Sentences with phrase «taxes under an arrangement»

(He makes payments in lieu of taxes under an arrangement that allows the money to go back into the mall.)

Not exact matches

Important factors that could cause actual results to differ materially from those reflected in such forward - looking statements and that should be considered in evaluating our outlook include, but are not limited to, the following: 1) our ability to continue to grow our business and execute our growth strategy, including the timing, execution, and profitability of new and maturing programs; 2) our ability to perform our obligations under our new and maturing commercial, business aircraft, and military development programs, and the related recurring production; 3) our ability to accurately estimate and manage performance, cost, and revenue under our contracts, including our ability to achieve certain cost reductions with respect to the B787 program; 4) margin pressures and the potential for additional forward losses on new and maturing programs; 5) our ability to accommodate, and the cost of accommodating, announced increases in the build rates of certain aircraft; 6) the effect on aircraft demand and build rates of changing customer preferences for business aircraft, including the effect of global economic conditions on the business aircraft market and expanding conflicts or political unrest in the Middle East or Asia; 7) customer cancellations or deferrals as a result of global economic uncertainty or otherwise; 8) the effect of economic conditions in the industries and markets in which we operate in the U.S. and globally and any changes therein, including fluctuations in foreign currency exchange rates; 9) the success and timely execution of key milestones such as the receipt of necessary regulatory approvals, including our ability to obtain in a timely fashion any required regulatory or other third party approvals for the consummation of our announced acquisition of Asco, and customer adherence to their announced schedules; 10) our ability to successfully negotiate, or re-negotiate, future pricing under our supply agreements with Boeing and our other customers; 11) our ability to enter into profitable supply arrangements with additional customers; 12) the ability of all parties to satisfy their performance requirements under existing supply contracts with our two major customers, Boeing and Airbus, and other customers, and the risk of nonpayment by such customers; 13) any adverse impact on Boeing's and Airbus» production of aircraft resulting from cancellations, deferrals, or reduced orders by their customers or from labor disputes, domestic or international hostilities, or acts of terrorism; 14) any adverse impact on the demand for air travel or our operations from the outbreak of diseases or epidemic or pandemic outbreaks; 15) our ability to avoid or recover from cyber-based or other security attacks, information technology failures, or other disruptions; 16) returns on pension plan assets and the impact of future discount rate changes on pension obligations; 17) our ability to borrow additional funds or refinance debt, including our ability to obtain the debt to finance the purchase price for our announced acquisition of Asco on favorable terms or at all; 18) competition from commercial aerospace original equipment manufacturers and other aerostructures suppliers; 19) the effect of governmental laws, such as U.S. export control laws and U.S. and foreign anti-bribery laws such as the Foreign Corrupt Practices Act and the United Kingdom Bribery Act, and environmental laws and agency regulations, both in the U.S. and abroad; 20) the effect of changes in tax law, such as the effect of The Tax Cuts and Jobs Act (the «TCJA») that was enacted on December 22, 2017, and changes to the interpretations of or guidance related thereto, and the Company's ability to accurately calculate and estimate the effect of such changes; 21) any reduction in our credit ratings; 22) our dependence on our suppliers, as well as the cost and availability of raw materials and purchased components; 23) our ability to recruit and retain a critical mass of highly - skilled employees and our relationships with the unions representing many of our employees; 24) spending by the U.S. and other governments on defense; 25) the possibility that our cash flows and our credit facility may not be adequate for our additional capital needs or for payment of interest on, and principal of, our indebtedness; 26) our exposure under our revolving credit facility to higher interest payments should interest rates increase substantially; 27) the effectiveness of any interest rate hedging programs; 28) the effectiveness of our internal control over financial reporting; 29) the outcome or impact of ongoing or future litigation, claims, and regulatory actions; 30) exposure to potential product liability and warranty claims; 31) our ability to effectively assess, manage and integrate acquisitions that