Do you care about
any other issue of tax reform, industry policy, and energy policy?
Not exact matches
Other countries have argued that discussions and decisions on this
issue should be tackled at a global level and with the help
of the Organisation for Economic Cooperation and Development, a group that advises its 35 members on
tax policy.
Forward - looking statements include, among
other things, statements regarding future: production, costs, and cash flows; drilling locations and zones and growth opportunities; commodity prices and differentials; capital expenditures and projects, including the number
of rigs employed and the number
of completion crews; renegotiation
of our credit facility; management
of lease expiration
issues; financial ratios; certain accounting and
tax change impacts; midstream capacity and related curtailments; our ability to meet our volume commitments to midstream providers; ongoing compliance with our consent decree; and the timing and adequacy
of infrastructure projects
of our midstream providers.
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 personn
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 personn
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 personn
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 personnel.
«Our sense is that the successful enactment
of tax reform has left neither party eager to compromise on
other issues,» Boltansky and Davaz wrote in a note to clients.
Other issues he is considering for future iterations are ways to lessen the subjectivity
of how experience levels are determined, factoring in a country's
tax rate, and a better solution for the few employees who lack a fixed location.
The shorts talk about another
issue: The Treasury Department is investigating whether SolarCity and
other solar companies inflated the value
of their installations to drive more
tax credits to their investors.
For all
of the region's protests
of the president, tech companies must engage both parties in equal measure if they have any hope
of shaping the government's debates over
tax and immigration reforms — or the myriad
other issues that matter to the tech industry's bottom lines.
Templates for VisiCalc, SuperCalc, and
other popular programs include
tax - preparation models from Professional Software Technology (priced at $ 49, $ 99, and $ 149; P.O. Box 269, Rockport, MA 01966) and agricultural applications created by AgriSoft ($ 19.95 per disk; Suite 202, 1001 E. Walnut St., Columbia, MO 65201) VisiCalc's publisher, VisiCorp, recently
issued its own set
of seven interrelated applications worksheets; available on a single disk under the title «VisiCalc Business Forecasting Model» ($ 100) are such easily filled templates as Income Statement, Statement
of Cash Flow, and Cost
of Goods Sold.
«If we substitute a
tax on marijuana cigarettes equal to the difference between the local production cost and the street price people currently pay — that is, transfer the revenue from the current producers and marketers (many
of whom work with organized crime) to the government, leaving all
other marketing and transportation
issues aside we would have revenue
of (say) $ 7 per [unit].
debt obligations
of the U.S. government that are
issued at various intervals and with various maturities; revenue from these bonds is used to raise capital and / or refund outstanding debt; since Treasury securities are backed by the full faith and credit
of the U.S. government, they are generally considered to be free from credit risk and thus typically carry lower yields than
other securities; the interest paid by Treasuries is exempt from state and local
tax, but is subject to federal taxes and may be subject to the federal Alternative Minimum Tax (AMT); U.S. Treasury securities include Treasury bills, Treasury notes, Treasury bonds, zero - coupon bonds, Treasury Inflation Protected Securities (TIPS), and Treasury Aucti
tax, but is subject to federal
taxes and may be subject to the federal Alternative Minimum
Tax (AMT); U.S. Treasury securities include Treasury bills, Treasury notes, Treasury bonds, zero - coupon bonds, Treasury Inflation Protected Securities (TIPS), and Treasury Aucti
Tax (AMT); U.S. Treasury securities include Treasury bills, Treasury notes, Treasury bonds, zero - coupon bonds, Treasury Inflation Protected Securities (TIPS), and Treasury Auctions
Outside the hall were millions
of Canadians who, in many cases, support
other parties precisely because
of Harper's position on
taxes, daycare, gun control and a hundred
other issues.
Expect the IRS to
issue guidance on the new deduction for pass - through entities and
other aspects
of the new
tax law affecting small businesses.
Finally, in - kind income is supposed to be
taxed in most instances, so removing the loophole means tuition waivers are treated like
other forms
of in - kind income which is an equity
issue.
on a pro forma basis, giving effect to (i) the automatic conversion
of all
of our outstanding shares
of convertible preferred stock
other than Series FP preferred stock into shares
of Class B common stock and the conversion
of Series FP preferred stock into shares
of Class C common stock in connection with our initial public offering, (ii) stock - based compensation expense
of approximately $ 1.1 billion associated with outstanding RSUs subject to a performance condition for which the service - based vesting condition was satisfied as
of December 31, 2016 and which we will recognize on the effectiveness
of our registration statement in connection with a qualifying initial public offering, as further described in Note 1 to our consolidated financial statements included elsewhere in this prospectus, (iii) the increase in accrued expenses and
other current liabilities and an equivalent decrease in additional paid - in capital
of $ 187.2 million in connection with the withholding
tax obligations, based on $ 16.33 per share, which is the fair value
of our common stock as
of December 31, 2016, as we intend to
issue shares
of Class A common stock and Class B common stock on a net basis to satisfy the associated withholding
tax obligations, (iv) the net issuance
of 7.6 million shares
of Class A common stock and 5.5 million shares
of Class B common stock that will vest and be
issued from the settlement
of such RSUs, (v) the issuance
of the CEO award, as described below, and (vi) the filing and effectiveness
of our amended and restated certificate
of incorporation which will be in effect on the completion
of this offering.
