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Rules for withdrawing money from tax deferred retirement plans and portfolio value implications

Sigler, Kevin J. - In: Managerial Finance 28 (2002) 7, pp. 27-34

Explains the new US tax rules for calculating the required minimum distributions from employer‐sponsored qualified retirement plans, 403(b) plans and individual retirement accounts, pointing out that when the owner of a tax‐deferred retirement account dies the beneficiary of the fund becomes...

Persistent link: https://www.econbiz.de/10014939632

Harmonization of international taxation: the case of interlisted stocks

Graham, Steven; Pirie, Wendy L. - In: Managerial Finance 29 (2003) 1, pp. 33-54

the differential taxation of dividend and capital gains or the differential taxation of investor groups. NYSE, Amex and …

Persistent link: https://www.econbiz.de/10014939660

Tax implications of mergers and acquisitions involving financial institutions

Kasipillai, Jeyapalan - In: Managerial Finance 30 (2004) 4, pp. 48-62

In recent years, there have been a significant number of mergers and acquisitions (M&As) among financial institutions in American, European as well as in Asian countries. The Malaysian government too has encouraged mergers among financial institutions since the 1997‐98 financial crisis so as...

Persistent link: https://www.econbiz.de/10014939739

Does ownership form in community banking impact profitability?

Westort, Peter; Kashian, Russ; Cummings, Richard - In: Managerial Finance 36 (2010) 2, pp. 122-133

Purpose – The purpose of this paper is to examine the profitability of different ownership forms of banks. The two ownership forms are corporations that elect to be taxed as a Subchapter S corporation (limited to 100 shareholders) as opposed to those corporations that do not make this...

Persistent link: https://www.econbiz.de/10014940092

Multinationality of US corporations: the tax implications

Sage, Judith A.; Susan Stiner, M.; Sage, Lloyd G. - In: Managerial Finance 24 (1998) 5, pp. 15-28

Lists the tax implications for multinationals of US double taxation on income earned abroad or in the USA, from sources …’ status and foreign dividends, and how to avoid double taxation. …

Persistent link: https://www.econbiz.de/10014940330

Before‐tax versus after‐tax earnings as performance measures in compensation contracts

Attwood, T.J.; Omer, Thomas C.; Shelley, Marjorie K. - In: Managerial Finance 24 (1998) 11, pp. 29-43

Reviews previous research on factors affecting the choice of using before‐ or after‐tax performance measures to determine executive compensation; and uses regression techniques on a sample of US firms to test the relationship between this choice and various factors suggested by the...

Persistent link: https://www.econbiz.de/10014940349

A current look at the debate: whole life insurance versus buy term and invest the difference

Carney, Robert J.; Graham, Lise - In: Managerial Finance 24 (1998) 12, pp. 25-44

, taking tax into account. Discusses ease of access to savings, taxation of death proceeds and restrictions on creditor rights …

Persistent link: https://www.econbiz.de/10014940354

Property taxation and mass appraisal valuations in Australia – adapting to a new environment

Hefferan, Michael J.; Boyd, Terry - In: Property Management 28 (2010) 3, pp. 149-162

Purpose – This paper's aim is to examine how long established ad valorem taxation systems can be adapted so they remain … states and New Zealand. Findings – Ad valorem taxation systems continue to provide an important and sound base for the … robustness of the valuation systems. Research limitations/implications – Despite its importance in the form of taxation in …

Persistent link: https://www.econbiz.de/10014971737

Developments in valuation and assessment: an Australian case study

Parker, David; Lockwood, Tony; Marano, Wayne - In: Property Management 30 (2012) 1, pp. 52-64

Purpose – Spatially enabled taxation systems provide public policy makers in Australia with a conundrum. For the … Valuers General who provide the fiscal cadastre for the taxation system, spatial enablement could lead to a central role in … State Government taxation or to a sidelined role. This paper aims to address this issue. Design/methodology/approach – The …

Persistent link: https://www.econbiz.de/10014971778

Offices with living accommodation: rates or the community charge?

Enemy, Roger - In: Property Management 10 (1992) 3, pp. 248-256

Outlines the Local Government Finance Act which lays down the way living accommodation is to be treated for Community Charge purposes. Considers whether living accommodation in offices should be rated or subject to the Community Charge, and whether it can make a difference to the amount of tax...

Persistent link: https://www.econbiz.de/10014971877