Xem 1-20 trên 61 kết quả Tax treatment
  • Cùng tìm hiểu Types of leases; Tax treatment of leases; Effects on financial statements; Lessee’s analysis; Other issues in lease analysis;... được trình bày cụ thể trong "Bài giảng Management theory and practice Financial: Chapter 15". Mời các bạn cùng tìm hiểu để nắm bắt nội dung thông tin tài liệu.

    ppt31p ngochuyen1234567 29-10-2015 8 2   Download

  • Genius is not always rewarded. Hungry for cash, John “Doc” Pemberton sold the world’s most famous trade secret—the formula for Coca- Cola, for less than $900. Charles Goodyear had a brilliant innovation—rubber that could be used year-round. But Goodyear made many bad deals, failed to protect his patent rights and died in 1860 owing over $200,000. Charles Stahlberg woke the world up with his alarm-clock invention but then, because of business debts, was forced to sell all rights cheaply to the Westclox company....

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  • This report releases the findings of a project undertaken with Delegates of Working Party No. 2 of the OECD Committee on Fiscal Affairs, investigating policy considerations in the tax treatment of capital gains of individuals and alternative design features of capital gains tax provisions, with a focus on the ‘pure domestic’ case (capital gains/losses of resident taxpayers on domestic assets).

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  • Genius is not always rewarded. Hungry for cash, John “Doc” Pemberton sold the world’s most famous trade secret—the formula for Coca- Cola, for less than $900. Charles Goodyear had a brilliant innovation—rubber that could be used year-round. But Goodyear made many bad deals, failed to protect his patent rights and died in 1860 owing over $200,000. Charles Stahlberg woke the world up with his alarm-clock invention but then, because of business debts, was forced to sell all rights cheaply to the Westclox company....

    pdf392p orchid_1 17-09-2012 29 6   Download

  • This book is designed to provide a broad range of guidance on the tax aspects of decisions that must be made by companies in financial trouble. It will be useful to financial advisors, accountants, lawyers, trustees, turnaround professionals, examiners, creditors, bankruptcy judges, and debtors-in-possession. The tax provisions of the Internal Revenue Code (I.R.C.) and the Bankruptcy Code applicable to businesses that have filed a chapter 7 or a chapter 11 bank- ruptcy petition are discussed in detail. Also explained are the provisions of the debtor and its creditors.

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  • There are few areas of economic policy- making in which the returns to good decisions are so high – and the punishment of bad decisions so cruel – as in the management of natural resource wealth. Rich endowments of oil, gas and minerals have set some coun- tries on courses of sustained and robust prosperity; but they have left others riddled with corruption and persistent poverty, with little of lasting value to show for squandered wealth. And amongst the most important of these decisions are those relating to the tax treatment of oil, gas and minerals....

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  • Social scientists teach that politicians favor groups that are organized over those that are not. Representation through Taxation challenges this conventional wisdom. Emphasizing that there are limits to what organized interests can cred- ibly promise in return for favorable treatment, Gehlbach shows that politicians may instead give preference to groups – organized or not – that by their na- ture happen to take actions that are politically valuable.

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  • Social scientists teach that politicians favor groups that are organized over those that are not. Representation through Taxation challenges this conventional wisdom. Emphasizing that there are limits to what organized interests can cred- ibly promise in return for favorable treatment, Gehlbach shows that politicians may instead give preference to groups – organized or not – that by their na- ture happen to take actions that are politically valuable.

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  • The second difference has to do with the tax treatment of capital gains. In the United Kingdom, the system is simple: Investors only pay capital gains tax when they sell their shares in a fund. In the United States, however, investors face an additional form of capital gains tax. U.S. mutual funds must distribute net capital gains realized by the fund, and when they do so, their investors are liable for tax on these distributions.

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  • While many HIV-infected individuals do not wish to have children, others desire children despite their infected status. The desire and intent to have children among HIV-infected individuals may increase because of improved quality of life and survival following commencement of anti-retroviral treatment. In developing countries such as South Africa, where the largest number of people living with HIV/AIDS worldwide reside, specific government reproductive health policy and service provision for HIV-infected individuals is underdeveloped.

