enow.com Web Search

  1. Ads

    related to: investment holding company tax computation
  2. taxact.com has been visited by 100K+ users in the past month

Search results

  1. Results from the WOW.Com Content Network
  2. Corporate tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Corporate_tax_in_the...

    However, tax deferral encourages U.S. companies to make job-creating investments offshore even if similar investments in the United States can be more profitable, absent tax considerations. Furthermore, companies try to use accounting techniques to record profits offshore by any way, even if they keep actual investment and jobs in the United ...

  3. Dividends received deduction - Wikipedia

    en.wikipedia.org/wiki/Dividends_received_deduction

    In order to receive the tax benefit of a dividends received deduction, a corporate shareholder must hold all shares of the distributing corporation's stock for a period of more than 45 days. Per §246(c)(1)(A), a dividends received deduction is denied under §243 with respect to any share of stock that is held by the taxpayer for 45 days or less.

  4. Passive foreign investment company - Wikipedia

    en.wikipedia.org/wiki/Passive_foreign_investment...

    Finally, current year tax is increased by the aggregate of prior year tax amounts and interest charge amounts. [7] The interest charges are computed using compound interest on an April 15 to April 15 basis. [8] Given a sufficiently long holding period, the tax and back-interest will exceed 100%.

  5. What is the net investment income tax and who has to pay it?

    www.aol.com/finance/net-investment-income-tax...

    Those who are subject to the tax will pay 3.8 percent on the lesser of the following: their net investment income or the amount by which their modified adjusted gross income (MAGI) extends beyond ...

  6. Taxation of private equity and hedge funds - Wikipedia

    en.wikipedia.org/wiki/Taxation_of_private_equity...

    Structure of a private equity or hedge fund, which shows the carried interest and management fee received by the fund's investment managers. The general partner is the financial entity used to control and manage the fund, while the limited partners are the individual investors who receive their return as capital interest.

  7. Corporate tax - Wikipedia

    en.wikipedia.org/wiki/Corporate_tax

    A corporate tax, also called corporation tax or company tax, is a type of direct tax levied on the income or capital of corporations and other similar legal entities. The tax is usually imposed at the national level, but it may also be imposed at state or local levels in some countries.

  8. International taxation - Wikipedia

    en.wikipedia.org/wiki/International_taxation

    A new income tax law, passed in 1997 and effective 1998, determined residence as the basis for taxation of worldwide income. [169] The Philippines used to tax the foreign income of nonresident citizens at reduced rates of 1 to 3% (income tax rates for residents were 1 to 35% at the time). [170]

  9. Return of capital - Wikipedia

    en.wikipedia.org/wiki/Return_of_capital

    It is essentially a return of some or all of the initial investment, which reduces the basis on that investment. [2] ROC effectively shrinks the firm's equity in the same way that all distributions do. It is a transfer of value from the company to the owner. In an efficient market, the stock's price will fall by an amount equal to the distribution.

  1. Ads

    related to: investment holding company tax computation