Sentences with phrase «by sharing the tax»

In some cases, they are also raising revenues by sharing the tax base with federal and provincial governments through a regulatory framework for First Nation tax systems.

Not exact matches

That's only if the company has at least one full - time employee eligible for a premium assistance tax credit or cost - sharing reduction created by the legislation - and analysts say that eligibility isn't an easy thing to judge, meaning all larger employers could face the responsibility come tax - time.

Anecdotes of thousand - dollar bonuses by big companies sharing the wealth of their tax cuts haven't shown up in the data.

«Most companies in our coverage reported solid core product trends and in - line / better - than - expected earnings per share, augmented by a greater - than - expected tax benefit,» Schott wrote to clients on Wednesday.

Adjusted book value per share is total common shareholders» equity excluding net unrealized investment gains and losses, net of tax, included in shareholders» equity, divided by the number of common shares outstanding.

Business owners are also able to income split after - tax profits from their corporation by issuing shares directly, or through a family trust, to other family members, and paying those family members dividends that are then taxed at lower rates.

Tangible book value per share is adjusted book value per share excluding the after - tax value of goodwill and other intangible assets divided by the number of common shares outstanding.

The two - decade time horizon was significant because it captured transactions that occurred after legislation designed to discourage inversions by requiring stockholders to pay capital gains taxes on their shares at the time of the inversion.

In 2019, those who rank in the 95th through 99th percentiles would see their after - tax incomes rise by more than 3 percent after receiving «the largest cuts as a share of income,» according to the study.

These impacts were partially offset by Tax Reform - related adjustments, net of $ 0.8 million ($ 0.6 million after tax) or $ 0.01 per diluted share related to a one - time employee bonus previously announcTax Reform - related adjustments, net of $ 0.8 million ($ 0.6 million after tax) or $ 0.01 per diluted share related to a one - time employee bonus previously announctax) or $ 0.01 per diluted share related to a one - time employee bonus previously announced.

Excluding items, the company reported earnings of 78 cents per share, which included a 13 - cent impact from tax cuts signed into law by U.S. President Donald Trump late last year.

However, the vast majority of Canadians will not be impacted by these changes as most investors hold shares in public corporations, which are eligible for the current Dividend Tax Credit (which includes a 25 % gross up and a corresponding Dividend Tax Credit of 2/3, or 67 %).

If Verizon knocked $ 1 billion off its billion offer, that would be an impact of 62 cents a share after taxes, Helfstein said, far below the $ 2.03 per share that Yahoo fell by Thursday afternoon.

