Tax preference item


 

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Tax preference item

Items that must be included when calculating the alternative minimum tax.



Tax preference item

Similar Matches

Loan Preference Principle

Loan Preference Principle

The theory that a covered loan is less expensive when its cost is calculated in one currency, it will also be less expensive in all other currencies.


Generalized System of Preferences

Generalized System of Preferences

Tariff preferences for developing countries, by which developed countries let certain manufactured and semi-manufactured imports from developing countries enter at lower tariffs than the same products from developed countries.


Preference shares

Preference shares

Shares in a company which give their holders an entitlement to a fixed dividend but which do not usually carry voting rights. The important difference between preference and ordinary shares are:The dividend on ordinary shares is uncertain and variable (high when the company does well, poor or non-existent when it does badly). Preference shareholders get a fixed dividend which, if not paid, usually accrues until it can be.Each ordinary share usually carries a vote. Preference shares do not usually carry a vote unless dividends fall into arrears.In the event of a winding up, preference shares are usually repayable at par value, and rank above the claims of ordinary shareholders (but behind bank and trade creditors).Preference shares may be issued with the right of conversion into ordinary shares. These are called convertibles.


Participating preference shares

Participating preference shares

Preference shares which, in addition to paying a specified dividend, entitle preference shareholders to participate in receiving an additional dividend if ordinary shareholders are paid a dividend above a stated amount.


Preferences

Preferences

1. In trade policy, this refers to special advantages, such as lower-than-MFN tariffs, accorded to another country's exports, usually in order to promote that country's development. See GSP. 2. In trade theory, this refers to the attitudes of consumers toward different goods, as represented by a utility function. Some propositions in trade theory use the assumption of identical and/or homothetic preferences.


Further Suggestions

Weak axiom of revealed preference
Revealed preference
Preference stock
Tariff preference
stepped preference shares
Liquidity preference hypothesis
Preference for variety
redeemable preference shares
Homothetic preferences
Identical preferences
Involuntary liquidation preference
Preference share
cumulative preference shares
Community preferences


 
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