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Articles 901 - 930 of 14837
Full-Text Articles in Taxation
Reconsidering International Tax Neutrality, Michael S. Knoll
Reconsidering International Tax Neutrality, Michael S. Knoll
All Faculty Scholarship
For decades, U.S. international tax policy has shifted back and forth between territorial-source-exemption taxation and worldwide-residence-credit taxation. The former is generally associated with capital import neutrality (CIN) and the latter with capital export neutrality (CEN). One reason why national tax policy has shifted back and forth between those benchmarks is because it is widely accepted that a tax system cannot simultaneously satisfy both CEN and CIN unless tax rates on capital are harmonized across jurisdictions. In this essay, I argue that the international tax literature contains two different and conflicting definitions for CIN. Under one definition, which goes back at …
U.S. & International Accounting : Understanding The Differences, Teresa Conover, Frederick D. Niswander
U.S. & International Accounting : Understanding The Differences, Teresa Conover, Frederick D. Niswander
Guides, Handbooks and Manuals
No abstract provided.
Financial Reporting Fraud : A Practical Guide To Detection And Internal Control, Charles R. Lundelius
Financial Reporting Fraud : A Practical Guide To Detection And Internal Control, Charles R. Lundelius
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Audit Committee Toolkit : Government Organizations, 2nd Edition, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation
Aicpa Audit Committee Toolkit : Government Organizations, 2nd Edition, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation
Guides, Handbooks and Manuals
No abstract provided.
Adviser's Guide To S Corps, C Corps, Partnerships, Llcs, And Sole Proprietorships : Making The Right Choice, Bill Harden
Adviser's Guide To S Corps, C Corps, Partnerships, Llcs, And Sole Proprietorships : Making The Right Choice, Bill Harden
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Technical Practice Aids As Of June 1, 2011, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Technical Practice Aids As Of June 1, 2011, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Adviser's Guide To Health Care: Volume 2, Professional Practices, Robert James Cimasi
Adviser's Guide To Health Care: Volume 2, Professional Practices, Robert James Cimasi
Guides, Handbooks and Manuals
No abstract provided.
Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 8-2011), United States. Internal Revenue Service
Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 8-2011), United States. Internal Revenue Service
Federal Publications
No abstract provided.
Clarity Project : Background And Resources, American Institute Of Certified Public Accountants (Aicpa)
Clarity Project : Background And Resources, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Uniform Accountancy Act, Standards For Regulation Including Substantial Equivalency, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy
Uniform Accountancy Act, Standards For Regulation Including Substantial Equivalency, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy
Association Sections, Divisions, Boards, Teams
No abstract provided.
Press Release: Aicpa White Paper Provides Fair Value Measurement Guidance For Not-For-Profits, American Institute Of Certified Public Accountants. Not-For-Profit Entities Fair Value Task Force
Press Release: Aicpa White Paper Provides Fair Value Measurement Guidance For Not-For-Profits, American Institute Of Certified Public Accountants. Not-For-Profit Entities Fair Value Task Force
Guides, Handbooks and Manuals
No abstract provided.
Becoming A Contract Controller : Tips For A Thriving Career, Ronald Rael
Becoming A Contract Controller : Tips For A Thriving Career, Ronald Rael
Guides, Handbooks and Manuals
No abstract provided.
Adviser's Guide To Doing Business With The Irs, Wendy Kravit
Adviser's Guide To Doing Business With The Irs, Wendy Kravit
Guides, Handbooks and Manuals
No abstract provided.
Advisers Guide To S Corporations : Tax Compliance And Planning, Gregory B. Mckeen
Advisers Guide To S Corporations : Tax Compliance And Planning, Gregory B. Mckeen
Guides, Handbooks and Manuals
No abstract provided.
Practical Financial Decision Making : Essential Tools, Anthony C. Larusso
Practical Financial Decision Making : Essential Tools, Anthony C. Larusso
Guides, Handbooks and Manuals
No abstract provided.
Risk Assessment For Mid-Sized Companies : Tools For Developing A Tailored Approach To Risk Management, Scott M. Mckay
Risk Assessment For Mid-Sized Companies : Tools For Developing A Tailored Approach To Risk Management, Scott M. Mckay
Guides, Handbooks and Manuals
No abstract provided.
Bill What You're Worth, David W. Cottle
Bill What You're Worth, David W. Cottle
Guides, Handbooks and Manuals
No abstract provided.
Divorce : The Accountant As Financial Expert, Kalman A. Barson
Divorce : The Accountant As Financial Expert, Kalman A. Barson
Guides, Handbooks and Manuals
No abstract provided.
Best Of Boards : Sound Governance And Leadership For Nonprofit Organizations, Marci S. Thomas, Kim Strom-Gottfried
Best Of Boards : Sound Governance And Leadership For Nonprofit Organizations, Marci S. Thomas, Kim Strom-Gottfried
Guides, Handbooks and Manuals
No abstract provided.
U. S. Taxation Of International Operations : Key Knowledge, G. Michael Tilton
U. S. Taxation Of International Operations : Key Knowledge, G. Michael Tilton
Guides, Handbooks and Manuals
No abstract provided.
Adviser's Guide To Health Care: Volume 3, Consulting With Professional Practices, Robert James Cimasi
Adviser's Guide To Health Care: Volume 3, Consulting With Professional Practices, Robert James Cimasi
Guides, Handbooks and Manuals
No abstract provided.
