Intercorporate

Under the new treaty, no tax will be chargeable on intercorporate non-portfolio dividends where the recipient holds directly at least 80 per cent of the voting power of the company paying the dividend, subject to certain conditions. ❋ Unknown (2008)

The double and multiple taxation of dividends paid by one firm to another - intercorporate dividends - was explicitly included in the 1930s as part of a package of tax and other policies aimed at eliminating United States pyramidal business groups. ❋ Unknown (2006)

Future tax reforms in the United States should mind the original intent of Congress and the President regarding intercorporate dividend taxation. ❋ Unknown (2006)

Due to numerous states' slow recovery from the economic downturn and the shrinkage of state tax revenues in the last few years, more and more states have directed their attention to intercorporate transactions and income shifting schemes. ❋ Unknown (2005)

The good news is there are initiatives under way to intercorporate survival training near the level of what goes on near Fort Bragg today into flight school at Fort Rucker, Alabama. ❋ Unknown (2002)

Clayton Anti-Trust Act, an amendment of the Sherman Act (1890), prohibited price discrimination, exclusive selling or leasing contracts, intercorporate stockholdings, and interlocking directorates in large corporations. ❋ Unknown (2001)

Critical elements included an initial focus on intercorporate organizational development, sustained top management support and decision making versus “wait-and-see” attitudes, and a long-term view. ❋ NOEL CAPON (2001)

From the way things were reported, you'd think intercorporate conflict was dissolved with a wave of the Counselor wand. ❋ Niven, Larry (1991)

It will be well for the banking community, who are vitally interested in the maintenance of stable credit, thoroughly to investigate how valid stock quotations are, either as a basis of credit or as a basis for major intercorporate transactions. ❋ Unknown (1969)

For a taxable U.S. corporation, the U.S. tax code permits an intercorporate dividend-received deduction DRD on dividends paid on equity securities, including traditional preferred stocks.

The double (and multiple) taxation of dividends paid by one firm to another intercorporate dividends - was explicitly included in the 1930s to eliminate pyramidal corporate groups. ❋ Unknown (2009)

Current US tax reform proposals do not distinguish dividends paid to individuals from intercorporate dividends and, by eliminating double taxation on both sorts of dividends, may allow pyramidal groups in the US again for the first time since the 1930s. ❋ Unknown (2009)