Such risks, uncertainties and other factors include, without limitation: (1) the effect of economic conditions in the industries and markets in which United Technologies and Rockwell Collins operate in the U.S. and globally and any changes therein, including financial market conditions, fluctuations in commodity prices, interest rates and foreign currency exchange rates, levels of end market demand in construction and in both the commercial and defense segments of the aerospace industry, levels of air travel, financial condition of commercial airlines, the impact of weather conditions and natural disasters and the financial condition of our customers and suppliers; (2) challenges in the development, production, delivery, support, performance and realization of the anticipated benefits of advanced technologies and new products and services; (3) the scope, nature, impact or timing of acquisition and divestiture or restructuring activity, including the pending acquisition of Rockwell Collins, including among other things integration of acquired businesses into United Technologies» existing businesses and realization of synergies and opportunities for growth and innovation; (4) future timing and levels of indebtedness, including indebtedness expected to be incurred by United Technologies in connection with the pending Rockwell Collins acquisition, and capital spending and research and development spending, including in connection with the pending Rockwell Collins acquisition; (5) future availability of credit and factors that may affect such availability, including credit market conditions and our capital structure; (6) the timing and scope of future repurchases of United Technologies» common stock, which may be suspended at any time due to various factors, including market conditions and the level of other investing activities and uses of cash, including in connection with the proposed acquisition of Rockwell; (7) delays and disruption in delivery of materials and services from suppliers; (8) company and customer - directed cost reduction efforts and restructuring costs and savings and other consequences thereof; (9) new business and investment opportunities; (10) our ability to realize the intended benefits of organizational changes; (11) the anticipated benefits of diversification and balance of operations across product lines, regions and industries; (12) the outcome of legal proceedings, investigations and other contingencies; (13) pension plan assumptions and future contributions; (14) the impact of the negotiation of collective bargaining agreements and labor disputes; (15) the effect of changes in political conditions in the U.S. and other countries in which United Technologies and Rockwell Collins operate, including the effect of changes in U.S. trade policies or the U.K.'s pending withdrawal from the EU, on general market conditions, global trade policies and currency exchange rates in the near term and beyond; (16) the effect of changes in tax (including U.S. tax reform enacted on December 22, 2017, which is commonly referred to as the Tax Cuts and Jobs Act of 2017), environmental, regulatory (including among other things import / export) and other laws and regulations in the U.S. and other countries in which United Technologies and Rockwell Collins operate; (17) the ability of United Technologies and Rockwell Collins to receive the required regulatory approvals (and the risk that such approvals may result in the imposition of conditions that could adversely affect the combined company or the expected benefits of the merger) and to satisfy the other conditions to the closing of the pending acquisition on a timely basis or at all; (18) the occurrence of events that may give rise to a right of one or both of United Technologies or Rockwell Collins to terminate the merger agreement, including in circumstances that might require Rockwell Collins to pay a termination fee of $ 695 million to United Technologies or $ 50 million of expense reimbursement; (19) negative effects of the announcement or the completion of the merger on the market price of United Technologies» and / or Rockwell Collins» common stock and / or on their respective financial performance; (20) risks related to Rockwell Collins and United Technologies being restricted in their operation of their businesses while the merger agreement is in effect; (21) risks relating to the value of the United Technologies» shares to be issued in connection with the pending Rockwell acquisition, significant merger costs and / or unknown liabilities; (22) risks associated with third party contracts containing consent and / or other provisions that may be triggered by the Rockwell merger agreement; (23) risks associated with merger - related litigation or appraisal proceedings; and (24) the ability of United Technologies and Rockwell Collins, or the combined company, to retain and hire key personntax (including U.S. tax reform enacted on December 22, 2017, which is commonly referred to as the Tax Cuts and Jobs Act of 2017), environmental, regulatory (including among other things import / export) and other laws and regulations in the U.S. and other countries in which United Technologies and Rockwell Collins operate; (17) the ability of United Technologies and Rockwell Collins to receive the required regulatory approvals (and the risk that such approvals may result in the imposition of conditions that could adversely affect the combined company or the expected benefits of the merger) and to satisfy the other conditions to the closing of the pending acquisition on a timely basis or at all; (18) the occurrence of events that may give rise to a right of one or both of United Technologies or Rockwell Collins to terminate the merger agreement, including in circumstances that might require Rockwell Collins to pay a termination fee of $ 695 million to United Technologies or $ 50 million of expense reimbursement; (19) negative effects of the announcement or the completion of the merger on the market price of United Technologies» and / or Rockwell Collins» common stock and / or on their respective financial performance; (20) risks related to Rockwell Collins and United Technologies being restricted in their operation of their businesses while the merger agreement is in effect; (21) risks relating to the value of the United Technologies» shares to be issued in connection with the pending Rockwell acquisition, significant merger costs and / or unknown liabilities; (22) risks associated with third party contracts containing consent and / or other provisions that may be triggered by the Rockwell merger agreement; (23) risks associated with merger - related litigation or appraisal proceedings; and (24) the ability of United Technologies and Rockwell Collins, or the combined company, to retain and hire key personntax reform enacted on December 22, 2017, which is commonly referred to as the Tax Cuts and Jobs Act of 2017), environmental, regulatory (including among other things import / export) and other laws and regulations in the U.S. and other countries in which United Technologies and Rockwell Collins operate; (17) the ability of United Technologies and Rockwell Collins to receive the required regulatory approvals (and the risk that such approvals may result in the imposition of conditions that could adversely affect the combined company or the expected benefits of the merger) and to satisfy the other conditions to the closing of the pending acquisition on a timely basis or at all; (18) the occurrence of events that may give rise to a right of one or both of United Technologies or Rockwell Collins to terminate the merger agreement, including in circumstances that might require Rockwell Collins to pay a termination fee of $ 695 million to United Technologies or $ 50 million of expense reimbursement; (19) negative effects of the announcement or the completion of the merger on the market price of United Technologies» and / or Rockwell Collins» common stock and / or on their respective financial performance; (20) risks related to Rockwell Collins and United Technologies being restricted in their operation of their businesses while the merger agreement is in effect; (21) risks relating to the value of the United Technologies» shares to be issued in connection with the pending Rockwell acquisition, significant merger costs and / or unknown liabilities; (22) risks associated with third party contracts containing consent and / or other provisions that may be triggered by the Rockwell merger agreement; (23) risks associated with merger - related litigation or appraisal proceedings; and (24) the ability of United Technologies and Rockwell Collins, or the combined company, to retain and hire key personnTax Cuts and Jobs Act of 2017), environmental, regulatory (including among other things import / export) and other laws and regulations in the U.S. and other countries in which United Technologies and Rockwell Collins operate; (17) the ability of United Technologies and Rockwell Collins to receive the required regulatory approvals (and the risk that such approvals may result in the imposition of conditions that could adversely affect the combined company or the expected benefits of the merger) and to satisfy the other conditions to the closing of the pending acquisition on a timely basis or at all; (18) the occurrence of events that may give rise to a right of one or both of United Technologies or Rockwell Collins to terminate the merger agreement, including in circumstances that might require Rockwell Collins to pay a termination fee of $ 695 million to United Technologies or $ 50 million of expense reimbursement; (19) negative effects of the announcement or the completion of the merger on the market price of United Technologies» and / or Rockwell Collins» common stock and / or on their respective financial performance; (20) risks related to Rockwell Collins and United Technologies being restricted in their operation of their businesses while the merger agreement is in effect; (21) risks relating to the value of the United Technologies» shares to be issued in connection with the pending Rockwell acquisition, significant merger costs and / or unknown liabilities; (22) risks associated with third party contracts containing consent and / or other provisions that may be triggered by the Rockwell merger agreement; (23) risks associated with merger - related litigation or appraisal proceedings; and (24) the ability of United Technologies and Rockwell Collins, or the combined company, to retain and hire key personnel.

