undistributed profit

Also of course, that undistributed profits in the business should not be taxed.

The maximum allocation is 90% of the undistributed profits for the year concerned.

For example, undistributed profits could be treated in several different ways:

In particular, it proposes that an undistributed profits tax be imposed at the corporate rate.

A tax called the undistributed profits tax was enacted in 1936.

Accordingly, the Association submits that there is no need for an undistributed profits tax.

In November 2012, shareholders voted to pay over 63 percent of undistributed profits as dividends.

For example, is undistributed profit really a "surplus", or is it a cost of production?

Past undistributed profits do not affect a company's ability to pay out tax-exempt dividends on current income.

The way the promoter paid the owners for undistributed profits was similar to a dividend strip operation.

In that case, the reported consumption of fixed capital could contain an element of undistributed profit.

The Undistributed profits tax was only short-lived.

Since 1984 they have been cutting the "undistributed profits" that are a major source of net investment for modernization and for innovation.

Own capital (funds) includes capital of the owner, undistributed profits and depending on countries, specific reserves or provisions.

Equity is comprised of capital permanently invested in the firm (excluding loans) and undistributed profits from past operations.

While serving in that position, he was regarded as an economic experimenter, and was the prime advocate of the Undistributed profits tax.

Undistributed profits are not subject to income taxation, regardless of whether these are reinvested or merely retained.

Reinvested earnings and undistributed profit 2.1.2.

But from 1 July 1967 the law on undistributed profits tax changed and Francis Richards as constituted could no longer serve that purpose.

I think point 18 of the report is particularly important, where it indicates reduction of corporation tax on undistributed profits as an instrument for increased employment.

Accordingly there will often be little in the way of undistributed profits to act as a practical buffer of the kind assumed in the Report.

Some argue that the Undistributed profits tax enacted in 1936 caused a panic in Corporate America.

The price is $2.25bn plus undistributed profits and net cash that Xstrata, the multinational miner, invested in the enterprise during its 14 months of ownership.

Raising the share of wages in the national income would lower the undistributed profits of corporations and reduce the excessive level of savings.

- 11 the undistributed profits consist wholly or partly of profits or income arising in such other State.