tax shield การใช้

• Meantime, the government is calling the tax shield a success.
• Usually, the main benefit is a tax shield resulted from tax deductibility of interest payments.
• Plus, in most jurisdictions the accruing interest is tax deductible, providing the borrower with a substantial tax shield.
• The value from the interest tax shield assumes the company is profitable enough to deduct the interest expense.
• Recent tax-reform bills in Ecuador have foundered because many congressmen and their supporters run businesses that benefit from tax shields.
• Corporations, in turn, take advantage of myriad tax shields put into place decades ago to protect local industries from foreign competition.
• Trade-off theory of capital structure allows bankruptcy cost to exist as an offset to the benefit of using debt as tax shield.
• To the 90 cents, our analyst adds 39 cents for the tax shield generated by employee stock option exercises, and 60 cents from option exercises themselves.
• Chairman and managing director Thomas Chan Chun-hoo said they would maintain the division as a quasi-tax shield for other electronic-related business based on some tax regulations.
• The " tax shield " could also contribute billions of euros ( dollars ) to the bread-and-butter of the country's economy : small and medium-sized businesses.
• The APV method is especially effective when a leveraged buyout case is considered since the company is loaded with an extreme amount of debt, so the tax shield is substantial.
• During this period he unveiled the concept of the tax shield, which he would initiate in 2006 at a level of 60 % excepting health insurance and social debt reimbursement.
• And it will become important in the future, amid recent threats by some European Union officials to introduce similar tax shields in other countries if Switzerland insists on keeping its tight banking secrecy laws.
• The accord hammered out Thursday called for reinstatement of the income tax, which had been abolished last year; the elimination of a host of tax shields; and new taxes on banking transactions, luxury cars and corporate profits.
• Blodget says the first of the above items _ the tax shield _ will boost Yahoo's cash flow by $ 263 million ( more than its net income for 1999 and the first three quarters of 2000 combined ).
• There is usually a small amount left over as monthly profit for the owner ( positive cash flow ), but the greater investment payoff comes from the tax shields afforded to the owner through the use of leverage or gearing.
• Though an analyst should make thorough adjustments to account for amortization, intertemporal tax differences, taxes on nonoperating income, and other adjustments, sometimes the following simple back-of-the-envelope formula is employed to show de-levered profits by removing the effects of a debt tax shield:
• Technically, an APV valuation model looks similar to a standard WACC, cash flows would be discounted at the unlevered cost of equity, and tax shields at either the cost of debt ( Myers ) or following later academics also with the unlevered cost of equity.
• These criticisms referred to the lowering of the tax shield and the deduction of a portion of the interest to acquire the principal residence, which would benefit first to the biggest borrowers, and possibly causing a rise in property prices detrimental to the poorest buyers.
• The government relied on the effect of the measures announced and considers that they will both stimulate work ( overtime and facilitated transmission of wealth ) and increase investment in increasing the attractiveness of the French territory for owners of capital available for investment ( tax shield ).