Adjusted EPS for 1Q18 was affected by the same factors impacting Adjusted pretax income, as well as a lower number of shares and lower tax rate used to compute EPS as discussed above.

In addition to the factors impacting the year - over-year changes in quarterly GAAP pretax income, GAAP EPS for 1Q18 was further affected by a lower number of shares primarily reflecting share repurchases in 2017 and the impact of a lower tax rate in 1Q18 resulting from the Tax Reform Ltax rate in 1Q18 resulting from the Tax Reform LTax Reform Law.

Apple has countered by saying that it does pay its fair share and has criticized the government's tax laws.

Only 30 % of Americans think that what is good for business is good for society generally, and 65 % of Americans think that most of the world's biggest businesses have taken unethical actions like dodging taxes; that view is widely shared by people in the survey, which was conducted in September.

Non-GAAP EPS increased 10 percent to $ 3.47 driven by higher product sales, a lower tax rate and lower weighted - average shares outstanding.

In addition to the tax risk, with no real shareholder rights in place, there is no accountability by Carlyle to those who buy their units / shares.

As far as Clinton's proposal goes, she'd give companies an expense incentive to set up a profit - sharing plan by offering a tax break of 15 percent on gains shared with employees, capped at 10 percent of a worker's salary.

A five percent reduction in the effective tax rate could hypothetically increase next year's S&P 500 earnings by $ 6.55 to $ 137.54 per share, while a 10 % reduction could boost 2017 earnings - per - share to $ 144.09.

GAAP earnings per share (EPS) increased 16 percent to $ 3.25 driven by higher product sales, a lower tax rate and lower weighted - average shares outstanding.

It would be paid for by a small payroll tax shared by employees and employers.

Canada's Valeant Pharmaceuticals International (vrx) reported its first profit in six quarters, helped by a one - time tax gain, and raised its full - year earnings forecast, sending its U.S. shares up 13 percent in premarket trading.

With that increase, the share of the income tax in total state tax revenue increased by about 19 percent.

Yum's net income jumped 48 % to $ 622 million, or $ 1.56 per share, helped by lower taxes, gains from selling restaurants to franchisees, lower food and paper costs and other items.

By 2027, the share going to interest will catapult to 21.4 %, according to Moody's forecast, or more than one dollar for every five tax dollars collected.

The initial exchange ratio of 0.2745 Disney shares for each 21st Century Fox share was set based on an estimate of such tax liabilities to be covered by an $ 8.5 billion cash dividend to 21st Century Fox from the company to be spun off.

Federal government could stimulate venture markets by introducing a capital - raising incentive such as a deferred capital gains tax for reinvestment of proceeds into small - business shares, effectively channeling locked - up capital earning uncompetitive returns into the shares of small enterprise.

Shares that are exchanged by a participant or withheld by Apple to pay the exercise price of an option or stock appreciation right granted under the 2014 Plan, as well as any shares exchanged or withheld to satisfy the tax withholding obligations related to any option or stock appreciation right, will not be available for subsequent awards under the 2014Shares that are exchanged by a participant or withheld by Apple to pay the exercise price of an option or stock appreciation right granted under the 2014 Plan, as well as any shares exchanged or withheld to satisfy the tax withholding obligations related to any option or stock appreciation right, will not be available for subsequent awards under the 2014shares exchanged or withheld to satisfy the tax withholding obligations related to any option or stock appreciation right, will not be available for subsequent awards under the 2014 Plan.

