Legal Dictionary

Search results for: “corporate tax”

  • Corporate Venturing Scheme

    English Legal System: Corporate Venturing SchemeIn the context of the English law, A Dictionary of Law provides the following legal concept of Corporate Venturing Scheme : (CVS) A scheme designed to encourage established companies to invest in the full-risk ordinary shares of companies of the […]

  • Tax-Exempt

    Tax-Exempt Organization Definition (in the Accounting Vocabulary)The The New York State Society of Certified Public Accountants offers the following definition of Tax-Exempt Organization in a way that is easy for anybody to understand: An incorporated organization which exists for educational […]

  • Body Corporate

    A corporation. This is an early and undoubtedly correct term to apply to a corporation. Co. Litt. 250a; 23 Wend. (N. Y.) 141; 81 Pa. St. 389. …

  • Excise Tax

    Excise Tax

    A tax laid upon the manufacture, sale or consumption of commodities within the country, upon licenses to pursue certain occupations, and upon corporate privileges. A form of indirect tax imposed upon the acts of persons. Roberts v City of Baton Rouge, 108 So.2d 111, 236 La. 526. Has also […]

  • Franchise Tax

    Franchise Tax Definition (in the Accounting Vocabulary)The The New York State Society of Certified Public Accountants offers the following definition of Franchise Tax in a way that is easy for anybody to understand: State tax which is imposed on a state-chartered CORPORATION for the right to do […]

  • Capital Stock Tax

    Either (a) a tax imposed on capital stock in the hands of stockholders; or (b) a tax upon the privilege of doing business in corporate form, measured by the amount of capital stock outstanding. The last federal tax of the latter type was repealed in 1945….

  • Accumulated profits tax

    A way of referring to those provisions of [the] Internal Revenue Code designed to penalize corporations which accumulate earnings beyond the needs of the business so as to avoid distributions to shareholders, who would thereupon be taxed on what they had received. It is a particular temptation […]

  • Personal Tax View (Of Capital Structure)

    The argument that the difference in personal tax rates between income from debt and income from equity eliminates the disadvantage from the double taxation (corporate and personal) of income from equity….

  • Imputation Tax System

    Arrangement by which investors who receive a dividend also receive a tax credit for corporate taxes that the firm has paid….

  • Corporate Finance

    One of the three areas of the discipline of finance. It deals with the operation of the firm (both the investment decision and the financing decision) from that firm’s point of view….

  • Corporate Financial Management

    The application of financial principals within a corporation to create and maintain value through decision making and proper resource management….

  • Corporate Financial Planning

    Financial planning conducted by a firm that encompasses preparation of both long- and short-term financial plans….

  • Corporate Processing Float

    The time that elapses between receipt of payment from a customer and the depositing of the customer’s check in the firm’s bank account; the time required to process customer payments….

  • Corporate Acquisition

    The acquisition of one firm by anther firm….

  • Corporate Bonds

    Debt obligations issued by corporations….