News & Analysis as of

Shareholders › Tax Incentives

Bennett Jones LLP

Employee Ownership Trusts—A Useful Tool for Employee Business Ownership?

Bennett Jones LLP on

There is a growing international movement to increase employee ownership of businesses. Some jurisdictions such as the United Kingdom and the United States have developed tax rules and incentives to facilitate business...more

Bradley Arant Boult Cummings LLP

Tax Cuts and Jobs Act Taxes Some Incentives - ACREL News & Notes

Bradley Arant Boult Cummings LLP on

Section 118 provides “[i]n the case of a corporation, gross income does not include any contribution to the capital of the taxpayer.” The regulations promulgated under Section 118 under prior law provide, with respect to...more

Bilzin Sumberg

IC-DISC Benefits Enhanced with Foreign Shareholders

Bilzin Sumberg on

Since the reduction in the individual tax rate on qualified dividends in 2004, the Interest Charge Domestic Sales Corporation (“IC-DISC”) has become an attractive vehicle to obtain a tax incentive for exporting U.S.-produced...more

3 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up Log in
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide