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This tax applies to a "dividend equivalent amount," which is the corporation's effectively connected earnings and profits for the year, less investments the corporation makes in its U.S. assets (money and adjusted bases of property connected with the conduct of a U.S. trade or business). The tax is imposed even if there is no distribution.
The Employer Identification Number (EIN), also known as the Federal Employer Identification Number (FEIN) or the Federal Tax Identification Number (FTIN), is a unique nine-digit number assigned by the Internal Revenue Service (IRS) to business entities operating in the United States for the purposes of identification.
A tax-exempt organization is a business entity that does not have to pay federal income taxes. Nonprofits, which reinvest earnings to support their mission, are eligible to receive tax-exempt status.
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Such taxes may include income or other taxes. The tax systems of most countries impose an income tax at the entity level on the certain type(s) of entities (company or corporation). The rate of tax varies by jurisdiction. The tax may have an alternative base, such as assets, payroll, or income computed in an alternative manner.
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Register of Tax Liens – register of tax liens put on a collateral, either a movable, such as a vehicle (a road vehicle, a rolling stock vehicle, an aircraft, a boat, or a ship, excluding ships registered by one of the 2 maritime chambers in the Register of Ships, because they are covered by a dedicated instrument called ship mortgage), other ...
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