Sentence examples for shareholder level from inspiring English sources

"It is reflective of changed values at the shareholder level".

At the shareholder level, the profits are again subject to corporation tax.

L. 98 369, § 721(b)(2), struck out "or S corporation shareholder level" in heading and second sentence which provided that "In the case of an S corporation, subsections (a), (b), and (c) shall apply at the shareholder level".

Consequently, unless some form of relief applies, the profits are taxed twice, at both the company and shareholder level.

Between 1982 and 1984, §108 provided that the exclusion from gross income and the reduction in tax attributes occurred at the shareholder level.

Proponents of that plan contend that corporate profits are now taxed twice, first at the corporate level and then at the shareholder level.

It also probably sent Facebook over the 500-shareholder level.

This will have the benefit of keeping the company below the 500-shareholder level and will also allow it to control any private market in its shares from springing up.

The result is embedded in a multilateral tax framework that considers three types of taxation simultaneously: taxation of managerial remuneration, firm level deductibility of stock option plan costs, and capital gains taxation at the shareholders' level.

Another approach would be to shift from corporate-level to shareholder-level taxation, as Alan Viard and I proposed in an HBR article last year.

Normally, publicly traded companies are taxed as corporations, which means that shareholders pay both an entity-level tax and also a shareholder-level tax on dividends or capital gains.