Sentences with phrase «in corporate taxation»

The push for «competitiveness» is often framed around differences in corporate taxation.

Not exact matches

The office provides legal services in corporate, labor and employment, financial restructuring and bankruptcy, intellectual property, municipal insolvency, litigation, taxation and wealth planning, trusts and estates, business succession planning and real estate.

With more than 100 lawyers, the office has well - established practices in corporate law, financial services, labor and employment, litigation, real estate and taxation and wealth planning.

The increase in corporate income tax revenues largely reflecting strong gains in the tax settlement period for those large corporations with a taxation year ending December 31st.

This may explain the year - over-year decline in corporate income tax revenues in December 2012, as corporations with a taxation year ending on October 31st filed their final payments.

In this position, Eric is responsible for the accounting, reporting, SEC compliance, financial analysis, corporate taxation and internal controls of the Company.

Double taxation of dividends: Most tax systems that have both corporate and individual income taxes levy tax on corporate profits twice, once at the corporate level and again at the individual level when shareholders receive profits in the form of dividends or capital gains.

To some, this implies a fundamental criticism of current patterns of taxation in the corporate world.

All the rhetoric from the last campaign implies that significant revenue gains from corporate taxation increases would be a free lunch in terms of new social spending.

The strong rise in company profits, coupled with changes to corporate taxation and depreciation rates, has seen the profit share of GDP (after tax and depreciation) touch historical highs (Graph 21).

However there is an interesting specialty with regard to dividends in Australia: They want to avoid double taxation of corporate profits and therefore every Australian holder of Australian stocks receives so called «Franking credits» when an Australian company pays dividends.

His main point is the astounding decline in government revenues from fossil fuel production due to criminally low royalties and corporate taxation.

In retrospect, it will be seen as fitting that Finance Minister Bill Morneau started working on the second draft of his planned overhaul of corporate taxation during the 2017 Thanksgiving weekend.

Therefore, in practice, it is understood that economic gains derived from transactions of virtual currency are subject to income or corporate taxation measures.

For more information on the federal corporate income taxation in Canada, contact the Canada Revenue Agency, 325 Broadway, Winnipeg, 1-800-959-5525 or visit the Canada Revenue Agency Web site.

In 2003 he was appointed an Officer, Order of Australia for «service to the law, particularly as a leading spokesperson in the areas of trade practice, competition, taxation and corporate law, and in the field of legal education»In 2003 he was appointed an Officer, Order of Australia for «service to the law, particularly as a leading spokesperson in the areas of trade practice, competition, taxation and corporate law, and in the field of legal education»in the areas of trade practice, competition, taxation and corporate law, and in the field of legal education»in the field of legal education».

He specialises in corporate, comparative and international taxation.

In response to James» question about the Labour leadership candidates — Ed Miliband campaigned for Simon Hughes to speak out & is encouraging his supporters to call on the Lib Dems to stand up for their values, David Miliband has suggested ending the charitable status of fee - paying schools and (one of those non-monetary aspects to reducing inequality) giving representation to ordinary workers on corporate remunertion committees, Ed Balls has strongly opposed the VAT rise and is calling for a graduate tax instead of higher tuition fees, Andy Burnham has reiterated his support for a National Care Service and spoken out on the abolition of the Future Jobs Fund, Diane Abbot has called for fair taxation, cancelling Trident, and setting a timetable for troop withdrawal from Afghanistan.

Tax rates on capital gains (and for parts of the history of the corporate tax, on dividends) have been preferential on the assumption that they largely reflect gains that are already taxed (and exceptions to favorable tax rates like depreciation recapture impose higher rates in circumstances when double taxation isn't a factor in most cases).

Because dividends are not tax free (as they are in pass through entities once tax on entity level earning has been paid by the owners - which would look politically ugly in a publicly held company context letting people receive millions in dividends and pay not taxes on it), and there is no deduction for dividends paid to the corporation (in most contexts), and there is no tax credit for taxes paid at the corporate level against income tax liability on dividends, the end result is that there is double taxation of corporate profits both when the profits are earned by the corporation and again when they are distributed to shareholders.

Many foreign countries in the developed world, instead tax corporate profits at a higher rate, resulting in higher corporate taxes collected, but credit corporate taxes paid against the tax due on dividends distributed, eliminating double taxation.

«By adopting key tax reform measures — including modernizing and restructuring the corporate franchise tax, reforming bank taxation, reducing the corporate franchise tax rate to 6.5 percent, adopting the 20 percent real property tax credit for manufacturers, and others — New York will provide employers with approximately $ 560 million in tax relief that can be reinvested in the economy.

Instead, the U.S. has found ways to cut taxes at the corporate level and has applied in recent years lower tax rates to dividend income, so that the combined burden of taxation on distributed income is lower, but it is still a sub-optimal solution which has been widely recognized to exist since at least the 1950s.

He has been providing services in corporate compliance, taxation, accounting, financial consulting and litigation support since 1980.

