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3 Nov 2017, 5:58 am
Plus, it needn't have a realization problem (although one does have the problem of rate changes that can destroy inter-temporal neutrality if anticipated).But many people think that a flat rate consumption tax would be too regressive. [read post]
30 Oct 2017, 3:54 am
"[1] The authors represented petitioner Cray Inc. in this [read post]
26 Oct 2017, 11:30 am
ver=2017-06-25-022504-940. [read post]
25 Oct 2017, 4:27 pm
ver=2017-06-25-022504-940. [read post]
24 Oct 2017, 10:58 am
If they adhere to the proposals outlined in the jointly produced Unified “Framework,” one of the central elements of the plan will be a reduction in the federal corporate income tax rate from the current level of 35 percent—the highest[1] federally imposed corporate tax rate in the industrialized world—to 20 percent, which would put the U.S. rate below the global average. [read post]
17 Oct 2017, 2:45 am
Source: Tax Foundation. 2018 State Business Tax Climate Index Ranks and Component Tax Ranks Overall Rank Corporate Tax Rank Individual Income Tax Rank Sales Tax Rank Unemployment Insurance Tax Rank Property Tax Rank Alabama 35 22 22 49 11 12 Alaska 3 26 1 5 25 38 Arizona 21 13 18 47 15 6 Arkansas 39 39 30 44 32 22 California 48 32 50 41 13 13 Colorado 18 18 15 39 35 14 Connecticut 44 31 37 27 19 49 Delaware 15 50 34 1 3 20 Florida 4 19 1 29 2 10 Georgia 36… [read post]
16 Oct 2017, 1:27 pm
All approved bills become effective January 1, 2018, unless stated otherwise. [read post]
16 Oct 2017, 1:27 pm
All approved bills become effective January 1, 2018, unless stated otherwise. [read post]
10 Oct 2017, 5:39 pm
There are other things that aren't so good about the article. 1) Stewart calls the Trump giveaway to the rich "the most ambitious attempt at tax reform in over 40 years. [read post]
8 Oct 2017, 2:01 pm
It starts with a foundational principle (UNGP ¶ 25) and an operational principle (UNGP ¶ 26). [read post]
5 Oct 2017, 5:20 pm
They were set up to issue securities, and all of the Trusts' actions are taken by other entities. [read post]
3 Oct 2017, 6:25 am
However, she learns that a C-corporation faces two layers of tax, one at the entity level and a second at the shareholder level. [read post]
2 Oct 2017, 3:33 am
The Decision In his decision, Justice Cohen recited the now-familiar standard for LLC dissolution – the petitioner “must establish, in the context of the terms of the operating agreement or articles of incorporation, that (1) the management of the entity is unable or unwilling to reasonably permit or promote the stated purpose of the entity to be realized or achieved, or (2) continuing the entity is financially unfeasible” (In re 1545 Ocean… [read post]
2 Oct 2017, 3:33 am
The Decision In his decision, Justice Cohen recited the now-familiar standard for LLC dissolution – the petitioner “must establish, in the context of the terms of the operating agreement or articles of incorporation, that (1) the management of the entity is unable or unwilling to reasonably permit or promote the stated purpose of the entity to be realized or achieved, or (2) continuing the entity is financially unfeasible” (In re 1545 Ocean… [read post]
29 Sep 2017, 5:57 pm
That has never been a problem and does not require a solution. [read post]
26 Sep 2017, 6:41 am
Additionally, a tiered minimum tax is imposed on all businesses with taxable gross receipts of $150,000 or more, at amounts ranging from $150 for filers less than $1 million in receipts to $2,600 for filers with more than $4 million in receipts.[1] As a gross receipts tax, the CAT is levied on the entirety of a company’s Ohio business receipts, without deductions for compensation, costs of goods sold, or other expenses.[2] Table 1. [read post]
21 Sep 2017, 4:07 pm
” Berkeley will be the eighth California city with such an ordinance.[1] Because California’s statewide paid sick leave law does not supersede local ordinances, employers must reckon with both the state and local laws, and follow the one that most favors employees. [read post]
21 Sep 2017, 4:07 pm
” Berkeley will be the eighth California city with such an ordinance.[1] Because California’s statewide paid sick leave law does not supersede local ordinances, employers must reckon with both the state and local laws, and follow the one that most favors employees. [read post]
21 Sep 2017, 7:47 am
Table 1. [read post]
