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Articles 31 - 40 of 40
Full-Text Articles in Taxation
Foreign Tax Credit Pooling System: Is It Always Better? (Part 1 Of 3), Teng Aun Khoo, Clement Kai Guan Tan
Foreign Tax Credit Pooling System: Is It Always Better? (Part 1 Of 3), Teng Aun Khoo, Clement Kai Guan Tan
Research Collection School Of Accountancy
Presently, there are two systems under which the FTC can be granted subject to satisfying certain conditions 1. FTC source-by-source and country-by-country system (SCS), and 2. FTC pooling system (PS) Under the SCS of computing the FTC, the excess of FTP over the STP on one type of FI (say dividend income) from a foreign country cannot be used to setoff against the excess of STP over the FTP on any other FI. Under the PS, any excess of Foreign Tax Paid (FTP) over the Singapore Tax Payable (STP) on one type of Foreign Income from a foreign country can …
The Inclusion Of General Counsel In Top Management And Tax Avoidance, Beng Wee Goh, Jimmy Lee, Jeffrey Ng
The Inclusion Of General Counsel In Top Management And Tax Avoidance, Beng Wee Goh, Jimmy Lee, Jeffrey Ng
Research Collection School Of Accountancy
We examine whether the inclusion of general counsel in top management is associated with a firm’s tax avoidance. We find that firms with general counsel as part of the top management team have lower GAAP effective tax rate, more uncertain tax positions, a higher likelihood of engaging in tax shelter activities, and more tax haven countries in which the firm reports a significant subsidiary, relative to firms without a general counsel in top management. In addition, we find that among firms with general counsel in top management, tax avoidance is greater when (1) the general counsel has tax-related expertise, (2) …
Where There’S A Will: Can Highlighting Future Youth-Targeted Marketing Increase Support For Soda Taxes?, Sungjong Roh, Jonathon P. Schuldt
Where There’S A Will: Can Highlighting Future Youth-Targeted Marketing Increase Support For Soda Taxes?, Sungjong Roh, Jonathon P. Schuldt
Research Collection Lee Kong Chian School Of Business
Objective: Amid concern about high rates of obesity and related diseases, the marketing of nutritionally poor foods to young people by the food industry has come under heavy criticism by public health advocates, who cite decades of youth-targeted marketing in arguing for reforms. In light of recent evidence that the same event evokes stronger emotional reactions when it occurs in the future versus the past, highlighting youth-targeted marketing that has yet to occur may evoke stronger reactions to such practices, and perhaps, greater support for related health policy initiatives. Method: In a between-subjects experiment, Web participants (N = 285) read …
Smu In Partnership With Tax Academy Of Singapore Launches New Centre For Excellence In Taxation, Singapore Management University
Smu In Partnership With Tax Academy Of Singapore Launches New Centre For Excellence In Taxation, Singapore Management University
SMU Press Releases and News
In collaboration with the Tax Academy of Singapore, and with the support of the Inland Revenue Authority of Singapore, the Singapore Management University has launched the SMU-TA Centre for Excellence in Taxation (SMU-TA CET) today. The SMU-TA CET represents a major new initiative in research addressing international and regional tax issues and taxation policies. It is the first research centre of its kind in Singapore. The aim of the Centre is to produce highly robust research in international and regional tax issues for policy-development and engagement of the international tax community.
A Taxing Problem, Singapore Management University
A Taxing Problem, Singapore Management University
Perspectives@SMU
MNCs move assets and products across borders. How does one know if they are doing so to avoid paying taxes?
The Effect Of Corporate Tax Avoidance On The Cost Of Equity, Beng Wee Goh, Jimmy Lee, Chee Yeow Lim, Terry Shevlin
The Effect Of Corporate Tax Avoidance On The Cost Of Equity, Beng Wee Goh, Jimmy Lee, Chee Yeow Lim, Terry Shevlin
Research Collection School Of Accountancy
While prior studies have examined how investors perceive extreme forms of tax avoidance behavior such as tax sheltering and uncertain tax position (e.g., Hanlon and Slemrod 2009; Wilson 2009; Koester 2011; Hutchens and Rego 2012), there is little evidence on how investors perceive less extreme forms of tax avoidance. This study fills this void by examining the relation between firm’s cost of equity and corporate tax avoidance using three measures that capture less extreme forms of corporate tax avoidance: book-tax differences, permanent book-tax differences, and long-run cash effective tax rates. We find that less aggressive forms of corporate tax avoidance …
Work Out Optimum Tax Rates, Benefits For A New Business, Teng Aun Khoo, Clement Tan Kai Guan
Work Out Optimum Tax Rates, Benefits For A New Business, Teng Aun Khoo, Clement Tan Kai Guan
Research Collection School Of Accountancy
No abstract provided.
Exposure Draft On Revenue Recognition: Tax Compliance Costs, Teng Aun Khoo, Kai Guan Tan
Exposure Draft On Revenue Recognition: Tax Compliance Costs, Teng Aun Khoo, Kai Guan Tan
Research Collection School Of Accountancy
Effect of ED on Revenue Recognition on Tax Compliance Costs
Are Family Firms More Tax Aggressive Than Non-Family Firms?, Shuping Chen, Xia Chen, Qiang Cheng, Terry Shevlin
Are Family Firms More Tax Aggressive Than Non-Family Firms?, Shuping Chen, Xia Chen, Qiang Cheng, Terry Shevlin
Research Collection School Of Accountancy
Taxes represent a significant cost to the firm and shareholders, and it is generally expected that shareholders prefer tax aggressiveness. However, this argument ignores potential non-tax costs that can accompany tax aggressiveness, especially those arising from agency problems. Firms owned/run by founding family members are characterized by a unique agency conflict between dominant and small shareholders. Using multiple measures to capture tax aggressiveness and founding family presence, we find that family firms are less tax aggressive than their non-family counterparts, ceteris paribus. This result suggests that family owners are willing to forgo tax benefits to avoid the non-tax cost of …
Corporate Tax, Capital Structure, And The Accessibility Of Bank Loans: Evidence From China, Liansheng Wu, Heng Yue
Corporate Tax, Capital Structure, And The Accessibility Of Bank Loans: Evidence From China, Liansheng Wu, Heng Yue
Research Collection School Of Accountancy
In this paper, we investigate whether listed firms in China adjust their capital structure in response to an increase in the corporate taxrate. Although theories of capital structure suggest that corporate tax is an important determinant of capital structure, how exogenouschanges of the tax rate affect firms’ leverage decisions has not been fully explored. We examine a unique circumstance in which the Chinesegovernment increased the corporate tax rate of firms that had previously received local government tax rebates. The evidence indicatesthat these firms increased their leverage when the corporate tax rate increased. Further investigation suggests that the adjustment ofleverage was …