effective tax rate
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The concept effective tax rate represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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effective tax rate
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The concept effective tax rate represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- A fair income tax on the trillion-dollar behemoths
- A roadmap for a tax on base-eroding payments
- A simplification safe harbor for Pillar 2
- Addressing the debt-equity bias within a Common Consolidated Corporate Tax Base (CCCTB) : possibilities, impact on effective tax rates and revenue neutrality
- Advances in taxation [2019]
- An analysis of the effects of vehicle property taxes on vehicle demand
- An economic analysis of corporations' reserves for tax audit adjustments
- An international comparison of marginal effective tax rates on labour use
- Anti-avoidance legislation of Scandinavian countries with reference to the 2014 corporate income tax burden of the thirty-four OECD member states : Denmark, Finland, Norway and Sweden compared
- Assessing U.S. global tax competitiveness after tax reform
- Assessing tax relief from targeted investment tax incentives through corporate effective tax rates : methodology and initial findings for seven Sub-Saharan African countries
- Asymmetric treatment of tax losses
- BEPS : current reality and planning in anticipation
- Biden's corporate tax policy : implications for competitiveness
- Business analysis' increasing importance in transfer pricing
- Business taxation in a low-revenue economy : a study on Uganda in comparison with neighbouring countries
- Capital gains tax - the unprincipled tax?
- Causes, benefits, and risks of business tax incentives
- CbC reporting and measuring effective tax rates
- Chinese direct investments in the EU : new tax treaties and effective corporate tax burdens
- Comparison of a lower corporate income tax rate for small and large businesses
- Compatibility of a European METR minimum tax with EU/EEA free movement guarantees = Compatibilidad de un impuesto mínimo europeo METR con las garantías de libre circulación de la UE/EEE
- Corporate Tax Statistics Database
- Corporate dividend policy and tax avoidance
- Corporate domicile and average effective tax rates : the cases of Canada, Japan, the United Kingdom and the United States
- Corporate effective tax rates : Model description and results from 36 OECD and non-OECD countries
- Corporate effective tax rates for R&D : the case of expenditure-based R&D tax incentives
- Corporate effective tax rates in an enlarged European Union
- Corporate effective tax rates in the European Union
- Corporate income tax and the taxation of income from capital : some evidence from the past reforms and the present debate on corporate income taxation in Belgium
- Corporate income taxes around the world : a survey on forward-looking tax measures and two applications
- Corporate inversions, stateless income, and transfer pricing
- Corporate tax burden from a worldwide perspective
- Corporate tax burden in the European Union
- Corporate tax implications of Denmark's unilateral termination of its tax treaties with France and Spain
- Corporate tax in developing countries : current trends and design issues
- Corporate taxation and investment of multinational firms : evidence from firm-level data
- Country-by-country reporting and the effective tax rate : how effective is the effective tax rate in detecting tax avoidance in country-by-country reports?
- Cross-country comparisons of corporate income taxes
- Cross-country comparisons of the effects of leverage, intangible assets, and tax havens on corporate income taxes
- Defining controlled foreign companies : changes ahead for Kazakhstan?
- Determinants of bilateral effective tax rates : empirical evidence from OECD countries
- Determinants of effective tax rate : evidence for USA and the EU
- Die Auswirkungen der globalen Mindestbesteuerung (Pillar II) auf Privatstiftungen
- Die Zukunft der Unternehmensbesteuerung - G7, G20, OECD und EU schaffen eine neue Weltsteuerordnung = The future of corporate taxation - G7, G20, OECD and EU create a new worldwide tax regime
- Die effektive Steuerbelastung österreichischer Unternehmen
- Die Überwälzung einer Digitalsteuer und deren Auswirkung auf Umsatzrendite und ETR
- Divergence in effective tax rates : evidence in Malaysian listed firms
- Does Whirlpool really have a reliance interest in the FBCSI regulations?
