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About me

Let me introduce myself


A bit about me

I am a Software ENGINEER FROM (IIIT-BHUBANESWAR) , and MBA studnt from Sri Sri University MY HOBBIES: - I too love to write poem, stories , paintings., hope u all like it...except this I love to do gardening, playing chess, mono action etc.... MY PERSONALITY: - I am stubborn , simple , self motivator. I always try to change myself, according to time , situation, becoz sometimes I believe I CAN’T CHANGE THE MIND OF PEOPLE SO IT’S BETTER TO CHANGE MYSELF IN A GOOD WAY. I love freedom, even i love to take Risk. so u can call me FREEDOM LOVER OR RISK TAKER. MY BELIEVES: - My parents always tell me “TRY TO BE A GOOD PERSON RATHER THAN A RICH PERSON, EARN LOVE INSTEAD OF MONEY” I believe a highly educate person without HUMBLE BEHAVIOR , GOOD CHARACTER is meaningless. Becoz if a person can’t do anything for society then his/her education is like meaningless. I believe HUMANITY is greater than any religion or any one. Spread LOVE , CARE everyone Help those who really need you. Help poor, help poor children to become a educate person, help physically handicapped to stand in their own leg, love , care the old people who really need, give more emphasis on peace rather than WAR. I BELIEVE -> Nothing is impossible. EVERYTHING LOOKS IMPOSSIBLE , ILLUSTRATION UNTILL IT DONE. SO 1ST DO THEN SHOW THEM, YES! IT'S POSSIBLE , U AR A HUMAN ALSO...

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Profile

Sweta Leena Panda

Personal info

Sweta Leena Panda

B-tech + MBA graduate !

Birthday: 15th - Jun -1991
Phone number: 094........
Website: http://yesurbusiness.blogspot.in/ http://www.poemstoryshayari.blogspot.in/
E-mail: panda.sweta91@gmail.com

RESUME

Know more about my past


Knowledge

  • 2013

    HACKING @ Web Developer

    I did course in Hacking even have knowlege on Networking also.

  • JAVA , PHP

    Web Design @ Exclusive Admin

    I did courses on JAVA and PHP for web designing

  • 2010-Started writing Blog

    Writing

    I usually write blogs . till now i have 9 blogs , but this blog is my professional Blog.

Education

  • 2010-2014

    College of Informatics @ graduated

    I passed from IIIT In Infomation Technology Branch

  • 2015-2017

    University of MBA @Level

    Doing MBA in Sri Sri University

Skills & Things about me

photographer
90%
html & css & PHP & JAVA
Time Mangement
90%
Good Decision maker
Web Developer
95%
Writer

YES ! YOU CAN

My latest projects


Monday, 20 July 2015

Indian IT victim of success

Markets extend losses; Banking stocks drag

How not to kill your start-up

Selling A Business Organized As A "C" Corporation -- When It Is Not A Tax Problem -- Part 3

Some of the primary drivers of business sales are the tax preferences of buyers. A previous series of articles in this column addressed a range of ways of how the buyer affects the seller’s tax strategy. One of those preferences is a desire to reset asset depreciation values and schedules. That preference translates into the vast majority of business sales being “asset” sales as opposed to “stock” sales. For owners of “C” corporations, this is problematic. The sale of assets by the “C” corporation creates a tax liability for the business itself. Then, subsequent distribution of cash proceeds to the owner in the form of a dividend creates a tax liability for the owner her/himself. You have double-taxation.
In our first installment of this series, we noted that all is not lost. We saw that the US Tax Court has recognized the personal efforts and relationships of an owner are the personal assets of the individual and not the business itself. As such, you can sidestep double-taxation. In our second installment, we noted that certain types of assets – such as raw land and natural resources still attached to the land – are not depreciable. As such, a buyer need not require an “asset” sale because there is no depreciation value and schedule to reset . . . and a “stock” deal should be acceptable to a buyer.
We now turn to another scenario with similar circumstances: the technology start-up. Typically, the big asset of these companies is intellectual property. In the case of biotech or tech hardware manufacturing, including semiconductors, it is not uncommon that such companies are equipment intensive. But, often is the case that these companies lease such equipment rather than buy it. Thus, the big asset is intellectual property. And, all of a company’s development costs have likely been expensed. Given this, the intellectual property has a zero dollar cost basis. Further, the company’s book value is likely small.
If the buyer of your “C” corporation is another “C” corporation, the magic of Generally Accepted Accounting Principles (GAAP) kicks in for the buyer. This is irrespective of your own tax consequences. And, in the case of a target company (your firm) whose value primarily stems from zero-basis intellectual property, the buyer will get a depreciation reset even in the case of a “stock” deal.
When one “C” corporation wholly acquires another “C” corporation, the balance sheets are combined or “consolidated.” All of the assets of the target company become assets of the buyer. And, as we know, the buyer assumes the target company’s depreciation schedule. But, remember, the only meaningful asset of the target company is zero-basis/zero-book-value intellectual property.
Now, we have a little problem. The two corporate balance sheets are combined. And, the target company’s assets are basically zero . . . from a tax accounting perspective. How do we reconcile the fact that the buyer just paid $X for assets that have a book value of zero?
To the extent that the “C” corporation buyer pays more for a “C” corporation target company than the target’s book value, that excess is deemed goodwill on the buyer’s books . . . which is depreciable. Thus, in many technology start-up scenarios, if the buyer is a “C” corporation, it will likely not mind doing a “stock” deal. And, again, this is irrespective of your tax consequences.
Turning back to you, if a “C” corporation buyer pays for your company with its own shares AND the buyer is organized in a U.S. jurisdiction, assuming certain conditions, your tax liability will be deferred until you sell the shares of the buyer. To the extent you receive cash, you will have a taxable event. If the buyer is not organized in a U.S. jurisdiction, it will be deemed an “outbound conversion” and 100% will be deemed a taxable sale.
With proper planning and sufficient planning time, you might use certain types of trusts to reduce your ultimate tax burden related to your gain by as much as 75%. These strategies were discussed in a prior series of this column.
Hopefully, this series has given owners of “C” corporations a sense that there are some scenarios in which a buyer might not object to a “stock” deal . . . whether the buyer knows it or not. We have illustrated a few examples. Certainly, there are other circumstances. As always, the key is to start planning early. That “offer you can’t refuse” might come in six months. You want to have your choices already buttoned down. Knowing them might enhance your negotiating position.

REFERENCE- http://www.forbes.com/sites/toddganos/2015/07/20/selling-a-business-organized-as-a-c-corporation-when-it-is-not-a-tax-problem-part-3/2/

Shrinking China trade

BUSINESS IN CINEMA

GREEK DEBT CRISIS

Services

What can I do


Web Design

I love web designing work , i did web desgning work in PHP , JAVA.

Business

Now i am doing MBA , looking forward to start my own business.

Motivational Speaker

i love to speak about those issues , what happened with me. I love to change the lives of people through my words.

Stories

Till now i have written 21 stories looking forward to write a Novel !

Poems

Writing poem is not my passion , it's my open voice to all.

User Experience

I was a B-tech student from IIIT BHUBANESWAR , now doing MBA in Sri Sri University. I have a dream to do something new or to invent something new which can help the mankind. I love TECHNOLOGY , RESEARCH BASED WORK.

Contact

Get in touch with me


Adress/Street

INDIA , ODISHA

Website

http://yesurbusiness.blogspot.in/ http://www.poemstoryshayari.blogspot.in/