we pursue, including our ability to successfully integrate the Asco business and generate synergies and other cost savings; 32) our ability to consummate our announced acquisition of Asco in a timely matter while avoiding any unexpected costs, charges, expenses, adverse changes to business relationships and other business disruptions for ourselves and Asco as a result of the acquisition; 33) our ability to continue selling certain receivables through our supplier financing program; 34) the risks of doing business internationally, including fluctuations in foreign current exchange rates, impositions of tariffs or embargoes, compliance with foreign laws, and domestic and foreign government policies; and 35) our ability to complete the proposed accelerated stock repurchase plan, among other thintax law, such as the effect of The Tax Cuts and Jobs Act (the «TCJA») that was enacted on December 22, 2017, and changes to the interpretations of or guidance related thereto, and the Company's ability to accurately calculate and estimate the effect of such changes; 21) any reduction in our credit ratings; 22) our dependence on our suppliers, as well as the cost and availability of raw materials and purchased components; 23) our ability to recruit and retain a critical mass of highly - skilled employees and our relationships with the unions representing many of our employees; 24) spending by the U.S. and other governments on defense; 25) the possibility that our cash flows and our credit facility may not be adequate for our additional capital needs or for payment of interest on, and principal of, our indebtedness; 26) our exposure under our revolving credit facility to higher interest payments should interest rates increase substantially; 27) the effectiveness of any interest rate hedging programs; 28) the effectiveness of our internal control over financial reporting; 29) the outcome or impact of ongoing or future litigation, claims, and regulatory actions; 30) exposure to potential product liability and warranty claims; 31) our ability to effectively assess, manage and integrate acquisitions that we pursue, including our ability to successfully integrate the Asco business and generate synergies and other cost savings; 32) our ability to consummate our announced acquisition of Asco in a timely matter while avoiding any unexpected costs, charges, expenses, adverse changes to business relationships and other business disruptions for ourselves and Asco as a result of the acquisition; 33) our ability to continue selling certain receivables through our supplier financing program; 34) the risks of doing business internationally, including fluctuations in foreign current exchange rates, impositions of tariffs or embargoes, compliance with foreign laws, and domestic and foreign government policies; and 35) our ability to complete the proposed accelerated stock repurchase plan, among other thinTax Cuts and Jobs Act (the «TCJA») that was enacted on December 22, 2017, and changes to the interpretations of or guidance related thereto, and the Company's ability to accurately calculate and estimate the effect of such changes; 21) any reduction in our credit ratings; 22) our dependence on our suppliers, as well as the cost and availability of raw materials and purchased components; 23) our ability to recruit and retain a critical mass of highly - skilled employees and our relationships with the unions representing many of our employees; 24) spending by the U.S. and other governments on defense; 25) the possibility that our cash flows and our credit facility may not be adequate for our additional capital needs or for payment of interest on, and principal of, our indebtedness; 26) our exposure under our revolving credit facility to higher interest payments should interest rates increase substantially; 27) the effectiveness of any interest rate hedging programs; 28) the effectiveness of our internal control over financial reporting; 29) the outcome or impact of ongoing or future litigation, claims, and regulatory actions; 30) exposure to potential product liability and warranty claims; 31) our ability to effectively assess, manage and integrate acquisitions that we pursue, including our ability to successfully integrate the Asco business and generate synergies and other cost savings; 32) our ability to consummate our announced acquisition of Asco in a timely matter while avoiding any unexpected costs, charges, expenses, adverse changes to business relationships and other business disruptions for ourselves and Asco as a result of the acquisition; 33) our ability to continue selling certain receivables through our supplier financing program; 34) the risks of doing business internationally, including fluctuations in foreign current exchange rates, impositions of tariffs or embargoes, compliance with foreign laws, and domestic and foreign government policies; and 35) our ability to complete the proposed accelerated stock repurchase plan, among other things.

