RISK SUMMARY: ESTONIA
- More interest in interest. Heslin, Edward J. // Business Quarterly;Spring92, Vol. 56 Issue 4, p59
Discusses corporate tax policies on interest deductibility in Canada. How investments by shareholders may lead to non-deductible interests; Deductibility of interest on borrowings for distributions; Impact of the tax policy on competitiveness.
- Partnership Noncompensatory Options and Convertible Instruments: Proposed Treasury Regulations Clarify Tax Treatment. Housey, Paul J.; Santoli, Timothy J. // Corporate Business Taxation Monthly;Aug2003, Vol. 4 Issue 11, p3
Examines proposed regulations that will clarify corporate tax treatment in the U.S. Partnership noncompensatory options; Convertible instruments; Allocations and capital account requirements.
- CHAPTER 4: Corporate Taxation. Mancuso, Anthony // How to Form Your Own California Corporation;Feb2013, p67
The article presents information on laws related to corporate taxation in California.
- Business subsidies 101. Aasland, Kerniel // Canadian Dimension;Apr96, Vol. 30 Issue 2, p20
Focuses on the issue of corporate taxation in Canada. Wealth transfer mechanisms through the corporate income tax system; Rate reductions; Tax exemptions; Tax deferrals; Tax credits; Tax loopholes; Federal assistance programs to businesses; Direct subsidies; Growth of public-private...
- Restructuring UK PLC. Butler, Rick // Global Finance;Jul98, Vol. 12 Issue 7, p6
Deals with tax measures passed by the British government for corporations. Net effect of the laws; Comment from Oliver Stocken, chief financial officer (CFO) of Barclays Bank; Impact on sharebuybacks.
- Hybrid brand arrangements under Subpart F. // Practical Accountant;Mar98, Vol. 31 Issue 3, p18
Highlights the regulation Notice 98-11, in which the Internal Revenue Service announced plans to issue regulations on hybrid branch arrangements which are used to reduce the taxable income of foreign companies.
- Now you see it, now you don't. D.L. // Common Cause Magazine;Winter93, Vol. 19 Issue 4, p8
Reports on the policy changes made by President Clinton as part of his first budget, regarding taxes of foreign corporations. Contribution of less than $4 billion in additional taxes by foreign companies; Leaving of power to extract more taxes from foreign corporations to the IRS; Lawsuit filed...
- Constructive dividends & intercorporate transfers: Mews turns back the hands of time. Schnee, Edward J.; Burton, Hughlene A. // National Public Accountant;Aug93, Vol. 38 Issue 8, p32
Discusses case of Levi Mews, a tax payer convicted of filing false tax returns for 1982 and 1983, with previous rules as premise. Background on the taxation system of corporate earnings; Cases of Rushing, Sammons, Mills and Stinnett's Pontiac Service, and Offut; Comparison of Mews' case in the...
- Delaware limited liability companies. // National Public Accountant;Aug93, Vol. 38 Issue 8, p38
Reports on the Service's ruling that limited liability companies (LLC) in Delaware be taxed as either partnerships or corporations. Classification of LLC as a corporation; Implications of the Delaware LLC Act for Federal tax purposes; Modification of companies' standards allowed by the Delaware...