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ABIAssociation of British Insurers
ABIAcquired Brain Injury
ABIAmerican Bankruptcy Institute
ABIAbitur (German secondary school final examination)
ABIApplication Binary Interface
ABIAllied Business Intelligence, Inc (Oyster Bay, New York)
ABIAnnual Business Inquiry (Office for National Statistics; UK)
ABIAutomated Broker Interface
ABIAssociazione Bancaria Italiana
ABIActivity Based Intelligence (various organizations)
ABIAnkle/Brachial Index
ABIArchitecture Billings Index (finance)
ABIApplied Biosystems, Inc.
ABIAnoxic Brain Injury
ABIAssociacao Brasileira de Imprensa (Brazilian press association)
ABIAmerican Beverage Institute
ABIAgencia Boliviana de Informacion (Spanish: Bolivian Information Agency; Bolivia)
ABIAlabama Bureau of Investigation
ABIAllied Business Intelligence
ABIAnita Borg Institute for Women and Technology (Palo Alto, CA)
ABIArial Black Italic (font)
ABIAeries Browser Interface (Eagle Software)
ABIAdvanced Baseline Imager
ABIAmerican Biographical Institute
ABIArbitration In
ABIActive Business Income (taxes)
ABIAssociation of British Investigators
ABIAmerican Business Information
ABIAssignment of Beneficial Interest (real estate law)
ABIA Brighter Image (various locations)
ABIAnagrafe Biblioteche Italiane (Italian: Individual Italian Libraries)
ABIAnimal Behavior Institute, Inc.
ABIAlliance for Bio-Integrity (Iowa)
ABIAirborne Broadcast Intelligence (US DoD)
ABIAmerican Bankers Insurance Group
ABIAdjacent Beam Interference (telecommunications)
ABIAmerican Butter Institute
ABIAutomated Ball Indentation
ABIAirbus Industries
ABIAbrigo y Bienestar Integral (Spanish: Comprehensive Welfare and Shelter)
ABIAbilene, TX, USA - Municipal (Airport Code)
ABIAustrian Biotech Industry (Vienna, Austria)
ABIAnsaldobreda, Inc. (est. 2001; San Francisco, CA)
ABIAlternate Bid Item (construction)
ABIAssociation of Banks-in-Insurance
ABIAmerican Business Index
ABIAssociation for Better Insulation
ABIAdvanced Boundary Information
ABIApplied Biometrics Inc. (Newmarket, ON, Canada)
ABIAirborne Interceptor
ABIAramcoBrats, Inc.
ABIAt-Bit Inclination (drilling sensor; Halliburton)
ABIAverage Borrower Indebtedness
ABIAda Binding Interface
ABIAWACS Broadcast Intelligence (USAF)
ABIAmerican Bell Incorporated
ABIAvailable Bandwidth Index
ABIAutomated Bidset Interface
ABIAsociación de Bienestar Infantil (Association of Infant Well-Being, Guatemala)
ABIAustralian Business Institute
ABIAir-Borne Illness
ABIAtelier de Bio-Informatique (French: Bioinformatics Workshop; est. 1985)
ABIAuxiliary Building Isolation
ABIAssociation for Bio-Diversity Information
ABIAir Brush Ink
ABIAutomatic Broker Interchange
ABIAutomatic Bearing Instrumentation
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References in periodicals archive ?
The underlying assumption behind the Subpart F compromise, which taxes U.S.-based multinationals on passive investment income but not on active business income, was that active business income would be taxed at its true source.
As the OECD is well aware, there are different approaches to international taxation of business activities with most countries adopting a territorial approach, at least for active business income. Thus, in most cases such countries' tax systems do not need to address holding company structures or intermediary companies because they do not tax the income earned outside the country's jurisdiction in any event.
This lower small business income tax rate deduction applies on the first $500,000 of qualified active business income for Canadian-controlled private corporations.
In the income tax context, these rules generally are intended to prevent taxpayers from sheltering active business income with nonactive business investment losses by deferring deductions for losses generated from a deemed "passive" trade or business activities to the extent that they exceed a taxpayer's passive income in any given year.
* To avoid these problems, an S corporation might be able to sell or distribute investment assets and so reduce its passive investment income, or increase its active business income. Alternatively, it may pay out its accumulated E&P as dividends to shareholders.
Anyone who owns a business and is involved in its day-to-day operations will clearly have active investment income and be able to avoid the investment tax for wages and other active business income. However, taxpayers will still be subject to the 3.8% tax on any of the other types of investment income described above.
Since the first $300,000 of active business income ($400,000 in 2007) is subject to the federal small business tax rate, the new rules assume that all CCPC income will give rise to ineligible dividends.
The first $300,000 of active business income earned by a "Canadian-controlled private corporation" (CCPC) is subject to a special, low rate of corporate income tax.
* A would recognize the active business income of B on a current basis.
First, C corporations that are not closely held are not subject to the passive loss rules.[9] Furthermore, even a closely-held C corporation may offset passive losses against passive income or active business income (but not against portfolio income).[10] In contrast, an S corporation is not allowed to offset passive losses against active business income but must pass losses through to the shareholder[11] who can deduct losses to the extent of passive income.