... Supportive Housing with Tax- Exempt Bonds and 4% Low -Income Housing Tax Credits Background on Tax- Exempt Bonds and 4% Tax Credits Tax- exempt bonds partnered with 4% Low -income Housing Tax Credits (LIHTC) ... Contents Background on Tax- Exempt Bonds and 4% Tax Credits Page Tax- Exempt Bonds and 4% Low -income Housing Tax Credits Page Requirements for Tax- Exempt Bonds and Tax Credits for Supportive ... feature of tax- exempt bonds is that they provide “as-of-right” (non-competitive) 4% Lowincome Housing Tax Credits for housing projects that meet certain requirements 9% Low -income Housing Tax Credits,...
Ngày tải lên: 06/03/2014, 04:20
... total sales tax receipts, less sales tax on meals and less sales tax receipts from the Convention Center Financing District in Boston, as described below The sales tax figures in the table are sales ... or the dedicated sales tax revenue amount, both as defined in the Enabling Act (“Dedicated Sales Tax ) See “DEDICATED SALES TAX. ” The Bonds constitute the ninth series of Sales Tax Bonds to be ... REFUNDING.” Sales Tax Bonds The Bonds constitute the ninth series of Sales Tax Bonds issued pursuant to the Sales Tax Bond Trust Agreement See “DEBT SERVICE REQUIREMENTS ON SENIOR SALES TAX BONDS.”...
Ngày tải lên: 15/03/2014, 07:20
Vietnam new personal income tax law - deloitte
... rights reserved What Income is Reportable? • Non -tax Residents • Vietnamese sourced income • Tax Residents • Vietnamese nationals: worldwide income • Foreigners: worldwide income (previously, ... 10% or 20% if no tax code provided Copyright © 2008 Deloitte Vietnam Company Limited All rights reserved 15 Tax Rates – Employment Income Tax Residents Current Monthly taxable income (VND in Million) ... reserved 13 Tax Rates – Employment Income Non -Tax Residents Current From Jan 2009 25% 20% Copyright © 2008 Deloitte Vietnam Company Limited All rights reserved 14 Tax Rates – Employment Income Independent...
Ngày tải lên: 19/12/2013, 07:26
Tài liệu LAW ON PERSONAL INCOME TAX pdf
... Whole income tariff The whole income tariff applies to taxed incomes specified in Clause 2, Article 21 of this Law The whole income tariff is specified below: Taxed incomes Tax rate (%) a/ Incomes ... determination of a taxable income from copyright is the time when an organization or individual pays income to a taxpayer Article 17 Taxable incomes from commercial franchising A taxable income from ... a taxpayer in a tax period Time of determination of a taxable income from salary or wage is the time when an organization or individual pays income to a taxpayer or when a taxpayer receives income...
Ngày tải lên: 17/01/2014, 04:20
Tài liệu Employers: 10 Ways To Earn Federal Income Tax Credits For Your Company ppt
... Welfare-to-Work Tax Credits cannot both be claimed for the same individual in the same taxable year Hire From Among These Ten Groups of Job Seekers to Qualify for the Welfare-to-Work Tax Credit and/or ... Work Opportunity Tax Credits work Let us know how we can improve their value to you and your employees Be part of that success! The success and growth of these Federal Income Tax Credits for private ... Earned Income Credit (AEIC).@ For more information contact the IRS at 1-800-829-1040; or download Form W-5 , “ Earned Income Credit Advance Payment Certificate” or Publication 596, “Earned Income...
Ngày tải lên: 15/02/2014, 14:20
Tài liệu VITA/TCE Training Guide - Volunteer Income Tax Assistance (VITA) / Tax Counseling for the Elderly (TCE) pdf
... information on the taxpayer’s gross income? An approximation of gross income is enough to see if a taxpayer must file a return Gross income is all the income the taxpayer received during the tax year in ... sheet The taxpayer may qualify for a tax refund, earned income tax credit, additional child tax credit, or American opportunity credit if: • Federal or state income tax was withheld on any income ... any time during the tax year Total the above amounts of income to determine the taxpayer’s approximate gross income Where I get information on the taxpayer’s filing status? Taxpayers may or may...