Factors that could cause actual results to differ materially from those expressed or implied in any forward - looking statements include, but are not limited to: changes in consumer discretionary spending; our eCommerce platform not producing the anticipated benefits within the expected time - frame or at all; the streamlining
of the Company's vendor base and execution
of the Company's new merchandising strategy not producing the anticipated benefits within the expected time - frame or at all; the amount that we invest in strategic transactions and the timing and success
of those investments; the integration
of strategic acquisitions being more difficult, time - consuming, or costly than expected; inventory turn; changes in the competitive market and competition amongst retailers; changes in consumer demand or shopping patterns and our ability to identify new trends and have the right trending products in our stores and on our website; changes in existing
tax, labor and
other laws and regulations, including those changing
tax rates and imposing new
taxes and surcharges; limitations on the availability
of attractive retail store sites; omni - channel growth; unauthorized disclosure
of sensitive or confidential customer information; risks relating to our private brand offerings and new retail concepts; disruptions with our eCommerce platform, including
issues caused by high volumes
of users or transactions, or our information systems; factors affecting our vendors, including supply chain and currency risks; talent needs and the loss
of Edward W. Stack, our Chairman and Chief Executive Officer; developments with sports leagues, professional athletes or sports superstars; weather - related disruptions and seasonality
of our business; and risks associated with being a controlled company.
The pro forma consolidated balance sheet data gives effect to (i) the automatic conversion
of all
of our outstanding shares
of convertible preferred stock
other than Series FP preferred stock into shares
of Class B common stock and the conversion
of Series FP preferred stock into shares
of Class C common stock in connection with our initial public offering, (ii) stock - based compensation expense
of approximately $ 1.1 billion associated with outstanding RSUs subject to a performance condition for which the service - based vesting condition was satisfied as
of December 31, 2016 and which we will recognize on the effectiveness
of our registration statement in connection with this offering, as further described in Note 1 to our consolidated financial statements included elsewhere in this prospectus, (iii) the increase in accrued expenses and
other current liabilities and an equivalent decrease in additional paid - in capital
of $ 187.2 million in connection with the withholding
tax obligations, based on $ 16.33 per share, which is the fair value
of our common stock as
of December 31, 2016, as we intend to
issue shares
of Class A common stock and Class B common stock on a net basis to satisfy the associated withholding
tax obligations, (iv) the net issuance
of 7.6 million shares
of Class A common stock and 5.5 million shares
of Class B common stock that will vest and be
issued from the settlement
of such RSUs, (v) the issuance
of the CEO award, as described below, and (vi) the filing and effectiveness
of our amended and restated certificate
of incorporation which will be in effect on the completion
of this offering.
Instead
of hearing about billion dollar gun - registries or carbon
taxes, we all get to spend four weeks talking about potholes and roads, garbage pickup, traffic congestion, and
other issues that affect people literally where they live.
In a release published Friday, the IRS noted that cryptocurrency transactions are taxable like
other forms
of property, echoing a release
issued in 2014 outlining how cryptocurrencies would be
taxed.
So if a bookkeeping service used your approach, it would end up writing about sunrises and sunsets instead
of topics about
tax minimization, and
other issues that are important to me related to bookkeeping.
The
other issue that was never far from the headlines was
tax reform, as Republican legislators submitted a package
of proposals.
Yes a host
of other issues, from
taxes to health care, will play into this race that could also decide control
of the Senate.
A legal separation will most likely involve the division
of your retirement plan assets which, if not done properly, can create big
tax headaches and
other issues down the road.
Aetna made an
issue last year
of its presence in Connecticut when it joined
other businesses lobbying Gov. Dannel P. Malloy and the General Assembly to roll back proposed
tax increases.
The Exchange went to his office to discuss what that means for
tax reform and
other issues, and why members
of Congress could lose their jobs.
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.
That framework would help move towards greater transparency
of cryptocurrency exchange operations, as well as assuage government fears
of money laundering,
tax evasion, and
other similar
issues.
Our investment management practice advises on investment funds,
tax law and regulatory
issues in the context
of structuring various kinds
of collective capital assets investing in private equity, real estate, renewable energy, leasing agreements and
other asset classes.
NRF took CEOs from some
of the nation's largest and best known retail companies to the White House to meet with President Trump on
tax reform, regulatory reform, the economy and
other issues facing the industry.
Whatever agencies oversee non-profits, or
other kinds
of corporations and companies, and can respond to complaints when non-profits especially are allegedly not functioning within the public interest, or there are
other issues with governance, conflicts
of interest, inurement (use
of a
tax - exempt non-profit for the private benefit or excessive benefit
of someone with insider relationships), misuse
of funds that were solicited to be spent on a specific designation project, etc..
