Most other countries either tax the profit at the corporate level and then dividends are tax free, or dividends are distributed tax free at the corporate level and then taxed at the usual individual income tax rates.
FORBES: This Might Not Be The Best Time To Be Investing For A Dividend Income
Firstly, capital incomes are often taxed twice, once at the corporate level then again at the level of the recipient.
FORBES: Taxing Capital Isn't About Fair: It's About Efficiency
Or does Buffett believe that dividends should be fully taxed twice--once at the corporate level and then again at the individual level?
The US system, until the Bush cuts, taxed the dividend at the corporate level and then again at regular income tax rates for the recipient.
FORBES: This Might Not Be The Best Time To Be Investing For A Dividend Income
He noted that most small businesses are run as sole proprietorships or pass-through entities--S corps and partnerships--meaning their profits aren't taxed at the corporate level but are passed through and taxed on the individual owner's returns, at individual rates.
Finally, dividends will be taxfree at the corporate level, and individuals will get a 50% exemption.
Or you can tax the profits at the corporate level and then dividends are tax free to the recipients.
Innovation at a corporate level is a power struggle between the desire not to change and the desire to change.
Yahoo has been facing turmoil at its corporate level since September, when CEO Carol Bartz was fired.
To raise relatively cheap capital and avoid tax at the corporate level, the company reorganized as a master limited partnership.
The correct tax rate for dividends and capital gains is zero because they have already been taxed at the corporate level.
FORBES: Romney's Return Suggests He Paid 57.9% In Taxes And Gifts To Charity
Cash flow at the corporate level also has flattened in recent quarters.
What is true at the corporate level is also true in aggregate.
Individuals who lived off investment income would pay no tax (although that income would have been taxed once already at the corporate level).
"Reading the headlines about poverty and politics in India might put you off, but there are lots of jewels at the corporate level, " he explains.
As for dividends, they're already taxed at the corporate level.
At the corporate level, the browbeating takes a different form.
"If you're a banker and you're looking at the ability to repay debt at the corporate level, there is virtually no operating cash flow, " says a Hong Kong securities analyst.
By contrast, corporations that forge compliance programs at the corporate level through collaboration produce the sort of harmony across organizational functions that eliminate anachronistic and ineffective compliance programs not aligned to business needs.
In the marketplace, Hyundai and Kia are rivals, often offering alternatives to each other's models, though the two South Korean carmakers operate as sister companies at the corporate level, sharing both technologies and components.
If MLPs were to become taxed at the corporate level, they would lose their cost of capital advantage and would likely not be able to pay and grow their distributions at the same rates.
FORBES: A Guide To High Yield Havens: Master Limited Partnerships
The world is in the midst of creating a new development model that, at the corporate level, could bestow competitive advantages and create sustainable corporate futures, while fostering more equitable global economic growth and also tackling climate change.
"Our vision at the highest corporate level is different, " he says.
When we discuss corporate social responsibility, it is almost exclusively contextualized in terms of the actions and decision-making at the corporate, organizational level.
FORBES: Mindfulness as a Tool for Organizational and Social Change
Housing inventories are at the lowest level since 1963, corporate profits are at an all time high, cash in the bank is at an all time high, announced stock buybacks are at an all time high, consumer spending is at an all time high, household obligations are the lowest since 1993.
FORBES: None Of The Above: 2012, A Transformational Political Year?
To get a proper sense of how the world economy is moving, even at the level of the corporate behemoths, you just need a little perspective.
Once again, it was the employees at the grassroots level who convinced corporate management to offer recognition.
Corporate crime at the C-level is an act of opportunity and hubris.
FORBES: Forget Everyone Else: Why Aren't Auditors Answering For Financial Crisis?
应用推荐