TAXES APPLYING TO CAPITAL INVESTMENT ACQUISITION Cover Image

TAXES APPLYING TO CAPITAL INVESTMENT ACQUISITION
TAXES APPLYING TO CAPITAL INVESTMENT ACQUISITION

Author(s): Aura Emanuela Domil, Alin Emanuel Artene
Subject(s): Economy
Published by: Editura Eurostampa
Keywords: capital investments; innovative products; assets depreciation; tax credits; tax policy

Summary/Abstract: In this workpaper we discussed about tax implications of a capital outlay at the time of acquisition depend on the type of investment being acquired. Many capital outlays, such as introduction of a new product, are combinations of a variety of smaller investments. Governments periodically introduce investment tax credit programs to spur investment. We also discussed about the adjustments that need to be made for corporate taxes at the capital acquisition stage, the operating or asset usage stage and the disposal stage.

  • Issue Year: XVIII/2012
  • Issue No: 18
  • Page Range: 358-362
  • Page Count: 5
  • Language: English