The main purpose of the report is to make a decision for Linear Technology on dividend policy. The report analyzed the impact of changing future dividend policy on the value of the company‚ based on its historical performance‚ financial history and market trends. Linear Technology is a large-scale company which focus on the analog segments within semiconductor industry. It went public in 1986 and announced its dividend policy on 1992. Nowadays‚ under the market environment where dividends are
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Dividend Policy: Clientele Effects and Signalling Model Literature Review Sharon Theresia 17132233 Corporate Finance 307 Singapore Campus Abstract Two of the most influential dividend policies are being reviewed and compared. in this paper‚ clientele effects and signalling model are two chosen policies. Findings implied that clientele is shaped by tax preferences of shareholders which in the end will determine companies’ ideal dividend policies. It is also believed that amount of paid dividend
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Li Zaihua S3420690 HP: 92336485 Singapore Budget 2014 – Earnst and Young Summary Budget 2014 has witnessed the effort from Government in the economic restructuring path by extending and refining tax incentives to boost productivity and promote innovation so as to sustain its competitiveness in the economy. At the same time‚ several measures were introduced to build an inclusive social structure of Singapore by providing financial support to the senior citizens and the lower income groups. In
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professionals. Inheritance and gift taxes are also added along with a payroll tax for social security. The main indirect tax is manufacture’s sales tax with rates ranging from 5 percent to 50 percent on listed product (nationalencyclopedia.com). Taxation: Companies carrying out industrial and commercial activities in Angola are subject to income tax on all profits resulting from Angola. If the company has its headquarters in Angola‚ it will be hit with industrial tax on its profits derived
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Tutorial 6 : Chapter 11 – Capital Gains Tax 11.6 Dave Solomon is 59 years of age and is planning for his retirement. Following a visit to his financial adviser in March of the current tax year‚ Dave wants to contribute funds to his personal superannuation fund before 30 June of the current tax year. He has decided to sell the majority of his assets to raise the $1‚000‚000. He then intends to rent a city apartment and withdraw tax-free amounts from his personal superannuation account once he turns
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CONFIDENTIAL AC/OCT 2007/TAX370 UNIVERSITI TEKNOLOGI MARA FINAL EXAMINATION COURSE COURSE CODE EXAMINATION TIME : : : : TAXATION 2 TAX370 OCTOBER 2007 3 HOURS INSTRUCTIONS TO CANDIDATES 1. 2. 3. 4. This question paper consists of five (5) questions. Answer ALL questions in the Answer Booklet. Start each answer on a new page. Do not bring any material into the examination room unless permission is given by the invigilator. Please check to make sure that this examination pack consists
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BUDGET PROPOSALS 1 Dividends Tax A dividend withholding tax will replace STC from 1 April 2012 at a rate of 15%. As from 1 March 2012‚ the inclusion rate for individuals and special trusts will increase to 33‚3%. For companies and other trusts this will increase to 66‚6%. A number of the exclusion limits have been increased. 2 Capital Gains Tax 3 Medical Tax Credit System As from 1 March 2013‚ the new Medical Tax Credit System will come into effect. Further
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Areas of Greater Significance A solid knowledge of the adjusted basis computation and the concept of realized vs. recognized gain or loss is necessary for further tax study by the student. In addition to the applications in the study of individual taxation‚ many of the special rules for corporations and partnerships deal with the concepts of gain or loss recognition and adjusted basis. Areas of Lesser Significance In the interest of time‚ the instructor may determine that the following areas are
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receive higher tax rates? In Foldvary’s article‚ he says‚ “Higher taxes on goods or labor raise their costs‚ and therefore reduce their quantities. This reduction in output‚ income‚ and investment is called the deadweight loss or excess burden of taxation‚ and has been estimated to be over $1.5 trillion per year “. This basically means that increasing the tax on the rich would cause the middle class to spend more money for the things they buy because the companies they buy from are all ran by rich
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Union budget of India From Wikipedia‚ the free encyclopedia The Union Budget of India‚ referred to as the Annual Financial Statement[1] in Article 112 of the Constitution of India‚ is the annual budget of the Republic of India‚ presented each year on the last working day of February by the Finance Minister of India in Parliament. The budget‚ which is presented by means of the Financial Bill and the Appropriation bill has to be passed by the House before it can come into effect on April 1‚ the start
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