Tax law The tech industry's exotic tax arrangements are under extra scrutiny in Europe, with investigators probing companies like Microsoft and AmazTax law The tech industry's exotic tax arrangements are under extra scrutiny in Europe, with investigators probing companies like Microsoft and Amaztax arrangements are under extra scrutiny in Europe, with investigators probing companies like Microsoft and Amazon.

That's partly because under an arrangement struck years ago, it sells that uranium at low prices to a subsidiary in Switzerland, where profits are taxed at lower rates.

Individuals in other arrangements, such as civil unions, registered domestic partnerships, or other similar arrangements, that aren't recognized as a valid marriage under relevant state law won't be treated as married or as spouses as defined in this policy for federal tax purposes.

the disposition of shares of common stock to us, or the withholding of shares of common stock by us, in a transaction exempt from Section 16 (b) of the Exchange Act solely in connection with the payment of taxes due with respect to the vesting or settlement of RSUs granted under our equity incentive plans or pursuant to a contractual employment arrangement described elsewhere in this prospectus, insofar as such RSU is outstanding as of the date of this prospectus; provided, that, if required, any public report or filing under Section 16 of the Exchange Act will clearly indicate in the footnotes thereto that such disposition to us or withholding by us of shares or securities was solely to us pursuant to the circumstances described in this clause;

As a result of changes to the tax laws, we expect that equity awards granted or other compensation provided under arrangements entered into or materially modified on or after November 2, 2017 generally will not be deductible to the extent they result in compensation to certain of our named executive officers for or after 2017 that exceeds $ 1 million in any one year for any such officer.

Examples of forward - looking statements include, but are not limited to, statements we make regarding the Company's plans, assumptions, expectations, beliefs and objectives with respect to store openings and closings; product introductions; sales; sales growth; sales trends; store traffic; retail prices; gross margin; operating margin; expenses; interest and other expenses, net; effective income tax rate; net earnings and net earnings per share; share count; inventories; capital expenditures; cash flow; liquidity; currency translation; growth opportunities; litigation outcomes and recovery related thereto; the collectability of amounts due under financing arrangements with diamond mining and exploration companies; and certain ongoing or planned product, marketing, retail, manufacturing, information systems development, upgrades and replacement, and other operational and strategic initiatives.

It does not discuss all aspects of U.S. federal income taxation that may be relevant to particular holders in light of their particular circumstances or to holders subject to special rules under the Code (including, but not limited to, insurance companies, tax - exempt organizations, financial institutions, broker - dealers, partners in partnerships (or entities or arrangements treated as partnerships for U.S. federal income tax purposes) that hold HP Co. common stock, pass - through entities (or investors therein), traders in securities who elect to apply a mark - to - market method of accounting, stockholders who hold HP Co. common stock as part of a «hedge,» «straddle,» «conversion,» «synthetic security,» «integrated investment» or «constructive sale transaction,» individuals who receive HP Co. or Hewlett Packard Enterprise common stock upon the exercise of employee stock options or otherwise as compensation, holders who are liable for the alternative minimum tax or any holders who actually or constructively own 5 % or more of HP Co. common stock).

However, individuals in other arrangements, such as civil unions, registered domestic partnerships, or other similar arrangements, that are not recognized as marriage under the relevant state law, will not be treated as married or as spouses as defined in this policy for federal tax purposes.

The number of independent contractors in Australia has fallen in recent years — 1.11 million contractors in 2010 to 986,000 by 2013 — which the Abbott government has blamed on a «concerted attack» by the Tax Office and the Fair Work building and construction taskforce under the previous Labor government to push people into more union - friendly arrangements.

Under «relief at source» arrangements - the pension contribution is deducted after tax is calculated and HMRC later send the tax relief to the pension scheme.

Under «net pay» arrangements, the pension amount is deducted from an individual's pay before tax is calculated (meaning the employee receives tax relief there and then).

Under «relief at source» arrangements, members of pension schemes who do not pay income tax are nonetheless permitted to basic rate tax relief (20 per cent) on pension contributions up to # 2,880 a year.

AGI was taxed to identify companies that will qualify under the arrangement.

Employer's will need to establish from the scheme whether tax relief is to be given at source (contributions deducted from net pay) or under net pay arrangements (contributions deducted from gross pay), and ensure their payroll is set up accordingly.

They can include employer super guarantee contributions, contributions made under a salary sacrifice arrangement and personal contributions for which a tax deduction has been claimed.

Under the Australian Constitution, state government assets can not be taxed by the Commonwealth, so different arrangements apply to concessional contributions to CPFs.

