与 «PROFITS TAX»相关的英语书籍
在以下的参考文献中发现
profits tax的用法。与
profits tax相关的书籍以及同一来源的简短摘要提供其在 英语文献中的使用情境。
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
包含词语«PROFITS TAX»的新条目
找出国内和国际出版社所讨论的内容，以及词语
profits tax在以下新条目的上下文中是如何使用的。
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, 七月 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, 七月 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, 七月 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, 七月 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, 七月 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, 七月 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, 七月 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, 七月 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, 七月 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, 七月 15»