Profits, Dividends and the Law

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Publisher :
ISBN 13 :
Total Pages : 280 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis Profits, Dividends and the Law by : Prosper Reiter

Download or read book Profits, Dividends and the Law written by Prosper Reiter and published by . This book was released on 1926 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Profits, Dividends and the Law

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Publisher :
ISBN 13 : 9780405075407
Total Pages : 260 pages
Book Rating : 4.0/5 (754 download)

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Book Synopsis Profits, Dividends and the Law by : Prosper Reiter

Download or read book Profits, Dividends and the Law written by Prosper Reiter and published by . This book was released on 1976 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Profits, Dividends and the Law

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Publisher :
ISBN 13 :
Total Pages : 260 pages
Book Rating : 4.:/5 (251 download)

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Book Synopsis Profits, Dividends and the Law by : Prosper Reiter

Download or read book Profits, Dividends and the Law written by Prosper Reiter and published by . This book was released on 1976 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Law Relating to Profits Available for Dividends

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Publisher :
ISBN 13 :
Total Pages : 40 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis The Law Relating to Profits Available for Dividends by : Edward Westby-Nunn

Download or read book The Law Relating to Profits Available for Dividends written by Edward Westby-Nunn and published by . This book was released on 1931 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Profits, Dividends and the Law$dProfits Available for Dividends from Standpoint of Law and Best Accounting Practice

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (119 download)

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Book Synopsis Profits, Dividends and the Law$dProfits Available for Dividends from Standpoint of Law and Best Accounting Practice by : Prosper Reiter (Jr)

Download or read book Profits, Dividends and the Law$dProfits Available for Dividends from Standpoint of Law and Best Accounting Practice written by Prosper Reiter (Jr) and published by . This book was released on 1926 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Corporate Dividends

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Publisher :
ISBN 13 :
Total Pages : 394 pages
Book Rating : 4.:/5 (6 download)

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Book Synopsis Corporate Dividends by : Donald Kehl

Download or read book Corporate Dividends written by Donald Kehl and published by . This book was released on 1941 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Dividend Concept in International Tax Law:Dividend Payments Between Corporate Entities

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Publisher : Springer
ISBN 13 : 9789041197658
Total Pages : 0 pages
Book Rating : 4.1/5 (976 download)

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Book Synopsis The Dividend Concept in International Tax Law:Dividend Payments Between Corporate Entities by : Marjaana Helminen

Download or read book The Dividend Concept in International Tax Law:Dividend Payments Between Corporate Entities written by Marjaana Helminen and published by Springer. This book was released on 1999-12-09 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The distribution of profits between corporations resident in different jurisdictions gives rise to significant tax planning opportunities for multinational enterprises. As cross-border transactions between corporations grow in number and complexity, the question of how a profit distribution is classified for corporate income tax purposes becomes increasingly important, particularly in the context of issues such as double taxation, non-taxation and tax neutrality. This unique and practical work covers the rules determining which transactions may be classified and therefore taxed as dividend income and how classification conflicts may be resolved. The author examines the classification of various inter-corporate transactions, including: payments made under dividend-stripping arrangements fictitious profit distributions economic benefits in the context of transfer pricing returns on debt-equity hybrids interest payments in thin capitalisation situations and distributions following liquidation The analysis of each transaction refers to international tax law, including tax treaties, European tax law and the domestic tax law of Finland, Germany, Sweden and the United States. The comprehensive coverage and practical nature of The Dividend Concept in International Tax Law make it an essential acquisition for tax practitioners, researchers and tax libraries worldwide.

The International Tax Law Concept of Dividend

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Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041132066
Total Pages : 306 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis The International Tax Law Concept of Dividend by : Marjaana Helminen

Download or read book The International Tax Law Concept of Dividend written by Marjaana Helminen and published by Kluwer Law International B.V.. This book was released on 2010-01-01 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: The distribution of profits between corporations resident in different jurisdictions gives rise to significant tax planning opportunities for multinational enterprises. As cross-border transactions between corporations grow in number and complexity, the question of how a profit distribution is classified for corporate income tax purposes becomes increasingly important, particularly in the context of issues such as double taxation, non-taxation and tax neutrality. This unique and practical work covers the rules determining which transactions may be classified and therefore taxed as dividend income and how classification conflicts may be resolved. The author examines the classification of various inter-corporate transactions, including: and• Payments made under dividend-stripping arrangements. and• Fictitious profit distributions. and• Economic benefits in the context of transfer pricing. and• Returns on debt-equity hybrids. and• Interest payments in thin capitalization situations and distributions following liquidation. The analysis of each transaction refers to international tax law. Most weight is given to tax treaties and EU tax law. The approaches adopted in different statesand’ national tax law are covered by a more general analysis. The comprehensive coverage and practical nature of The International Tax Law Concept of Dividend make it an essential acquisition for tax practitioners, researchers and tax libraries worldwide.

