• Study Resource
  • Explore
    • Arts & Humanities
    • Business
    • Engineering & Technology
    • Foreign Language
    • History
    • Math
    • Science
    • Social Science

    Top subcategories

    • Advanced Math
    • Algebra
    • Basic Math
    • Calculus
    • Geometry
    • Linear Algebra
    • Pre-Algebra
    • Pre-Calculus
    • Statistics And Probability
    • Trigonometry
    • other →

    Top subcategories

    • Astronomy
    • Astrophysics
    • Biology
    • Chemistry
    • Earth Science
    • Environmental Science
    • Health Science
    • Physics
    • other →

    Top subcategories

    • Anthropology
    • Law
    • Political Science
    • Psychology
    • Sociology
    • other →

    Top subcategories

    • Accounting
    • Economics
    • Finance
    • Management
    • other →

    Top subcategories

    • Aerospace Engineering
    • Bioengineering
    • Chemical Engineering
    • Civil Engineering
    • Computer Science
    • Electrical Engineering
    • Industrial Engineering
    • Mechanical Engineering
    • Web Design
    • other →

    Top subcategories

    • Architecture
    • Communications
    • English
    • Gender Studies
    • Music
    • Performing Arts
    • Philosophy
    • Religious Studies
    • Writing
    • other →

    Top subcategories

    • Ancient History
    • European History
    • US History
    • World History
    • other →

    Top subcategories

    • Croatian
    • Czech
    • Finnish
    • Greek
    • Hindi
    • Japanese
    • Korean
    • Persian
    • Swedish
    • Turkish
    • other →
 
Profile Documents Logout
Upload
waste connections, inc.
waste connections, inc.

... Our revenues consist mainly of fees we charge customers for solid waste collection, transfer, disposal and recycling services. A large part of our collection revenues come from providing commercial, industrial and residential services. We frequently perform these services under service agreements or ...
a basic outlook on hedge fund structure and taxation issues
a basic outlook on hedge fund structure and taxation issues

... Foreign personal holding company income is mostly gross income derived from passive investments such as dividends, interest, sale of property, rent, royalties and annuities.39 Although an exception exists for active financial service income, it does not apply in the case of hedge funds since most of ...
Paper
Paper

... greater than the average income return on book equity. Taken at face value, this says that investment during the period is on average unprofitable: its expected return is less than the cost of capital. In contrast, the lower estimates of the expected stock return from the dividend and earnings growt ...
a summary of thailand's tax laws
a summary of thailand's tax laws

... c. A juristic entity incorporated in Thailand is subject to tax on its worldwide income, derived from both domestic and foreign sources. A juristic entity incorporated abroad but carrying on business in Thailand is subject to tax only for income arising from or in consequence of the business carried ...
“Analysis of Long-Lived Assets, Part I: The Capitalization Decision”
“Analysis of Long-Lived Assets, Part I: The Capitalization Decision”

Accumulation Builder IUL Accumulation / Lifetime Income Sale Index
Accumulation Builder IUL Accumulation / Lifetime Income Sale Index

Communiqué de presse
Communiqué de presse

... Each team will manage underlying sub-strategies based on its own individual philosophies and principles, with an investment committee comprised of both UBP and Partners Group investment professionals responsible for allocation decisions between the sub-strategies, monitoring investment restrictions ...
Do Dividends Still Matter? Yes—And Here`s Why
Do Dividends Still Matter? Yes—And Here`s Why

14. Reforming the taxation of savings
14. Reforming the taxation of savings

FEDERAL BUDGET 2005-2005
FEDERAL BUDGET 2005-2005

... Tax issues which are not yet properly sorted out: – Why the withdrawal prior to retirement be subject to tax withholding; primarily for the reason that amount lying in the fund is participant’s own money which does not tantamount to income. – The issues from the tax viewpoint are (a) a tax credit ha ...
XILINX INC - Barchart.com
XILINX INC - Barchart.com