Adviser's Guide To Health Care: Volume 1, An Era Of Reform, Robert James Cimasi
Adviser's Guide To Health Care: Volume 1, An Era Of Reform, Robert James Cimasi
Guides, Handbooks and Manuals
No abstract provided.
Entities With Oil And Gas Producing Activities With Conforming Changes As Of July 1, 2011; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Entities With Oil And Gas Producing Activities Task Force
Entities With Oil And Gas Producing Activities With Conforming Changes As Of July 1, 2011; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Entities With Oil And Gas Producing Activities Task Force
Guides, Handbooks and Manuals
No abstract provided.
Ifrs Compass : It Systems Implication, John Barile
Ifrs Compass : It Systems Implication, John Barile
Guides, Handbooks and Manuals
No abstract provided.
Financial Reporting Whitepaper: Measurement Of Fair Value For Certain Transactions Of Not-For-Profit Entities, American Institute Of Certified Public Accountants. Financial Reporting Executive Committee, American Institute Of Certified Public Accountants. Not-For-Profit Entities Fair Value Task Force
Financial Reporting Whitepaper: Measurement Of Fair Value For Certain Transactions Of Not-For-Profit Entities, American Institute Of Certified Public Accountants. Financial Reporting Executive Committee, American Institute Of Certified Public Accountants. Not-For-Profit Entities Fair Value Task Force
Guides, Handbooks and Manuals
No abstract provided.
Firm Incorporation Outside The U.S.: No Exodus Yet, Eric J. Allen, Susan C. Morse
Firm Incorporation Outside The U.S.: No Exodus Yet, Eric J. Allen, Susan C. Morse
Susan Cleary Morse
As one tax director told the Senate Finance Committee in 1999, the U.S. tax rules for multinationals with a U.S.-incorporated parent are onerous enough that even a U.S.-based company like Intel might sensibly choose to incorporate its parent outside the U.S, presumably in a tax haven jurisdiction. Is the recent positive trend in the proportion of U.S.-listed initial public offering firms incorporating outside the U.S. enough evidence to suggest that corporations are heeding the substance of that tax director’s advice? Our results indicate that it is not.
Only 210 firms, or about 7.2% of our sample of 2,911 firms that …
Beyond Competing Theories Of The Hidden Economy, Colin C. Williams
Beyond Competing Theories Of The Hidden Economy, Colin C. Williams
Colin C Williams
Purpose – This paper aims to evaluate critically the validity of rival theorisations of the hidden economy that variously read this sphere as a leftover from a previous era, a by-product of a new emergent form of capitalism, a complement to formal employment or an alternative to the formal economy. Until now, the common tendency among economic theorists has been to either universally privilege one theorisation over others, or to represent each theory as valid in different places. Design/methodology/approach – To evaluate their validity to the city of Moscow, a survey is reported involving 313 face-to-face interviews with inhabitants conducted …
Evaluating The Nature Of The Relationship Between Informal Entrepreneurship And The Formal Economy In Rural Communities, Colin C. Williams
Evaluating The Nature Of The Relationship Between Informal Entrepreneurship And The Formal Economy In Rural Communities, Colin C. Williams
Colin C Williams
This paper evaluates critically the different theorizations of the nature of the relationship between informal entrepreneurship and the formal economy, which variously depict informal entrepreneurship as a leftover from a previous era, a survival practice for those excluded from the formal economy, and a complement or an alternative to participation in the formal economy. Reporting evidence from 350 face-to-face interviews in English rural communities, no single theorization is found to be universally applicable. Instead, all are shown to be valid in relation to different forms of informal entrepreneurship, and only by combining them is it feasible to achieve a finer-grained, …
The Illusion Of Capitalism In Contemporary Sub-Saharan Africa: A Case Study Of The Gambia, Colin C. Williams
The Illusion Of Capitalism In Contemporary Sub-Saharan Africa: A Case Study Of The Gambia, Colin C. Williams
Colin C Williams
Purpose – This paper aims to evaluate critically the meta-narrative that there is no alternative to capitalism. Building upon an emerging body of post-structuralist thought that has begun deconstructing this discourse in relation to western economies and post-Soviet societies, this paper further extends this critique to Sub-Saharan Africa by investigating the degree to which people in the Gambia rely on the capitalist market economy for their livelihood. Reporting the results of 80 household face-to-face interviews (involving over 500 people), the finding is that only a small minority of households in contemporary Gambian society rely on the formal market economy alone …
Rethinking The Nature Of Community Economies: Some Lessons From Post-Soviet Ukraine, Colin C. Williams
Rethinking The Nature Of Community Economies: Some Lessons From Post-Soviet Ukraine, Colin C. Williams
Colin C Williams
This paper contributes to a small but growing body of thought that has questioned the hegemony of capitalism by revealing the persistence of multifarious economic practices in everyday community economies. To further advance this school of thought, first, a conceptual framework is developed to map the diverse economic practices used by communities and second, this is applied through a survey of 600 households in Ukraine. The outcome is to reveal that just as multifarious economic practices prevailed under state socialism, the same applies in societies in transition to capitalism, suggesting that there are alternative futures for community economies beyond market …