For the tax to be deferred, your employee must not receive more than $ 5,000 worth of shares (or stapled securities) during the year under salary - sacrifice arrangements from you (their employer) or your holding company.

The new arrangement means Canadian banks would report «relevant» information on accounts held by U.S. residents or citizens to the Canada Revenue Agency, which would share it with the IRS under existing tax treaty rules — making it consistent with Canadian privacy laws, said senior government officials.

Under the mutual pact, a country's non - payment / default entitles the other guarantor countries (as represented by the ECB) to implement a lock box arrangement on that country's tax revenues to recover principal & interest.

Some relief on tax can be claimed under DTAA [Dual Tax Avoidance Agreement] if there is such arrangement between India and said countax can be claimed under DTAA [Dual Tax Avoidance Agreement] if there is such arrangement between India and said counTax Avoidance Agreement] if there is such arrangement between India and said country

Secondly, there is a specific rule in the Canadian Income Tax Act covering such distributions that states a taxpayer must include in income any pension benefit «payment out of... a foreign retirement arrangement established under the laws of a country.»

Further, under a very unusual arrangement, New York City real - estate taxes assessed against the Chrysler lease, held by Tishman Speyer, are paid to Cooper Union, not the city.

Under that arrangement, benefactors could deduct from their taxes a portion of an artwork's fair market value in return for sharing it with a museum, on the promise of its ultimate donation.

Scandinavian carbon tax rates differ by type of fuel, economic sector, and whether or not the emissions concerned also come under cap - and - trade arrangements.

The decision targets tax shelter schemes and the level of protection afforded those who administer tax arrangements, and confirms that tax preparers and planners, and likely donors too, are on their own when it comes to civil penalties imposed under the ITA.

St. John firm Gilbert McGloan Gillis billed more than $ 500,000 in fees, disbursements and taxes between June and September for their work on a restructuring plan for the holdings of Hank Tepper under the Companies» Creditor Arrangement Act.

Advised a national construction company on the flat - rate scheme for small businesses under the Value Added Tax (Amendment) Regulations 2017 in the context of the commercial arrangements for a proposed multi-million GBP trading enterprise (with Roderick Cordara QC).

With counsel pursuing more and more non-traditional fee arrangements, the percentage of Corporate, General Tax matters having billings under some sort of alternative fee arrangement has risen from 9 % in the last report to 12.5 % in this latest report.

Bankruptcy petitions — individual voluntary arrangement — setting aside judgment for fraud — estoppel — HMRC's duty of care towards taxpayer under statute and at common law in assessing tax — misfeasance in public office.

For example, in 2014, 45 % of CounselLink customers were billed under an alternative fee arrangement for Corporate, General, Tax matters compared to 39 % in 2013.

With this approach, because the employee owns the policy, it is most common under current tax laws to structure the arrangement so the employer «loans» the amount of the premiums to the employee.

The effect of separation on each spouse's tax liability depends chiefly on whether there are any maintenance payments involved and, if so, whether these payments are made under a legally enforceable arrangement or not.

Under Section 3508, brokers and sales agents can determine with certainty what their work arrangements are and can thereby ascertain the role of each with respect to payroll taxes and benefits.

Some of the circumstances that often lead to incorrect tax assessments include development of big - box retail under build - to - suit arrangements, in which the tenant's rent is a contractual repayment of the developer's costs, rather than a market - rate rent.

This procedure provides a safe harbor under which the Service will not challenge (a) the qualification of property as either «replacement property» or «relinquished property» for purposes of section 1031 of the Code or (b) the treatment of the» «exchange accommodation titleholder» as the beneficial owner of such property for federal income tax purposes, if the property is held in a «qualified exchange accommodation arrangement» (QEAA).

mezzanine lenders, and representation of the senior lenders in connection with intercreditor arrangements with the trustee under a $ 800 million payment - in - lieu - of - taxes (PILOT) bond financing.

Under the arrangement, tenants are responsible for the property's operating and capital expenses such as taxes, insurance and maintenance.

One advantage of using these arrangements is that under United States tax law, mortgage interest payments may be deductible on the borrower's income taxes, whereas mortgage insurance premiums were not until 2007