Sentences with phrase «corporate income tax act»

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 Act.

In a decision published on May 12, 2017, the German Federal Constitutional Court has decided that part of one of the core provisions of the German corporate income tax act is unconstitutional.

Not exact matches

In the six months ended March 31, 2018, as a result of the U.S. Tax Cuts and Jobs Act, Post recorded a $ 265.3 million one - time income tax net benefit which included (i) a $ 272.4 million benefit related to an estimate of the remeasurement of Post's existing deferred tax assets and liabilities considering both the expected fiscal year 2018 blended U.S. federal income corporate tax rate of approximately 24.5 % and a 21 % rate for subsequent fiscal years and (ii) a $ 7.1 million expense related to an estimate of the transition tax on unrepatriated foreign earninTax Cuts and Jobs Act, Post recorded a $ 265.3 million one - time income tax net benefit which included (i) a $ 272.4 million benefit related to an estimate of the remeasurement of Post's existing deferred tax assets and liabilities considering both the expected fiscal year 2018 blended U.S. federal income corporate tax rate of approximately 24.5 % and a 21 % rate for subsequent fiscal years and (ii) a $ 7.1 million expense related to an estimate of the transition tax on unrepatriated foreign earnintax net benefit which included (i) a $ 272.4 million benefit related to an estimate of the remeasurement of Post's existing deferred tax assets and liabilities considering both the expected fiscal year 2018 blended U.S. federal income corporate tax rate of approximately 24.5 % and a 21 % rate for subsequent fiscal years and (ii) a $ 7.1 million expense related to an estimate of the transition tax on unrepatriated foreign earnintax assets and liabilities considering both the expected fiscal year 2018 blended U.S. federal income corporate tax rate of approximately 24.5 % and a 21 % rate for subsequent fiscal years and (ii) a $ 7.1 million expense related to an estimate of the transition tax on unrepatriated foreign earnintax rate of approximately 24.5 % and a 21 % rate for subsequent fiscal years and (ii) a $ 7.1 million expense related to an estimate of the transition tax on unrepatriated foreign earnintax on unrepatriated foreign earnings.

(9) Nova Scotia provides a corporate tax holiday under s. 42 of their Income Tax Act for the first 3 taxation years of a new small business after incorporatitax holiday under s. 42 of their Income Tax Act for the first 3 taxation years of a new small business after incorporatiTax Act for the first 3 taxation years of a new small business after incorporation.

E3, and others, are pushing for passage of the New Jersey Opportunity Scholarship Act, a pilot corporate tax credit bill designed to fund scholarships for low - income students attending the state's lowest performing and chronically failing public schools.

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.

Also, he left out that the 1986 Tax reform act changed tax treatment of individuals incorporated under Chapter S. 1953 such individuals had their income taxes counted as corporate taxes but today they are reported as Individual Income TaxTax reform act changed tax treatment of individuals incorporated under Chapter S. 1953 such individuals had their income taxes counted as corporate taxes but today they are reported as Individual Income Taxtax treatment of individuals incorporated under Chapter S. 1953 such individuals had their income taxes counted as corporate taxes but today they are reported as Individual Income income taxes counted as corporate taxes but today they are reported as Individual Income Ttaxes counted as corporate taxes but today they are reported as Individual Income Ttaxes but today they are reported as Individual Income Income TaxesTaxes.

We are well versed in all tax types, such as corporate income taxes, sales and use taxes, real estate transfer taxes, unclaimed property, personal income and withholding taxes, unemployment compensation taxes, tax exemptions, tax credits, and issues involving the Public Utility Realty Tax Atax types, such as corporate income taxes, sales and use taxes, real estate transfer taxes, unclaimed property, personal income and withholding taxes, unemployment compensation taxes, tax exemptions, tax credits, and issues involving the Public Utility Realty Tax Atax exemptions, tax credits, and issues involving the Public Utility Realty Tax Atax credits, and issues involving the Public Utility Realty Tax ATax Act.

There's provision in the Income Tax Act, s. 15, which basically tells you if you move into the condo, you actually use corporate property.

Shareholders should be aware of corporate shareholder benefits and subsection 15 (1) of the Income Tax Act (ITA).

The second review is a one - star diatribe from six months ago that starts off with a tirade about the firm forcing kids to be tax shields for their parents contrary to the Income Tax Act and goes downhill from there before asking that someone «take these greedy corporate lawyers down&raqutax shields for their parents contrary to the Income Tax Act and goes downhill from there before asking that someone «take these greedy corporate lawyers down&raquTax Act and goes downhill from there before asking that someone «take these greedy corporate lawyers down».

After the Ministry of Strategy and Finance identified 41.2 bln won ($ 39 mln) invested in the cryptocurrency market by sixteen venture investment firms, including the South Korean National Pension Service, the head of tax department Choi Young - rak stated that «Cryptocurrencies are not taxable under the current Income Tax Act, but corporate taxation is possible.&raqtax department Choi Young - rak stated that «Cryptocurrencies are not taxable under the current Income Tax Act, but corporate taxation is possible.&raqTax Act, but corporate taxation is possible.»

The Tax Cuts and Jobs Act of 2017 kept the low income housing tax credits (LIHTC) program, but its new, lower corporate tax rate has made the LIHTC program less effectiTax Cuts and Jobs Act of 2017 kept the low income housing tax credits (LIHTC) program, but its new, lower corporate tax rate has made the LIHTC program less effectitax credits (LIHTC) program, but its new, lower corporate tax rate has made the LIHTC program less effectitax rate has made the LIHTC program less effective.