Download or read book Is There Money on the Table Evidence on the Magnitude of Profit Shifting in the Extractive Industries written by Sebastian Beer and published by International Monetary Fund. This book was released on 2021-01-15 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: Profit shifting remains a key concern in international tax system debate, but discussions are largely based on aggregate estimates, with less attention paid to individual sectors. Drawing on a novel dataset, we quantify tax avoidance risks in the extractive industries, a sector which is revenue critical for many developing economies. We find that a one percentage point increase in the domestic corporate tax rate has historically reduced sectoral profits by slightly over 3 percent; and the response tends to be more pronounced among mining than among hydrocarbon firms. There is only weak evidence transfer pricing rules contain tax minimization efforts of MNEs in our sample, but interest limitation rules (e.g., thin capitalization or earnings based rules) do reduce the observable extent of profit shifting. Our findings highlight the challenge of taxing income in the natural resource sector and suggest how fiscal regime design might be strengthened.
Download or read book Tables of Profit Discount Commission and Brokerage etc written by Andrew FERGUSON (Accountant.) and published by . This book was released on 1856 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Profit First written by Mike Michalowicz and published by Penguin. This book was released on 2017-02-21 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: Author of cult classics The Pumpkin Plan and The Toilet Paper Entrepreneur offers a simple, counterintuitive cash management solution that will help small businesses break out of the doom spiral and achieve instant profitability. Conventional accounting uses the logical (albeit, flawed) formula: Sales - Expenses = Profit. The problem is, businesses are run by humans, and humans aren't always logical. Serial entrepreneur Mike Michalowicz has developed a behavioral approach to accounting to flip the formula: Sales - Profit = Expenses. Just as the most effective weight loss strategy is to limit portions by using smaller plates, Michalowicz shows that by taking profit first and apportioning only what remains for expenses, entrepreneurs will transform their businesses from cash-eating monsters to profitable cash cows. Using Michalowicz's Profit First system, readers will learn that: · Following 4 simple principles can simplify accounting and make it easier to manage a profitable business by looking at bank account balances. · A small, profitable business can be worth much more than a large business surviving on its top line. · Businesses that attain early and sustained profitability have a better shot at achieving long-term growth. With dozens of case studies, practical, step-by-step advice, and his signature sense of humor, Michalowicz has the game-changing roadmap for any entrepreneur to make money they always dreamed of.
Download or read book For Profit Universities written by Tressie McMillan Cottom and published by Springer. This book was released on 2017-04-03 with total page 231 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edited volume proposes that the phenomenon of private sector, financialized higher education expansion in the United States benefits from a range of theoretical and methodological treatments. Social scientists, policy analysts, researchers, and for-profit sector leaders discuss how and to what ends for-profit colleges are a functional social good. The chapters include discussions of inequality, stratification, and legitimacy, differing greatly from other work on for-profit colleges in three ways: First, this volume moves beyond rational choice explanations of for-profit expansion to include critical theoretical work. Second, it deals with the nuances of race, class, and gender in ways absent from other research. Finally, the book's interdisciplinary focus is uniquely equipped to deal with the complexity of high-cost, low-status, for-profit credentialism at a scale never before seen.
Download or read book The Profit and Price Performance of Leading Food Chains 1970 74 written by and published by . This book was released on 1977 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Markup Profit written by Michael Stone and published by Craftsman Book Co. This book was released on 1999-01-01 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: In order to succeed in a construction business you have to be able to mark up the price of your jobs to cover overhead expenses and make a decent profit. The problem is how much to mark it up. You don't want to lose jobs because you charge too much, and you don't want to work for free because you've charged too little. If you know how much to mark up you can apply it to your job costs and arrive at the right sales price for your work. This book gives you the background and the calculations necessary to easily figure the markup that is right for your business. Includes a CD-ROM with forms and checklists for your use.
Download or read book The design of a windfall profit tax written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1979 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Profit Maximization Techniques for Operating Chemical Plants written by Sandip K. Lahiri and published by John Wiley & Sons. This book was released on 2020-05-01 with total page 432 pages. Available in PDF, EPUB and Kindle. Book excerpt: A systematic approach to profit optimization utilizing strategic solutions and methodologies for the chemical process industry In the ongoing battle to reduce the cost of production and increase profit margin within the chemical process industry, leaders are searching for new ways to deploy profit optimization strategies. Profit Maximization Techniques For Operating Chemical Plants defines strategic planning and implementation techniques for managers, senior executives, and technical service consultants to help increase profit margins. The book provides in-depth insight and practical tools to help readers find new and unique opportunities to implement profit optimization strategies. From identifying where the large profit improvement projects are to increasing plant capacity and pushing plant operations towards multiple constraints while maintaining continuous improvements—there is a plethora of information to help keep plant operations on budget. The book also includes information on: ● Take away methods and techniques for identifying and exploiting potential areas to improve profit within the plant ● Focus on latest Artificial Intelligence based modeling, knowledge discovery and optimization strategies to maximize profit in running plant. ● Describes procedure to develop advance process monitoring and fault diagnosis in running plant ● Thoughts on engineering design , best practices and monitoring to sustain profit improvements ● Step-by-step guides to identifying, building, and deploying improvement applications For leaders and technologists in the industry who want to maximize profit margins, this text provides basic concepts, guidelines, and step-by-step guides specifically for the chemical plant sector.
