Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 37 for “"tax liability"”.
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An empirical investigation of the ability of multinational enterprises to affect their United States income tax liability
… political jurisdictions and are subject to taxation by different political entities. Concerns have been raised by Congress and the Internal Revenue Service regarding whether multinationals, especially foreign-owned multinationals, are using transfer-pricing and cost-allocation policies …
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Conversion of shares: the tax implications
… This paper considers the capital gains tax consequences of such conversions. It is argued that the necessary elements needed to trigger a capital gains tax liability is are not present in such transactions. Based on the theory that an asset consists of a bundle of rights, it could be …
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Conversion of shares: the tax implications
… This paper considers the capital gains tax consequences of such conversions. It is argued that the necessary elements needed to trigger a capital gains tax liability is are not present in such transactions. Based on the theory that an asset consists of a bundle of rights, it could be …
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The Impact of Federal and State Income Taxes on Forest Landowners: An Examination of Tax Liabilities and Tax Planning
Federal and state income tax laws pertaining to forest landowners are examined. Income tax liabilities are calculated for hypothetical forest landowners in two income brackets across the 41 states in the U.S. which impose a comprehensive income tax. The income tax liability is calculated to …
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An analysis of certain tax avoidance techniques available under Virginia law to multistate corporate businesses
… currently two methods states generally use to tax the income of multistate multi-corporate businesses. One is separate accounting, and the other is the unitary method. Virginia currently uses separate accounting to tax such income. Under separate accounting businesses have greater ability to …
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Development of a framework for carbon budgets in South Africa
… mandatory in South Africa, and a proposed higher tax liability of R640 per tCO2e will be imposed on emissions exceeding allocated carbon budgets. In addition to the financial impact of exceeding allocated carbon budgets, there is also a risk of legal action for non-compliance with national and …
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The Illinois Farmland Assessment Laws: A Case Study of the Political Passage and Implications for School Funding, 1977-1980
… 1977 farmland assessment law, a major property tax reform. Examining the farmland assessment law as a dependent variable, the study focuses on identifying and analyzing the major political factors responsible for the enactment of the assessment legislation. Additionally, viewing the farmland …
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Potential Cross-Border Double Taxation on Death Limits Global Investment Opportunities for Long Term South African Resident Investors - demonstrated through an analysis of the international tax consequences that arise for a South African resident who holds an investment in a portfolio of stock listed in the United States of America at the date of death
… imposition of both estate duty and capital gains tax (CGT) by South Africa (SA) on South African resident investors at the date of death.1 The focus of this dissertation, within this chosen area of study, is the effect of the imposition of these two taxes on cross-border transactions; this study …
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The impacts of state income tax legislation on forest management and investment
… study is to examine the impacts of state income taxes on returns to investments in forest management on private nonindustrial (PNIF) lands. It contains a review of major federal income tax provisions which directly affect timber investments. Income tax laws are described for individuals in the 50 …
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International Tax Planning: The Concept of Place of Effective Management
… certain aspects of the South African Income Tax Act2 such as residence-based concepts, with specific reference to place of effective management, which brings a taxpayer within the ambit of the South African Tax Law. It will also address issues regarding Double taxation agreements and the …
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The influence of social norms and tax system on tax compliance
Governments derive its major part of revenue from tax. A tax is compulsory and mandatory contribution to the government from its subjects. It is mandatory to the sense that there is a legal document giving the government the mandate to collect such contribution. Imposition of tax, therefore, …
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South African tax - for the expatriate
… African immigration affairs. Questions relating tax liability for the in respect of the aforementioned often arise during consultations/meetings/briefings. For this reason, I have decided to dedicate my research proposal to the aforementioned with the hope that it will equip me with sufficient …
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An investigation of the effects of complexity in federal income tax laws on the compliance of nonresident students
… the impact of complexity in federal income tax laws on taxpayer compliance. The primary research question is: Is complexity in the tax law associated with noncompliance? The research is unique in that previous work has not yet demonstrated an a priori circumstance in which taxpayers do not …
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AI systems and worker’s rights in Europe: assessing the potential impact of CSR tax and automation tax as a response to job automation
… and human rights justify an additional corporate tax liability imposed on the companies. There are further questions regarding this matter, such as how to protect people who lost their jobs due to job automation or where will the money come from to finance such schemes. In relation to that, the …
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The taxation of trusts in South Africa
… are extensively used, primarily for estate and tax planning and more recently for business purposes. Frequently being the recipients of large amounts of income, trusts are often used as vehicles to minimize or avoid the incidence or levying of tax, rendering the taxation of trust income and …
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Group taxation in South Africa : a contextual analysis
A group taxation regime can be defined as: "a set of rules that enables corporate taxpayers to compute the tax liability of related corporations on a consolidated or combined basis(.) (and) ... encompasses not only full consolidation. but also tranifer of particular tax allributes between the …
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The syndication of low-income housing tax credits
The low-income housing tax credit is the primary governmental incentive for the development of affordable housing. This public policy initiative has become attractive to investors because in exchange for an equity investment, they receive tax credits, which serve to reduce their federal income tax …
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Investors’ valuation of tax certainty: Evidence from tax policy guidance
Tax regulations are the highest form of policy guidance issued by the U.S. Treasury Department, in coordination with the Internal Revenue Service (IRS), to assist taxpayers with calculating their U.S. tax liability. Although Treasury Regulations increase tax certainty because they have the full …
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Computer aided tax avoidance policy analysis
… a three part methodology for analyzing the ow of taxable income in large partnership structures. The method forms the basis for prototypical software which would clarify many complicated basis adjustment issues associated with partnership taxation. Partnerships, the most common form of …
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The potential impacts of state income taxes on timber income following the 1986 Tax Reform Act
State income tax laws and their relationship to the federal income tax were surveyed and changes affecting forest landowners since similar research on this subject (1981-82) are discussed. Several previously favorable provisions were eliminated at the federal level. Although the economic situation …
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