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  • Some twenty five countries have experimented with environmental accounting over the past twenty years. A few European countries have established physical accounting systems which are routinely compiled and applied to economic and environmental policy-making. Many other countries have undertaken more limited or one-time experiments and case studies with monetary environmental accounts, focused on issues such as forestry, soil erosion, and minerals depletion. A few examples suggest the richness of their experience.

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  • Seventh, the study is the only one which gives important policy implications, reporting them in turn in each empirical chapter. This is the first study on Thailand which discusses the effect of the Thai government’s encouragement of individual savings by adopting special fund styles which give favourable tax treatment. We reveal the policy implications of this action by assessing these specific funds in a separate group from general funds, before comparing and discussing the results from the two groups. ...

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  • Tax compliance researchers begin with the supposition that people compare the marginal benefit of noncompliance (reduced tax payments, for example) with the expected marginal costs, which account for both the likelihood of punishment and its severity. That perspective provides an approach for evaluating the effective penalties uninsured people could anticipate under an individual health mandate.

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  • When I wrote Essentials of Payroll, I realized that the limitations of Wiley’s shorter “Essentials” softcover series did not provide enough room for the wide range of topics required to present a really thorough treatment of the payroll topic. Even though the Essentials of Payroll manuscript became the longest Essentials book ever issued, I still wanted to jam in more information. This book alleviates my need to “go long” by adding to the original Essentials book an additional eight chapters and two appendices....

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  • This helpsheet will help you fill in boxes 4 to 11 in the ‘Life insurance gains’ section on page Ai 1 of the Additional Information pages of the tax return. It will help you decide which boxes you need to use and what you need to enter in those boxes. These notes are generally applicable to individuals, trustees and personal representatives of a deceased person unless the notes say otherwise. This helpsheet deals with chargeable event gains on UK life insurance policies, life annuities and capital redemption policies.

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  • Investors mentioned that better tax treatment for REITs in Malaysia (tax exemption at both fund and investor levels) will enhance overall return, although the new tax-exemption at fund level is found to be encouraging. REIT corporations advised that their properties injected into REITs are carefully selected, high yielding properties in prime location. This study found that as all REIT corporations intend to hold 20 – 30% equity in their REITs, it is in their primary interest that their REITs continue to grow and provide attractive returns.

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  • This forecast is not intended to predict budgetary decisions by the Legislature and the Governor in the coming years. Instead, it is our best estimate of revenues and expenditures if current law and current policies are left in place through 2017-18. Specifically, our estimates assume current law and policies, including those in the State Constitution (such as the Proposition 98 minimum guarantee for school funding), statutory requirements, and current tax policy.

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  • The National Heart, Lung, and Blood Institute (or NHLBI) is a division of the National Institutes of Health, located in Bethesda, Maryland, USA. It is tasked with allocating about $2.7 billion in tax revenue per year (fiscal year 2004 estimate) to advancing the understanding of the following issues: development and progression of disease, diagnosis of disease, treatment of disease, disease prevention, reduction of health care disparities within the American population, and advancing the effectiveness of the U.S. medical system. NHLBI's current Director is Gary H. Gibbons, M.D....

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  • If you don’t agree with the Helpline's explanation of the reason for the overpayment, you can ask HMRC to look at their decision again. This is called disputing an overpayment. You can do this in writing or by filling in form TC846 which you can get by calling HMRC on 0345 300 3900. You may find it helpful to attach a separate letter to the form. You should give all the information you can, including exactly what you did and why you think you should not repay the tax credits. If you have any evidence of a mistake made by HMRC, for example, copies of any correspondence...

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  • The main goal of our estimation is to study the industry incidence of tax evasion. We Önd a high tax evasion multiple for doctors, engineers, private tutors, Önancial services agents, accountants, and lawyers, consistently across di§erent credit models. We turn to making sense of the industry distribution. We Önd no evidence that the govern- ment is subsidizing either areas of local economic growth or industries o§ering apprentice-like training to unskilled workers.

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