Advanced Search Results For "TAX deductions"

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Publication Type: Academic Journal

Source(s): Acta Universitatis Carolinae Iuridica. 2022, Vol. 68 Issue 4, p15-28. 14p.

Abstract: Historically, the cost of financing business through debt has reduced income tax paid. Financing via new equity has not. This asymmetry has not been without consequences. The high indebtedness and relative undercapitalisation of corporates creates a ri...

Publication Type: Periodical

Source(s): Kiplinger's Personal Finance. Dec2021, Vol. 75 Issue 12, p66-71. 5p. 2 Color Photographs.

Abstract: Fidelity Charitable, Schwab Charitable and Vanguard Charitable charge an annual administration fee of 0.60% or $100, whichever is greater, on the first $500,000 (amounts greater than $500,000 have a tiered fee structure). If you have received a cash wi...

Publication Type: Academic Journal

Source(s): Annals of 'Constantin Brancusi' University of Targu-Jiu. Economy Series. Dec2021, Issue 6, p62-68. 7p.

Abstract: The profit tax, in Romania, is determined by applying the rate of 16% to the taxable profit. It is determined by deducting, from gross profit, non-taxable income and tax deductions, and adding non-deductible expenses from a tax point of view. For activ...

Publication Type: Academic Journal

Source(s): Canadian Journal of Economics. Nov2022, Vol. 55 Issue 4, p1966-1989. 24p. 9 Charts, 4 Graphs.

Abstract: Résumé: Un régime de déduction fiscale a‐t‐il une incidence sur les emplois et les investissements des entreprises multinationales et des entreprises nationales? De nombreux pays ont réduit les taux d'imposition du revenu des sociétés ou ont mis en pla...

Publication Type: Academic Journal

Source(s): ATA Journal of Legal Tax Research. Fall2022, Vol. 20 Issue 1, p47-69. 23p.

Abstract: The qualified business income deduction under Section 199A, which was enacted as part of the Tax Cuts and Jobs Act of 2017, was intended to provide a reduction in federal taxes for businesses operating as passthrough entities commensurate with the rate...

Publication Type: Academic Journal

Source(s): FinanzRundschau. Oct2022, Vol. 104 Issue 19, p911-914. 4p.

Abstract: The article informs on the amendment of Germany Bundesministerium der Finanzen letter on tax deduction according to section 50a Einkommensteuergesetz for software contract development. It mentions income from the temporary use of rights is subject to t...

Publication Type: Academic Journal

Source(s): FinanzRundschau. Oct2022, Vol. 104 Issue 19, p874-881. 8p.

Abstract: The article informs on a proposal issued by the European Union Commission for a Council Directive for an allowance to reduce the tax privileges of debt versus equity financing and to limit the deductibility of interest according to which equity injecti...

Publication Type: Academic Journal

Source(s): Structure & Infrastructure Engineering: Maintenance, Management, Life-Cycle Design & Performance. Jan2023, Vol. 19 Issue 1, p113-133. 21p.

Abstract: In Italy, the recent regulatory and legislative developments relevant to the seismic risk mitigation of the existing building stock aim to propose tax deductions and simple but reliable approaches for the quantitative evaluation of the beneficial impac...

Publication Type: Periodical

Source(s): Journal of Accountancy. Nov2022, p1-6. 6p.

Abstract: The article examines the effects of amortization of research or experimental (R&E) expenditures under the U.S. Tax Cuts and Jobs Act (TCJA) on other tax issues and financial reporting. It explores effects of amortizing R&E expenditures on estimated tax...

Publication Type: Academic Journal

Source(s): Creative Economy. Jul2022, Vol. 16 Issue 7, p2827-2841. 15p.

Abstract: В статье проведен анализ налогообложения доходов физических лиц в Амурской области и определены пути совершенствования налогообложения налога на доходы физических лиц на примере Амурской области. Проанализирована доходная часть областного бюджета 2019–...