Using a setting with tax-deductible goodwill impairments, we examine how tax deductibility affects impairment decisions. Goodwill impairments are costly to firms, and managers generally attempt to avoid recording impairments. However, we propose that tax deductibility reduces the net cost ...
Recent econometric work has suggested that federal deductibility of state and local taxes has raised the proportion of these taxes—especially property tax... D Holtz-Eakin,HS Rosen - 《Journal of Urban Economics》 被引量: 64发表: 1987年 The Effect of the Tax Deductibility of Goodwill on Purc...
•Goodwilltaxdeductibility Unusedtaxlossesthatcanbecarriedforwardforuseagainstfuturetaxableprofits,basedonvery countryspecificrulesandregulations TaxCreditsCarriedForward(“TCCF”)areunusedtaxcreditsthatcanbecarriedforwardforuse againstfuturetaxableprofits(e.g.foreigntaxcredits) DTAbenefitsfromthereductioninflowsoffutu...
allow for(a)tax deductibilityofdonationstoheritage trusts, and (b) property tax and [...] legco.gov.hk legco.gov.hk 部分州、領地亦容許(a)對文物信託基金的捐獻可獲扣稅,以及(b)就表列物業進行保養及保育工程提供物業稅及差餉退稅。 legco.gov.hk ...
Minimum Taxation Requirements for the Deductibility of Losses There is no special rule about the minimum taxation requirements for the deductibility of losses. Capital Losses Only realized capital losses, including foreign exchange gains and losses incurred at the disposition of investments, are deductible...
Therefore, if pursuant to the transfer of employees, some costs in relation to them or their terminated activities remain borne by the transferee, then their tax deductibility could be challenged, and this could be seen, again, as an undisclosed distribution of dividends to the beneficiary....
Amortisation of intangible assets is not always tax deductible. Its deductibility depends on the corporate income tax legislation of single countries. Most countries define maximum amortisation rates or minimum number of years in which the amortisation of intangible assets can be deducted, if at all....
Discuss the deductibility of real property taxes and explain what they are. What is the difference between goodwill and specifically identifiable intangible assets? Describe the methods that are allowed to be used in accounting for the Investment Tax Credit. ...
Amortisation of intangible assets is not always tax deductible. Its deductibility depends on the corporate income tax legislation of single countries. Most countries define maximum amortisation rates or minimum number of years in which the amortisation of intangible assets can be deducted, if at all....
thecorporate tax ratewas raised as well, along with a lengthening of the goodwill depreciation period and the elimination of deductibility for congressional lobbying expenses.