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- Taxation -- Law and legislation -- United States (578)
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- Tax Adviser (1945)
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- Publication Type
Articles 1951 - 1980 of 1984
Full-Text Articles in Taxation
Irs Limits The Benefit Of Fringes, Deborah Walker, Stephen Pennacchio
Irs Limits The Benefit Of Fringes, Deborah Walker, Stephen Pennacchio
Tax Adviser
No abstract provided.
Automobile Valuation And Substantiation: On The Road Again, Jeffrey S. Hillier, Lynn M. Hogan
Automobile Valuation And Substantiation: On The Road Again, Jeffrey S. Hillier, Lynn M. Hogan
Tax Adviser
No abstract provided.
Tax Adviser, Volume 17, Number 3, March 1986, American Institute Of Certified Public Accountants
Tax Adviser, Volume 17, Number 3, March 1986, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Nicholas J. Fiore
Thumbtax, Sandra K, Lewis
Partnership Classification Under The Internal Revenue Code, Nartin Helpern, Jerry Joszuf
Partnership Classification Under The Internal Revenue Code, Nartin Helpern, Jerry Joszuf
Tax Adviser
No abstract provided.
Relief Of Liabilities Under Sec. 752(B) When A Distributee Partner Receives Payments Under Sec. 736 When, Richard S. Dalebout, Dave N. Stewart, G. Fred Streuling
Relief Of Liabilities Under Sec. 752(B) When A Distributee Partner Receives Payments Under Sec. 736 When, Richard S. Dalebout, Dave N. Stewart, G. Fred Streuling
Tax Adviser
No abstract provided.
Tax Clinic, Gerald W. Padwe
Regs. Sec. 1.9100: A Second Chance To Make The Election, John L. Crawford
Regs. Sec. 1.9100: A Second Chance To Make The Election, John L. Crawford
Tax Adviser
No abstract provided.
Professional Responsibility In The Eyes Of The Irs, Leslie S. Shapiro
Professional Responsibility In The Eyes Of The Irs, Leslie S. Shapiro
Tax Adviser
No abstract provided.
Bridging The Gap: Local Tax Regulations And The Future Of Green Tax In Indonesia, Daffa Zulfa Yudhanto, Murwendah Murwendah
Bridging The Gap: Local Tax Regulations And The Future Of Green Tax In Indonesia, Daffa Zulfa Yudhanto, Murwendah Murwendah
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Indonesia again ranks among the top three countries vulnerable to the impacts of climate shocks. The intensity of the risk from this phenomenon is expected to continue increasing if a change in societal behavior does not accompany it. Referring to the Environmental Protection Management Law, one of the steps that can be taken to regulate such behavior is through economic instruments, such as a green tax. The green tax will be ineffective without a coherent regulatory framework and stakeholder political will. This study analyzes the alignment of green tax regulations at the regional level and the gaps in their implementation …
Projecting The Roles Of The Indonesian State Revenue Authority Toward Tax Administration's Performance, Nidya Hapsari, Adhy Kusuma Putra
Projecting The Roles Of The Indonesian State Revenue Authority Toward Tax Administration's Performance, Nidya Hapsari, Adhy Kusuma Putra
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
This study analyzes the impact of the Indonesian State Revenue Authority (SRA) on tax ratio and/or tax administration performance. The upcoming establishment of SRA, which is projected to take the semi-autonomous form under the direct command of the President, is part of tax reform in Indonesia. Using interpretive analysis and comparative research methods, the study finds that the idea of merging the Directorate General of Taxes, Directorate General of Customs and Excise, and Directorate of Non-Tax State Revenue into the SRA may contribute positively to increased state revenue and tax administration performance in Indonesia, which fiscal system is characterized by …
Bridging Experience And Intention: The Mediating Role Of Outcome Expectations In Social Entrepreneurship Among Creative Economy Actors, Muhammad Iqbal Rezky, Janah Sojanah, Rasto Rasto
Bridging Experience And Intention: The Mediating Role Of Outcome Expectations In Social Entrepreneurship Among Creative Economy Actors, Muhammad Iqbal Rezky, Janah Sojanah, Rasto Rasto
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
This study explores the role of outcome expectations in mediating the influence of prior experience on social entrepreneurship intention in the creative economy sector of Indonesia. Despite the increasing interest in social entrepreneurship, research on the factors driving the intention to become a social entrepreneur remains scarce. This study employed the Social Cognitive Career Theory (SCCT) as a theoretical framework to investigate social entrepreneurship as a career choice, focusing on the influence of outcome expectations on social entrepreneurship intention. A quantitative explanatory survey was conducted with 290 creative economy actors in Bandung through questionnaires. Data were analyzed using Partial Least …
The Tax Adviser, Volume 17, Number 2, February 1986 [Whole Issue], American Institute Of Certified Public Accountants
The Tax Adviser, Volume 17, Number 2, February 1986 [Whole Issue], American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Nicholas J. Fiore
Thumbtax, Sandra K. Lewis
Trade Or Business Status: Recent Judicial Interpretations, Daniel M. Slattery, Susan Nordhauser
Trade Or Business Status: Recent Judicial Interpretations, Daniel M. Slattery, Susan Nordhauser
Tax Adviser
No abstract provided.
