tax structure ...

Application of Artificial Intelligence to Accounting, Tax, and Audit Services: Research at Brigham Young University

-The domains of accounting, tax, and audit services have become much more complex during recent years. This development has generated a need for leveraging professional expertise and judgment processes. In an attempt to meet this need, there are a number of projects in the Marriott School of Management, Brigham Young University (B YU) that apply artificial intelligence techniques and methods to...