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When Do Disguised Dividends Add Up to Minority Shareholder Oppression?

Farrel Fritz

De facto dividend. Disguised dividend. Constructive dividend. The tax laws thus provide no small incentive for owners of closely held companies to pay themselves, shall we say, generous compensation in lieu of declaring and paying dividends.

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Salisbury Bancorp, Inc. Reports Results for First Quarter 2023; Declares 16 Cent Dividend

Benzinga

Net Interest and Dividend Income Tax equivalent net interest income of $11.3 See SUPPLEMENTAL INFORMATION – Net Interest and Dividend Income on page 9 of this release for additional details. million, were partially offset by common stock dividends paid of $0.9 Non-Interest Income Non-interest income of $2.7

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Weekly Roundup: December 15-21, 2023

Harvard Corporate Governance

Posted by Lara Aryani and William Kim, Shearman & Sterling LLP, on Thursday, December 21, 2023 Tags: anti-ESG , E&S , ESG , Shareholder

Dividends 100
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Exploring key 2024 tax bill proposals

ThomsonReuters

Tax policy impact: The No Capital Gains Allowance for American Adversaries Act proposes significant changes to tax treatment for gains and dividends derived from specified countries of concern. Tax firms must stay informed about these potential amendments to advise clients effectively.

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The Delaware Court of Chancery Puts Practitioners on Notice Regarding Voting Formalities Around Merger Agreements

Shephard Mullin M&A

The draft merger agreement also had placeholders for the consideration amount and the name of the target, and an important issue of how dividends in the post-signing period will be handled (the “Dividend Provision”) was still being negotiated by an ad hoc committee of the Board. Section 251(b) of the DGCL provides that “the board.

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Overview of U.S. taxes on foreign income for individuals

ThomsonReuters

tax system applies to them and how they can ensure compliance while minimizing tax liability. From understanding what foreign income is to navigating various tax forms and deductions, it is important for accountants to understand the ins and outs of U.S. Helping clients with foreign income tax forms For U.S. Foreign earned income.

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Weekly Roundup: September 30-October 6, 2022

Harvard Corporate Governance

Tags: Comment letters , compliance , Disclosure , Foreign firms , SEC , SEC enforcement , Securities litigation.