Report on the computation of business profits for tax purposes. May 1977

Worldwide capital gains obtained by resident companies are included in taxable income and taxed at the standard flat rate of 35%.. BRANCH

50% of the negative net amount of capital gains and losses upon disposal and redemption of shares or paid in capital can be deductible for tax purposes. This is

The second layer is a personal income tax on the returns on the saving (including interest, dividend, capital gains and non-corporate business profits), which creates a tax bias

The after-tax corporate investment income (including the 50% taxable portion of capital gains) can then be paid to the business owner as a taxable dividend and taxed at

• Non-eligible dividends include dividends paid from profits taxed at the small business tax rate and;!. • Corporate

The purpose of this single-case study is to develop a stronger understanding of the extent to which ambush marketing affects employee stress and group cohesion during a

3 A conceptual framework placing small and medium-sized enterprises at centre stage To explain the observed pattern of resilience and subsequent distress of small firms, and in

Amdahl Inn of Court, 2/15/01; “Ethics: LA Law on Trial” and “Age Discrimination,” Academy of Certified Trial Lawyers of Minnesota ACTLM CLE, March 14 and 16, 2000,