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Relevant bibliographies by topics / Taxation of option plans

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Academic literature on the topic 'Taxation of option plans'

Author: Grafiati

Published: 28 June 2021

Last updated: 8 February 2022

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Journal articles on the topic "Taxation of option plans"

1

Galloway, Nic. "The Taxation of Stock Option and Profit‐Sharing Plans." International Journal of Manpower 10, no. 5 (May 1989): 6–10. http://dx.doi.org/10.1108/eum0000000000861.

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Hennig, Cherie J., Ningkun Wang, and Xiaoli Yuan. "Cross-Border Taxation of Employee Stock Options." ATA Journal of Legal Tax Research 4, no. 1 (January 1, 2006): 59–75. http://dx.doi.org/10.2308/jltr.2006.4.1.59.

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The complexity of the taxation of employee stock options is escalated in a cross-border context. It is important to understand multi-jurisdictional tax differences from both the employee and employer perspective in order to avoid unnecessary tax exposure and liability. The current status of the taxation of employee stock option plans in the U.S. and the People's Republic of China is used to illustrate multi-jurisdictional taxation issues. Careful, prospective tax planning can significantly reduce an employee's cross-border tax liability.

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Esmail, Shadwan M. M., and Jae Hak Cheong. "Studies on Optimal Strategy to Adopt Nuclear Power Plants into Saudi Arabian Energy System Using MESSAGE Tool." Science and Technology of Nuclear Installations 2021 (May 3, 2021): 1–26. http://dx.doi.org/10.1155/2021/8818479.

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An optimal long-term electric power strategy for Saudi Arabia to adopt nuclear power was evaluated using the MESSAGE tool. Saudi Arabia is predicted to experience an electricity shortage by 2025 with the present energy system. This electricity shortage could be postponed until 2035 by rehabilitating the existing power plants. The MESSAGE model predicts that adopting a combination of renewable (i.e., solar and wind), advanced traditional power (i.e., gas turbine, steam, and combined cycle), and nuclear technologies is the most competitive future strategy to supply 43.7%, 41.6%, and 3.8%, respectively, of Saudi Arabia’s electricity needs by 2050. This paper proposes an optimal strategy for adopting nuclear power. The nuclear capacity of three scenarios was evaluated: a single APR-1400 nuclear reactor, a single SMART-100 nuclear reactor, and a combination of these two reactors. The results of this study indicate that the highest nuclear capacity was achieved by the combination of the APR-1400 and SMART-100 reactors followed by the single APR-1400 reactor and then the single SMART-100 reactor. However, the single G4ECONS nuclear reactor shows a higher capacity than the single APR-1400 reactor in other evaluated scenarios. The combined reactor strategy may be the most feasible option if the capital cost of a first-of-a-kind SMART-100 reactor is reduced by 62.3%. The cost reductions result from including factors like the time required to build the nuclear power plants in the MESSAGE tool calculation. Also, CO2 taxation will increase nuclear power’s feasibility in the Saudi Arabian energy system. However, the share of renewable energy is predicted to be more affected by the taxation of CO2. In this study, the proposed approach can provide more flexible strategic options for countries embarking on nuclear energy. These flexible strategic options can optimize their national energy mix for long-term planning.

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Zharnikov, Valeriy B., and Elena S. Stegnienko. "ON THE CONTENT OF INTERACTION OF THE TERRITORIAL BODIES OF ROSRESTR AND THE FEDERAL TAX SERVICE FOR THE PURPOSES OF IMPROVING THE TAX AND BUDGETARY POLICY OF THE STATE." Vestnik SSUGT (Siberian State University of Geosystems and Technologies) 26, no. 2 (2021): 147–54. http://dx.doi.org/10.33764/2411-1759-2021-26-2-147-154.

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The article discusses the urgent problem of improving the information interaction between Rosreestr and the Federal Tax Service of the country, the optimization of the solution of which will allow not only to collect all planned taxes and tax payments in full and on time, but also to take into account within the framework of tax policy a fundamental aspect – the need for a consistent transition of regions to a "green" economy and sustainable development. Plans for such a transition have been developed and their subsequent adjustment is reflected in the Presidential Development Program of the country for the period until 2024, and in certain areas – until 2035. The complexity of their implemen-tation is mainly determined by economic reasons, reluctance, and in some cases, the premature im-plementation of environmentally expensive projects. The article proposed and analyzed options for taxation of real estate, allowing in the future to significantly increase, with a simultaneous differentia-tion of the tax burden, tax revenues to the budgets of different levels. Particular attention is paid to the theoretical and methodological foundations of the interaction of scientific technological knowledge and the practice determined by it, which are available in modern land management, cadastre and land monitoring represented by Rosreestr, with the main economic regulators of the NBP, represented by its partner, the Federal Tax Service, which has not only practical but also theoretical significance, empha-sized, in particular, by the rich content and multipurpose practice of world land management. The re-sults of this study were conclusions regarding a certain generality of the results of the activities of Rosreestr and the Federal Tax Service on modeling real geospace; increasing the possibilities of mod-ern knowledge in the field of land management and cadastre in solving problems of improving the in-formation support of property taxation.

