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Addressing tax arbitrage with hybrid financial instruments : a multidisciplinary study and proposal for developed and developing countries / / Moritz Scherleitner
| Addressing tax arbitrage with hybrid financial instruments : a multidisciplinary study and proposal for developed and developing countries / / Moritz Scherleitner |
| Autore | Scherleitner Moritz |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , [2020] |
| Descrizione fisica | 1 online resource (xviii, 597 pages) |
| Disciplina | 343.04 |
| Collana | IBFD Doctoral series |
| Soggetto topico | Taxation - Law and legislation |
| ISBN | 90-8722-633-0 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910794252803321 |
Scherleitner Moritz
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| Amsterdam, The Netherlands : , : IBFD, , [2020] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Addressing tax arbitrage with hybrid financial instruments : a multidisciplinary study and proposal for developed and developing countries / / Moritz Scherleitner
| Addressing tax arbitrage with hybrid financial instruments : a multidisciplinary study and proposal for developed and developing countries / / Moritz Scherleitner |
| Autore | Scherleitner Moritz |
| Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , [2020] |
| Descrizione fisica | 1 online resource (xviii, 597 pages) |
| Disciplina | 343.04 |
| Collana | IBFD Doctoral series |
| Soggetto topico | Taxation - Law and legislation |
| ISBN | 90-8722-633-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910816710803321 |
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Scherleitner Moritz
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| Amsterdam, The Netherlands : , : IBFD, , [2020] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Advance ruling : practice and legality : proceedings of a Seminar held in Cancun, Mexico, in 1992 during the 46th Congress / International Fiscal Association
| Advance ruling : practice and legality : proceedings of a Seminar held in Cancun, Mexico, in 1992 during the 46th Congress / International Fiscal Association |
| Autore | International Fiscal Association |
| Pubbl/distr/stampa | Deventer : Kluwer Law and Taxation Publishers, 1994 |
| Descrizione fisica | IX, 65 p. ; 20 cm |
| Disciplina | 343.04 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ita |
| Record Nr. | UNINA-990007231330403321 |
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International Fiscal Association
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| Deventer : Kluwer Law and Taxation Publishers, 1994 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Advanced issues in European and international tax law / / Christiana HJI Panayi
| Advanced issues in European and international tax law / / Christiana HJI Panayi |
| Autore | HJI Panayi Christiana |
| Pubbl/distr/stampa | Oxford : , : Hart Publishing, , 2015 |
| Descrizione fisica | 1 online resource (373 p.) |
| Disciplina | 343.04 |
| Soggetto topico |
Taxation - Law and legislation - Europe
Taxation - Europe |
| ISBN |
1-4742-0242-X
1-84946-954-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 1. Aggressive Tax Planning, Good Governance in Tax Matters and Corporate Social Responsibility: The New Themes -- 2. The OECD -- G20 Base Erosion and Profit Shifting Project: Actions 1 - 5 -- 3. Tax Treaty Abuse, Permanent Establishments and Transfer Pricing Rules: Actions 6 - 10 -- 4. Procedural Rules, Country-by-Country Reporting, Dispute Resolution, Multilateralism and Developing Countries: Actions 10 - 15 -- 5. International Tax Avoidance and European Union Law -- 6. The Compatibility of the BEPS Proposals with European Union Law -- 7. State Aid, Taxation and Aggressive Tax Planning -- 8. Unanimity, Enhanced Cooperation and the Financial Transaction Tax: Challenging the European Union's Tax Traditions -- 9. International and European Union Tax Law in the Post-BEPS World |
| Record Nr. | UNINA-9910512002703321 |
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HJI Panayi Christiana
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| Oxford : , : Hart Publishing, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Advanced issues in international and European tax law / / Christiana HJI Panayi
| Advanced issues in international and European tax law / / Christiana HJI Panayi |
| Autore | HJI Panayi Christiana |
| Pubbl/distr/stampa | Oxford : , : Hart Publishing, , 2015 |
| Descrizione fisica | 1 online resource (373 p.) |
| Disciplina | 343.04 |
| Soggetto topico |
Taxation - Law and legislation - Europe
Taxation - Europe |
| ISBN |
1-4742-0242-X