- Déduction des intérêts notionnels : quelques réflexions empruntées à la théorie financiére [partie I]
- EU company taxation in case of a common tax base : a computer-based calculation and comparison using the enhanced model of the European Tax Analyser
- EY's GILTI study flawed on data and tax rates
- Economic function of deferred taxes
- Effective average tax rates on capital income and labour income in selected OECD countries
- Effective carbon rates 2018 : pricing carbon emissions through taxes and emissions trading
- Effective carbon rates 2021 : pricing carbon emissions through taxes and emissions trading
- Effective carbon rates : pricing CO2 through taxes and emissions trading systems
- Effective corporate income tax rates in an enlarged European Union
- Effective corporate tax rates 1980-1984
- Effective personal tax rates on marginal skills investments in OECD countries : a new methodology
- Effective tax levels using the Devereux/Griffith methodology : report 2009
- Effective tax rates : linking two distinct measures
- Effective tax rates for the 10 largest pharma MNEs and their implications for U.S. international tax reform
- Effective tax rates on U.K. and foreign income - the impact of the U.K. budget proposals
- Equity, transparency, cooperation and the taxation of high net worth individuals
- Examining the proposal to abolish dividend distribution tax in India
- Failing to further the OECD agreement would be a lose-lose-lose
- Finances of the nation : tax subsidies for R & D in Canada, 1981-2016
- Financing in Belgium and the Netherlands
- For a better GLOBE : a minimum effective tax rate for multinationals
- German effective rate management : focus on trade tax
- GloBE : why a nominal tax rate of more than 15% might not be enough
- Global minimum taxation? An analysis of the anti-base erosion initiative
- Globale Mindestbesteuerung : welche Unternehmen sind betroffen? Erste Abschätzung der praktischen Auswirkungen auf in Österreich ansässige Unternehmen
- Globale Mindestbesteuerung: Ist Österreich ein Niedrigsteuerland? Ermittlung der effektiven Steuerbelastung österreichischer Gesellschaften
- Government and multinational corporations in the race to the bottom
- Harmful tax practices from the EU's point of view
- Het effectieve belastingtarief volgens het landenrapport
- How much is corporate America worth? Corporate tax reform and firm valuation premia
- IRS guidance on tax rate disparity test of the branch rule
- Important considerations on tax amortization benefits in intercompany transfers of intangibles
- Inside the black box : marginal effective tax rates on capital in Canada - a primer
- Intellectual property box regimes : effective tax rates and tax policy considerations
- International accounting standards, tax accounting and effective levels of company tax burdens in the European Union
- International taxation handbook : policy, practice, standards, and regulation
- Is an METR compatible with EU/EEA free movement guarantees?
- Is it a level playing field? An analysis of effective tax rates
- Italy's 2022 tax reform targets personal income tax and child benefits
- Italy's tax system : toward a European model?
- Key impacts of international tax and trade disruption on global supply chains
- Korrektur des Steueraufwands für das "Excluded Income" : Hinweise zur Komplexität des Pillar Two-Besteuerungssystems
- La déduction fiscale des sociétés : la Suisse, un cas particulier
- Lessons from the Ruding II report
- Let the GILTI/GLOBE games begin
- Measuring and interpreting countries' tax attractiveness for investments in digital business models
- Measuring effective taxation of housing : building the foundations for policy reform
- Measuring the effective levels of company taxation in the new Member States : a quantitative analysis
- Measuring the effective tax burden in the real world
- Mexican tax reform : changes for maquiladoras
- New evidence on the tax burden of MNC activities in Central- and East- European new member states
- Non-tax compulsory payments as an additional burden on labour income
- Pillar Two - Die Global Anti-Base Erosion (GloBE)- Regeln als Konzept einer Mindestbesteuerung internationaler Konzerne
- Pillar Two and the accounting standards
- Pitfalls in the computation of "effective tax rates" paid by corporations
- Policy forum: Effective tax rates for multinationals - the role of tax incentives and tax planning
- Policy forum: International effects of the 2017 US tax reform - a view from the front line
- Potential repsonse to GLOBE : domestic minimum taxes in countries affected by the global minimum tax
- Pre-retirement RRSP withdrawals
- Preliminary estimates of the likely actual revenue effects of the TCJA's provisions
- Proposal for a Directive on ensuring a global minimum level of taxation for multinational groups in the European Union : first steps in pillar two implementation in the European Union
- Reducing depreciation allowances to finance a lower corporate tax rate
- Revenue Guidance on controlled foreign company rules
- Road map to VAT effective tax rate profiling
- Shareholder debt financing and double taxation in the OECD : an empirical survey with recommendations for the further development of the OECD Model and international tax planning
- South Africa's HQC regime vs. the Mauritius GBL1 regime : a comparison
- Standort Österreich - Analyse von CbCR-Daten = Location Austria - Analysis of CbCR data
- Tax coordination in the European Community
