New Tax Rules for Offshore Portfolio Investment in Shares
... New Zealand. This could give higher income or more sophisticated taxpayers significant scope to minimise their tax burden by investing offshore. On the other hand, portfolio investment in some high growth and lower tax countries, including trading partners in Asia and Latin America, were over-taxed ...
... New Zealand. This could give higher income or more sophisticated taxpayers significant scope to minimise their tax burden by investing offshore. On the other hand, portfolio investment in some high growth and lower tax countries, including trading partners in Asia and Latin America, were over-taxed ...
Commercial Mortgage-backed Securities: Prepayment and Default*
... the Appendix suggests that the hazards of default and prepayment differ, this methodology does not account for the competing-risks nature of the interaction between prepayment and default. These factors can be accounted for, however, by using competing-risks models like those developed for employmen ...
... the Appendix suggests that the hazards of default and prepayment differ, this methodology does not account for the competing-risks nature of the interaction between prepayment and default. These factors can be accounted for, however, by using competing-risks models like those developed for employmen ...
The Value-Relevance of Earnings and Book Value
... 1991). Recently, it has been applied within the family business context (Arregle, Hitt, Sirmon, & Very, 2007; Gomez-Mejia, Haynes, Nunez-Nickel, Jacobson, & Moyano-Fuentes, 2007; Miller & Le Breton-Miller, 2005). According to stewardship theory, due to the interdependency of the family and its busin ...
... 1991). Recently, it has been applied within the family business context (Arregle, Hitt, Sirmon, & Very, 2007; Gomez-Mejia, Haynes, Nunez-Nickel, Jacobson, & Moyano-Fuentes, 2007; Miller & Le Breton-Miller, 2005). According to stewardship theory, due to the interdependency of the family and its busin ...
inflation and the federal reserve system large
... economic activity. Although asset purchases in the context of (near) zero nominal interest rates are not an innovation it is a policy with little empirical experience, which was used only once before Fed’s implementation and, in a different economic context. It seems no exaggeration at all to say th ...
... economic activity. Although asset purchases in the context of (near) zero nominal interest rates are not an innovation it is a policy with little empirical experience, which was used only once before Fed’s implementation and, in a different economic context. It seems no exaggeration at all to say th ...
Owners` Equity - Southwest High School
... months' worth of rent, and if two months have gone by, then the business has incurred $2,400 of expense—$1,200 per month for two months. – The same is true for other items paid in ...
... months' worth of rent, and if two months have gone by, then the business has incurred $2,400 of expense—$1,200 per month for two months. – The same is true for other items paid in ...
BASIC CONCEPTS OF FINANCIAL ACCOUNTING
... months' worth of rent, and if two months have gone by, then the business has incurred $2,400 of expense—$1,200 per month for two months. – The same is true for other items paid in ...
... months' worth of rent, and if two months have gone by, then the business has incurred $2,400 of expense—$1,200 per month for two months. – The same is true for other items paid in ...
U.S. Small Caps: Outperformers during Rising Rate Environments
... The securities of smaller, less well-known companies can be more volatile than those of larger companies. The information presented reflects the opinions of the authors as of Mar. 19, 2013, and does not necessarily represent the views of Fidelity Investments. These opinions are subject to change at ...
... The securities of smaller, less well-known companies can be more volatile than those of larger companies. The information presented reflects the opinions of the authors as of Mar. 19, 2013, and does not necessarily represent the views of Fidelity Investments. These opinions are subject to change at ...
GOLDEN STAR RESOURCES LTD
... modest improvement in gold prices, and the announcement of cash proceeds to come from the sale of the Gross Rosebel property have provided or will provide the Company with an extended life and a stronger cash position. Cash from the Gross Rosebel sale will allow payment of past-due amounts due the S ...
... modest improvement in gold prices, and the announcement of cash proceeds to come from the sale of the Gross Rosebel property have provided or will provide the Company with an extended life and a stronger cash position. Cash from the Gross Rosebel sale will allow payment of past-due amounts due the S ...
Accounting for Partnership Lecture
... • The admission of a partner by purchase of an interest in the firm is a personal transaction between one or more existing partners and the new partner • Price paid is negotiated and determined by the individuals involved • The price may be equal to or different from the capital equity acquired • An ...
... • The admission of a partner by purchase of an interest in the firm is a personal transaction between one or more existing partners and the new partner • Price paid is negotiated and determined by the individuals involved • The price may be equal to or different from the capital equity acquired • An ...
NBER WORKING PAPER MARKETS AND PLANNING
... and policies on the planning horizon in the presence of country risk. There are three periods. In the first period agents in the economy make the borrowing decisions. The borrowed funds are used to finance investment or consumption. To simplify we assume that, due to relative scarcities of funds, th ...
... and policies on the planning horizon in the presence of country risk. There are three periods. In the first period agents in the economy make the borrowing decisions. The borrowed funds are used to finance investment or consumption. To simplify we assume that, due to relative scarcities of funds, th ...
Open full article - Acta Universitatis
... Cost of Equity The capital asset pricing model (CAPM) was developed by Sharpe (1964) and Lintner (1965) to calculate the expected returns of investors. ...
... Cost of Equity The capital asset pricing model (CAPM) was developed by Sharpe (1964) and Lintner (1965) to calculate the expected returns of investors. ...
PALL CORP (PLL) 10-Q Quarterly report pursuant to sections 13 or
... requirements for how an acquirer recognizes and measures in its financial statements the identifiable assets acquired, the liabilities assumed, and any non-controlling interest in the acquiree, recognizes and measures the goodwill acquired in the business combination or a gain from a bargain purchas ...
... requirements for how an acquirer recognizes and measures in its financial statements the identifiable assets acquired, the liabilities assumed, and any non-controlling interest in the acquiree, recognizes and measures the goodwill acquired in the business combination or a gain from a bargain purchas ...
Defaults and Losses on Commercial Real Estate Bonds during the
... attractive in comparison to savings accounts 4, high-grade bonds, and other securities, there A typical bond yielded six percent, which was twice the rate paid on a commercial bank savings deposit and more than two percentage points higher than the rate offered by savings banks. (Willis 1995, 163) ...
... attractive in comparison to savings accounts 4, high-grade bonds, and other securities, there A typical bond yielded six percent, which was twice the rate paid on a commercial bank savings deposit and more than two percentage points higher than the rate offered by savings banks. (Willis 1995, 163) ...
International Debt Deleveraging Luca Fornaro This draft: November 2013 First draft: November 2012
... economies with idiosyncratic shocks. The literature includes the seminal works of Bewley (1977), Deaton (1991), Huggett (1993), Aiyagari (1994) and Carroll (1997), who consider closed economies in which consumers borrow and lend to self-insure against idiosyncratic income shocks.7 Guerrieri and Lore ...
... economies with idiosyncratic shocks. The literature includes the seminal works of Bewley (1977), Deaton (1991), Huggett (1993), Aiyagari (1994) and Carroll (1997), who consider closed economies in which consumers borrow and lend to self-insure against idiosyncratic income shocks.7 Guerrieri and Lore ...
