10 ENGLISH BOOKS RELATING TO «PROFITS TAX»
Discover the use of
profits tax in the following bibliographical selection. Books relating to
profits tax and brief extracts from same to provide context of its use in English literature.
1
Seidman's Legislative History of Federal Income and Excess ...
Cloth. $350. * Covering the years 1939-1954 in inverse chronology, a collection of the texts of United States congressional committee reports, Congressional Records, reports of hearings, and laws passed or rejected, relating to all of the ...
Jacob Stewart Seidman, 2003
2
The Encyclopedia of Taxation &
Tax Policy
Congress enacted two different excess profits taxes during World War I. The War
Act of 1917 levied an excess profits tax on both corporations and noncorporate
businesses at graduated rates, from 20 to 60 percent. The normal return of each ...
Joseph J. Cordes, Robert D. Ebel, Jane Gravelle, 2005
3
Introduction to United States International Taxation
corporate tax and then 100 – 35 = 65 × 30 percent or 19.5 of branch profits tax for
a total tax burden of 54.3. Dividend distributions by the foreign corporation, even
if constituting US source income under Section 861(a)(2), are correspondingly ...
Paul R. McDaniel, Hugh J. Ault, James R. Repetti, 2005
4
International Applications of U.S. Income
Tax Law: Inbound ...
Nonetheless, branch activities can lead to or affect corporate taxes that depend
on branch profits or other branch characteristics. This chapter deals with two such
taxes the United States imposes on foreign corporations: the branch profits tax ...
5
War Excess
Profits Tax Law: Imposed by the War Revenue ACT, ...
This is a reproduction of a book published before 1923.
6
Excess
profits tax relef: an interpretation of section 722 ...
(3) the excess profits tax taxable year for which the benefits of section 722 are
claimed; (4) The collection district in which the excess profits tax return for such
year was filed; (5) The date on which the excess profits tax return for the year was
...
Hugh Craig Bickford, Prentice-Hall, inc, 1945
Kitchin wanted the rates of the excess-profits tax raised. He did not object finally
to the alternative scheme, although he did at first because he thought it would be
extremely complicated, and thus frustrate one of his first ambitions which was to ...
Roy Gillispie Blakey, Gladys C. Blakey, 2006
8
Taxation Without Representation: The History of Hong Kong's ...
Business profits tax was progressive: the first $10,000 of taxable profits was
exempt; the next $90,000 was taxed at 5 percent; and the balance was taxed at
the same rate as corporate profits, 10 percent. As with property tax and salaries
tax, ...
9
The Development of Firms
9. PROFITS TAX So far in this chapter I have discussed the effects of simple
changes in the weight of taxation. I turn now to consider two tax variations which
discourage or encourage particular forms of expenditure. The first is the profits
tax, ...
10
Comparative Income Taxation: A Structural Analysis
Moreover, it has been judged incompatible with tax treaties containing provisions
equivalent to the definition of dividends and the Other Income article in the OECD
Model Convention. Australia previously had a branch profits tax, but it was ...
Hugh J. Ault, Brian J. Arnold, 2010
10 NEWS ITEMS WHICH INCLUDE THE TERM «PROFITS TAX»
Find out what the national and international press are talking about and how the term
profits tax is used in the context of the following news items.
NH-based gym chain Planet Fitness launches IPO
The proposed change would not require payment of the business profits tax at the time of the IPO and also would not allow higher deductions ... «The Union Leader, Jul 15»
Wimpy's Investment Strategy for Foreign Real Estate Investors - Real …
Foreign corporations involved in U.S. real estate may also be subject to an additional tax, the Branch Profits Tax. “Effectively connected income” ... «JD Supra, Jul 15»
PwC conference provides insight into taxation developments
... who discussed new Base Erosion and Profit Shifting (BEPS) and Diverted Profits Tax (DPT) laws and what they mean for the Isle of Man. «isleofman.com, Jul 15»
Amended profits tax exemption in Hong Kong a welcome change for …
On 10 July 2015 the Hong Kong Legislative Council agreed to extend the existing profits tax exemption for offshore funds to PE funds. The new ... «Mondaq News Alerts, Jul 15»
The intersection of US tax treaty policy, tax reform and BEPS
... the non-discrimination article, fearing that it would limit its ability to impose a branch profits tax, reallocate cross-border profits, implement thin ... «Lexology, Jul 15»
Buying real estate at auction can be tricky, but profitable
She would buy a $750,000 property and fix it up and sell it for $1 million and keep the profits tax free." Some families have made successful ... «Philly.com, Jul 15»
Hong Kong is becoming more investment-friendly by granting a …
On 17 July 2015, the Hong Kong Government published in the Gazette a legislative amendment that extends the profits tax exemption for ... «Lexology, Jul 15»
TSB says George Osborne's bank profits tax could hurt smaller outfits
TSB chief executive Paul Pester has called on George Osborne to reconsider the profit threshold for his bank tax. Photograph: Nick Ansell/PA. «The Guardian, Jul 15»
Amended profits tax exemption a welcome change for private equity …
On 10 July 2015 the Hong Kong Legislative Council agreed to extend the existing profits tax exemption for offshore funds to PE funds. The new ... «Lexology, Jul 15»
California oil refineries' gross profits nearly double in 2015
... gouging by establishing a windfall profits tax and forcing refiners to open their books and justify their inventories, refinery outages and profits. «Los Angeles Times, Jul 15»
