Sentences with phrase «taxes on the associated»

As kindly pointed out by fellow users, we would normally have to pay taxes on the associated capital gain, however the job change represents special circumstances.

Not exact matches

Manafort and his longtime business associate Rick Gates were indicted last week on charges related to alleged financial crimes that include money laundering and tax fraud.

«There is no evidence that a cut in corporate taxes is associated with any significant impact on employment,» conclude longtime U.S. tax policy researchers Karel Mertens of Cornell University and Morten O. Ravn of University College London.

The Panel excluded any discussion of the environmental impacts of oil sands development, although they did allow the consideration of increased oil prices generated by the pipeline on the taxes and royalties associated with forecast future oil sands production.

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 personntax (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 personntax 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 personnTax 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.

«These freelancers come on board as subcontractors and save the small business owner the burden of paying overhead associated with payroll taxes and expenses such as health insurance and worker's compensation, as well as the space constrictions that growing a company in - house can present.»

Elaine Maag, a senior research associate at the Tax Policy Center, thinks that Ivanka's position likely changed as she became more educated on the issue and realized that the child tax credit reaches many more families than a child care credit couTax Policy Center, thinks that Ivanka's position likely changed as she became more educated on the issue and realized that the child tax credit reaches many more families than a child care credit coutax credit reaches many more families than a child care credit could.

For Carlos Vargas - Silva, associate professor and senior researcher at the University of Oxford's Migration Observatory, the economic impact of migrants can be read in two ways: a fiscal impact — taxes and contributions that new arrivals will make, minus the benefits and services they receive — and the impact that they have on the labor market, which is essentially whether native workers will be displaced from their jobs or not.

Adjusted earnings and adjusted diluted earnings per share exclude the effects of inventory step - up; certain inventory and manufacturing - related charges connected to discontinuing certain product lines, quality enhancement and remediation efforts; special items; intangible asset amortization; any related effects on our income tax provision associated with these items; the effect of U.S. tax reform; and other certain tax adjustments.

Hanging on the answer are several billion - dollar economic questions, the biggest of which is ownership of the North Sea oilfields and their associated $ 19 billion in annual tax revenue.

Privately, Trump has been telling associates in recent days that his health chief had become a distraction and was overshadowing his tax overhaul agenda and undermining his campaign promise to «drain the swamp» of corruption, according to three people familiar with the discussions who spoke on condition of anonymity.

The Office of Management and Budget (OMB) and the Congressional Joint Committee on Taxation (JCT) each year publish lists of tax expenditures and estimates of their associated revenue losses.

The share of credit on interest - only terms has always been much higher for investors than owner - occupiers (consistent with the associated tax benefits for investors).

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.

The reason for such unanimity is primarily the substantial economic costs associated with taxes on corporations, although the uncertainty as to who really pays such taxes no doubt also contributes to the disdain in which they are generally held by economists.»

It reduced the cap on borrowing subject to the mortgage interest deduction (MID) from $ 1 million to $ 750,000, and capped deductions for state and local taxes, including property taxes, at $ 10,000.1 These changes, in combination with a doubling of the standard deduction, mean that many homeowners will experience a loss of tax benefits associated with homeownership, and the changes represent a significant shift in the federal government's willingness to promote and subsidize homeownership.

As an esthetician, you may write off many of the expenses associated with operating your business on your federal income taxes.

On any given day, he may or may not express the policy views associated with the American right — he will muse about raising taxes on hedge funds, or passing gun control into law, or slapping deep tariffs on foreign steeOn any given day, he may or may not express the policy views associated with the American right — he will muse about raising taxes on hedge funds, or passing gun control into law, or slapping deep tariffs on foreign steeon hedge funds, or passing gun control into law, or slapping deep tariffs on foreign steeon foreign steel.

In fact, in the United States, IRS cops are making statements surrounding a crack down on cryptocurrency tax evaders and other criminals associated with digital currencies.

By Dan Wright (Principal at Clark Nuber), and Karlyn Kurokawa (Associate at Clark Nuber) Currently, all U.S. individual wage earners are subject to a 1.45 % Medicare tax on all of their wages and self - employed individual taxpayers are subject to 2.9 % tax on their «self - employment... Continue reading →

In «Ontario's Tax on the Rich: Grasping at Straw Men,» Associate Director of Research Alexandre Laurin finds taxpayers» behavioural responses will reduce revenue over the long run by more than the province can expect to collect from the tax hiTax on the Rich: Grasping at Straw Men,» Associate Director of Research Alexandre Laurin finds taxpayers» behavioural responses will reduce revenue over the long run by more than the province can expect to collect from the tax hitax hike.

Closing costs: We can calculate exactly what closing costs will be in your neighborhood by looking at typical fees and taxes associated with closing on a home.

He is also a Partner at HPM Partners where, with his 32 partners and 50 associates in six offices, he works with owners of businesses on their growth strategies, M&A, financing, liquidity, wealth management, cross - border / multi-national issues, estate planning and tax strategies; and for his multi-generational and family clients, he brings several lifetimes of dealing with family dynamics, trusts, business - ownership, family charters and youth education as a member of two large, historic business families.

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.

Although sales taxes on soft drinks in Ireland and France have both been associated with a reduction in consumption, the health effects have not been studied.15 16 No significant effect on obesity of US state sales taxes has been found, although the level of taxation there has probably been too low to affect health.13 17 The modelled estimates of the health effect of a 20 % sugar sweetened drink tax in the United States vary, but such a tax has been predicted to reduce obesity by up to three percentage points.13 18 The effect of a sugar sweetened drink tax in the UK has not, until now, been formally estimated.

