计入GloBE tax base的收入所产生的税,计入covered taxes。 covered taxes = tax on income or profits (including a tax on distributed profits) + taxes imposed in lieu of a generally applicable income tax + taxes on retained earnings and corporate equity covered taxes 不包括增值税、销售税、数字服务税...
Money income is defined as income received on a regular basis (exclusive of certain money receipts such as capital gains) before payments for personal income taxes, social security, union dues, Medicare deductions, etc. From: Handbook of US Consumer Economics, 2019 About this pageSet alert Also...
Income tax was a rallying point for the Populist party in 1892, and had enough support two years later that Congress passed the Income Tax Act of 1894. The tax at that time was two percent on individual incomes in excess of $4,000, which meant that it reached only the wealthiest members...
If the measurement error is randomly distributed, there is an attenuation bias in our estimates so that we will underestimate the true effects of the replacement rate on wages.11 When computing net replacement rates, we approximate expected unemployment duration by the pre-2007 distribution of ...
Parties and made available on the Convention’s website. daccess-ods.un.org 会议讨论纪要已分发给所有缔 约国,并可 在《公约》网站上查阅。 daccess-ods.un.org The publication has been widely distributed and requests for translations are currently being examined. unesdoc.unesco.org 出版物 已被...
Share on Facebook profit (redirected fromAftertax Income) Thesaurus Legal Financial Encyclopedia profit gain; benefit; income from investments or property:The sale made a profit. Not to be confused with: prophet– soothsayer; predictor:prophet of doom ...
Tax expense affects a company's net earnings given that it is a liability that must be paid to a federal or state government. The expense reduces the profits to be distributed to shareholders in the form of dividends. This is even more disadvantageousC corporationswho must pay taxes on earne...
A Fund's distributions in any period may be more or less than the net return earned by the Fund on its investments, and therefore should not be used as a measure of performance or confused with "yield" or "income." 2. The Fund has adopted a policy to pay common shareholders a stable...
but no more than 50%. At the end of the term of the trust, the remainder of the assets are distributed to the charity or charities indicated within the trust agreement. When the trust is created, the present value of the charities' remainder interest must be at least 10% of the value...
摘要: Reports that Denmark has abolished the tax credit system for dividends received from Danish companies from the income year 1991. Implications on the British/Danish tax treaty.年份: 1991 收藏 引用 批量引用 报错 分享 全部来源 求助全文 ProQuest EBSCO ...