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Rice, Wilma. "Option Plans." Nursing Management (Springhouse) 18, no. 6 (June 1987): 14. http://dx.doi.org/10.1097/00006247-198706000-00004.

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Bonita Qian Wang. "U.S. Retirement Plans and Taxation." Journal of IFA, Korea 29, no. 2 (August 2013): 137–64. http://dx.doi.org/10.17324/ifakjl.29.2.201308.003.

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Dean, M. "Employee Share Option Plans." Trusts & Trustees 8, no. 4 (March 1, 2002): 16–17. http://dx.doi.org/10.1093/tandt/8.4.16.

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Korn, Olaf, Clemens Paschke, and Marliese Uhrig-Homburg. "Robust stock option plans." Review of Quantitative Finance and Accounting 39, no. 1 (May 10, 2011): 77–103. http://dx.doi.org/10.1007/s11156-011-0239-y.

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Jones, Russell, and John Llewellyn. "Maintaining Stable Macroeconomic Conditions." National Institute Economic Review 250 (November 2019): R7—R14. http://dx.doi.org/10.1177/002795011925000111.

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Executive SummaryThe UK economy faces more than usually uncertain times. Outside the European Union, and in an increasingly challenging global environment characterised by ageing populations, climate change, populism, protectionism, and more, the country needs to chart a new course. This may well require policymakers to consider unconventional approaches to monetary and fiscal policy and, at the very least argues for important modifications of the current policy regime, including the autonomous mandate of the Bank of England.At some point, there will be a major slowdown in economic activity. Yet the Bank of England has very little leeway to respond by cutting interest rates, and it has already adopted an armoury of unorthodox tools that may be decreasing in effectiveness. More radical monetary approaches would be likely to be politically controversial; and are not without risks. In these circumstances it would be a mistake to rely solely, or even largely, on monetary policy to maintain demand. It would be better to conduct monetary and fiscal policy in tandem, and for discretionary fiscal policy to be required to play a much more active role in demand management than hitherto. This would, for example, imply major extension of the automatic stabilisers and efforts better to calibrate discretionary initiatives with the business cycle.But given the long-term pressures on the public finances, more fundamental changes in the structure of spending and taxation are needed, along with a redrawing of fiscal rules and targets, under independent budgetary oversight. The current, historically low, share in GDP of public spending is itself unsustainable in light of the demand for services of an ageing population; plans should be made to raise it closer to the European average. In the most extreme circumstances it might become necessary to waive the fiscal rules entirely and for the Bank of England directly to underwrite fiscal stimulus in order to sustain aggregate demand. It would be wise for the authorities to consider the options in detail now, while the environment is still relatively stable.

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Álvarez-Pérez, María Dolores, and Edelmira Neira Fontela. "Stock option plans for CEO compensation." Corporate Ownership and Control 3, no. 1 (2005): 88–100. http://dx.doi.org/10.22495/cocv3i1p8.

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Stock options plans (SOPs) can be used as a CEO remuneration instrument. Our study examines the dimensions of SOPs, the types of SOP used by Spanish firms to reward the CEO, and the effect of different SOP types on CEOs’ behavior. The results show that traditional options “at the money” are the most used by Spanish firms. Although this SOP type is not the most appropriate from the optimum contract theory approach, it offers high potential gains to the CEO. It may therefore increase the capacity of companies to attract and retain competent executives.

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Dissertations / Theses on the topic "Taxation of option plans"

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Weilenmann, Rolf. "Value based Compensation Plans : theoretische und praktische Aspekte von Employee Stock Ownership Plans : Stock Option Plans und weiteren Value based Compensation Plans in der Schweiz /." Bern : Haupt Verlag, 1999. http://aleph.unisg.ch/hsgscan/hm00002312.pdf.

