S-corporation must be elected

An S-corporation is a type of United States corporation which must be elected. The entity is a flow-through entity that has some of the same characteristics of a Loss Attributing Qualifying Company (LAQC), however, the S-corporation enables profits to flow through to...

Major changes to NZ’s QC/LAQC regime

There are major changes occurring in 2011 once legislation has been passed, affecting Loss Attributing Qualifying Companies (LAQCs) and Qualifying Companies (QCs) under NZ tax legislation. From 1 April 2011, the ability to attribute losses through an LAQC will no...
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