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Browsing by the letter "T"
Displaying next 80 results of 491
Tax Clawback Agreement
Definition: An agreement to contribute as equity to a project the value of all previously realized project-related tax benefits not already clawed back. Exercised to the extent required to cover any cash deficiency of the project.
Definition: An agreement to contribute as equity to a project the value of all previously realized project-related tax benefits not already clawed back. Exercised to the extent required to cover any cash deficiency of the project.
Tax Clientele
Definition: Categories of investors who have specific preferences for debt or equity because of differences in their personal tax rates.
Definition: Categories of investors who have specific preferences for debt or equity because of differences in their personal tax rates.
Tax Credit
Definition: A direct dollar-for-dollar reduction in tax allowed for expenses such as child care and R&D for building low-income housing. Compare tax deduction.
Definition: A direct dollar-for-dollar reduction in tax allowed for expenses such as child care and R&D for building low-income housing. Compare tax deduction.
Tax Credit, Tax Depreciation, Tax Relief
Definition: Tax incentive programs designed to encourage, stimulate, or subsidize the ownership of real estate.
Definition: Tax incentive programs designed to encourage, stimulate, or subsidize the ownership of real estate.
Tax Deduction
Definition: An expense that a taxpayer is allowed to deduct from taxable income.
Definition: An expense that a taxpayer is allowed to deduct from taxable income.
Tax Deferral Option
Definition: Allowing the capital gains tax on an asset to be payable only when the gain is realized by selling the asset.
Definition: Allowing the capital gains tax on an asset to be payable only when the gain is realized by selling the asset.
Tax Differential View (of Dividend Policy)
Definition: The view that shareholders prefer capital gains over dividends, and hence low payout ratios, because capital gains are effectively taxed at lower rates than dividends.
Definition: The view that shareholders prefer capital gains over dividends, and hence low payout ratios, because capital gains are effectively taxed at lower rates than dividends.
Tax Equity And Fiscal Responsibility Act Of 1982 (TEFRA)
Definition: Legislation to increase tax revenue by eliminating various taxation loopholes and instituting tougher enforcement procedures in collecting taxes.
Definition: Legislation to increase tax revenue by eliminating various taxation loopholes and instituting tougher enforcement procedures in collecting taxes.
Tax Evasion
Definition: Illegal by reducing tax burden by underreporting income, overstating deductions, or using illegal tax shelters.
Definition: Illegal by reducing tax burden by underreporting income, overstating deductions, or using illegal tax shelters.
Tax Free Acquisition
Definition: A merger or consolidation in which (1) the acquirer's tax basis on each asset whose ownership is transferred in the transaction is generally the same as the acquiree's, and (2) each seller who receives only stock does not have to pay any tax on the gain realized until the shares are sold.
Definition: A merger or consolidation in which (1) the acquirer's tax basis on each asset whose ownership is transferred in the transaction is generally the same as the acquiree's, and (2) each seller who receives only stock does not have to pay any tax on the gain realized until the shares are sold.
Tax Haven
Definition: A nation with a moderate level of taxation and/or liberal tax incentives for undertaking specific activities such as exporting or investing.
Definition: A nation with a moderate level of taxation and/or liberal tax incentives for undertaking specific activities such as exporting or investing.
Tax Haven Affiliate
Definition: A wholly owned entity in a low-tax jurisdiction that is used to channel funds to and from a multinational's foreign operations. The tax benefits of tax haven affiliates were largely removed in the US by the Tax Reform Act of 1986.
Definition: A wholly owned entity in a low-tax jurisdiction that is used to channel funds to and from a multinational's foreign operations. The tax benefits of tax haven affiliates were largely removed in the US by the Tax Reform Act of 1986.
Tax Holiday
Definition: A reduced tax rate that a government provides as an inducement to foreign direct investment.
Definition: A reduced tax rate that a government provides as an inducement to foreign direct investment.
Tax Liability (or Total Tax Bill)
Definition: The amount of tax that must be paid. Taxpayers meet (or pay) their federal income tax liability through withholding, estimated tax payments, and payments made with the tax forms they file with the government.
Definition: The amount of tax that must be paid. Taxpayers meet (or pay) their federal income tax liability through withholding, estimated tax payments, and payments made with the tax forms they file with the government.
Tax Lien
Definition: The right of the government to enforce a claim against the property of a person owing taxes.
Definition: The right of the government to enforce a claim against the property of a person owing taxes.
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