Search results for "Deductible"

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Deducibilidad de los intereses de demora en el Impuesto sobre Sociedades : comentario de la STS de España núm. 150/2021, de 8 de febrero

2021

This study analyzes STS 150/2021, of February 8, which has declared the deductibility of late payment interest in Corporation Tax. To do this, a review is made of the nature of the moratory interest, the forecast of the tax on the calculation of the taxable base in said tax and the framing of these interests within the deductible expense.

:CIENCIAS JURÍDICAS [UNESCO]which has declared the deductibility of late payment interest in Corporation Tax. To do thisMoratory interestimpuesto sobre sociedadesa review is made of the nature of the moratory interestgasto deduciblecorporate tax 1052 1061the forecast of the tax on the calculation of the taxable base in said tax and the framing of these interests within the deductible expense. Intereses de demoraUNESCO::CIENCIAS JURÍDICASde 8 de febrero Hernández Guijarroof February 82070-8157 22082 Revista Boliviana de Derecho 584568 2021 32 8055249 Deducibilidad de los intereses de demora en el Impuesto sobre Sociedades comentario de la STS de España núm. 150/2021deductible expenseFernando This study analyzes STS 150/2021
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RISK AVERSION IN THE BOARD ROOM. AN ANALYTICAL APPROACH ON CORPORATE GOVERNANCE OF GERMAN STOCK-LISTED COMPANIES

2016

According to the agency theory, a positive relationship between company performance and good corporate governance should exist. A broader study of the author of this paper examines a sample of German stock-listed companies whereas Germany can be seen as one of the most highly regulated countries concerning corporate governance. The overall purpose of the author’s study is to analyze the effect of supervisory board characteristics and procedures on firm performance. Several corporate governance variables such as number of committees, board independency, supervisory board compensation, personal risk liability, etc. are examined regarding their effects on firm performance in terms of firm grow…

business.industryCorporate governanceQuantitative researchLiabilityEconomicsPrincipal–agent problemStakeholderAccountingProfitability indexbusinessTotal shareholder returnDeductibleEuropean Integration Studies
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