- Tax policies in a transition to a knowledge-based economy : the effective tax burden of companies and highly skilled labour
- Tax policies in the European Union 2020 Survey
- Tax policy : trends in the allocation of powers between the Union and its Member States
- Tax reform and the cost of capital
- Tax reform and the cost of capital : an international comparison
- Tax reform and the cost of capital : an international comparison
- Tax spillovers from U.S. corporate income tax reform
- Tax-rate differentials and sector-specific foreign direct investment : empirical evidence from the EU
- Taxation and skills
- Taxation of household savings
- Taxation of knowledge-based capital : non-R&D investments, average effective tax rates, internal vs. external KBC development and tax limitations
- Taxation of part-time work in the OECD
- Taxation without representation : local fiscal response to intergovernmental transfers in China
- Taxes and the location of U.S. business activity abroad
- Taxing book profits : new proposals and 40 years of critiques
- Taxing business : the TCJA and what comes next
- Taxing energy use 2015 : OECD and selected partner economies
- Taxing investments in the Asia-Pacific region : the importance of cross-border taxation and fiscal incentives
- Taxing profits in a changing world
- The GLOBE regime should better accommodate the insurance industry
- The Netherlands : corporate income tax reform
- The TCJA's impact on GAAP effective tax rates of large U.S. nonfinancial corporations
- The TCJA's incentives for and impediments to repatriating intangible property
- The United States jumps on the minimum tax train, but seems to be on its own track
- The consistency of pillar 2 UTPR with U.S. bilateral tax treaties
- The corporate income tax in Canada - past, present, and future
- The corporate income tax rate-revenue paradox : evidence in the EU
- The distorting effects of imputation systems on tax competition in the EU
- The economic unit of effective tax rates
- The effect of inflation and interest rates on forward-looking effective tax rates
- The effective levels of company taxation in the Member States of the EU : an interim report
- The effective tax rate - can it be managed without being analyzed?
- The effective tax rates of the largest US and EU multinationals
- The effects of tax reforms to address the debt-equity bias on the cost of capital and of effective tax rates
- The evolving world of global tax planning : part 1
- The geometry of international tax planning after the Tax Cuts and Jobs Act : a riff on circles, squares, and triangles
- The global tax deal from A to Z
- The impact of FDII and GILTI provisions on effective corporate rates in TY 2018
- The impact of tax planning on forward-looking effective tax rates
- The impact of the Chinese enterprise income tax reform on the reinvestment incentive of foreign invested companies
- The impact of the Pillar One and Pillar Two proposals on MNE's investment costs : an analysis using forward-looking effective tax rates
- The need for global minimum tax : assessing Pillar Two reform
- The new Canadian government's fiscal reforms : who gains, who loses?
- The new Mauritian individual income tax regime
- The ordering of residence and source country taxes and the OECD Pillar Two Global Minimum Tax
- The pillar 2 undertaxed payments rule departs from international consensus and tax treaties
- The role of tax benchmarking
- The taxation of employee stock options
- The taxation of income from capital : a comparative study of the United States, the United Kingdom, Sweden and West Germany
- The taxation of income from capital in Canada : an international comparison
- The taxation of multinational corporations
- Transfer pricing - recent developments in Polish tax law : increased responsibility of members of management boards and non-deductibility of costs of license fees and management services
- Transfer pricing : who will remember?
- Transfer pricing for global sourcing in the apparel industry
- Transfer pricing in Scandinavian countries with reference to the corporate income tax burden in the 34 OECD member countries - Denmark, Finland, Norway and Sweden compared
- Transfer pricing of mayor EC Member Countries with reference to the 2014 corporate income tax burden of the thirty-four OECD member countries - Germany, France, United Kingdom, and Italy compared
- Transferable personal allowance : a small step in the right direction
- Tributação das sociedades e competitividade fiscal na UE
- Two to tango : BEPS 2.0 puts both governments and corporations on notice
- U.S. corporate profits in tax havens increase fivefold in a dozen years
- U.S. effective corporate tax rate on new investments : highest in the OECD
- U.S. tax review [final proposed regulations on GILTI high-tax exceptions]
- Uncertainties hold back achievement of OECD Pillar II goals
- Unintended technology-bias in corporate income taxation : the case of electricity generation in the low-carbon transition
- Up or down? Capital income taxation in the United States and the United Kingdom
- Using tax return data to assess the 'tax performance' of large Australian companies : an 'effective tax rate' perspective, 1991/92 to 1997/98
- What effective tax rate lacks as a performance indicator
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/THYA49S-TwE/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/THYA49S-TwE/">effective tax rate</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
