Sentences with phrase «tax position based»

«A combination of practical scenario and case study questions, with more conceptual essay questions, will test a range of skills essential to the international tax profession, from determining a client's tax position based on an understanding of applicable legislation, to offering analysis, evaluation and advocacy on a topical issue in international tax discourse.»

Not exact matches

Talk about a great deal: «We're in a position where we can use that tax savings to start taking bigger risks,» says Cheryl Volkman, co-founder of AbleNet, based in Roseville, Minn., a 100 % S corp ESOP with $ 8 million in sales.

The performance goals upon which the payment or vesting of any Incentive Award (other than Options and stock appreciation rights) that is intended to qualify as Performance - Based Compensation depends shall relate to one or more of the following Performance Measures: market price of Capital Stock, earnings per share of Capital Stock, income, net income or profit (before or after taxes), economic profit, operating income, operating margin, profit margin, gross margins, return on equity or stockholder equity, total shareholder return, market capitalization, enterprise value, cash flow (including but not limited to operating cash flow and free cash flow), cash position, return on assets or net assets, return on capital, return on invested

So not only was I able to double the position in a tax free account, I was also able to do it at a cheaper cost basis than the original position.

«RBI claims to be a Canadian - based company to avoid U.S. taxes but yet when franchisees attempt to pursue legal claims against its various brands, including Tim Hortons, RBI takes a conflicting position and claims to be a Miami, Florida based company,» the association's lawyer Robert Einhorn said in a statement Thursday.

The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any.

«(Trump's) not going to dial back from his default position, which is a reciprocal tax, but I think one by one, based on the conversations each of these countries is going to have with him, I think he'd be willing to negotiate,» Priebus said.

He used the position cannily, building a base in the party unencumbered by ministerial office, charting a course of what he would term «independent loyalty» — never dissing the leader, but voting against # 9k tuition fees and the bedroom tax — yet which critics inside the party label «ambitious expediency».

He charged that restoration of funding for specific departmental legislative branch personnel «without considering the respective value of the positions» functions, in the context of the overall city budget and impact on our city's tax base, is not only unjustifiable but wreaks of putting politics between the public interest.»

The use of the «Post Code Lottery «is only to draw attention to the fact that people are placed in n invidious position to one or another extent, for many its amounts to a # 10,000 one time tax based on the roll of a dice and that a mile away others avoid the axe only heightens the sense of injustice OK Personally I am unconvinced by the minor sub theme of localism which has after all been tested to destruction by the likes of Enver Hodge and Hit Man Hatton but this is a very different context but is it not possible to have localism for some things, planning for example, and not others... why yes I think that might actually be possible even for dim witted bureaucrats.

The endorsement comes from the NFIB CA PAC, the organization's political action committee, and is based on positions regarding key small - business policy issues including health care, taxes, labor, and regulatory issues.

«Receiving these ratings from our nation's leading credit agencies validates our fiscal policies and shows that our growing tax base and willingness to cut spending and limit debt, has led to investments that are growing our economy,» said Oneida County Executive Anthony J. Picente Jr. «The stronger our fiscal position, the more successfully the county can deliver for the people.»

«The recent statewide growth in and impact of tax exempt entities severely erodes the tax base of local governments and school districts, unfairly transfers the tax burden to remaining homeowners and businesses, and further compromises New York's position as a fair and competitive environment in which to live and invest,» Teresi said in October as part of his budget address.

Priced from $ 61,900 — positioned near the very base of the 3 Series model hierarchy and only underpinned by the three - cylinder 318i — the 320i is priced above the Luxury Car Tax threshold.