The Law Relating to the Divisible Profits and Dividends of Limited Liability Companies

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Publisher :
ISBN 13 :
Total Pages : 18 pages
Book Rating : 4.:/5 (22 download)

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Book Synopsis The Law Relating to the Divisible Profits and Dividends of Limited Liability Companies by : Kenneth Conway Keown

Download or read book The Law Relating to the Divisible Profits and Dividends of Limited Liability Companies written by Kenneth Conway Keown and published by . This book was released on 1949 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The International Tax Law Concept of Dividend

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9041183957
Total Pages : 306 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis The International Tax Law Concept of Dividend by : Marjaana Helminen

Download or read book The International Tax Law Concept of Dividend written by Marjaana Helminen and published by Kluwer Law International B.V.. This book was released on 2017-05-02 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: The distribution of profits between corporations resident in different jurisdictions gives rise to both significant tax planning opportunities and tax risks. As cross-border transactions between corporations grow in number and complexity, the question of how a profit distribution is classified for corporate income tax purposes becomes increasingly important, particularly in the context of issues such as double taxation, non-taxation and tax neutrality. The OECD BEPS project has only increased the relevance. This unique work discusses the international tax law rules determining which transactions may be classified and taxed as dividends and how possible classification conflicts may be resolved. The author examines the tax classification of various inter-corporate transactions, including: – Payments made under dividend-stripping arrangements. – Fictitious profit distributions. – Economic benefits in the context of transfer pricing. – Returns on debt-equity hybrids. – Interest payments in thin capitalization situations and distributions following liquidation. The analysis of each transaction refers to international tax law. Most weight is given to tax treaties and EU tax law, including the BEPS development. The approaches adopted in different states’ national tax law are covered by a more general analysis. The comprehensive coverage and the practical nature of The International Tax Law Concept of Dividend make it an essential acquisition for tax practitioners, researchers and tax libraries worldwide.

Shareholder Claims

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Publisher : Jordan Publishing (GB)
ISBN 13 : 9781846612961
Total Pages : 0 pages
Book Rating : 4.6/5 (129 download)

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Book Synopsis Shareholder Claims by : David Greene

Download or read book Shareholder Claims written by David Greene and published by Jordan Publishing (GB). This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Shareholders throughout the world are becoming more assertive in pursuing their rights against companies and directors. The law is developing in all jurisdictions to make it easier for shareholders to assert their rights by bringing claims in front of the court. Recent cases have seen a growth in both institutional shareholders such as pension funds and groups of individual shareholders taking action. Shareholder Claims provides practical guidance on bringing claims including derivative claims under the UK Companies Act 2006, and claims under the Financial Services and Markets Act 2000, equivalent procedure in European centres and class action procedure in USA, Canada and Australia. Written for both shareholders taking action and companies defending themselves.

Effect of Dividend Law Changes and Fair Value Accounting on Dividend Policy

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Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (135 download)

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Book Synopsis Effect of Dividend Law Changes and Fair Value Accounting on Dividend Policy by : Safdar Razzak Mithani

Download or read book Effect of Dividend Law Changes and Fair Value Accounting on Dividend Policy written by Safdar Razzak Mithani and published by . This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines the effect of fair value adjustments on firms' dividend distributions under two alternate dividend law settings, i.e. profit-test-based dividend law and net-assets-test based dividend law. This is important because both firms' dividend policy and fair value adjustments have an association with reported earnings. The study contributes to the literature by combining two variables, namely dividend law and fair value adjustments, to examine firms' dividend policy. Specifically, this thesis hypothesises that, (1) positive fair value adjustments have no distribution consequences under profit-test-based dividend law; and (2) that such adjustments are distributed under net-assets-test-based dividend law. The study uses Fama and Babiak's (1968) variation of Lintner's (1956) model and a sample of 185 ASX-listed financial sector firms with 1,496 firm-year observations to test the two hypotheses. The sample period of nine financial years from 2005-06 to 2013-14 enables an analysis in both dividend law settings because Australia changed from profit-test-based dividend law to net-assets-test-based dividend law in July 2010. Under the profit-test-based dividend law, contrary to the expectations, the results show that positive fair value adjustments are distributed. Managers' inability to differentiate between persistent and transitory fair value adjustments amid non-consideration of transitory nature of fair value adjustments, while setting dividend policy, provide some explanation of the results. Under the net-assets-test-based dividend law, the study expects, but did not find any effect of positive fair value adjustments on firms' dividend payouts. Firms' preference to pursue conservative dividend policy and to attach dividend payouts with permanent earnings, provide some explanation of the findings. The results show that the statutory detachment of earnings and dividends under net-assets-test-based dividend law has not affected the conventional link between these two variables.