1-84946-954-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 1. Aggressive Tax Planning, Good Governance in Tax Matters and Corporate Social Responsibility: The New Themes -- 2. The OECD -- G20 Base Erosion and Profit Shifting Project: Actions 1 - 5 -- 3. Tax Treaty Abuse, Permanent Establishments and Transfer Pricing Rules: Actions 6 - 10 -- 4. Procedural Rules, Country-by-Country Reporting, Dispute Resolution, Multilateralism and Developing Countries: Actions 10 - 15 -- 5. International Tax Avoidance and European Union Law -- 6. The Compatibility of the BEPS Proposals with European Union Law -- 7. State Aid, Taxation and Aggressive Tax Planning -- 8. Unanimity, Enhanced Cooperation and the Financial Transaction Tax: Challenging the European Union's Tax Traditions -- 9. International and European Union Tax Law in the Post-BEPS World |
| Record Nr. | UNINA-9910797910503321 |
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HJI Panayi Christiana
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| Oxford : , : Hart Publishing, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Advanced issues in international and European tax law / / Christiana HJI Panayi
| Advanced issues in international and European tax law / / Christiana HJI Panayi |
| Autore | HJI Panayi Christiana |
| Pubbl/distr/stampa | Oxford : , : Hart Publishing, , 2015 |
| Descrizione fisica | 1 online resource (373 p.) |
| Disciplina | 343.04 |
| Soggetto topico |
Taxation - Law and legislation - Europe
Taxation - Europe |
| ISBN |
1-4742-0242-X
1-84946-954-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 1. Aggressive Tax Planning, Good Governance in Tax Matters and Corporate Social Responsibility: The New Themes -- 2. The OECD -- G20 Base Erosion and Profit Shifting Project: Actions 1 - 5 -- 3. Tax Treaty Abuse, Permanent Establishments and Transfer Pricing Rules: Actions 6 - 10 -- 4. Procedural Rules, Country-by-Country Reporting, Dispute Resolution, Multilateralism and Developing Countries: Actions 10 - 15 -- 5. International Tax Avoidance and European Union Law -- 6. The Compatibility of the BEPS Proposals with European Union Law -- 7. State Aid, Taxation and Aggressive Tax Planning -- 8. Unanimity, Enhanced Cooperation and the Financial Transaction Tax: Challenging the European Union's Tax Traditions -- 9. International and European Union Tax Law in the Post-BEPS World |
| Record Nr. | UNINA-9910807946103321 |
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HJI Panayi Christiana
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| Oxford : , : Hart Publishing, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Advances in taxation / / edited by John Hasseldine
| Advances in taxation / / edited by John Hasseldine |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, UK : , : Emerald Publishing Limited, , [2019] |
| Descrizione fisica | 1 online resource (221 pages) |
| Disciplina | 343.04 |
| Collana | Advances in taxation |
| Soggetto topico | Taxation - Law and legislation |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-78756-417-7
1-78756-415-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Front Cover -- Advances In Taxation -- Copyright Page -- Contents -- About the Editor -- List of Contributors -- Introduction -- Tax Avoidance, Tax Policy, Tax Administration, and Tax Compliance -- Short Selling and Corporate Tax Avoidance -- Introduction -- Literature Review and Hypothesis Development -- Determinants of Corporate Tax Avoidance -- Short Selling -- Hypothesis Development -- Variable Measurement , Model, and Data -- Measuring Tax Avoidance -- Empirical Model -- Data -- Empirical Results -- Two-stage Least Squares Model -- Cross-sectional Analysis -- Robustness Tests -- Alternative Measures of Short Interest -- Disclosure Transparency -- Conclusion -- Notes -- Acknowledgments -- References -- Appendix 1: Variable Definitions -- FIN48 and Income Tax-based Earnings Management: Evidence from the Deferred Tax Asset Valuation Allowance -- Introduction -- Background -- Research Method -- One-stage Approach -- Two-stage Approach -- Data and Results -- Sample Selection and Descriptive Statistics -- Regression Analysis -- Main Results -- Robustness Tests -- Crossover Analysis -- Main Results -- Additional Analysis of Analysts' Forecast Results -- Conclusion -- Notes -- Acknowledgments -- References -- Dividend Tax Policy and Private-sector Research and Development Spending: A Modified Perspective on the Impact of US 2003 Tax Reform Act on R&D Spending -- Introduction -- Background and Hypotheses Development -- Dividend Taxation and R&D Investment -- Hypotheses Development -- Data and Research Design -- Data -- Research Design -- Results -- Descriptive Statistics -- Regression Results -- Sensitivity Test -- Discussion and Conclusion -- Notes -- References -- Appendix: Variable Definitions -- The Effect of Gender, Political Affiliation, and Family Composition on Reasonable Compensation Decisions: An Empirical Assist -- Introduction.
