Sentences with phrase «lower applicable tax rates»

These investors will forego investments with higher before tax returns in favor of investments with lower before tax returns if lower applicable tax rates result in higher after - tax returns.

Not exact matches

Replace the WET on wine and cider with a volumetric excise rate equal to the current excise tax rate applicable to low - strength beer sold offsite

Replace the wine equalisation tax (WET) on wine and cider with a volumetric excise rate equal to the current excise tax rate applicable to low - strength beer sold offsite.

I am yet to hear the low income earners complaining to governments that taxes are high, citing rates applicable to their wealthy counterparts.

Your prior estate planning may have emphasized federal estate tax savings because of the much lower applicable exclusion amount and traditionally higher federal estate tax rates.

What has changed are the applicable tax brackets — the new law lowered most tax rates and adjusted the income thresholds for the different tax brackets (get details).

As with all mutual funds, Transamerica funds may be required to withhold U.S. federal income tax at the fourth lowest tax rate applicable to unmarried individuals (24 % as of January 1, 2018) on all taxable distributions payable to you if: a) you fail to provide the fund with your correct taxpayer identification number; b) you fail to make required certifications; or c) if you have been notified by the IRS that you are subject to backup withholding.

Complicating things further is that in today's world of low interest rates, robo - advisors and tax - free savings accounts (TFSAs), decades - old savings rules are no longer applicable.

They concern us because their intention is to shield personal services income earned by an SMSF member at the lower or zero rate of tax applicable to super funds, instead of at the marginal tax rate of the individual who earned the income.

Transfer of ownership may be deliberately timed to occur in a year in which the investor is subject to a lower marginal tax rate, reducing the applicable capital gains tax rate compared to the tax rate saved by the initial deductions.

In general, subject to the discussion below under the headings «Information Reporting and Backup Withholding» and «Foreign Accounts,» distributions, if any, paid on our common stock to a Non-U.S. Holder (to the extent paid out of our current or accumulated earnings and profits, as determined under U.S. federal income tax principles) will constitute dividends and be subject to U.S. withholding tax at a rate equal to 30 % of the gross amount of the dividend, or a lower rate prescribed by an applicable income tax treaty, unless the dividends are effectively connected with a trade or business carried on by the Non-U.S. Holder within the United States.