Author: David I. Fisher
Publisher:
ISBN:
Category :
Languages : en
Pages :

Get Book Here

Book Description

Author: Tony Elgood
Publisher: CCH
ISBN: 9780808092421
Category : Business & Economics
Languages : en
Pages : 324

Get Book Here

Book Description
CCH's new Tax Function Effectiveness addresses the unique challenges of tax function departments. The tax function's objectives should themselves be driven by what is happening in the business and the wider business and regulatory environment.

Author: David I. Fisher
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 60

Get Book Here

Book Description

Author: Arnold J. Olenick
Publisher:
ISBN: 9780130049117
Category :
Languages : en
Pages : 321

Get Book Here

Book Description

Author: Chen Zhang
Publisher: Springer Nature
ISBN: 9811398291
Category : Law
Languages : en
Pages : 186

Get Book Here

Book Description
This book focuses on corporate sector development in the context of transition economies, such as China. In doing so, the book uses quantitative methods to test several hypotheses that are salient to the Chinese economic situation. Topics covered in the book include the relationship between tax management and firm performance, the extent to which a short-term focus on tax management can lead to long-term vulnerabilities, the impact of government ownership on tax management impact, and the link between the co-evolution of marketization and corruption, and institutional change and tax management. With that the book offers rich empirical evidence to examine tax management, firm performance and corruption in a broad context, while permitting comparison between the Chinese experience and the market economies.

Author: Anuschka Bakker
Publisher: IBFD
ISBN: 9087220707
Category : Business enterprises
Languages : en
Pages : 504

Get Book Here

Book Description
In response to a number of large corporate failures, risk management has recently become a major consideration for most organizations. At the same time, taxation has been recognized as an area having its own unique risk profiles. This book provides a practical guide for those working in today's ever-changing corporate environment. It contains an introduction to tax risk management and discussions on the tax control framework that allow corporate tax departments to identify and manage companies' tax-related risks. The book also includes country chapters, which provide practical examples of the development and application of tax control frameworks.

Author: John E. Karayan
Publisher: Wiley
ISBN: 0471430765
Category : Business & Economics
Languages : en
Pages : 408

Get Book Here

Book Description
A corporate guide to understanding the basic tax implications of everyday business Organized to cover the tax implications of transactions as they occur through a company's life cycle, the basic principles of tax management are applied through the use of case studies that simulate a variety of real-world marketplace conditions. Value-added and financial reporting effects of tax management are discussed, as well as country-specific tax rules, and cross-border transactions. John E. Karayan, JD, PhD (Glendale, CA), is a professor at California State Polytechnic University, Pomona. He is also a partner in the law firm of Bond Karayan. Charles W. Swenson, PhD (Pasadena, CA), is a professor at the University of Southern California, Los Angeles, where he teaches a number of courses in accounting and taxation. Over the years, financial professionals around the world have looked to the Wiley Finance series and its wide array of bestselling books for the knowledge, insights, and techniques that are essential to success in financial markets. As the pace of change in financial markets and instruments quickens, Wiley Finance continues to respond. With critically acclaimed books by leading thinkers on value investing, risk management, asset allocation, and many other critical subjects, the Wiley Finance series provides the financial community with information they want. Written to provide professionals and individuals with the most current thinking from the best minds in the industry, it is no wonder that the Wiley Finance series is the first and last stop for financial professionals looking to increase their financial expertise.

Author: Ms.Margaret Cotton
Publisher: International Monetary Fund
ISBN: 1475586140
Category : Business & Economics
Languages : en
Pages : 18

Get Book Here

Book Description
This technical note is the first of three addressing information technology (IT) themes and issues relevant to tax administrations. This note focuses on the use of technology in tax administrations and how to develop an information technology strategic plan (ITSP). It is intended for tax administrations that are largely manual or have outdated legacy IT systems. The second note addresses how to select an IT system for core tax administrations functions. And the third note covers implementation of a commercial-off-the-shelf (COTS) system. These technical notes are primarily for use by tax administrations that have no technology to manage their core tax processes, or their technology is limited and outdated. These notes focus on core tax functions and do not address other business systems (e.g., payroll, finance, document, and asset management systems).

Author: Dominic Daher
Publisher: Cch Incorporated
ISBN: 9780808027898
Category : Business & Economics
Languages : en
Pages : 357

Get Book Here

Book Description
Practical Guide to C Corporations offer practitioners current and practical explanation and analysis on corporations, giving them the guidance needed to manage the C Corporation election, compliance, tax planning, and life cycle needs. In addition to thorough coverage of how the tax laws impact C corporations, the Practical Guide details corporate formation, distributions, redemptions, liquidations, reorganizaitons and issues related to corporate tax practice and procedure. Practical Guide to C Corporations provides business entity practitioners with complete coverage of C corporation taxation issues.

Author: Daniel Lynch
Publisher:
ISBN: 9781303864858
Category : Corporations
Languages : en
Pages : 86

Get Book Here

Book Description
This study investigates the effect of increases in firm-level investments in the corporate tax function to address financial reporting concerns on the magnitude and timing of firm's tax avoidance. I exploit the novel setting of the remediation of tax-related material weaknesses in internal control (MWs) as a shock that motivates firms to increase investments in the corporate tax function. I examine the impact of increases in these investments on the magnitude and timing of future payoffs in the form of increased tax avoidance. I find no evidence of increases in tax function investments contemporaneously impacting tax avoidance. However, I do find that investments in the income tax function are associated with greater levels of future tax avoidance. Specifically, I find firms making investments in year t have 4-8 percentage point lower 3-year cash and GAAP effective tax rates (ETR) measured at time t +1 to t +3 compared to their industry peers. Descriptive results suggest the primary drivers of this increase in future tax avoidance are lower foreign and state tax expense. I also hand-collect internal control disclosures to investigate how firms remediate tax-related MWs. The results suggest the most common types of investments are in outside consulting and new personnel, including hiring a new tax director. I find that both external and internal tax function investments are positively associated with future tax avoidance, with no differential impact on future ETRs. Results also indicate that risk, complexity, and a lack of resources are predictors of engaging an external service provider. These results demonstrate the magnitude and timing lag of payoffs on tax function investments and illustrate how strengthening internal controls can improve firm performance via increased tax avoidance. -- Abstract.