Taxation and Legal Issues

This paper uses affiliate‐level data from Swedish multinationals to examine the impact of tax treaties on both overall affiliate sales and the composition of those sales. In line with previous results, we find little evidence for an effect of treaties on the level of total sales. We do, however, find that a tax treaty…

Inflation is the level of prices increasing at a substantial rate over some time, thus requiring more money each year to buy a given amount of goods and services. Financial statements are instruments of an enterprise that show the financial situation and outcomes of functions. In high inflationary periods, if they are…

• NAİM VAROL

The aim of this study is to investigate whether the dimensions of tax fairness exist in Turkey. A survey questionnaire on tax fairness developed by Gilligan and Richardson was administered to a sample of 180 tax professionals (Certified Public Accountants and Sworn-in Certified Public Accountants). Factor analysis and…

• TAMER BUDAK

The goal of this paper is to explore the trend of FDIs in the Czech Republic and its changes in recent years using the gravity model. Apart from traditional variables used in FDI models we also introduce IFRS in national accounting rules. Design/Methodology/Approach: We use open-source data from the World Bank and FDI…

• ERGİNBAY UĞURLU

Doğrudan yabancı sermaye yatırımlarının ekonomik ve kurumsal belirleyicileri 29 OECD ülkesi için analiz edilmiştir. Çalışmada politik riski oluşturan ve ülkelerin kurumsal kaliteleri hakkında bilgi veren hükümet istikrarı, yatırım profili, yolsuzluk, kanun ve düzen, bürokratik kalite gibi on iki alt bileşen kullanılmı…

25 Haziran 1998 tarihinde Danimarka’nin Aarhus Kentinde Birlesmis Milletler Avrupa Ekonomik Komisyonu (ECE) tarafindan imzaya acilmis olan ve 30 Ekim 2001 tarihinde yururluge giren Cevresel Konularda Bilgiye Erisim, Cevresel Karar Verme Surecine Halkin Katilimi ve Yargiya Basvuru Sozlesmesi (Aarhus Sozlesmesi), ele al…

Purpose: In this paper, we test the influence on foreign trade and FDI by using the gravity model within the EU. The influence of IFRS is also tested, although we might expect that its influence will be smaller than that of other factors. Design/Methodology/Approach: According to the gravity model, countries are tradi…

Simplicity in taxation has considerable potential advantages. However, attempts to simplify tax systems are only likely to be successful and enduring if they take account of the reasons why taxation i

• TAMER BUDAK

Özet henüz yok.

Robot teknolojilerin ortaya çıkması ile sunulan hizmet ve yaratılan katma değer çalışmalarında önemli biçimde yaklaşım değişimleri yaşanmaktadır. Dijital süreçlerin hızla ilerlediği günümüzde, kurumlar daha az vergi ödemek ve daha fazla kazanç elde etmek amacıyla gerçek kişi çalışanları istihdam etmekten giderek kaçın…

• GÜLŞEN GEDİK

Özet henüz yok.

This study attempts to investigate the general profile and drivers of the deferred tax assets and liabilities of sixteen banks listed in Borsa Istanbul (BIST). The issue of deferred taxes is regulated by Turkish Accounting Standard No-12 (TAS-12), which is a verbatim Turkish translation of the International Accounting…