Download or read book Cornell Countryman written by and published by . This book was released on 1915 with total page 824 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book OECD G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation Economic Impact Assessment Inclusive Framework on BEPS written by OECD and published by OECD Publishing. This book was released on 2020-10-12 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: In May 2019, the Inclusive Framework adopted a Programme of Work, which was endorsed by the G20 Finance Ministers and G20 Leaders in June 2019. The Programme of Work outlined proposals in two pillars that could form the basis for a multilateral consensus-based solution. This report presents an ex ante analysis of the economic and tax revenue implications of the Pillar One and Pillar Two proposals under discussion by the Inclusive Framework as part of its work to address the tax challenges arising from the digitalisation of the economy.
Download or read book For profit Higher Education written by John Sperling and published by Routledge. This book was released on 2017-07-05 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt: Today a college degree is needed to ensure an avenue to a decent standard of living. The workplace demands lifelong learning, since most workers will change careers several times before retiring. Meanwhile, attaining a degree is becoming more difficult both in terms of the time required and money. This affects not only individuals but encourages lawmakers to seek alternatives. This book examines higher education programs designed for and delivered to working adult students under a unique for-profit model, one that benefits both taxpayer and student.
Download or read book Journalism Without Profit written by Magda Konieczna and published by Oxford University Press. This book was released on 2018 with total page 265 pages. Available in PDF, EPUB and Kindle. Book excerpt: The last decade has witnessed a dramatic decline in the presence and influence of legacy news organizations. This decline has led to tremendous growth in news startups, which have attempted to fill the gap left by their legacy counterparts by producing the quality public service journalism upon which the health of U.S. democracy depends. If legacy news organizations, with their existing infrastructure, are failing, can these startups do any better? This question lies at the heart of Journalism Without Profit. Magda Konieczna explores three prominent news nonprofits: the Center for Public Integrity, one of the oldest and largest of its kind; the Wisconsin Center for Investigative Journalism, a university-based watchdog news organization that relies on others to publish its work; and MinnPost, an online news website. Through in-depth study of the practices of each newsroom, Konieczna isolates one common behavior that will contribute to their success: the way these organizations collaborate and share stories. Though this emergent behavior differentiates news nonprofits from the mainstream journalism from which they arose, it also ties the two forms of journalism together, as news nonprofits attempt to share stories with mainstream publications. In other words, the very behavior that may enable these organizations to do better than their mainstream counterparts also limits their ability to evolve much beyond them. In one of the first major books to focus on nonprofit journalism, Konieczna investigates the major questions that will open the field up to further study. Where did nonprofit news come from, and where is it going? Who funds it, and why? Ultimately, Konieczna offers a new way to think about the seismic changes in journalism that are defining the 21st-century.
Download or read book Studies in Profit Business Saving and Investment in the United Kingdom 1920 1962 written by P. E. Hart and published by Routledge. This book was released on 2021-11-19 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: The results of the 1959 Glasgow University investigation into British industrial profit, business saving, and investment are the subject of this book, originally published in 1965. Part 1 presents original estimates of profits in British industries 1920-1938, which when linked with Government estimates of such profits since 1948, permit long runs studies of the fortunes of individual industries. In addition, the appropriation of profit between dividends and business saving is also estimated for manufacturing industry 1920-1938. Part 2 begins the analysis of the extensive financial data collected in the Glasgow enquiry and is concerned with the effects of the size of a firm on its financial performance. The financial performance of large companies quoted on the Stock Exchange with a sample of small unquoted private companies and unincorporated firms is compared.
Download or read book Non Profit Organisations Volume III written by Alkis Thrassou and published by Springer Nature. This book was released on with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Managerial Accounting for Libraries and Other Not for profit Organizations written by G. Stevenson Smith and published by American Library Association. This book was released on 2002-05 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting is more than just budgeting for and recording costs. Applying the principles of managerial accounting can set you apart as an organization that establishes and achieves mission-based business goals. The managerial accounting approach outlined in this complete update of a classic text will help you to plan for the short and long terms by applying accounting principles to your unique nonprofit setting. The only book of its kind, this step-by-step guide focuses on accounting methods that fit the nonprofit world, such as responsibility accounting life cycle costing, and activity-based accounting as an alternative to traditional cost reporting. Each method is explained and illustrated within the nonprofit context. New to this edition are current cost estimates, new or updated figures on break-even analysis, lease alternatives, journal entries, and variable and fixed costs, and a quick-reference glossary that will help you talk the talk. The only accounting book you'll need to get your books in tip-top shape, this edition provides library managers the tools and methods to: - Direct and monitor resources to communicate financial information - Control costs using long-term for
Download or read book Intellectual Capital in German Non profit Organisations written by Katrin Blankenburg and published by Springer. This book was released on 2017-09-01 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book describes how non-profit organisations (NPOs) communicate what they constitute, signal success and display sustainability in order to convince stakeholders to provide essential resources. Reports on intellectual capital offer a worthwhile approach. Based on empirical research, the book highlights the essential resources for NPOs and on the demand imposed on organisations, as well as the dependencies of those resources and demands. This insight helps NPOs to provide necessary information while keeping the disclosure to a minimum and thus not giving away possible competitive advantages. Further, the status-quo of IC disclosure in Germany is presented and a theoretical framework for the motivation for NPOs to disclose information on their IC is presented. Researchers will find these findings a solid foundation for further research. Finally, a framework for the disclosure of intellectual capital is provided to support practitioners.
Download or read book Non Profit Organisations Volume IV written by Alkis Thrassou and published by Springer Nature. This book was released on with total page 331 pages. Available in PDF, EPUB and Kindle. Book excerpt:
