Sentences with phrase «companies income tax act»

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The Company's effective income tax rate and comparable effective income tax rate (a non-GAAP measure) from continuing operations for the first quarter of 2018 decreased to 29.5 % and 25.6 %, reflecting a lower federal tax rate related to the 2017 Tax Cuts and Jobs Act (Tax Refortax rate and comparable effective income tax rate (a non-GAAP measure) from continuing operations for the first quarter of 2018 decreased to 29.5 % and 25.6 %, reflecting a lower federal tax rate related to the 2017 Tax Cuts and Jobs Act (Tax Refortax rate (a non-GAAP measure) from continuing operations for the first quarter of 2018 decreased to 29.5 % and 25.6 %, reflecting a lower federal tax rate related to the 2017 Tax Cuts and Jobs Act (Tax Refortax rate related to the 2017 Tax Cuts and Jobs Act (Tax ReforTax Cuts and Jobs Act (Tax ReforTax Reform).

And using offshore accounts or holding companys aren't particularly effective methods for shielding income for tax purposes (since offshore accounts are subject to a whole whack of anti-avoidance rules and holding companys are typically subject to more or less the same tax rate as people in the top marginal tax bracket - the Tax Act has tightened up a lot since the 1960s so there really aren't that many «loopholes»tax purposes (since offshore accounts are subject to a whole whack of anti-avoidance rules and holding companys are typically subject to more or less the same tax rate as people in the top marginal tax bracket - the Tax Act has tightened up a lot since the 1960s so there really aren't that many «loopholes»tax rate as people in the top marginal tax bracket - the Tax Act has tightened up a lot since the 1960s so there really aren't that many «loopholes»tax bracket - the Tax Act has tightened up a lot since the 1960s so there really aren't that many «loopholes»Tax Act has tightened up a lot since the 1960s so there really aren't that many «loopholes»).

A central plank in the report deals with the Income Tax Act, which allows companies to deduct the cost of advertising on all Internet sites.

To the extent that a company's accounting for certain income tax effects of the Tax Act is incomplete but it is able to determine a reasonable estimate, it must record a provisional estimate in the financial statementax effects of the Tax Act is incomplete but it is able to determine a reasonable estimate, it must record a provisional estimate in the financial statemenTax Act is incomplete but it is able to determine a reasonable estimate, it must record a provisional estimate in the financial statements.

Examples of these risks, uncertainties and other factors include, but are not limited to the impact of: adverse general economic and related factors, such as fluctuating or increasing levels of unemployment, underemployment and the volatility of fuel prices, declines in the securities and real estate markets, and perceptions of these conditions that decrease the level of disposable income of consumers or consumer confidence; adverse events impacting the security of travel, such as terrorist acts, armed conflict and threats thereof, acts of piracy, and other international events; the risks and increased costs associated with operating internationally; our expansion into and investments in new markets; breaches in data security or other disturbances to our information technology and other networks; the spread of epidemics and viral outbreaks; adverse incidents involving cruise ships; changes in fuel prices and / or other cruise operating costs; any impairment of our tradenames or goodwill; our hedging strategies; our inability to obtain adequate insurance coverage; our substantial indebtedness, including the ability to raise additional capital to fund our operations, and to generate the necessary amount of cash to service our existing debt; restrictions in the agreements governing our indebtedness that limit our flexibility in operating our business; the significant portion of our assets pledged as collateral under our existing debt agreements and the ability of our creditors to accelerate the repayment of our indebtedness; volatility and disruptions in the global credit and financial markets, which may adversely affect our ability to borrow and could increase our counterparty credit risks, including those under our credit facilities, derivatives, contingent obligations, insurance contracts and new ship progress payment guarantees; fluctuations in foreign currency exchange rates; overcapacity in key markets or globally; our inability to recruit or retain qualified personnel or the loss of key personnel; future changes relating to how external distribution channels sell and market our cruises; our reliance on third parties to provide hotel management services to certain ships and certain other services; delays in our shipbuilding program and ship repairs, maintenance and refurbishments; future increases in the price of, or major changes or reduction in, commercial airline services; seasonal variations in passenger fare rates and occupancy levels at different times of the year; our ability to keep pace with developments in technology; amendments to our collective bargaining agreements for crew members and other employee relation issues; the continued availability of attractive port destinations; pending or threatened litigation, investigations and enforcement actions; changes involving the tax and environmental regulatory regimes in which we operate; and other factors set forth under «Risk Factors» in our most recently filed Annual Report on Form 10 - K and subsequent filings by the Company with the Securities and Exchange Commission.

With a projected revenue of N3.86 trillion in the face of dwindling crude oil receipts, government estimates that oil revenues contribute N820 billion of the total revenue; non-oil revenues, comprising Company Income Tax, CIT, Value Added Tax, VAT, Customs and Excise duties, and Federation Account levies, are expected to contribute N1.45 trillion; while independent revenues are expected to contribute N1.51 trillion through the enforcement of the Fiscal Responsibility Act, 2007 and public expenditure reforms in all MDAs.

Whether the review is comprehensive or focused on a specific project, our professionals can use their in - depth understanding of your capital projects and the Income Tax Act to help your company reduce taxable income and increase cashIncome Tax Act to help your company reduce taxable income and increase cashincome and increase cash flow.

The threshold amount is shown on the list of included companies and is calculated using the First - In - First - Out (FIFO) method as prescribed in section EX 68 of the Income Tax Act 2004.

