Advance Tax Payment and Tax Volatility
Using the current year as the estimation base and increasing the frequency of advance corporate income tax payments can decrease tax volatility and reduce outstanding tax liability.
Featured in No. 18 on 4 Oct 2023 · 4 days after release · 1 citation today
- Released
- 30 Sep 2023
- First featured
- No. 18 · 4 Oct 2023
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- SSRN 4589052
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