When shares of Capital Stock are to be issued upon the exercise, grant or vesting of an Incentive Award, Google shall have the authority to withhold a number of such shares having a Fair Market Value at the date of the applicable taxable event determined by the Committee to be sufficient to satisfy the minimum federal, state and local withholding tax requirements, if any, attributable to such exercise, grant or vesting but not greater than the minimum withholding obligations, as determined by Google in its sole discretion.

The impact of the Tax Act resulted in one - time provisional charges that reduced diluted earnings per share by $ 1.25.

A participant who is granted an ISO does not recognize taxable income at the time the ISO is granted or upon its exercise, but the excess of the aggregate fair market value of the shares acquired on the exercise date (ISO shares) over the aggregate exercise price paid by the participant is included in the participant's income for alternative minimum tax purposes.

Budgetary revenues as a share of GDP are projected to decline from 14.8 per cent in 2015 - 16 to 14.4 per cent in 2025 - 26, as higher personal income taxes, resulting from the progressivity of the tax system, are more than offset by stability or declines in the other taxes.

Those considering current year charitable contributions who are also facing long - term capital gains tax on the sale of highly appreciated shares after an initial public offering may realize a much more favorable income tax result and charitable impact by making a timely donation of a portion of their IPO shares (either during or after the lock - up period) directly to charity.

Columbus, Ohio, for example, would waive all property taxes for Amazon for 15 years, subject to certain conditions, and would give back a share of the income taxes paid by Amazon's employees to the company in cash.

Income sprinkling was typically accomplished by incorporating and issuing shares to a spouse and / or children, who could then be paid dividends in any amount in a given tax year.

«Total CEO realized compensation» for a given year is defined as (i) Mr. Musk's salary, cash bonuses, non-equity incentive plan compensation and all other compensation as reported in «Executive Compensation — Summary Compensation Table» below, plus (ii) with respect to any stock option exercised by Mr. Musk in such year in connection with which shares of stock were also sold other than to satisfy the resulting tax liability, if any, the difference between the market price of Tesla common stock at the time of exercise on the exercise date and the exercise price of the option, plus (iii) with respect to any restricted stock unit vested by Mr. Musk in such year in connection with which shares of stock were also sold other than automatic sales to satisfy the Company's withholding obligations related to the vesting of such restricted stock unit, if any, the market price of Tesla common stock at the time of vesting, plus (iv) any cash actually received by Mr. Musk in respect of any shares sold to cover tax liabilities as described in (ii) and (iii) above, following the payment of such amounts.

Although the income from municipal bonds held by a fund is exempt from federal tax, you may owe taxes on any capital gains realized through the fund's trading or through your own redemption of shares.

Tax withholding obligations could be satisfied by withholding shares to be received upon exercise of an option or stock appreciation right, the vesting of restricted stock, performance share, or stock award, or the payment of a restricted share right or performance unit or by delivery to the Company of previously owned shares of common stock.

The result is that by that year, when the individual cuts expire, most Americans will be worse off due to higher taxes and lower health care coverage, while rich people who own shares in corporations will continue to benefit.

The basic idea is that while most economists believe corporate taxes are primarily paid by owners of capital (that is, people who own stock in corporations) in the form of lower profits, a sizable minority, including White House chief economist Kevin Hassett, think that a large share of the tax is paid by workers in the form of lower wages.

Your amount realized will be measured by the sum of the cash or the fair market value of other property received plus your share under the partnership tax rules of our liabilities, if any.

Private equity firm KKR & Co LP said it would convert from a partnership to a corporation after US tax reform made the tax hit less painful, a move that it hopes will boost its share price by attracting more investors.

However, the amount by which the fair market value of the shares at the time of exercise exceeds the option price will be an «item of adjustment» for participant for purposes of the alternative minimum tax.

stock ownership policy under which all executive officers are required to retain 50 % of their after - tax profit shares acquired upon exercise of options or vesting of stock awards for a period of one year following retirement, and all other employees are expected to retain that number of shares while employed by the Company.

All told, though, the plan is, like its House counterpart, a proposal to dramatically slash corporate tax rates, open up a big new loophole for wealthy individuals, and pay for the cuts by dramatically expanding the national debt and ending a number of tax deductions that could leave a substantial share of middle - and upper - middle - class people paying more.

But we got that stuff by collectively paying for it, through taxes, and we're expecting Amazon to pay your fair share if you end up being our neighbor.

At its current valuation of ~ $ 7 / share, OCLR has a price to economic book value (PEBV) of just 0.7, which implies that the market expects OCLR's after - tax operating profit (NOPAT) to permanently decline by 30 %.