Sentences with phrase «shareholders pay taxes on»

Instead, shareholders pay taxes on their share of earnings on their individual tax returns.
This also means that shareholders pay taxes on their personal returns, while the company itself passes the profit (or losses) directly to those shareholders.
After that, individual shareholders pay taxes on dividends paid by the corporation.
Shareholders pay taxes on the income through their personal tax returns, even though it is not distributed.
That's an issue that corporations can face when the company gets taxed and the shareholders pay taxes on their dividends.

Not exact matches

And, finally, the individual shareholder pays his or her marginal tax rate on the dividend income.
As a result, shareholder - employees must pay taxes on those benefits.
The shareholders are then responsible for paying taxes on this income stream.
Unlike an LLC, a C corp can distinguish between active and passive income and pay employment taxes only on the salaries of the active shareholders.
Then dividends may be distributed to the shareholders who must pay a tax on the money when they file their personal tax returns.
In addition, shareholder - employees are exempt from paying taxes on the fringe benefits they receive.
For example, on the tax front, what if all large companies were to adopt Carlyle's approach where the owners (called unit - holders, which is analogous to shareholders) pay the corporation's taxes?
A regular corporation pays tax on its income; shareholders in turn pay tax on the dividends they receive.
«U.S. multinational corporations can defer paying tax on profits they earn abroad indefinitely by agreeing not to use the earnings for certain purposes, like paying dividends to shareholders, financing domestic acquisitions, guaranteeing loans, or making investments in physical capital in the U.S..
If they pay it out to shareholders in the form of dividends, the shareholders pay the capital - gains tax on that money.
Actual results may vary materially from those expressed or implied by forward - looking statements based on a number of factors, including, without limitation: (1) risks related to the consummation of the Merger, including the risks that (a) the Merger may not be consummated within the anticipated time period, or at all, (b) the parties may fail to obtain shareholder approval of the Merger Agreement, (c) the parties may fail to secure the termination or expiration of any waiting period applicable under the HSR Act, (d) other conditions to the consummation of the Merger under the Merger Agreement may not be satisfied, (e) all or part of Arby's financing may not become available, and (f) the significant limitations on remedies contained in the Merger Agreement may limit or entirely prevent BWW from specifically enforcing Arby's obligations under the Merger Agreement or recovering damages for any breach by Arby's; (2) the effects that any termination of the Merger Agreement may have on BWW or its business, including the risks that (a) BWW's stock price may decline significantly if the Merger is not completed, (b) the Merger Agreement may be terminated in circumstances requiring BWW to pay Arby's a termination fee of $ 74 million, or (c) the circumstances of the termination, including the possible imposition of a 12 - month tail period during which the termination fee could be payable upon certain subsequent transactions, may have a chilling effect on alternatives to the Merger; (3) the effects that the announcement or pendency of the Merger may have on BWW and its business, including the risks that as a result (a) BWW's business, operating results or stock price may suffer, (b) BWW's current plans and operations may be disrupted, (c) BWW's ability to retain or recruit key employees may be adversely affected, (d) BWW's business relationships (including, customers, franchisees and suppliers) may be adversely affected, or (e) BWW's management's or employees» attention may be diverted from other important matters; (4) the effect of limitations that the Merger Agreement places on BWW's ability to operate its business, return capital to shareholders or engage in alternative transactions; (5) the nature, cost and outcome of pending and future litigation and other legal proceedings, including any such proceedings related to the Merger and instituted against BWW and others; (6) the risk that the Merger and related transactions may involve unexpected costs, liabilities or delays; (7) other economic, business, competitive, legal, regulatory, and / or tax factors; and (8) other factors described under the heading «Risk Factors» in Part I, Item 1A of BWW's Annual Report on Form 10 - K for the fiscal year ended December 25, 2016, as updated or supplemented by subsequent reports that BWW has filed or files with the SEC.
Meanwhile, a version of tax reform in the House would ask shareholders to only pay taxes when their shares are exercised through an IPO, an acquisition or some other liquidity event that turns their on - paper cash into real, green cash.
The most powerful driver of change in 1986 was stories about corporations reporting huge profits to shareholders on their 10k and then paying no taxes.
In his view, paying out a dividend and then reinvesting it back into the business (reinvesting the dividend) does virtually the same thing, but the shareholder holds on to the tax bill in the process.
