Project appraisal and Repatriated: Difference between pages

From ACT Wiki
(Difference between pages)
Jump to navigationJump to search
imported>Doug Williamson
(Link with The Treasurer.)
 
imported>Doug Williamson
m (Add header.)
 
Line 1: Line 1:
1.
''Tax''


The evaluation and selection of projects which are most likely to maximise shareholders' wealth, by the comparative analysis of their expected cashflows.
The term 'repatriated' refers to the return of profits, cash, or other valuable assets to the jurisdiction of origin or control.


For example, repatriated profits are generally ones which have been transferred to the country of the beneficial owner of the business.


2.
Repatriated profits may be subject to additional tax when they are repatriated, subject to any relevant tax relief.
 
Similar evaluation techniques taking account of additional factors and considerations - as well as the expected project cashflows - including for example the existence of real options.
 
 
Also known as ''Project analysis.''
 
 
Note for both definitons above that ''projects'' are anything involving expenditures for which the benefits, or some of them, occur at a different time from that of the expenditure or some it.
 
As well as capital expenditure, included are, for example, acquisitions and disposals, marketing expenditure, advertising, staff training or buying a new coffee pot for a staff refreshment station.
 
It is only worthwile devoting time and effort in formal project appraisal for projects involving material amounts of expenditure.




== See also ==
== See also ==
* [[Real option]]
* [[Control]]
* [[Real options valuation]]
* [[Double taxation relief]]
* [[Sunk costs]]
* [[Jurisdiction]]
 
* [[Withholding tax]]
 
=== Other resources ===
* [[Media:2015_07_July_-_Hidden_treasure.pdf| Hidden treasure, The Treasurer, 2015]]


[[Category:Corporate_finance]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]

Latest revision as of 10:47, 6 February 2019

Tax

The term 'repatriated' refers to the return of profits, cash, or other valuable assets to the jurisdiction of origin or control.

For example, repatriated profits are generally ones which have been transferred to the country of the beneficial owner of the business.

Repatriated profits may be subject to additional tax when they are repatriated, subject to any relevant tax relief.


See also