An affected trust will still be treated as a corporate tax entity and lodge a company tax return using its current company TFN for income years on or after 1 July 2016 if it has made a choice, under Subdivision 713 - C of the Income Tax Assessment Act 1997, to be the head company of an income tax consolidated grotax entity and lodge a company tax return using its current company TFN for income years on or after 1 July 2016 if it has made a choice, under Subdivision 713 - C of the Income Tax Assessment Act 1997, to be the head company of an income tax consolidated grotax return using its current company TFN for income years on or after 1 July 2016 if it has made a choice, under Subdivision 713 - C of the Income Tax Assessment Act 1997, to be the head company of an income tax consolidated income years on or after 1 July 2016 if it has made a choice, under Subdivision 713 - C of the Income Tax Assessment Act 1997, to be the head company of an income tax consolidated Income Tax Assessment Act 1997, to be the head company of an income tax consolidated groTax Assessment Act 1997, to be the head company of an income tax consolidated income tax consolidated grotax consolidated group.

An amount allowed under the Income Tax Act to be deducted from the value of certain assets and treated as an expense in computing an individual's or company's income for a taxationIncome Tax Act to be deducted from the value of certain assets and treated as an expense in computing an individual's or company's income for a taxationincome for a taxation year.

Tails of Help is incorporated under the Companies Act (Alberta) and is a registered charity under the Income Tax Act (Canada).

On 18 February 2013 the Minister of national Revenue moved ex parte for an order under section 231.2 (3) of the Income Tax Act, authorizing him to impose on KPMG LLP a requirement to provide information relating to certain of its unnamed clients, including their identities, and documentation relating to their participation in an offshore company tax structuTax Act, authorizing him to impose on KPMG LLP a requirement to provide information relating to certain of its unnamed clients, including their identities, and documentation relating to their participation in an offshore company tax structutax structure.

Companies can also be held liable for offences under specific legislation such as the Securities and Futures Act (SFA), the Income Tax Act and the Corruption, Drug Trafficking and Other Serious Crimes Act (CDSA).

«For companies that fall within the meaning of a «large corporation'the way the Income Tax Act works is you essentially need to define your issues and the relief that you want from the Canada Revenue Agency at the objections stage.

The utilization of carried - forward tax losses by a company following a change in ownership is restricted by the provisions of § 8c German Corporate Income Tax Atax losses by a company following a change in ownership is restricted by the provisions of § 8c German Corporate Income Tax ATax Act.

«Part 7A Income Tax (Earnings and Pensions) Act 2003: Earmarking of disguised remuneration» — Practical Law Company — December 2011

The case concerns whether dividends paid by a company, Arctic Systems Ltd, to a working shareholder, Mrs Jones, consisted of income arising under a settlement as defined by s 660a (1) of the Income and Corporation Taxes Act 1988 (TA 1988) and so should be treated as the income of the company's director and her husband, Mr income arising under a settlement as defined by s 660a (1) of the Income and Corporation Taxes Act 1988 (TA 1988) and so should be treated as the income of the company's director and her husband, Mr Income and Corporation Taxes Act 1988 (TA 1988) and so should be treated as the income of the company's director and her husband, Mr income of the company's director and her husband, Mr Jones.

This form is applicable to companies that claim no exemptions as per section 11 of the Income tax Act.

In order to procure a life insurance policy or a medical insurance policy that can be used for claiming deductions under Section 80 (c) and (d) of the Income Tax Act, 1961, it would be good to get in touch with the agent of an insurance company of repute.

If you can mention those two - three specific points that you are talking about then I will be in a position to clarify 3) It is advisable to split the cover among 2 companies 4) You always have the option to change the nomination anytime during the tenure of the plan 5) The term plan premium is eligible for deduction from taxable income under Section 80C of the Income Taincome under Section 80C of the Income TaIncome Tax Act.

The Company buying the policy (Master Policy Holder) can save income tax on the premium paid under the Income Tax Act,income tax on the premium paid under the Income Tax Act, 19tax on the premium paid under the Income Tax Act,Income Tax Act, 19Tax Act, 1961.

As per Section 80C of the Income tax Act, if you terminate your participation in a ULIP (by not paying premium or giving notice to the insurance company) before paying premium for five years, the aggregate amount of tax deductions allowed in the previous years for payment of life insurance premium shall be disallowed.

Prepared valuation analyses and cash flow models on prospective acquisitions using ARGUS; and recorded acquisition / sale of 1031 properties on multiple entities Prepared quarterly financial reports for tax auditors using QuickBooks, including all supporting schedules for 10 - K and 10 - Q filings Created / Maintained lease briefs for newly acquired assets and performed due diligence for prospective acquisitions Managed and reconciled cash for company and 1031 exchange properties; and acted as primary contact for all treasury management issues Filed annual business property statement and recorded estimated income tax payments — state and federal Created accounting procedures manual and supervised / trained assistants to perform accounts payable tasks Consulted with property accountants to resolve discrepancies in monthly financial reports Provided executives, shareholders, lenders and investors with monthly, quarterly and annual financial reports Ensured compliance with loan covenants and tenant in common (TIC) agreements

Added to this, section 12J of the Income Tax Act (which allows an investor to put money into a venture capital company and receive tax exemption on that investment) has been exploited by some astute early investors to fund hotel acquisitions and expansioTax Act (which allows an investor to put money into a venture capital company and receive tax exemption on that investment) has been exploited by some astute early investors to fund hotel acquisitions and expansiotax exemption on that investment) has been exploited by some astute early investors to fund hotel acquisitions and expansions.