The Laffer Shares would be equity, and they would be entitled to receive dividends in perpetuity.
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They were advised that when they buy shares of stock in the Packers they would not receive dividends.
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"It's unfair for those who receive dividends to pay zero tax, " Buffett underscored.
This rule allows a foreign holding company to receive dividends from operating subsidiaries and transfer the proceeds to other foreign subsidiaries without U.S. taxation.
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Although his factory is still not making a profit, the local partner wants to receive dividends because the study envisaged that the factory would be making money by then.
The price earnings ratio represents what investors are willing to pay for the stock compared with what they can expect to receive in dividends.
Anyway, when a society does convert, its current customers are the ones who receive the dividends if they choose to keep their shares rather than cash them in.
The effect is that shareholders receive much lower dividends as owners, than might otherwise be the case.
It does not guarantee that shareholders will receive the missed dividends in the future, but rather confers the right to accrue a balance.
In theory, investors should be indifferent about whether they receive money as dividends or buy-backs (and, indeed, firms should not care how they hand over the money).
If your stock is lent out, instead of real dividends, you receive something called "payments in lieu of dividends, " which aren't eligible for the lower 15% rate.
Either capital gains on their sales of stock or 15% on the dividends they receive.
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That enables investors to trade them throughout the day and receive equity-like dividends while avoiding the capital gains distributions mutual funds are required to pass on even to shareholders who themselves buy and hold their shares.
These are a special type of share that pay a regular flat dividend in perpetuity, and which receive their payment in preference to the dividends paid out on ordinary shares.
The top tax rate on corporate dividends, which the Romneys also receive, was 39.6% until the Bush tax cuts of 2001 began a gradual reduction in ordinary income rates.
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So you can think of earnings yield as the engine that drives both dividends and capital gains, the two forms in which shareholders receive most of their income from their shares.
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