Financial derivatives as an instrument in decreasing a firm's effective tax rate: A study on Singaporean publicly listed firms from 2010 to 2014

• Main Authors: Caldo, Patrick Anthony L., Gutierrez, Patricia Megan Q., Quiros, Ritchelle Anne F., Rosales, Erika Anne T.
• Format: text
• Language: English
• Published: Animo Repository 2015
• Subjects: Derivative securities > Singapore; Corporations > Taxation > Singapore; Taxation > Singapore > Rates and tables; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/6973
• Institution: De La Salle University

With the prevalence of current taxation issues across different countries, this study seeks to shed more light on the pressing issue of corporate tax avoidance by exploring the relationship and impact of financial derivatives usage on a firm corporate tax savings in the Singapore setting. It also id...