373 National Tax Journal Vol. LIII, No. 3, Part 1 Abstract The explosion of interest in electronic commerce stemming from commercial use of the Internet triggered high expectations, and accompanying high stock market value for public companies specializing in the delivery of products and services through this channel. However, the boom in the market value of these so– called “dot com” companies...

This paper introduces the domain of transfer pricing, followed by an overview of case-based reasoning. Then, case-based reasoning is used to analyse the results of a questionnaire survey in transfer pricing. Finally, some conclusions are drawn and opportunities for future research identified. corporate goal for MNEs is often perceived to extend Transfer pricing beyond internal objectives to the...

Insurance companies in the Republic of Serbia (RS) are required to report deferred income tax accordance with International Accounting Standards (IAS) 12 - Income Taxes. They recognize assets and liabilities on balance sheet or expenses statement. This paper examines materiality Serbian insurance companies, as well its impact assessing profitability corporate burden. The research conducted from...

This study aims to analyze the factors that influence tax avoidance during COVID-19 pandemic, especially in financial services and insurance companies. The population of this are companies listed on Indonesia Stock Exchange. research sample is sector sampling technique used was purposive sampling. data amounted 61 data. analysis multiple linear regression analysis. obtained results influenced b...

This study aims to analyze tax avoidance decision making in multinational companies based on multinationalism, the use of Tax Havens and Thin Capitalization. uses quantitative methods secondary data from listed Indonesia Stock Exchange (IDX) 2016-2020. The sample used this purposive sampling technique obtained a 32 companies. analysis method multiple linear regression with statistical program E...

Over the past two decades, the plight of America's cities has become almost a commonplace of social comment. While city tax bases are eroding and their job markets declining as companies seek cheaper, newer, or more accessible facilities in the suburbs, their schools and services struggle against the combined impact of inflation, unemployment, and shrinking federal assistance. The cities are se...