Producing Prosperity

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Publisher : Harvard Business Press
ISBN 13 : 1422187543
Total Pages : 256 pages
Book Rating : 4.4/5 (221 download)

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Book Synopsis Producing Prosperity by : Gary P. Pisano

Download or read book Producing Prosperity written by Gary P. Pisano and published by Harvard Business Press. This book was released on 2012-09-25 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Manufacturing’s central role in global innovation Companies compete on the decisions they make. For years—even decades—in response to intensifying global competition, companies decided to outsource their manufacturing operations in order to reduce costs. But we are now seeing the alarming long-term effect of those choices: in many cases, once manufacturing capabilities go away, so does much of the ability to innovate and compete. Manufacturing, it turns out, really matters in an innovation-driven economy. In Producing Prosperity, Harvard Business School professors Gary Pisano and Willy Shih show the disastrous consequences of years of poor sourcing decisions and underinvestment in manufacturing capabilities. They reveal how today’s undervalued manufacturing operations often hold the seeds of tomorrow’s innovative new products, arguing that companies must reinvest in new product and process development in the US industrial sector. Only by reviving this “industrial commons” can the world’s largest economy build the expertise and manufacturing muscle to regain competitive advantage. America needs a manufacturing renaissance—for restoring itself, and for the global economy as a whole. This will require major changes. Pisano and Shih show how company-level choices are key to the sustained success of industries and economies, and they provide business leaders with a framework for understanding the links between manufacturing and innovation that will enable them to make better outsourcing decisions. They also detail how government must change its support of basic and applied scientific research, and promote collaboration between business and academia. For executives, policymakers, academics, and innovators alike, Producing Prosperity provides the clearest and most compelling account yet of how the American economy lost its competitive edge—and how to get it back.

The Shareholder Value Myth

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Publisher : Berrett-Koehler Publishers
ISBN 13 : 1605098167
Total Pages : 151 pages
Book Rating : 4.6/5 (5 download)

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Book Synopsis The Shareholder Value Myth by : Lynn Stout

Download or read book The Shareholder Value Myth written by Lynn Stout and published by Berrett-Koehler Publishers. This book was released on 2012-05-07 with total page 151 pages. Available in PDF, EPUB and Kindle. Book excerpt: An in-depth look at the trouble with shareholder value thinking and at better options for models of corporate purpose. Executives, investors, and the business press routinely chant the mantra that corporations are required to “maximize shareholder value.” In this pathbreaking book, renowned corporate expert Lynn Stout debunks the myth that corporate law mandates shareholder primacy. Stout shows how shareholder value thinking endangers not only investors but the rest of us as well, leading managers to focus myopically on short-term earnings; discouraging investment and innovation; harming employees, customers, and communities; and causing companies to indulge in reckless, sociopathic, and irresponsible behaviors. And she looks at new models of corporate purpose that better serve the needs of investors, corporations, and society. “A must-read for managers, directors, and policymakers interested in getting America back in the business of creating real value for the long term.” —Constance E. Bagley, professor, Yale School of Management; president, Academy of Legal Studies in Business; and author of Managers and the Legal Environment and Winning Legally “A compelling call for radically changing the way business is done... The Shareholder Value Myth powerfully demonstrates both the dangers of the shareholder value rule and the falseness of its alleged legal necessity.” —Joel Bakan, professor, The University of British Columbia, and author of the book and film The Corporation “Lynn Stout has a keen mind, a sharp pen, and an unbending sense of fearlessness. Her book is a must-read for anyone interested in understanding the root causes of the current financial calamity.” —Jack Willoughby, senior editor, Barron’s “Lynn Stout offers a new vision of good corporate governance that serves investors, firms, and the American economy.” —Judy Samuelson, executive director, Business and Society Program, The Aspen Institute

Comparative Company Law

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Publisher : Cambridge University Press
ISBN 13 : 1107186358
Total Pages : 1095 pages
Book Rating : 4.1/5 (71 download)

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Book Synopsis Comparative Company Law by : Andreas Cahn

Download or read book Comparative Company Law written by Andreas Cahn and published by Cambridge University Press. This book was released on 2018-10-04 with total page 1095 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents in-depth, comparative analyses of German, UK and US company laws illustrated by leading cases, with German cases in English translation.

Payout Policy

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Publisher :
ISBN 13 : 9781846632563
Total Pages : 83 pages
Book Rating : 4.6/5 (325 download)

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Book Synopsis Payout Policy by :

Download or read book Payout Policy written by and published by . This book was released on 2007 with total page 83 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dividend policy continues to be among the premier unsolved puzzles in finance. A number of theories have been advanced to explain dividend policy. This e-book briefly reviews the principal theories of payout policy and dividend policy and summarizes the empirical evidence on these theories. Empirical evidence is equivocal and the search for new explanation for dividends continues.

Model Rules of Professional Conduct

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Publisher : American Bar Association
ISBN 13 : 9781590318737
Total Pages : 216 pages
Book Rating : 4.3/5 (187 download)

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Book Synopsis Model Rules of Professional Conduct by : American Bar Association. House of Delegates

Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.