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Klemund, Michael. "Stock option plans : ein Anreizsystem zur langfristigen Steigerung des Shareholder Value /." Frankfurt am Main : Bank-Akad.-Verl, 1999. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=008449504&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Alpert, Karen. "The effects of taxation on put-call parity and option exercise behavior /." [St. Lucia, Qld.], 2004. http://www.library.uq.edu.au/pdfserve.php?image=thesisabs/absthe18166.pdf.

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Váchová, Zdeňka. "Systém zaměstnaneckých pobídek se zaměřením na zdanění opčního plánu." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-17110.

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A comparative analysis of tax regime of respective employees' benefits from an employee's and an employer's point of view with focus on the taxation of employees' option plans. The matters concerning option plans describe a historical development, ways of taxation of option plans in the Czech Republic and last but not least the taxation within international framework.

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Shi, Ruoxi. "The effects of the BEPS Action Plans on the tax avoidance behaviors of multinational corporations in China." HKBU Institutional Repository, 2018. https://repository.hkbu.edu.hk/etd_oa/598.

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Multinational corporations (MNCs) around the globe commonly use cross-border related-party transactions (CRPTs) to shift profits from high tax jurisdictions to low ones to avoid paying taxes. The Organization for Economic Co-operation and Development and G20 countries launched the Base Erosion and Profit Shifting (BEPS) Action Plans in 2013 to constrain tax avoidance behaviors of MNCs, particularly the widespread use of CRPTs. This study examines how the localization of the BEPS Action Plans affects the tax avoidance behavior of MNCs in China. Using all the listed non-financial MNCs on the Stock Exchanges in China from 2012 to 2017, I find that: (1) Chinese MNCs with more CRPTs are more likely to pay less taxes than those with less CRPTs. Localization of the BEPS Action Plans does not have significant impact on this behavior. (2) The effect of localization of BEPS Action Plans to constrain corporate tax avoidance is more pronounced on MNCs with relatively poor information quality in the pre-location period; (3) local government-controlled firms (LG firms) with more CRPTs engage in more tax avoidance, but localization of the BEPS Action Plans significantly constrains tax avoidance activities by these firms in the post-location period. These findings should shed light on what mechanisms could constrain MNCs’ tax avoidance, especially income shifting through CRPTs, and how it could be affected by tightening of the tax laws on tax avoidance activities and by ownership structure in a developing country setting, in particular.

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Segodi, Vusi Oscar. "A law regulating taxation of pension benefits in South Africa." Thesis, University of Limpopo, 2015. http://hdl.handle.net/10386/1435.

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Thesis (LLM. (Labour Law)) -- University of Limpopo, 2015
This mini-dissertation discusses the legal reform of the taxation of pension benefits under the South African law. This study also discusses how South African pension benefits are taxed in instances wherein the member exits the fund either as a result of resignation, death, dismissal, retrenchment, disability and retirement. It further discusses the comparative study between South Africa, Canada, Australia and United Kingdom

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Doidge, Stephen. "The tax treatment of receipts and accruals arising from equity option contracts." Thesis, Rhodes University, 2013. http://hdl.handle.net/10962/d1007921.

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In this thesis the tax treatment of equity option contracts is examined. The writer gives an overview of the derivatives market in general and discusses the nature and effect of equity options in detail. Limited amendments have been made to the South African Income Tax Act No 58 of 1962 ('the Act') since the emergence of derivative instruments and at present only three types of derivative instruments are recognised: forward exchange and option contracts relating to forward exchange, interest rate swaps based on notional capital amounts and option contracts. Other than section 241 of the Act which deems all receipts and accruals from foreign exchange contracts to be income, the other sections dealing with derivatives do not concern themselves with capital or revenue classification. Accordingly, the classification of receipts and accruals arising from an equity option transaction is generally governed by the ordinary principles of South African tax law with the added problem of there being limited South African case law applying these general prinCiples to such transactions. The research undertaken in this thesis results in the establishment of a framework designed to determine the classification as revenue or capital the receipts and accruals arising from equity option contracts. Speculating, trading and investing in equity options is examined with regard to the general principles of South African tax and available case law. Hedging transactions are analysed with specific reference to their exact nature as well as general tax principles and available case law. The analogy of Krugerrands is used to draw parallels with the tax treatment of receipts and accruals arising from equity options used for hedging purposes. Once the theoretical framework has been established for revenue or capital classification, the actual tax treatment of both revenue and capital receipts is examined with reference to the Act and issues such as the gross income definition, the general deduction formula, trading stock and timing provisions are analysed and applied to receipts and accruals arising from equity option transactions. The thesis concludes with a summary of the findings and recommendations are made based on the research conducted.

