6、matching rule 7、loss relief:位置:total profit之后,QCD之前,即抵减profit before QCD,一般刚出现trading loss的那一年视为current year.loss relief中出现的capital loss不在loss relief计算中出现,而在working:chargeable gain中减除。 8、group问题:capital gain group计算的时候注意看是不是oversea的公司。 9...
So advantage: ①capital loss可抵另一家的capital gain,所以可以节税; ②子公司可以carry forward,从而增加future gains; ③intra-group transfer assets不会产生gain or loss; ④可以申请rollover relief 简答题:unused trading loss的用途 Terminal loss可往前3年,往后1年抵减;group relief 学习税法的知识想让学员...
A terminal loss or recapture should be calculated on Schedule 8 if a depreciable asset is sold. Recapture is equal to the difference between the original cost and the UCC at the start of the year. A terminal loss is equal to the difference between the selling price (net of selling costs)...
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A non-United States corporation, such as our company, will be a "passive foreign investment company" (PFIC), for United States federal income tax purposes for any taxable year, if either (a) 75% or more of its gross income for such year consists of certain types of "passive" income or...
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On the international side, the plan was designed to improve the company's competitive position and provide tax savings. As a result of the reorganization, RMP International, Limited, was incorporated in the Cayman Islands. Shareholders of The Parsons Corporation received shares of RMP International,...
15.Tax Planning of Production-oriented Enterprises in Importing and Exporting;生产型企业进、出口业务的税务筹划 16.Analysis on the Effect of Export-oriented Trade Strategy of China;我国出口导向型贸易战略的效应分析 17.Modeling and Algorithm on Piling Outbound for Container Terminal;集装箱堆场出口箱堆存...
(50%). OIL STORAGE AND TRANSPORT: Nippon Oil Staging Terminal Company, Limited; Nippon Oil Tanker Corporation; Okinawa CTS Corporation (65%). GAS BUSINESS: Nippon Petroleum Gas Company, Limited (95.2%). OIL DEVELOPMENT AND OVERSEAS OPERATIONS: Nippon Oil Exploration Limited; Nippon Oil Exploration...
I strongly support a Senate bill that would provide a 25 percent federal tax credit over five years for companies that invest in rail expansion projects. If passed, this bill would enable railroads to substantially increase capital expenditures and expand the nation's page 14 Across our ...