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Marina Bornman,Charl Horn,Lizanne Barnard
AbstractOrientation: Non-residents receiving interest from a South African source will be taxable in terms of the gross income definition in the South African Income Tax Act. Effective 01 March 2015, new provisions for withholding of tax on interest (WTI...
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Biljana Jovkovic, Stefan Vr?ina
Pág. 35 - 46
Research Question: The paper investigates the relationship between taxation and dividend payout decisions of companies in the Republic of Serbia. Motivation: Including taxation in dividend policy discussion may allow for better understanding of decisions...
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Waldette Engelbrecht
AbstractIn terms of the new Dividends Tax, which came into effect on 1 April 2012, Dividends Tax may be the liability of the beneficial owner of the dividend. This makes it important to correctly identify the beneficial owner. The term beneficial owner i...
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Sophia Brink,Leonard Willemse
AbstractTrusts have long been associated with elaborate tax avoidance schemes, primarily as a result of their flow-through nature. In the National Budget the Minister of Finance indicated that the government was proposing several legislative measures dur...
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Ignacio Velez-Pareja,Julian Benavides Franco
Pág. 309 - 334
Tax savings and the discount rate we use to calculate their value are involved in the calculation of cost of capital. Based on previous findings, we derive a general approach to cash flow valuation that take into account any kind of tax shields related t...
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Estian Haupt,Rudie Nel
AbstractOrientation: The South African tax legislation in respect of dividend cession.Research purpose: The objective of this article was to investigate the tax implications of a dividend cession for the cedent, cessionary and declaring company...
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Felix Kreidl
We examine stock prices and the number of stocks traded around ex-dividend dates of German stocks with tax-free dividend. Tax-free dividends are temporarily tax-exempt, as they reduce the initial purchasing price of a stock. With our analysis of this par...
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Thomas Abrams
Pág. 28 - 50
Phenomenological disability studies seek to bridge the gap between the personal experience and cultural production of disability. This paper illustrates the manner in which the everyday experience of disability is shaped into a coherent objec...
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Martin A. Goldberg, Robert E. Wnek, Presley Rodricks, Cynthia Kruth
Carried interest is a form of deferred compensation payable to managers of hedge funds organized as investment partnerships. There are two tax components of this compensation that are favorable to the manager. First, income taxes are due only when amount...
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W. D. Hamman,I. J. Lambrechts
AbstractAn optimal income appropriation policy for a co-operativeThe income (after interest payable, except on deferred bonuses and before taxation) can be appropriated in three different ways (different combinations are possible), i.e. the payment of ca...
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James G. S. Yang, Leonard J. Lauricella and Frank J. Aquilino
There is a serious problem in international taxation today. Many United States (U.S.) multinational corporations have moved abroad to take advantage of a lower tax rate in a foreign country. As a consequence, the tax base in the U.S. has been seriously e...
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Ventje Ilat,Novi Swandari Budiarso,Heince Rudy Nicky Wokas
Pág. 17 - 28
Even though there are many issues surrounding dividend policy, dividend remains one of the main goals for investors to achieve. The aim of this study is to find out determinants of dividend policy in Indonesia. Most of the samples in observed period have...
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Thomas Abrams
Pág. 28 - 50
Phenomenological disability studies seek to bridge the gap between the personal experience and cultural production of disability. This paper illustrates the manner in which the everyday experience of disability is shaped into a coherent object within t...
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Fidelis Anake Atseye,Helen Walter Mboto,Suleiman Gbenga Lawal
Pág. 132 - 137
The paper examined the causal relationship between lease financing and profitability of Nigerian quoted conglomerates for the period spanning 2012 ? 2017. The study focused on 6 conglomerates that are quoted on the Nigerian Stock Exchange as at 2017. Dat...
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Kamal Naser,Abdullah Al- Mutairi,Ahmad Al Kandari,Rana Nuseibeh
Pág. 979 - 988
This study is set out to examine the cogency of capital structure theories in a unique Islamic financial environment where tax shield is irrelevant, paying or receiving interest is undesirable and government exercises control over major econo...
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