Ngày tải lên: 16/02/2014, 10:20
Tài liệu New 3.8% Medicare Tax on "Unearned" Net Investment Income pptx
... a taxpayer’s possible eligibility to qualify for the 3.8% unearned income tax How is this different from the Medicare payroll tax? Unlike the Medicare payroll tax, this is an unearned income tax ... net investment income that is what the 3.8% tax is applied $700,000 x 3.8% = total tax of $26,600 Ex) A single individual with an income of $120,000, which is under the $200K income threshold, ... is the AGI that is where the 3.8% tax is applied $170,000 x 3.8% = total tax of $6,460 The unearned income tax applies to all capital gains, not only home sales Ex) A couple with a combined...
Ngày tải lên: 18/02/2014, 14:20
Tài liệu States with “High Rate” Income Taxes are Still Outperforming No-Tax States docx
... Facts: Personal Income Tax and the Economic Growth of States.” Tax Topics weblog Available at: http://taxtopics.revenue.louisiana.gov/2013/01/30/know-the-facts-personal -income- tax- and-the-economicgrowth-of-states/ ... Leads on Income- Tax Repeal.” National Review January 30, 2012 Available at: http://www nationalreview.com/articles/ 28958 8/oklahoma-leads -income- tax- repeal-phil-kerpen “The Heartland Tax Rebellion.” ... 2002-2011 10% 8.2% States Without a Personal Income Tax 8% 6.3% 6% 5.2% "High Rate" Income Tax States 6.0% 6.1% 6.0% All States Levying an Income Tax 4% 2% 0% -2% -4% -4.4% -4.2% -4.1% -6% Per...
Ngày tải lên: 20/02/2014, 20:20
Taxation of Non-residents in Spain: Non-Resident Income Tax pdf
... subject to corporate tax TAX BASE TAX RATE DEDUCTIONS TAX PERIOD TAX DUE COMPLEMENTARY TAXATION Tax period and tax due Non-residents that obtain income through an PE in Spain shall be taxed for the ... permanent establishment Tax base, tax rate, deductions, tax period, tax due and complementary taxation Withholdings, advance tax payments and partial payments Tax Return INCOME NOT OBTAINED THROUGH ... 13 Tax base, tax rate and deductions Methods of filing tax returns on non-residents’ income not obtained through an EP Taxation of the most usual kinds of income obtained by non-resident taxpayers...
Ngày tải lên: 06/03/2014, 10:20
Long-run macroeconomic impact of increasing tax rates on high-income taxpayers in 2013 potx
... The reported income of high -income taxpayers has been found to be more sensitive to tax rates than that of low- and moderate -income taxpayers Thus, increasing tax rates on high -income taxpayers ... individual income tax rates This assumption, in effect, alters the distribution of the tax burden by exchanging a tax increase on high -income taxpayers for a tax reduction for all taxpayers This ... itemized deductions for high -income taxpayers (the “Pease” provision) The taxation of dividends as ordinary income and at a top income tax rate of 39.6% and increase in the top tax rate applied to capital...
Ngày tải lên: 08/03/2014, 06:20
Publication 598 (Rev. March 2012) Tax on Unrelated Business Income of Exempt Organizations doc
... business taxable income The unrelated business taxable income of a foreign organization exempt from tax under section 501(a) consists of the organization’s: Unrelated business taxable income derived ... business income tax on this income The unrelated business taxable income of these organizations includes all gross income, less deductions directly connected with the production of that income, ... taxes paid does not have to make the Form 990-T available for public inspection TIP Payment of Tax Estimated tax A tax- exempt organization must make estimated tax payments if it expects its tax...
Ngày tải lên: 15/03/2014, 20:20
Hooker Furniture Reports Increased Sales, Income for Fiscal 2013 Third Quarter docx
... 10,723 10,762 10,755 10,762 Diluted 10,742 10,783 10,787 10,788 Other income, net Income before income taxes Income tax expense Net income Earnings per share: Weighted average shares outstanding: Table ... 4,429 (14) (82) (43) (244) Other comprehensive income: Amortization of actuarial gains Comprehensive Income 31 16 92 (9) (51) (27) (152) $ 2,425 Income tax effect on amortization of actuarial gains ... 17.8% Operating income increased both as a percentage of net sales to 4.8%, from 3.5%, and in absolute terms by $1.7 million, or 28.3%, from $5.9 million to $7.6 million Net income increased...
Ngày tải lên: 15/03/2014, 23:20
“High Rate” Income Tax States Are Outperforming No-Tax States pot
... income tax (Alaska, Wyoming, and Texas) which non -income tax states excel Unsurprisingly, serious state-based analysts in non -income tax states Population Growth is Not Determined by Income Tax ... states personal income taxes are outperforming those levying their taxes at the that fail to levy a broad-based personal income tax Moreover, while highest rates the median family’s income, adjusted ... levy an income tax often so because they possess some unique income tax are faring at least as well, and in many cases better, than their economic advantage that allows them to generate tax revenue...