We like to refer to Rosenstein & Associates as being «The Temecula Law Firm» and that our clients can rely on us to help in the formation of a new business, help manage the legal needs of an existing business, including when necessary business & corporate litigation; ongoing transactional matters (more commonly referred to as contractual matters); assisting with the filing of copyrights and trademarks; assistance with real estate transactions, assistance with tax audits, tax litigation, and when necessary with business reorganization, including filing a Chapter 11 or a business Chapter 7 under the U.S. Bankruptcy Code.

On August 4, 2016, Chris Porter, Associate General Counsel for Towne Park, and Jacqueline Tully, a principal with Jackson Lewis, P.C., presented at the National Parking Association's 2016 Fair Tax...

Clear country of origin labels and Bans and taxes on «junk» food were positively associated with age.

These big name cooperation, which are easy to associate with an IP and watch the transactions of, will be responsible for the majority of bitcoin transactions and as such getting tax only on these easily traced corporation is acceptable even if under - the - table deals still happen on occasion.

Since 1998 LITRG has been working to improve the policy and processes of the tax, tax credits and associated welfare systems for the benefit of those on low incomes.

He said needy people would get better - quality food, and farmers would see some of the costs associated with picking and shipping the items offset on their taxes.

older, disabled or otherwise vulnerable people who employ carers and therefore find themselves having to operate payroll systems and undertake the other regulatory burdens associated with being an employer; and migrants to the UK for whom there is as yet no comprehensive, and comprehensible, source of information on the tax and tax credits systems which they will encounter on arrival here.

Albany Common Councilman Mark Robinson knows firsthand the challenge of keeping up with the costs associated with owning property, and acknowledges he's delinquent on taxes to the tune of nearly $ 16,000.

Bruce Singer, Sachem's associate superintendent for business, said the district's tentative decision to try to exceed its cap could be reviewed if Sachem receives enough extra state aid to compensate for the restrictions on local tax revenues.

COR sued Fort Schuyler Management in state supreme court in Onondaga County earlier this month, alleging that it had failed to pay rent on the ground lease and other associated rental fees related to taxes and operations since the Film Hub opened in 2015.

Delegates buoyed by Vince Cable's colourful and blistering attack on the Tories this morning asked the deputy prime minister tricky questions regarding losing «the soul» (Clegg's words) of the Liberal Democrat Party via being associated with government measures such as the «bedroom tax» (defended and carefully referred to as the «spare bedroom subsidy» by Clegg), the notorious immigration vans and public spending cuts.

Cable, you see, is a vociferous opponent of tax avoidance, while Sir Philip, in the words of the article, «has been associated with sophisticated tax planning arrangements in the UK and offshore locations to produce tax savings on behalf of non-resident members of his family».

ZEC purchases became mandatory on April 1 and will cost up to $ 2.6 billion over the next five years, according to an Empire Center calculation — making the associated Clean Energy Standard one of the biggest tax hikes in state history.

«Globally, beef production can be taxing on the environment, leading to high greenhouse gas emissions and land degradation,» said Jason Rowntree, MSU associate professor of animal science, who led the study.

In a paper published in the current Journal of Political Economy, Bård Harstad, an associate professor of managerial economics and decision sciences at Northwestern's Kellogg School of Management, argues that the most effective strategies to combat climate change do not focus on demand - side solutions such as carbon taxes or emission caps.

In this «very ambiguous» situation, «every tax office and controller's office at every university is going to have to make the decision [on what to do] for their university,» says Trevor Penning, associate dean for postdoctoral research and training at the University of Pennsylvania School of Medicine in Philadelphia.

You are responsible for all federal, state and local taxes as well as any other costs or expenses associated with a reward not specified herein or on the Site as being provided.

On December 5, Associate Professor Bridget Terry Long testified before the U.S. Senate Finance Committee's hearing on tax exemptions and incentives for higher educatioOn December 5, Associate Professor Bridget Terry Long testified before the U.S. Senate Finance Committee's hearing on tax exemptions and incentives for higher educatioon tax exemptions and incentives for higher education.

As always, there are competing calls for the Chancellor to commit to new spending or tax cuts — including from public services which have already been squeezed; speculated costs associated with leaving the EU; delivering on ambitions for housing; and taxpayers feeling the pinch of inflation.

For example, states that rely heavily on one type of tax — sales tax in non-income tax states, for example — experience more volatility associated with the dominant tax.

This notice is intended to give further guidance to air carriers and other sellers of air transportation on how those additional taxes, fees, and restrictions that are permitted to be listed separately from a fare quotation may be disclosed in advertisements.1 This guidance will be used by the Office of Aviation Enforcement and Proceedings in its compliance and enforcement activities associated with 14 CFR 399.84, the Department's full fare advertising rule, and 49 U.S.C. 41712, which prohibits unfair and deceptive practices.

There's a hybrid model promised which should answer questions on that score, but meanwhile company car drivers will be looking at a top - rate 37 per cent Benefit - in - Kind bracket and an associated annual tax bill that's knocking on the door of # 25k — assuming users are in the highest «additional rate» income tax band.

However, expenses associated with volunteer work may be deductible if you itemize your deductions on your taxes.