Background -- Internal Revenue Code Section 162 -- US Treasury Regulations 1.162-7 -- Landmark Cases -- Prior Research and Research Questions -- Sample Selection and Research Design -- Data and Sample Selection -- Research Design -- Results -- Descriptive Statistics and Model Results -- Chi-square Results -- Simple Regression Results -- Multiple Regression Results -- Conclusion -- Limitations -- Discussion -- Notes -- References -- Appendix: Example -- Perceived and Actual Consequences of the Foreign Account Tax Compliance Act: A Survey of Americans Living Abroad -- Introduction -- Background -- Methodology -- Results -- Concluding Remarks -- Notes -- References -- Appendix 1: Survey Instrument -- The Influence of the Corporate Sector on the Effectiveness of Tax Compliance Instruments -- Introduction -- The Corporate Sector and the Use of Coercion and Persuasion in Tax Compliance -- Sample and Research Design -- Research Design -- Basic Model -- Advanced Model -- Results and Discussion -- Descriptive Statistics -- Baseline Regression Results -- Multilevel Regression Results -- Conclusion -- Notes -- References -- Appendix 1 -- Appendix 2 -- Appendix 3 -- Determinants of Enforced Tax Compliance: Empirical Evidence from Malaysia -- Introduction -- Literature Review and Hypotheses Development -- Research Method -- Sample and Participants -- Questionnaires and Measures -- Findings and Discussion -- Confirmatory Factor Analysis -- Confirmation of Mediator -- Enforced Compliance Model and Mediating Effect -- Discussion of Findings -- Bootstrapping -- Conclusion -- References -- Tax Morale in Times of Economic Depression: The Case of Greece -- Introduction -- Tax Morale and the Size of the Shadow Economy in Greece -- The Concept of Tax Morale and Its Impact on Tax Evasion -- Measuring Tax Morale. The Devastating Consequences of the Greek Economic and Debt Crises -- Shadow Economy and Tax Morale in Greece -- Tax Aggregates and Collection in Greece -- Research Method and Hypotheses -- Results -- Discussion and Conclusions -- References -- Index. |
| Record Nr. | UNINA-9910480235403321 |
| Bingley, UK : , : Emerald Publishing Limited, , [2019] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Advances in taxation / / edited by John Hasseldine
| Advances in taxation / / edited by John Hasseldine |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald Group Publishing Limited, , 2017 |
| Descrizione fisica | 1 online resource (203 pages) |
| Disciplina | 343.04 |
| Collana | Advances in taxation |
| Soggetto topico |
Taxation
Law - Taxation Taxation and duties law |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | und |
| Nota di contenuto | Prelims -- The effects of property taxes and public service benefits on housing values: a county-level analysis -- Measuring and characterizing the domestic effective tax rate of us corporations -- Tax and performance measurement: an inside story -- The impact of culture and economic structure on tax morale and tax evasion: a country-level analysis using SEM -- The determinants of tax morale and tax compliance: evidence from Jordan -- Measuring tax compliance attitudes: what surveys can tell us about tax compliance behaviour. |
| Record Nr. | UNINA-9910792661903321 |
| Bingley, England : , : Emerald Group Publishing Limited, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advances in taxation / / edited by John Hasseldine
| Advances in taxation / / edited by John Hasseldine |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald Group Publishing Limited, , 2017 |
| Descrizione fisica | 1 online resource (203 pages) |
| Disciplina | 343.04 |
| Collana | Advances in taxation |
| Soggetto topico |
Taxation
Law - Taxation Taxation and duties law |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | und |
| Nota di contenuto | Prelims -- The effects of property taxes and public service benefits on housing values: a county-level analysis -- Measuring and characterizing the domestic effective tax rate of us corporations -- Tax and performance measurement: an inside story -- The impact of culture and economic structure on tax morale and tax evasion: a country-level analysis using SEM -- The determinants of tax morale and tax compliance: evidence from Jordan -- Measuring tax compliance attitudes: what surveys can tell us about tax compliance behaviour. |
| Record Nr. | UNINA-9910819062203321 |
| Bingley, England : , : Emerald Group Publishing Limited, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Affidamento e certezza del diritto tributario / Eugenio Della Valle
| Affidamento e certezza del diritto tributario / Eugenio Della Valle |
| Autore | Della Valle, Eugenio |
| Pubbl/distr/stampa | Milano : Giuffrè, 2001 |
| Descrizione fisica | 184 p. ; 25 cm |
| Disciplina | 343.04 |
| ISBN | 88-14-09136-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ita |
| Record Nr. | UNINA-990003905380403321 |
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Della Valle, Eugenio
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| Milano : Giuffrè, 2001 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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