Creditor days and Profit shifting: Difference between pages

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imported>Doug Williamson
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imported>Doug Williamson
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''Financial ratio analysis - management efficiency ratios.''
''Tax''.


Creditor days are a working capital management ratio calculated by dividing accounts payable outstanding at the end of a time period by the average daily credit purchases for the period.
Tax payer action that reduces the taxable profit in a jurisdiction by shifting it to a jurisdiction where it will be taxed at a lower rate or not taxed at all.
 
This is generally seen by tax authorities as potentially abusive, even if legal.


Also known as days payables outstanding (DPO).




== See also ==
== See also ==
* [[Creditors]]
* [[Debtor days]]
* [[Management efficiency ratio]]
* [[Payables management]]


* [[Base erosion and profit shifting]]
* [[Tax avoidance]]
* [[Tax evasion]]
* [[Transfer pricing]]
[[Category:Compliance_and_audit]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]

Revision as of 07:02, 15 September 2014

Tax.

Tax payer action that reduces the taxable profit in a jurisdiction by shifting it to a jurisdiction where it will be taxed at a lower rate or not taxed at all.

This is generally seen by tax authorities as potentially abusive, even if legal.


See also