Romanov, D. (2006) The corporation as a tax shelter: Evidence from recent Israeli tax changes. Journal of Public Economics, 90, pp. 1939-1954.Romanov, D. (2006): The corporation as a tax shelter: Evidence from recent Israeli tax changes, Journal of Public Economics 90, 1939-1954....
aDifference between tax theory, as a result of the dividend income tax rate is higher than capital gains income tax rate, the capital gains more beneficial for shareholders. Investors in order to avoid the high rate of dividend income tax, are often less like companies pay dividends and will...
所以称某人为“cool cat”,就是形容某人是嘻哈派/有范或者很时髦的人。 Joseph earns his name as a cool cat for always following the fashion. 约瑟夫一直追逐时尚,因此被人们称为潮流人士。 rain cats and dogs 狂风暴雨,倾盆大雨,瓢泼大雨 In the middle of...
A corporation may deduct the entire amount of losses, while asole proprietormust provide evidence regarding the intent to earn a profit before the losses can be deducted. Finally, profit earned by a corporation may be left within the corporation, allowing for tax planning and potential future tax...
(The AMT, as its name suggests, is basically a second tax system, created to make sure that the better off don’t take too much advantage of tax breaks to lower their bills.) All this helps explain why those closely watching tax negotiations are split over how difficult it might be to...
Corporation tax for ATX-UK Corporation tax – Group relief for ATX-UK Written by a member of the ATX-UK examining team The comments in this article do not amount to advice on a particular matter and should not be taken as such. No reliance should be placed ...
a cat nap 打个盹儿 I was up late last night so I had a cat nap at my desk today. 我昨夜很晚才睡,所以今天趴在桌子上偷偷打了个小盹儿。 fight like cat and dog 大吵大闹;争吵不休 As kids we used to fight like cat and dog. ...
Associated companies and corporation tax: examples The global body for professional accountants About us Search jobs Find an accountant Technical activities Help & support Global Can't find your location/region listed?Please visit ourglobal websiteinstead...
As the Internal Revenue Service (IRS) explains, the accumulated earnings tax exists "to prevent a corporation from accumulating its earnings and profits beyond the reasonable needs of the business for the purpose of avoiding income taxes on its stockholders."1 ...
As of today, 2,883 forms are needed to theoretically comply with America’s nightmarish internal revenue code. By the way, I wrote “theoretically” because many taxpayers have no idea whether they are accurately complying. The tax code is too much of a Byzantine mess. As an economist, I ...