Search results for "corporate tax"
showing 10 items of 13 documents
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.
Coordinates of the Relationship Between Taxation and Competitiveness in the European Union
2018
Through specialized studies and research, from the analysis of the specific fiscal indicators is demonstrated the role of taxation for growth and economic development. Since the progress and development of a country is closely related to the level of competitiveness, through this article we will identify the main coordinates of the relationship between taxation and competitiveness. Starting from the structure of the Global Competitiveness Index pillars we will identify the fiscal and budgetary components found directly or indirectly in the construction of the index. Without claiming an exhaustive approach, taking into account the specificity of the fiscal policy of the European Union, we wi…
La presión fiscal en las cooperativas: una valoración por tamaños, comunidades y sectores para el periodo 2008-2011
2015
Las cooperativas son sociedades con unas características especiales tanto en su regulación como en su tributación, tradicionalmente más ventajosa, a las que se les atribuye importantes funciones sociales. En este trabajo realizamos un cálculo del impuesto sobre sociedades pagado con objeto de medir la presión fiscal de las empresas cooperativas y de esta forma valorar si se producen diferencias estadísticamente significativas entre los diferentes tipos de estas empresas, según tamaños, sectores y comunidades autónomas. Para ello partimos de la información adicional de tipo fiscal que ofrecen los balances anuales a partir del año 2008, como consecuencia de la adaptación de la legislación mer…
Does persistence in using R&D tax credits help to achieve product innovations?
2021
Despite the generosity of its tax system, Spain is far from EU countries in terms of R&D spending and innovation outcomes. A policy instrument commonly used to foster firms’ R&D investment are tax incentives. The use of this instrument is not generalized in firms spending on R&D, and only a fraction of firms are regular claimants. This paper investigates whether persistence in using tax credits is positively related to product innovations, beyond R&D investments. We consider that firms investing in qualified R&D and using tax credits regularly are likely to be firms aiming at innovating. By contrast, occasional tax credit users may be firms investing in R&D for different reasons, such as ex…
Corporate tax cuts and business-friendly policies in the UK - A review of electoral arguments during the 2015 legislative campaign
2016
The stance toward big business was a heated topic during Britain’s 2015 legislative campaign that led to the triumphal, albeit slightly unexpected, reelection of David Cameron, as Prime Minister. More profoundly, it raises the issue of the economic impact of corporate tax cuts and the nature of business-friendly policies in the UK. Firstly, we investigate the electoral arguments on both sides of the political spectrum. These discussions are framed within the overarching approach known as supply-side economics, which has been prevalent in English-speaking countries since the neoliberal revolution in the late 1970s. Secondly, we put forward the idea that widening inequalities, as suggested re…
TAX COMPETITION E GIUSTIZIA SOCIALE NELL'UNIONE EUROPEA
2019
Il fenomeno della concorrenza fiscale tra Stati è ormai noto da tempo, ma è soprattutto negli ultimi quindici anni che esso è cresciuto fino ad assumere una dimensione di particolare rilievo. A questo fenomeno non è rimasta estranea l’Europa, ove la tax competition si è sviluppata fondamentalmente attraverso due processi. Il primo è la <> delle aliquote dell’imposta sul reddito delle società. Basti pensare, a riguardo, che nel periodo 1995-2014, il tasso medio UE-28 di quelle aliquote è diminuito di 12 punti percentuali. Il secondo processo, che ha riguardato principalmente le multinazionali di più grosse dimensioni (e, prime fra esse, quelle del settore digitale) è noto come Base Ero…
Unit 6- 6.2 Weighted Average Cost of Capital
2020
El document forma part dels materials docents programats mitjançant l'ajut del Servei de Política Lingüística de la Universitat de València. Weighted Average Cost of Capital. Part 2 out of 5.
Unit 6- 6.3 Adjusted Present Value
2020
El document forma part dels materials docents programats mitjançant l'ajut del Servei de Política Lingüística de la Universitat de València. Adjusted Present Value (APV).Part 3 out of 5.
Unit 6- 6.1 Investment-Financing Relationship
2020
El document forma part dels materials docents programats mitjançant l'ajut del Servei de Política Lingüística de la Universitat de València. Investment-Financing relationship. Part 1 out of 5
Unit 6- 6.4 Final Abstract
2020
El document forma part dels materials docents programats mitjançant l'ajut del Servei de Política Lingüística de la Universitat de València. Firm Value -Final Abstract. Part 5 out of 5.