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Applicable financial statement income is generally the net income reported on a corporation’s “applicable financial statement,” subject to various adjustments, such as to account for differences in tax and financial statement consolidation, to adjust for differences between tax and financial statement depreciation, and to allow for financial statement loss carryovers incurred for taxable years ending after December 31, 2019 up to 80 percent of adjusted… [read post]
13 Apr 2021, 11:04 am by Kevin Kaufman
Table of Contents Key Findings Introduction Evaluating the Federal R&D ax Credit Effectiveness of the R&D Tax Credit — Does the R&D Credit Increase R&D Spending? [read post]
24 Sep 2007, 8:31 am
Each State Party to the present Covenant undertakes: (a) To ensure that any person whose rights or freedoms as herein recognized are violated shall have an effective remedy, notwithstanding that the violation has been committed by persons acting in an official capacity; (b) To ensure that any person claiming such a remedy shall have his right thereto determined by competent judicial, administrative or legislative authorities, or by any other competent authority provided… [read post]
14 Jan 2016, 5:10 pm by Trent Dykes
  Monitor 13D, F and G positions of top institutional holders, including their investment philosophy, exit horizon, historical cost basis, and any parallel trading activity. [read post]
9 Apr 2024, 2:41 pm by vforberger
Drivers may choose the route to take in transporting customers, but Uber provides a navigation system, tracks the drivers’ location on the app throughout the trip and reserves the right to adjust the fare if the drivers take an inefficient route. [read post]
19 Jun 2019, 4:50 am by Kevin Kaufman
Although the tax’s parameters are adjusted for inflation, health insurance premiums tend to grow faster than the rate of inflation, and this could push more plans beyond the specified dollar thresholds, subjecting more health insurance plans to the tax.[13] The tax has also been criticized because it would hit some health insurance plans harder than others, such as more expensive plans provided by labor unions that tend to compensate employees heavily with fringe benefits.[14] … [read post]
31 Jan 2022, 12:46 pm by Shannon O'Hare
Statutory law is comprised of Laws (fa lü), Administrative Regulations (xing zheng fa güi), Local Regulations (di fang fa güi), Administrative Rules (xingzheng güizhang) and Military Regulations. [read post]
23 Jun 2010, 9:13 am by PJ Blount
However, the continuity of the activities of the Authority, including continuity as regards rights and obligations, staff and the validity of any decisions taken, should be ensured under the Agency. (6) The aims and objectives of Regulation (EC) No 1321/2004 should also be adjusted in order to reflect the fact that the Agency is no longer responsible for the management of public interests relating to Global Navigation Satellite Systems ( GNSS) European programmes and for regulating such… [read post]
13 Jul 2022, 2:43 pm by Eugene Volokh
Indeed, the Supreme Court has long recognized several "narrowly limited" categories of unprotected speech, "the prevention and punishment of which … raise [no] [c]onstitutional problem. [read post]
24 Jun 2021, 9:39 pm by Josh Blackman
" The Court observed that a "taking" is less likely to be found "when interference arises from some public program adjusting the benefits and burdens of economic life to promote the common good. [read post]
30 Sep 2011, 7:41 am
The aforementioned dates were said to be the “worse case scenario,” absent something catastrophic (e,g. hurricane) or other major event/change. [read post]