Corporate governance, internal audit function and accountability in statutory corporations by Zainabu Tumwebaze, Veronica Mukyala, Bob Ssekiziyivu, Caroline Bonareri Tirisa, Ashim Tumwebonire

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Legal status of a municipality as a corporation in Canadian law by A. Larichev

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Corporate tax and foreign direct investment in developing countries by Ong, Tze San, Wong, Koh Cheng, Teh, Boon Heng

“…(ii) US MNEs are negatively influenced by the level of statutory corporate tax rates in host developing countries.…”

An applied analysis of ACE and CBIT reforms in the EU? by Devereux, M, de Mooij, R

“…The results suggest that, if governments adjust statutory corporate tax rates to balance their budget, profit shifting and discrete location render CBIT more attractive for most individual European countries. …”

Corporate taxation and capital accumulation by Bond, S, Xing, J

“…Given the tax-adjusted user cost, we find little additional information in statutory corporate tax rates or effective average tax rates.…”

An applied analysis of ACE and CBIT reforms in the EU. by Mooij, R, Devereux, M

“…The results suggest that, if governments adjust statutory corporate tax rates to balance their budget, profit shifting and discrete location render CBIT more attractive for most individual European countries. …”

Profit-shifting and Measured Productivity of Multinational Firms by Maffini, G, Mokkas, S

“…Using a sample of approximately 16,000 European firms (1998-2004), we find that a 10 percentage points cut in the statutory corporate tax rate would increase multinationals' measured TFP by about 10 per cent relative to domestic firms, consistent with profit-shifting by multinationals. …”

Tax Policy Trends: Canadian Policy Makers Respond to U.S. Tax Overhaul by Philip Bazel, Jack Mintz

“…However, as we point out below, tinkering with depreciation schedules distorts further the corporate tax system and fails to deal with other competitive issues that can only be addressed by changes to the statutory corporate income tax rates.…”
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Corporate taxation in the OECD in a wider context by Loretz, S

“…Against the background of increased globalization statutory corporate tax rates have shown a clear downward trend over the last two decades. …”

Puzzle by Willem Buijink

“…A continuing puzzle, in any case to me, is why most observers, regulators, journalists, academics, and indeed often audit practitioners as well, consider statutory corporate auditing to be in trouble; deep trouble. …”
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Methods and rates used to compare corporate tax burden by Irena Szarowská

“…Several methods and rates can be used for comparison of corporate taxation. Statutory corporate income tax rates are not the right indicator for the comparison of the real economic tax burden so effective corporate tax rate are often used for these purpose. …”
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The effect of low rate of corporate taxation on foreign direct investments (FDI) and gross domestic product (GDP): A case study of ten selected countries (2018-2022) by Uchenna Chinwendu Nwankwo, Emmanuel Obiora Nwakeze

“…The study is descriptive in nature, based on quantitative data, sourced from various reports of Statutory Corporate Income Tax Rates of Tax Foundation, World Bank and UNCTAD World Investment Report of 2022. …”

Long-run effective corporate income tax rates in banks: A case of the Republic of Serbia by Vržina Stefan

“…Research results show that annual and long-run ETRs in banks in Serbia are relatively low. Although the statutory corporate income tax rate is 15%, most observations have ETRs lower than 5%. …”
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Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms. by de Mooij, R, Devereux, M

“…When governments adjust statutory corporate tax rates to balance their budget, however, CBIT reforms become more attractive while ACE reforms are welfare reducing in a number of countries. …”

United States Tax Rates and Economic Growth by Ted Peterson, Zachary Bair

“…Through a series of multiple regression models, we find that increases in the highest statutory corporate and personal income tax rates reduce real GDP per capita. …”
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Tax Competition and IP Boxes after the Appliction of the Modified Nexus Approach by Vit Jedlicka

“…A significant importance of the statutory corporate tax rate for the taxation of IP income is shown by changes in EATRs related to IP income after a reduction in corporate tax rates in Hungary and in the United Kingdom in 2017.…”
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Unboxing Section 17A of MACC Act 2009 (Amendment 2018) by Sharija Che Shaari

“…Though it is still quite a long way, the Government of Malaysia has shown that it “walks the talk” by amending the Malaysian Anti-Corruption Commission Act 2009 (MACC Act 2009) in 2018 (which came into effect on 1 June 2020), inter alia, to introduce statutory corporate liability provision for bribery and corruption under section 17A. …”
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Unboxing corporate liability: Section 17A MACC Act 2009 by Sharija Che Shaari

“…Though it is still quite a long way, the Government of Malaysia has shown that it “walks the talk” by amending the Malaysian Anti-Corruption Commission Act 2009 (MACC Act 2009) in 2018 (which came into effect on 1 June 2020), inter alia, to introduce statutory corporate liability provision for bribery and corruption under section 17A. …”
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Deferred Tax Positions and Incentives for Corporate Behavior around Corporate Tax Changes by Poterba, James M., Rao, Nirupama, Seidman, Jeri

“…We estimate that if the federal statutory corporate tax rate had been reduced from 35 to 30 percent in 2004, the resulting revaluation of deferred tax assets would have increased net income in that year by an average of 16.5 percent for firms with a net deferred tax liability, while reducing net income by an average of 11.4 percent for those firms with a net deferred tax asset. …”
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