23 resultados para Inheritance and transfer tax
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J Biol Inorg Chem (2006) 11: 433–444 DOI 10.1007/s00775-006-0090-0
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J Biol Inorg Chem (2004) 9: 839–849 DOI 10.1007/s00775-004-0584-6
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Dissertação para obtenção do Grau de Doutor em Bioquímica, ramo de Biotecnologia
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Dissertation presented to obtain the Ph.D degree in Biology, Cell Biology
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Dissertação para obtenção do Grau de Doutor em Engenharia Física
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Dissertation presented to obtain the Ph.D degree in Biochemistry
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This research provides an insight into income taxes reporting in Angola, based on hand collected data from the annual reports of banks. Empirical studies on Angolan companies are scarce, in part due to the limited access to data. The results show that income taxes’ reporting has improved over the years 2010-2013, becoming more reliable and understandable. The Angolan Government is boosting the economic growth through tax benefits in the investment in public debt, which cause a reduction in the banks’ effective tax rate. The new income tax law will reduce the statutory tax rate from 2015 onwards and change the taxable income, resulting in shifting the focus to promoting private investment.
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Transfer prices are used by the majority of firms worldwide when intermediate products or services are transferred within the same organization. These prices are reported as revenue for the selling entity (division, unit, department etc.) and as cost for the buying entity. Nevertheless, transfer prices lead to many disputes among managers in the same organization as transfer prices influence the performance of their entities. In cross-border transactions, transfer prices can be used by firms to reduce corporate taxes and thus, increase total firm profits. In order to fight against this firms’ practice, tax authorities require firms to establish a transfer pricing system in accordance with OECD1 Transfer Pricing Guidelines.