Tax Shelters Sound Strategy Or Dangerous Game?
نویسندگان
چکیده
منابع مشابه
Frattarelli Hart 1 Tax Shelters or Efficient Tax Planning ? A Theory of The Firm Perspective On the Economic Substance Doctrine
Perspective On the Economic Substance Doctrine T. Christopher Borek, Angelo Frattarelli, and Oliver Hart April, 2013 Abstract Courts have articulated a number of legal tests to distinguish corporate transactions that have a legitimate business or economic purpose from those carried out largely, if not solely, for favorable tax treatment. We outline an approach to analyzing the economic subs...
متن کامل"Out of the dangerous wild, but not yet out of woods"--the polio end game strategy.
India celebrated its victory over polio on 11th February 2014 after an extraordinary fight against the disease for almost two decades since the introduction of the Global Polio Eradication Initiative (GPEI) in India. The South-East Asia Region of the World Health Organisation (WHO) was certified polio free, on March 27, 2014 by the WHO’s Regional Certification Commission for polio eradication c...
متن کاملModeling Tax Evasion in Value Added Tax, A Game Theory Approach
Taxes make up the bulk of any government revenue and provide a sustainable source of revenue. In recent years, the main focus of the tax reform program, in almost all countries of the world, has been on VAT. But a major problem in the effective implementation of VAT, which is a nascent tax base in countries, is the phenomenon of tax evasion. Therefore, one of the most basic steps in preventing ...
متن کاملThe most dangerous hospital or the most dangerous equation?
BACKGROUND Hospital mortality rates are one of the most frequently selected indicators for measuring the performance of NHS Trusts. A recent article in a national newspaper named the hospital with the highest or lowest mortality in the 2005/6 financial year; a report by the organization Dr Foster Intelligence provided information with regard to the performance of all NHS Trusts in England. ME...
متن کاملEarly repolarization: innocent or dangerous?
Electrocardiographic (ECG) findings of wide QRS complexes in right precordial leads with saddle ST elevation in patients with polyarthritis, palpitations and family history of syncope urged us to review early repolarization syndrome (ERS). ERS is commonly seen in young men. The main ECG features are as follows: wide spread concave ST-segment elevation, more in the precordial leads (usually V2-V...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Journal of Business & Economics Research (JBER)
سال: 2011
ISSN: 2157-8893,1542-4448
DOI: 10.19030/jber.v4i4.2650