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Chapter 2 & 9
Chapter 2 & 9

... When computing a gain, both the partner’s basis in his interest, and the partnership’s basis in its assets, include the contributor’s entire basis. When computing gain on the receipt of money in excess of the partner’s basis in the partnership interest, the exchanged basis should be the carryover ba ...
Alternative Investment Funds 2015 - Skadden, Arps, Slate, Meagher
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... funds advised by the investment adviser; (iii) have less than $25 million in aggregate assets under management that are attributable to clients in the United States and investors in the United States in private funds advised by the investment adviser; and (iv) neither hold itself out generally to t ...
NBER WORKING PAPER SERIES COMPETING LIQUIDITIES: CORPORATE SECURITIES, REAL BONDS AND BUBBLES
NBER WORKING PAPER SERIES COMPETING LIQUIDITIES: CORPORATE SECURITIES, REAL BONDS AND BUBBLES

... have hampered productive investment when the public debt rose sharply during the 1980s, or during the Internet bubble; interest rates1 and investment fell when the latter burst. This paper provides a new and richer view on how rational bubbles impact economic activity. It builds on the idea that bub ...
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developing expected return and risk assumptions

shortfall savings: the all-important financial
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The informal investment context - Asociación española de ciencia
The informal investment context - Asociación española de ciencia

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The Impact of Taxes on the Extensive and Intensive Margins of FDI

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... “Company,” “we,” “our” or “TRAC”) are unaudited and have been prepared pursuant to U.S. generally accepted accounting principles (“U.S. GAAP”) and the rules and regulations of the Securities and Exchange Commission (the “SEC”) for interim financial reporting and, in our opinion, reflect all adjustme ...
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... — generally and for first home buyers — it is unclear where it stands historically. Notwithstanding their popular usage, the available indexes all suffer from methodological and data problems that preclude precise conclusions, particularly concerning first home buyers. In the Commission’s view, the ...
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... the demand for, and the provision of, a conservative reporting strategy. Additionally, Lawrence et al. 2013 provides evidence that there is variation in the level of mandatory conservatism across firms. When conservatism is more pronounced for a firm, economic losses are more likely to be recognized ...
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... There are about 2,600 double tax treaties worldwide.1 Such a double tax treaty (DTT henceforth) is a bilateral agreement between two governments to assign taxing rights of cross-border transactions between the two signature states.2 Undoubtedly, every DTT has a particular reason why it came into exi ...
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... Going through the financial crisis calling for economic restructuring, not only potential economic growth rate, but also population growth rate and fertility rate have decreased, which deteriorate performance of labour market. Moreover, employment was the most hard-hit by the financial crisis. While ...
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Capital Gains Taxation and Cross-border M&As

... decreased returns after their qualification date consistent with a lock-in effect, while stocks that depreciated prior to long-term qualification exhibit lower returns just prior to their qualification date consistent with a capitalization effect. Several papers mainly are concerned with identifying ...
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... of the payment that you make. If you invest a single amount it ranges from 3% to 5%. So, for example, if you invested £10,000 and the Initial Charge was 5%, £500 would be taken from that sum when you invest. The Annual Management Charge (AMC) – this charge covers the cost of managing the funds, payi ...
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Negative gearing

Negative gearing is a practice whereby an investor borrows money to acquire an income-producing investment property, expecting the gross income generated by the investment, at least in the short-term, to be less than the cost of owning and managing the investment, including depreciation and interest charged on the loan (but excluding capital repayments). The arrangement is a form of financial leverage. The investor may enter into this arrangement expecting the tax benefits (if any) and the capital gain on the investment, when the investment is ultimately disposed of, to exceed the accumulated losses of holding the investment.The tax treatment of negative gearing would be a factor which the investor would take into account in entering into the arrangement, which may generate additional benefits to the investor in the form of tax benefits if the loss on a negatively geared investment is tax-deductible against the investor's other taxable income, and if the capital gain on the sale is given a favourable tax treatment. Some countries, including Australia, Japan and New Zealand allow unrestricted use of negative gearing losses to offset income from other sources. Several other OECD countries, including the USA, Germany, Sweden, and France, allow loss offsetting with some restrictions. In Canada losses cannot be offset against wages or salaries. Applying tax deductions from negatively geared investment housing to other income is not permitted in the UK or the Netherlands. With respect to investment decisions and market prices, other taxes such as stamp duties and capital gains tax may be more or less onerous in those countries, increasing or decreasing the attractiveness of residential property as an investment.Another example of negative gearing is borrowing to purchase shares whose dividends fall short of interest costs. A common type of loan to finance such a transaction is called a margin loan. The tax treatment may or may not be the same.
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