* Price excludes: Tax, title, license and documentation fees, see dealer for details * and you will find: Sedan, Coupe, SUV, Truck, van, minivan, Luxury, Premium, Sport, Plus, Special Edition, Off Road, Limited, Denali, Altitude, Latitude, High Country, All Terrain, TRD, EX-L, EXL, EX, SE, XLE, Titanium, GT, SLE, SLT, Overland, Summit, Platinum, SX, SEL, 1500, 2500, 3500, LT, 2LT, LTZ, SS, Z71, Trailhawk, Sahara, Unlimited, GLS, LX, Work, Cargo, Low high medium Roof, Advance, Technology Package, Tech Pkg, Si, Base, Gasoline, Diesel, Turbo, Hybrid, Electric, FX4, King Ranch, Touring, XLT, Navigation / GPS, Rear Entertainment system / DVD / Blu - ray player / TV, Leather, Panoramic Sunroof / Power moonroof, Nav, Navi, One - Air Conditioning, Climate Control, Dual Zone Climate Control, Cruise Control, Tinted Windows, Power Steering, Power Windows, Power Door Locks, Power Mirrors, Leather Steering Wheel, Power Passenger Seat, Memory Seat Position, Heated Seat, Roof Rack, Rear Air Conditioning, Wood Trim, Tachometer, Digital Info Center, Tilt Steering Wheel, Telescoping Steering Wheel, Steering Wheel Radio Controls, Sunroof, Moonroof, Driver Airbag, Passenger Airbag, Side Airbags, Keyless Entry, Security System, ABS Brakes, Traction Control, Dynamic Stability, Rear Defogger, Fog Lights, Intermittent Wipers, AM / FM, CD Player, Anti-Theft, Alloy Wheels, Leather Interior Surface, 9 Speakers, harman / kardon Speaker System, harman / kardonr Speakers, MP3 decoder, Radio data system, Automatic temperature control, Power driver seat, Four wheel independent suspension, 4 - Wheel Disc Brakes, Anti-whiplash front head restraints, Dual front impact airbags, Dual front side impact airbags, Front anti-roll bar, Low tire pressure warning, Occupant sensing airbag, Overhead airbag, Rear anti-roll bar, Brake assist, Fully automatic headlights, Bumpers: body - color, Heated door mirrors, Power door mirrors, Spoiler, Steering - Wheel Paddle - Shift Control Switches, Driver door bin, Driver vanity mirror, Front reading lights, Illuminated entry, Outside temperature display, Overhead console, Passenger vanity mirror, Rear seat center armrest, Reclining Heated Front Bucket Seats, Telescoping steering wheel, Front Bucket Seats, Heated front seats, Perforated Leather - Trimmed Upholstery, Split folding rear seat, Front Center Armrest with Storage, Passenger door bin, Rear window wiper, 3.083 Axle Ratio, NAVIGATION / GPS, BACK - UP CAMERA, BLUETOOTH, Vehicle detailed, Passed dealer inspection, Recent oil change, * CALL NOW - SELLING OUT FAST *, * LOW INTEREST FINANCING AVAILABLE * 12v Power Outlet, Bluetooth, Carpeted Floor Mats, Child Proof Door Locks, Cup Holders, Daytime Running Lights, Front Heated Seats, Heated Mirrors, Overhead Console, Rear Spoiler, Rear Spoiler, Rear Wipers, Roll Stability Control, Side Curtain Airbags, Tire Pressure Monitor, Vanity Mirrors -

The wave of redemptions then leads to forced selling of equity positions, either en masse or on a pro rata basis, which then triggers tax issues (hopefully gains but sometimes not).

If your mortgage was approved on the basis of you providing minimal income confirmation (Stated Income Program), you need to provide a letter of employment confirming your start date and position along with your most recent Notice of Assessment that confirms no income tax arrears.

On an after - tax basis, the investor without the dividend is in a better position because they could choose to defer their tax liability by not selling any shares if they don't need to cover any spending.

Although the percent net change of a purchased basket will account for additional purchases, liquidations, and certain corporate actions, it does not provide true tax cost basis of your positions within the basket.

Under current tax law, the stock will get a step - up in cost basis at your death and your beneficiaries may then be able to liquidate the position with little or no tax consequences.

The MinTax method lets Maxit automatically decide which accounting method makes the most sense for you in the big picture; it works most effectively when you've added your cost bases and outside positions, so that Maxit can see your full trading tax picture.

In the Canadian dollar's defense, there is still modest scope for optimism: Energy prices have room to potentially nudge higher (although much of the good news is already in the oil price), fears of a border adjustment tax have faded alongside expectations for broad - based tax reform, and net speculative positioning in the Canadian dollar is already particularly bearish (see the chart below).

The Company will utilise tax reliefs where offered by the Government and to which it is fully entitled but will not consider aggressive tax positions that seek to gain a tax advantage with no commercial basis.

Today, procedural skirmishes litter the playing field, as Crown counsels have taken a more adversarial approach to tax litigation and have been challenging not only the legal bases for taxpayers» positions, but also the factual underpinnings of every case.

I would argue, logically, that when congress exempts itself from laws and taxes that all other citizens and legal residents of the US are required to comply with, based solely on their position of authority in the government this is a defacto title of nobility.

If you are interviewing for an accounting manager position, mention that you manage the books or prepare taxes for a local non-profit on a pro bono basis.

Generally speaking, it will be the latter, although in some assignment arrangements the parties have attempted to structure it so that they pay the Land Transfer Tax based on the lower initial price asked by the builder, while taking the position that difference between that and the increased price is merely the «fee» paid to acquire the original Agreement of Purchase and Sale entered into with the builder (thus avoiding having the tax calculated on the higher sale pricTax based on the lower initial price asked by the builder, while taking the position that difference between that and the increased price is merely the «fee» paid to acquire the original Agreement of Purchase and Sale entered into with the builder (thus avoiding having the tax calculated on the higher sale prictax calculated on the higher sale price).

Suburban REALTORS Alliance Position The Alliance is opposed to increases in the current transfer tax for the following reasons: 1) As the transfer tax is levied only on buyers and sellers of property, the burden per taxpayer is greater than the burden from a more broad - based tax designed to generate the same amount of revenue; 2) Since public transportation is a benefit that is open to all members of society, the charge should not be placed solely on buyers and sellers of property; 3) The transfer tax adds additional burdens on first - time home buyers saving for a down - payment and covering the closing costs and runs contrary to existing federal, state, and local programs including the mortgage interest deduction, low interest property maintenance loans, and grants to first time homebuyers; 4) A real estate transfer tax is a state and local tax assessed on real property when ownership of the property is exchanged between parties.