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  2. Base erosion and profit shifting - Wikipedia

    en.wikipedia.org/wiki/Base_erosion_and_profit...

    [5] [6] For the government, the tax base is a company's income or profit. Tax is levied as a percentage on this income/profit. When that income / profit is transferred to a tax haven, the tax base is eroded and the company does not pay taxes to the country that is generating the income.

  3. Liquidating distribution - Wikipedia

    en.wikipedia.org/wiki/Liquidating_distribution

    When a company has more liabilities than assets, equity is negative and no liquidating distribution is made at all. This is usually the case in bankruptcy liquidations. Creditors are always senior to shareholders in receiving the corporation's assets upon winding up. However, in case all debts to creditors have been fully satisfied, there is a ...

  4. Liquidation - Wikipedia

    en.wikipedia.org/wiki/Liquidation

    Liquidation may either be compulsory (sometimes referred to as a creditors' liquidation or receivership following bankruptcy, which may result in the court creating a "liquidation trust"; or sometimes a court can mandate the appointment of a liquidator e.g. wind-up order in Australia) or voluntary (sometimes referred to as a shareholders ...

  5. Market liquidity - Wikipedia

    en.wikipedia.org/wiki/Market_liquidity

    One example of this is a comparison of assets with and without a liquid secondary market. The liquidity discount is the reduced promised yield or expected return for such assets, like the difference between newly issued U.S. Treasury bonds compared to off the run treasuries with the same term to maturity.

  6. Shiftability theory - Wikipedia

    en.wikipedia.org/wiki/Shiftability_theory

    This ability to shift assets provides liquidity to otherwise non-liquid assets. The key piece of legislation that led to this reality was the Banking Act of 1935 . One of its amendments provided that, a federal reserve bank may discount any commercial, agricultural or industrial paper for liquidity purposes.

  7. As companies leave Russia, their assets could be seized - AOL

    www.aol.com/finance/companies-leave-russia...

    One voice pushing back against confiscating foreign firms’ assets is billionaire metals tycoon Vladimir Potanin, who compared it to the Russian Revolution of 1917, when Communists took power.

  8. Balance sheet recession - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet_recession

    High levels of indebtedness or the bursting of a real estate or financial asset price bubble can cause a balance sheet recession. This is when large numbers of consumers or corporations pay down debt (i.e., save) rather than spend or invest, which slows the economy.

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    Get AOL Mail for FREE! Manage your email like never before with travel, photo & document views. Personalize your inbox with themes & tabs. You've Got Mail!