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17 Depreciation, Amortization, and Depletion

17 Depreciation, Amortization, and Depletion »

Source: Tax Law Design and Drafting, Volume 2

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 June 1998

ISBN: 9781557756336

Keywords: taxation, tax treaties, tax administration, tax system, tax liability

Strictly speaking, the calculation of income demands complete revaluation of all assets and obligations at the end of every period. Practically, the question is: How...

Effects of Culture on Firm Risk-Taking

Effects of Culture on Firm Risk-Taking »

Source: Effects of Culture on Firm Risk-Taking : A Cross-Country and Cross-Industry Analysis

Volume/Issue: 2012/210

Series: IMF Working Papers

Author(s): Roxana Mihet

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 2012

ISBN: 9781475505603

Keywords: National culture, corporate risk-taking, industry opacity, risk-taking, shareholders, shareholder, shareholders ? rights, Firm Objectives, Organization, and Behavior: General

This paper investigates the effects of national culture on firm risk-taking, using a comprehensive dataset covering 50,000 firms in 400 industries in 51 countries. Risk-taking is found to be higher for domestic fir...

21 Fiscal Transparency

21 Fiscal Transparency »

Source: Tax Law Design and Drafting, Volume 2

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 June 1998

ISBN: 9781557756336

Keywords: taxation, tax treaties, tax administration, tax system, tax liability

Men may put on the habiliments of a partnership whenever it advantages them to be treated as partners underneath, although in fact it may be a case of “The King has...

Effects of Culture on Firm Risk-Taking
			: A Cross-Country and Cross-Industry Analysis

Effects of Culture on Firm Risk-Taking : A Cross-Country and Cross-Industry Analysis »

Volume/Issue: 2012/210

Series: IMF Working Papers

Author(s): Roxana Mihet

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 2012

DOI: http://dx.doi.org/10.5089/9781475505603.001

ISBN: 9781475505603

Keywords: National culture, corporate risk-taking, industry opacity, risk-taking, shareholders, shareholder, shareholders ? rights, Firm Objectives, Organization, and Behavior: General

This paper investigates the effects of national culture on firm risk-taking, using a comprehensive dataset covering 50,000 firms in 400 industries in 51 countries. Risk-taking is found to be higher for domestic fir...

International Corporate Governance Spillovers
			: Evidence from Cross-Border Mergers and Acquisitions

International Corporate Governance Spillovers : Evidence from Cross-Border Mergers and Acquisitions »

Volume/Issue: 2013/234

Series: IMF Working Papers

Author(s): Rui Albuquerque , Luis Brandao-Marques , Miguel Ferreira , and Pedro Matos

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 November 2013

DOI: http://dx.doi.org/10.5089/9781475518382.001

ISBN: 9781475518382

Keywords: Cross border mergers, acquisitions, governance, governance index, improving governance, outside shareholders, Government Policy and Regulation, Cross border mergers and acquisitions,

We develop and test the hypothesis that foreign direct investment promotes corporate governance spillovers in the host country. Using firm-level data on cross-border mergers and acquisitions (M&A) and corporate gov...

23 Income Tax Incentives for Investment

23 Income Tax Incentives for Investment »

Source: Tax Law Design and Drafting, Volume 2

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 June 1998

ISBN: 9781557756336

Keywords: taxation, tax treaties, tax administration, tax system, tax liability

To lay, with one hand, the power of the government on the property of the citizen, and with the other to bestow it upon favored individuals to aid private enterprise...

14 Individual Income Tax

14 Individual Income Tax »

Source: Tax Law Design and Drafting, Volume 2

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 June 1998

ISBN: 9781557756336

Keywords: taxation, tax treaties, tax administration, tax system, tax liability

I suspect that if a million monkeys were put in front of a million typewriters, by Wednesday one of them would have come up with an improved version of the Income Ta...

18 International Aspects of Income Tax

18 International Aspects of Income Tax »

Source: Tax Law Design and Drafting, Volume 2

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 June 1998

ISBN: 9781557756336

Keywords: taxation, tax treaties, tax administration, tax system, tax liability

In the long run, the business unit or source will yield more revenue to the public treasury than the individual; and the place where the income is earned will derive...

International Corporate Governance Spillovers: Evidence from Cross-Border Mergers and Acquisitions

International Corporate Governance Spillovers: Evidence from Cross-Border Mergers and Acquisitions »

Source: International Corporate Governance Spillovers : Evidence from Cross-Border Mergers and Acquisitions

Volume/Issue: 2013/234

Series: IMF Working Papers

Author(s): Rui Albuquerque , Luis Brandao-Marques , Miguel Ferreira , and Pedro Matos

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 November 2013

ISBN: 9781475518382

Keywords: Cross border mergers, acquisitions, governance, governance index, improving governance, outside shareholders, Government Policy and Regulation, Cross border mergers and acquisitions,

We develop and test the hypothesis that foreign direct investment promotes corporate governance spillovers in the host country. Using firm-level data on cross-border mergers and acquisitions (M&A) and corporate gov...

Tax Law Design and Drafting, Volume 2

Tax Law Design and Drafting, Volume 2 »

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 June 1998

DOI: http://dx.doi.org/10.5089/9781557756336.071

ISBN: 9781557756336

Keywords: taxation, tax treaties, tax administration, tax system, tax liability

A comprehensive guide to income tax legislation, this book is the second of two volumes dealing with tax legislation from a comparative law perspective. Distilled from the IMF Legal Department's extensive experienc...