I also was aware
of the hypocrisy
of how «gay» sin, or «non-virgin» sin, or
other «moral»
issues, were regarded far far differently than sins
of omission, white lies,
tax fudging, white collar crime in general (who is more sinful, the girl that has sex before marriage, or the CEO that knows his company is lax on pollution standards that affect the health
of hundreds / thousands
of people and animals that live nearby)
In the UK, which faces exactly the same
issue, the Academy
of Medical Royal Colleges has put out a demand for a 20 %
tax on fizzy drinks, a strict limit on fast food outlets near schools and
other places where children and youth gather, the removal
of junk food vending machines from hospitals, and a prohibition on junk food ads before 9.00 p.m.
Their purpose and ideals are simple: Even though the house has a Republican majority, Freedom Caucus members don't think Congress has done enough to cut
taxes, defund programs like Planned Parenthood, repeal Obamacare or any
of the
other litmus tests ultra-conservatives have used as defining
issues.
Based on
tax experts feedback, estate
tax is not teh only, and seemingly the worst, way
of addressing this
issue -
other approaches are simply closing the «step - up» loophole by requiring capital
tax cost basis be original purchase price and not «at inheritance» price; OR, limiting estate
tax to appreciated portion
of assets that haven't been
taxed with capital gains
taxes by time
of death
of owner.
They are not governments - that kind
of deal - making comes in December (or rather in the glacial negotiating sessions throughout this year), so I see no problem with them having earnest conversations deep into the night about the relative merits
of carbon
taxes over cap and trade, or any
other issue, that have no substantive outcome
other than to generate more research proposals, newspaper column inches and comments in well - meaning blogs.
I do not believe that bailing out this casino with people's hard - earned
tax dollars is the appropriate way to go about addressing this
issue, especially given the fact that there are
other gaming facilities with video lottery terminals who continue to struggle as a result
of casino decisions and have not received the same level
of support now being requested.
On the
issues of the state budget, property
tax relief, government consolidation, and
other issues of importance, we should be working across party lines to get results for New Yorkers.
It acknowledges that developed countries need help on
tax issues from «
other countries», calls on «extractive companies» to report their payments to all governments and demands legitimate sourcing
of minerals and transparent land transactions.
One option to make the situation fairer for consumers is to raise the cash ISA limit to enable all
other providers to offer
tax exempt savings accounts for deposits
of up to # 15,000, as was available in the NS&I's latest index - linked bond
issue.
Mr. Cuomo has kept lawmakers in Albany in hopes
of reaching a deal on rent regulations and
other matters, including expiring laws governing mayoral control
of city schools and the 421a real estate
tax credit, but so far there has been no movement on those
issues.
Q&A topics include: why the mayor and Governor Cuomo appear friendly and cooperative on pre-K when together but express different views when apart, will the city fund a single year
of full day pre-K if the state does not, how many
of the prospective new pre-K seats are in traditional public schools v. charter schools, what is the greatest challenge in converting existing 1/2 day pre-K sites into full day sites, how can the mayor assure that proceeds
of his proposed income
tax surcharge would remain dedicated solely to the pre - K / middle school program, regulatory
issues around pre-K operators, how there can be space available in neighborhoods where schools are overcrowded, how many
of the prospective new sites are in schools v.
other locations, why the mayor is so opposed to co-locations
of charter schools while seeking to co-locate new pre-K programs, the newly - announced ad campaign by charter school supporters, his views on academically screened high schools, his view on the school bus contracts, why he refused off - topic questions Friday evening despite saying on Friday morning that he would take such questions, the status
of 28 charter schools expecting to open in fall 2014 in locations approved by the Bloomberg administration, his upcoming appearance on the TV series The Good Wife and his view on city employees marching in the Manhattan St. Patrick's Day Parade in uniform / with banners.
The Archbishop
of New York spent much
of the past two days at the capitol, meeting with lawmakers and getting his message out about the
tax credit and
other issues.
an expedited hearing process in cases involving the cancellation, revocation, or suspension
of a license, permit, registration, or
other credential
issued by
Tax Department.
On the
other hand if the law required the IRS to release
tax returns I can see some incredible opportunities for challenges to the authority
of the IRS and
other issues that would arise.
Seventeen per cent
of voters said they had noticed the
tax avoidance
issue in the past couple
of days, well above all
other issues.
They'll also touch on some
of the
other issues voters were polled on including gay marriage, property
tax relief, control
of the New York State Senate and much more.
After his meeting with the Republican senators, Cuomo huddled with Skelos and Assembly Speaker Sheldon Silver to tackle a pair
of other contentious
issues: rent - regulation renewal and a proposed property
tax cap.
«Our members are very knowledgable about education
issues, and while there is great concern about the implementation
of the Common Core and the over-reliance on testing, there are many
other issues that are front - burner for NYSUT members,» he said, listing concerns over the property
tax cap, equitable school funding, the teacher evaluation system and the statewide expansion
of pre-kindergarten.
One story that did catch my eye was the Latimer property
tax issue where he was clearly lying, and a bit
of online research showed that he had a couple
of other financial
issues which I did report.
Other issues the new mayor and city council will have to tackle include infrastructure, crime, a spate
of arson, gun violence, and a proposed 9.3 percent
tax hike.