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| Author: | Deane, K. |
| Title: | Basic tax-planning for single companies and groups |
| Journal: | Management Accounting (London)
1995 : MAY, VOL. 73:5, p. 51-53 |
| Index terms: | COMPANY TAXATION FISCAL POLICY ACCOUNTING |
| Language: | eng |
| Abstract: | Tax-planning for companies follows two major underlying principles. The first is to concentrate on timing: given that tax is payable, this principle looks to defer the payment as long as possible (or conversely, if tax is repayable, it seeks to ensure that this happens as soon as possible). The second principle concentrates upon the question "how much?", where tax efficiency tries to ensure that reliefs are effective at higher rather than lower rates of tax. |
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