EconomiA 14 (2013) 185–198 The influence of interest on net equity and interest rates on tax neutrality – a case study of the Brazilian corporate taxation Aloísio Flavio Ferreira de Almeida a ‚ Nelson Leitão Paes b‚∗ b a Funda¸ cão Getúlio Vargas‚ EAESP‚ Brazil Programa de Pós-Gradua¸cão em Economia (PIMES/UFPE) e CNPq‚ Brazil Abstract In this paper we visit the capital income taxation in Brazil to know whether and to what extent interest on net equity (INE) has an influence on tax neutrality‚ i.e
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Examples Of Net Present Value (NPV)‚ ROI and Payback Analysis Introduction Terms and Definitions Net Present Value - Method of calculating the expected net monetary gain or loss from a project by discounting all expected future cash inflows and outflows to the present point in time. Discount Rate - Also known as the hurdle rate or required rate of return‚ is the rate that a project must achieve in order to be accepted rather
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Advanced Medical Technology Corp. There are numerous factors‚ apart form the amount involved and security or collateral offered‚ a bank or any lending institution considers when granting a loan to potential borrowers. Some of the most important are a business/company’s financial standing‚ its financial obligations‚ the purpose for borrowing‚ past financial dealings of the borrower and its existing businesses with other entities. All of these are important factors to determine whether or not a bank
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the growing inequality between wages and profits. Through looking at these two relationships we can see the worsening condition of the distribution of income and wealth in Australia. When looking at changes in income in Australia‚ the recent trends (as seen in diagram 1 and diagram 2) shows the top 20% or highest quintile‚ increasing their income share from an averaged 38% in 1994/95 to over 41% in 2007/08. This increase has resulted from the long period of economic growth‚ characterised by increasing
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Income Statement of the Air Asia for the quarter end 31/3/2014‚ 30/6/2014 and 30/9/2014 First quarter 2014 (1Q14) The Group recorded revenue of RM1302.4 million for the quarter ended 31 March 2014‚ 0.1% higher than the revenue of RM1300.8 million recorded in the quarter ended 31 March 2013. The revenue growth was supported by a 4% growth in passenger volume while the average fare was down 9% at RM164 as compared to RM180.achieved in first quarter of 2013. Ancillary income per passenger was increased
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A major social problem in America today is its inequality of the distribution of income. "Income inequality refers to the gap between the rich and the poor. The United States has the most unequal income distribution in the industrialized world‚ and it is growing at a faster rate than any other industrialized country" (Eitzen & Leedham‚ pg. 37). The main reason as to why income is distributed so unequally is because of the gap between social classes. Each social class has a certain power‚ and
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Separation of ownership and control Advantages and Disadvantages of using common stock to finance your business- Advantages: * Less risky than financing with bonds * Dividends paid only on decisions by the board of directors * If the corp. does not pay the dividends‚ they can reinvest the cash * Can use the proceeds of stock issue to maintain or improve its debt to equity ratio Disadvantages: * Dividends paid are not tax deductible. Interest or debt is tax deductible *
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Specification sheet Diesel generator set NT855 series engine 320 kVA–440 kVA 50 Hz 320 kW–400 kW 60 Hz Description This Cummins® Power Generation commercial generator set is a fully integrated power generation system‚ providing optimum performance‚ reliability‚ and versatility for stationary standby‚ prime power‚ and continuous duty applications. Cooling system – Standard integral setmounted radiator system‚ designed and tested for rated ambient temperatures‚ simplifies facility design requirements
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Board of Directors Mr. Brijmohan Lal Munjal Mr. Pawan Munjal Mr. Sunil Kant Munjal Mr. Suman Kant Munjal Managing Director & Jt. Managing Director Non-Executive Director Chairman CEO Mr. Paul Edgerley Non-Executive and Non-Executive Director Independent Director Mr. Pradeep Dinodia Hero Motocorp Ltd.‚ formerly Hero Honda‚ is an Indian motorcycle and scooter manufacturer based in New Delhi‚ India. Hero Honda started in 1984 as a joint venture between Hero Cycles of India and Honda of
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these two factors would give any company a big edge in the frozen novelty industry‚ which in my mind commands a higher premium. When estimating Eskimo Pie’s value‚ past performance must also be considered. As can be seen from Exhibit 1 in the case‚ net sales have increased over 50% since 1987 ([47198 - 30‚769] / 30‚769)‚ and profits have skyrocketed over 1300% since 1987 ([2526-171] / 171). Taking into account all of these factors in to account‚ I think that as a stand-alone company‚ Eskimo is worth
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