Search Results - person:"Law, Shee Boon"

International, OECD - Anti-Avoidance Rules in Recent Tax Treaties

Law, Shee Boon - In: Bulletin for international taxation 66 (2012) 6, pp. 319-323

Persistent link: https://www.econbiz.de/10009984900

International - Trends in the Taxation of Outbound Foreign Direct Investment - Two trends have emerged from the signals being given by policymakers in Canada, the United Kingdom, the United States, Australia and New Zealand on the taxation of outbound foreign direct investment. First, these countries have moved, or are moving, to an exemption system for foreign participation dividends, away from a ...

Law, Shee Boon - In: Bulletin for international taxation 63 (2009) 5-6, pp. 257

Persistent link: https://www.econbiz.de/10008270294

The ability of analytical procedures to signal transaction errors

Law, Shee Boon; Willett, Roger - In: Managerial auditing journal 19 (2004) 7, pp. 869-888

Persistent link: https://www.econbiz.de/10006962688

An Examination of the Debt/Equity Proxy for Probability of Default on Loan Covenants

Waldron, Marilyn - 1999

Previous studies of debt contracting costs have utilised leverage ratios as proxies for the violation of debt covenant restrictions, but the appropriateness of leverage ratios in this context has been questioned. Begley (1990) reformulated the usual debt-contracting hypothesis by differentiating...

Persistent link: https://www.econbiz.de/10012789845