... This release contains forward-looking statements and projections. Forward-looking statements and projections can often be identified by the use of forward-looking words such as “expect,” “believe,” “may,” “will,” “could,” “anticipate,” “estimate,” “continue,” “plan,” “intend,” “project” or other si ...
Show Me Financial Freedom Booklet
Show Me Financial Freedom Booklet

competition or coordination? reassessing Tax in a Global environment policy paper
competition or coordination? reassessing Tax in a Global environment policy paper

... treated as amounting to ‘unfair tax competition’. And China, in its corporate income tax reforms of 2008, reduced many of its tax holiday incentives. It may be that regional choices can cause the introduction and subsequent disappearance of certain tax incentives, as neighbours feel they need to dir ...
Form: 8-K, Received: 11/20/2014 07:46:10
Form: 8-K, Received: 11/20/2014 07:46:10

... Certain statements made in this report and in other written or oral statements made by Lincoln or on Lincoln's behalf are "forward-looking statements" within the meaning of the Private Securities Litigation Reform Act of 1995 ("PSLRA"). A forward-looking statement is a statement that is not a histor ...
company name - Skoll Foundation
company name - Skoll Foundation

Marketing Plan - Details - The Devincenti / Lagomarsino Team
Marketing Plan - Details - The Devincenti / Lagomarsino Team

... Marketing Expertise: Marcus & Millichap has demonstrated that it can seek out this very limited investor population if it has the cooperation of the seller in formulating a controlled and promotional marketing effort. When a seller and an agent for Marcus & Millichap enter into an exclusive represen ...
Letter - The Oxford Club
Letter - The Oxford Club

... What if 4% or 4.6% isn’t enough cash to pay your bills? What if health issues run you dry? And, maybe most important, this model assumes a very high percentage of your money is in the stock market. That can be real trouble. ...
BANCOLOMBIA SA (Form: 6-K, Received: 11/21
BANCOLOMBIA SA (Form: 6-K, Received: 11/21

... uncertainties; consequently, there are or will be factors, including, among others, changes in general economic and business conditions, changes in currency exchange rates and interest rates, introduction of competing products by other companies, lack of acceptances of new products or services by ou ...
POLITICAL ASPECTS OF FULL EMPLOYMENT`
POLITICAL ASPECTS OF FULL EMPLOYMENT`

PAGE 1 UNITED STATES SECURITIES AND EXCHANGE
PAGE 1 UNITED STATES SECURITIES AND EXCHANGE

... $1.3 million, or 4 percent. Partially offsetting these decreases were increases in depreciation, which was up $4.6 million, or 5 percent, due to additional investments in plant and equipment, and other expense, up $2.6 million, or 7 percent, principally due to higher relocation expenses related to n ...
Fourth Quarter Results, 2008
Fourth Quarter Results, 2008

... Fees and income from services - Year ended December 31, 2008: Net fees and income from services for the year ended December 31, 2008 increased by $1.7 billion when compared to the prior year. This increase was mainly due to an extraordinary increase in flat fees from commercial clients (“Other fees” ...
Does slow growth increase inequality?
Does slow growth increase inequality?

CIRCULAR TDS ON SALARY – Financial Year 2013
CIRCULAR TDS ON SALARY – Financial Year 2013

... 1) Each employee shall specify a cut-off date within which he / she could submit the necessary proof for investments. The cut-off date shall be not be later than 25th January 2014. However review will be made in the month of January 2014 and if still necessary documents are not submitted within such ...
The Need for Pro-Growth Corporate Tax Reform
The Need for Pro-Growth Corporate Tax Reform

Section 3: Explanatory notes Chart 1
Section 3: Explanatory notes Chart 1

< 1 ... 40 41 42 43 44 45 46 47 48 ... 106 >

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.
  • studyres.com © 2025
  • DMCA
  • Privacy
  • Terms
  • Report