Post-Reconstruction Sec. 367: New Rules And New Dangers, Wesley Yang, Davis W. Nelson
Post-Reconstruction Sec. 367: New Rules And New Dangers, Wesley Yang, Davis W. Nelson
Tax Adviser
No abstract provided.
Tax Clinic, Thomas Ochsenschlager
Disclaimers As Premortem And Postmortem Estate Planning Tools, Travis P. Goggans, Michael R. Harmon
Disclaimers As Premortem And Postmortem Estate Planning Tools, Travis P. Goggans, Michael R. Harmon
Tax Adviser
No abstract provided.
Analysis Of The Reverse Triangular Merger Regulations, Robert Willens
Analysis Of The Reverse Triangular Merger Regulations, Robert Willens
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 17, Number 1, January 1986, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 17, Number 1, January 1986, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, Nicholas J. Fiore
Thumbtax, Sandra K. Lewis
Tax Provisions Of Series E And Ee Government Bonds, Brenda Robert Hurst, Anthony P. Curatola
Tax Provisions Of Series E And Ee Government Bonds, Brenda Robert Hurst, Anthony P. Curatola
Tax Adviser
No abstract provided.
Tax Planning Using Electronic Spreadsheets On The Microcomputer, C. Douglass Izard
Tax Planning Using Electronic Spreadsheets On The Microcomputer, C. Douglass Izard
Tax Adviser
No abstract provided.
Tax Clinic, William T. Diss
Estate Planning For Controlling Shareholders, Allan H. Savage, Mason P. Dillaway
Estate Planning For Controlling Shareholders, Allan H. Savage, Mason P. Dillaway
Tax Adviser
No abstract provided.
Like-Kind Exchanges Of Real Property: The Element Of Intent, Paul J. Streer
Like-Kind Exchanges Of Real Property: The Element Of Intent, Paul J. Streer
Tax Adviser
No abstract provided.
Ireland’S Tax Strategy And The Apple Case: A Growth Engine For The Irish Economy?, Xiaoming Zhang, Jeanne Sumrall
Ireland’S Tax Strategy And The Apple Case: A Growth Engine For The Irish Economy?, Xiaoming Zhang, Jeanne Sumrall
SACAD: Scholarly Activities
Ireland’s corporate tax strategy, marked by notably low effective tax rates, has attracted multinational corporations, especially Apple (Doyle, McCarthy, Tuck, & Barry, 2025).
This research examines Apple's tax practices, including exceptionally low effective tax rates (as low as 0.05% in 2011 and 0.005% in 2014). It's equivalent to earning 1 million dollars while only paying $50 in taxes. Additionally, it evaluates the economic impact of the European Commission's €13 billion tax ruling on Ireland’s growth (Christensen & Clancy, 2018).
Objectives include understanding Apple’s tax avoidance strategies and evaluating their economic effects in Ireland.