Foreign Tax Credit Information These amounts represent the foreign taxes paid and foreign source income as designated by the fund that is allocated to shareholders of record on the date (s) noted below.
Foreign tax paid allocated to shareholders is reported on Form 1099 - DIV, box 6 and is also included in box 1a, Total Ordinary Dividends.
Repatriation is in effect a legal category that requires a company to book the money in the United States — and pay taxes on it — before it can be distributed to shareholders or invested domestically.
An S - Corporation pays taxes only once by passing their income, losses, credits, and deduction through to shareholders, while a traditional corporation pays income taxes on their shareholder's dividends as well as corporate taxes.
This exemption allows you to not pay taxes on the first $ 800,000 * of capital gains from selling your business and can result in a savings of nearly $ 200,000 for each shareholder.
A corporation which has elected (by unanimous consent of its shareholders) under Subchapter S of the IRS code not to pay any corporate tax on its income.
Double taxation occurs when a company is taxed once on profits, and again on the dividends paid to shareholders.
FPI joined the rally, where ordinary tax payers, elected officials, community organizations and labor unions called for a 0.5 % New York State tax on stock buyback trades, which would mean corporations using their federal tax cuts simply to benefit their shareholders would have to pay a small New York State tax on... (read more)
He also renewed his call for workers to sit on remuneration committees, for annual shareholder votes on executive pay and for a special tax on bonuses.
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.
Corporations pay dividends to shareholders who are then taxed on them.
Encana Corporation hereby advises all shareholders that, effective from January 1, 2006, all dividends paid on its common shares will be designated as «eligible dividends» for Canadian income tax purposes.
Foreign Tax Credit Information These amounts represent the foreign taxes paid and foreign source income as designated by the fund that is allocated to shareholders of record on the date (s) noted below.
Foreign tax paid allocated to shareholders is reported on Form 1099 - DIV, box 6 and is also included in box 1a, Total Ordinary Dividends.
Foreign tax paid is the shareholder's portion of the foreign income or withholding taxes paid by a fund on its investments in foreign securities.
The shareholder's portion of the foreign income taxes paid by the fund is reported on Form 1099 - DIV.
Shareholders who previously held KMR in a taxable account will have to get accustomed to paying taxes on their new KMI dividends.
If the EU member state government also paid interest on the tax reclaim, the interest is included in the ordinary dividend amount paid to shareholders during the year as reflected on Form 1099 - DIV.
Foreign qualified dividends are the foreign source qualified dividends the fund paid to a shareholder, plus any foreign taxes withheld on these dividends.
Returns shown for the Funds do not reflect the declaration of taxes a shareholder would pay on the fund distributions or the redemption of fund shares.
Franking credits generally occur for shareholders when certain Australian - resident companies pay income tax on their taxable income and distribute their after - tax profits by franked dividends.
To the extent that shareholders would benefit, they would pay higher taxes on dividends, capital gains and withdrawals from their retirement accounts.
Likewise, because the company was spun off, shareholders didn't pay any taxes on the new shares.
The imputation system was introduced to ensure that taxpayers in effect only paid «top up» tax on dividends, being the difference between the corporate rate and the shareholder's higher tax rate.
Private equity would get taxed off of «phantom income» at a 15 % compounded rate, i.e., a private equity fund with $ 100 million in equity would have to pay taxes on $ 15 million of phantom income, at the fund if 15 % distributions are not made to shareholders.
mREITs are like equity REITs REITs payout 90 % of their taxable income to shareholders in dividends, and, in return, pay no tax on the earnings they distribute — but that is about where the overlap ends.
If a significant number of shareholders are paying higher taxes on those dividends, they very well might prefer that Microsoft buy back shares with the money instead (which indirectly creates higher stock prices).
You must declare investment income on your tax return, including interest you received, interest from your children's savings accounts, life insurance bonuses, dividends you are paid as a shareholder, rent that you receive, capital gains on assets sold, and income or credits you receive from any trust investment product.
2 The chart shows the growth in value of a hypothetical $ 10,000 investment since inception, 04/29/2005, and does not reflect the deduction of taxes a shareholder would pay on fund distributions or the redemption of fund shares.
Fund returns do not reflect the deduction of taxes that a shareholder would pay on fund distributions or the redemption of fund shares.
Returns shown for the Fund do not reflect the declaration of taxes a shareholder would pay on the fund distributions or redemption of fund shares.
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