The tax-rate-disparity test compares the effective tax rate
in the country where the sales are executed with the effective tax rate
where the property is deemed to be manufactured (i.
says, "Like most companies, we are strongly influenced by tax incentives that improve our GAAP financial reporting metrics, such as our reported income, effective tax rate
, and earnings per share.
While, on average, there is not a substantial disparity in the effective tax rates
, there are wild swings from company to company, thanks to some special circumstances.
If no offsetting tax changes occur abroad by 2013, these tax changes will place Canada's rate for capital investment close to the average level of marginal effective tax rates
among 80 countries worldwide.
Other legitimate tax planning opportunities to reduce effective tax rates
can enhance the result achieved by moving IP to low-taxed jurisdictions.
Although the share of pre-tax income for the middle three quintiles declined, lower effective tax rates
and robust income growth resulted in higher average after-tax income in 1997 than in 1979.
The judge adopts a 9 percent cap rate for each year, and after adding it to the applicable effective tax rate
Phaseouts of itemized and IRA deductions and personal exemptions are examples of hidden tax rates which add to effective tax rates
, Mares said.
We believe a supply chain is truly optimized only when: customers are "delighted" with products and services; total supply chain costs and cycle times (to buy, make, move, and sell the product) are at lowest and fastest possible levels; the supply chain is contributing to profitable sales growth; worldwide effective tax rates
are at lowest possible levels; capital efficiency (working and fixed) is at lowest possible levels; and the supply chain is able to respond to changes faster than its competitors.
The effective tax rate
in the quarter ended August 31, 1996 was impacted by lower foreign effective tax rates
on a portion of the Company's income generated and indefinitely reinvested in Costa Rica.
Studies of bank taxation have been a notable exception to this role - existing studies have sought to measure the impact of tax reform by estimating average effective tax rates
This indispensable reference work provides detailed comparative information on marginal effective tax rates
by country by type of capital asset for 1980, 1985 and 1990, an index, a good working bibliography in the form of the separate chapter references, an introductory chapter by Jorgenson explaining the issues and findings, and a methodological appendix to that chapter by Jorgenson explaining the Jorgenson cost of capital  and marginal effective tax rate
[1; 3] concepts (the latter refining Harberger's notion of the effective tax rate
) and the King-Fullerton framework  for calculating the cost of various types of capital.
If the deferral rules change, there could be negative rating implications in the sector, especially for those companies that may have a potentially larger increase in their effective tax rates
This may not be a serious concern if the effective tax rates
of the foreign country and the U.
Interesting to note is that 61 percent of the executives said that their companies have not estimated the impact of SFAS 141 and 142 on such key business metrics as earnings per share (EPS); return on assets (ROA); earnings before interest, taxes, depreciation and amortization (EBITDA); and effective tax rates