He has taught courses in administrative law, antitrust law, civil procedure, communications, constitutional law, contracts, corporations, criminal law, employment discrimination law, environmental law, health law and policy, legal history, labor law, property, real estate development and finance, jurisprudence, labor law; land use planning, patents, individual, estate and corporate taxation, Roman Law; torts, and workers» compensation.

These factors are the norm in international corporate and political issues, however, and will become the challenge ahead to draw new taxation codes that don't leave citizens of one or another country feeling ripped off by multinational business arrangements.

The Pasadena Financial Planner (Larry Russell) is an experienced business executive with a background in corporate business management, technology start - ups, financial modeling, investment management, economics, statistics, taxation, and accounting.

In fact, it is double taxation of corporate profits; the dividend itself is only taxed once.

The introduction of dividend imputation in 1987 removed the double taxation of dividends, with tax - resident Australian companies receiving a «franking credit» for tax paid at prevailing corporate tax rates.

A company involved in only one profitable line of business would typically prefer selling out to liquidating because possible double taxation (taxes both at the corporate and shareholder level) would be avoided.

You could incorporate in Nevada or Bangladesh, and California will still levy its taxation on any business income (Single Member LLCs are disregarded as separate corporate entities, but still taxed at ordinary income rates on the personal income tax basis).

Of course the transition should be managed but the idea that changing tax rates on corporate profits in the future is somehow retrospective taxation just because you bought shares in the past is wrong.

The reinstatement of some debts and a resumption of effective taxation in a still - devastated economy triggered a wave of corporate bankruptcies.

REITs are required to distribute 90 % of their taxable income to shareholders in order to avoid corporate - level taxation.

In the United States, Limited Liability Companies (LLCs) may choose either pass - through taxation or corporate taxation.

Mr. Newton's practice includes general corporate, mergers and acquisitions, finance, and taxation as it is involved in the structure of transactions.

In addition to corporate clients, Reggie represents university endowment fund managers on the taxation and legal issues associated with private equity and other investments.

By the end of 2016 it was widely expected and reported in the press that we would see a regime of falling corporate income and dividend taxation and a general relaxation of investment rules, the traditional cures for low activity and productivity.

The Firm's practice includes: (i) formation of domestic and offshore investment vehicles of all types, including venture capital funds, and a sub-specialty in real estate opportunity funds, (ii) taxation of investment partnerships and other investment vehicles, and (iii) securities and corporate governance matters relating to portfolio companies (private and public) or real estate assets of the funds.

In addition there is comprehensive information and tables relating to a whole range of tax issues from standard individual and corporate taxation through to pensions, savings and even home buying.

With the firm since joining from Nsubuga & Company Advocates in 2012, Kalule works on banking, insurance and competition disputes, and has acted as a deputy judge at the Commercial Court of Uganda, while Gantungo, a former state attorney in the Ministry of Justice and Constitutional Affairs and the chambers of the attorney general, handles corporate matters and some disputes in the energy, oil and gas, mining, mergers and acquisitions (M&A) and taxation sectors.

He has over 25 years» experience in accountancy, taxation, trust and corporate management and fund administration services.

He concentrates on real estate taxation, investment structuring (including fund formation) corporate work (M&A, private equity, joint ventures etc) both in the UK and overseas, employee tax, global mobility and incentive schemes.

Joseph M. DePew is a member of the Tax Practice and specializes in tax litigation and controversy, corporate taxation and income tax, with a focus on federal tax controversy issues, including IRS procedures, dispute resolution, collection and tax litigation matters.

As part of this program, Jamin has taken courses in taxation of trusts and estates, corporate tax, international tax, and tax admin and dispute resolution.

Additionally, Bailey & Galyen represents clients in corporate, partnership, and personal business planning with an emphasis on taxation matters.

He has significant experience in federal tax matters relating to corporate taxation, reorganizations, incorporations, consolidated tax returns and related tax issues.

Our lawyers have extensive experience in business litigation and appellate law; class actions; construction defect litigation; corporate law and counsel; directors and officers liability; employment counseling and litigation; entertainment law; environmental, Prop 65 and toxic tort liability; estate planning and wealth management; fidelity and surety bonds; insurance coverage, bad faith, ERISA; intellectual property; litigation management, cost control and fee disputes; maritime; mergers and acquisitions; personal and catastrophic injury litigation; product and premises liability; professional negligence; real estate; startup and emerging - growth companies formation and representation; and taxation.

Courtney Culver Baker has experience throughout the State of Texas in both state and federal courts, as well as the Fifth Circuit, representing corporate, not - for - profit and individual clients both in pursuing and defending cases in areas including business and contract disputes, real estate, catastrophic personal injury, ad valorem taxation, securities disputes, insurance coverage, professional liability and trademark infringement.

The Pacific Northwest has a «somewhat typical legal market in the sense that you'll find practice groups in all traditional legal sectors, including litigation, corporate, real estate and land use, taxation and IP,» says Paul Danielson, recruiter for BCG Attorney Search.