Ngày tải lên: 17/03/2014, 07:20
The Effect of the 2001 Tax Cut on Low- and Middle-Income Families and Children pdf
... level of income that is tax- free provides a simple metric of how the tax system affects low -income people Table 5a shows the income tax entry threshold,” the level of income at which income tax liability ... other taxes, including federal excise tax, state and local sales tax, income tax, and property tax 16 Marginal tax rates exceeded 40 percent when the EITC phaseout was added to the 15 percent income ... over Total Income Taxi Estate Taxii Percent of Change in Cumulative Total Income Total Tax Total Tax After -Tax Percentage of Percentage of and Estate Percentage of Change Change Incomeiv Taxfilers...
Ngày tải lên: 22/03/2014, 20:20
BUDGET SUMMARY 2013 - INCOME TAX docx
... 2012 2013 Rate Income up to €10,036.00 Income from €10,036.01 to €16,016.00 Income above €16,016.00 2% 4% 7% Rate Income up to €10,036.00 Income from €10,036.01 to €16,016.00 Income above €16,016.00 ... Bill CAPITAL ACQUISITIONS TAX Rate of tax The rate of tax has been increased from 30% to 33% The new rate of tax applies to gifts and inheritances taken after December 2012 Tax- free thresholds The ... hold a full medical card whose aggregate income for the year is €60,000 or less Rate Income up to 2% €10,036.00 Income above 4% €10,036.00 Note ‘Aggregate’ income for USC purposes does not include...
Ngày tải lên: 23/03/2014, 06:20
Calculating Foreign Tax Credit Relief on income ppt
... Allocate remaining income to tax bands Allocate taxable non-savings income to tax bands Allocate taxable savings income to tax bands From TC21 TC30 £ Allocate taxable dividend income to tax bands From ... Gains Tax, paid on gains which are chargeable to UK tax For example, some countries not have a separate Capital Gains Tax; instead individuals pay Income Tax on their gains This Income Tax will ... helpsheet The amount of the UK tax chargeable on that item of income The amount of the UK tax chargeable on that item of income is the difference between: • the tax due on your income including the item...
Ngày tải lên: 29/03/2014, 03:21
the definitive guide to sales and use tax
... Transaction Privilege Tax, Gross Receipts Tax, General Excise Tax, Retailers Occupation Tax, Gross Retail Tax, and/or Consumer Sales Tax The five states that not impose general sales and use taxes are Alaska, ... state sales tax, many local jurisdictions there impose a local sales tax A recent Census Bureau report1 indicates that sales tax comprises 31% of taxes that states collect, second only to income tax ... collecting sales tax Self-assessment of tax When sales tax is not due, the purchaser has the obligation to self-assess the tax Selfassessing the tax means reporting to the appropriate taxing jurisdiction...
Ngày tải lên: 05/11/2014, 22:50
Corporate income tax evasion and efficiency loss
... down into individual income tax, employment tax, corporate income tax etc Looking into the data provided in Slemrod (2007), there are some interesting findings Individual income tax is further divided ... individual business income, small corporations and large corporations? How tax evasion decisions are made and what is the distinction between individual income tax and corporate income tax? Intuitively, ... simple model to analyze corporate income tax evasion, based on Chen and Chu’s work The basic difference between corporate income tax evasion and individual income tax evasion is that the former...
Ngày tải lên: 03/10/2015, 21:58
Minicase chapter 15 us cooperate income tax
... luật thuế Tax Reform Act tỷ suất thuế Mỹ không thay đổi thời gian dài 25 năm Còn nước công nghiệp lại giới tiếp tục cắt giảm thuế để cố gắng thu hút đầu tư nước Chế độ thuế Trì hoãn thuế (tax deferral): ... nước Mỹ nên cắt giảm thuế suất TNDN, chuyển qua mô hình thuế vùng (territorial tax) , dùng 2? Trả lời: Hạn chế worldwide tax Mỹ nay: − − Tạo động để DN Mỹ giữ lợi nhuận nước không chuyển nước Thu ... nước Điều gây tranh cãi Mỹ việc xem xét cắt giảm thuế suất TNDN Mỹ 3 Thuế suất thực (effective tax rates): “Có công ty lớn xem phận nghiệp vụ thuế họ trung tâm lợi nhuận”- National Public Radio,...
Ngày tải lên: 27/04/2016, 12:27
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