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Santos, Aline Barreto dos. "Stock options plans: uma ferramenta de geração de valor? Um estudo de eventos para as empresas negociadas na BOVESPA." Universidade Federal de Juiz de Fora (UFJF), 2008. https://repositorio.ufjf.br/jspui/handle/ufjf/2926.

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Pode-se afirmar que os Planos de Opções de Compra de Ações ou Employee Stock Options Plans (ESOP), concedidos pelas empresas a seus funcionários, em especial aos executivos, é, das ferramentas de remuneração variável, uma das mais discutidas. O presente estudo empírico objetivou verificar o conteúdo informacional de anúncios de eventos de ESOP no mercado de capitais brasileiro. O estudo compreendeu a análise do retorno anormal de 39 ações observados ao redor dos anúncios relativos à deliberação, outorga, exercício de opção e venda de ações das informações disponíveis para o período compreendido entre Julho de 1994 a Março de 2007, utilizando-se da metodologia de estudo de eventos. Uma análise dos planos das empresas presentes no estudo foi feita de modo a verificar se havia a possibilidade da concessão do direito de exercício de opções a todos os funcionários ou se apenas seriam considerados elegíveis os executivos e pessoas consideradas chaves na empresa. Dos eventos analisados, a deliberação do plano foi o único com algum conteúdo informacional, visto que a distribuição dos retornos anormais acumulados antes e depois do evento foram estatisticamente diferentes para a carteira das ações das empresas que estende o benefício a todos os empregados sendo os valores médios da primeira distribuição menores que os da segunda. Os resultados dos demais eventos (outorga, exercício e venda) não permitiram afirmações consistentes a respeito da geração ou não de valor para o acionista. Assim, os resultados do estudo foram não conclusivos quanto a geração de valor para o acionista quando da ocorrência de eventos relativos ao ESOP. Todavia, há indícios da existência de diferenças no conteúdo informacional transmitido ao mercado em relação aos beneficiários elegíveis para o plano e ao tipo de evento anunciado.
Employee Stock Options Plans (ESOP), granted by companies to their employees, especially to top level executives, are probably one of the most discussed tools of compensation. This empirical study aimed to check the informational content of ESOP events in Brazilian capital market. The study performed an event study covering the abnormal return of 39 stocks around announcements of adoption of plan, options grants, options exercise and stocks sales of the disclosed information from June of 1994 to March of 2007. A descriptive analysis of the companies plans was done in order to verify that there was a possibility of granting options to all employees or only to key employees of the company. The announcement of the adoption of the stock option plans indicates an informational content. The cumulative abnormal returns before and after this event are statistically different for the portfolio of companiess stocks that possibility granting options to all employees. In addition, the returns of the first distribution (before event) are less than the second returns. Other events (options grants, options exercise and stocks sales) showed no consistent result about the generation of value for the shareholder. So, the results were not conclusive regarding the generation of value for the shareholders when the occurrence of ESOP event. Meanwhile, the findings indicate differences in the informational content transmitted to the market concerned of the eligible beneficiaries for the plans and the type of ESOP event.

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Vera-Concha, Germán E. "Expropriation, extraction, and evasion decisions in the design of taxation regimes for the natural resources industry." Thesis, University of Oxford, 2018. http://ora.ox.ac.uk/objects/uuid:b55dc55d-218c-4feb-a93b-991eebb61d10.

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This dissertation provides three models pertaining expropriation and production decisions in the natural resources industries. The first two chapters are intertwined: in these, the government relies on two tools to capture the rents from privately-owned Natural Resources Companies, a corporate income tax and the possibility of expropriating the assets. A real options model is used to assess the effect that progressiveness in taxation has on the political risk of a natural resources project. In the first chapter, we discover that under certain conditions for the underlying commodity: low prices or forward curves in backwardation - the introduction of an equivalent but more progressive tax regime decreases the political risk and the corresponding deadweight loss. However, when initial prices are too high or initial futures curves are in strong contango, the introduction of a progressive tax regime ends up significantly increasing the risks. In the second chapter, producers are able to foresee the risks of expropriation and thus change their behaviour: the results are mixed. As in the previous case, with lower prices and less tendency to expropriate, the scheduling of production allows for gains in the value of the operation for the firms. More progressive tax regimes end up being detrimental to the government, which in some cases can even result in a non-stable equilibrium with the producers and governments trying to outguess each other and end up cycling both the production and the expropriation probability in order to maximise their respective expected value for the operations. This has a detrimental effect for all parties involved. Finally, the third chapter introduces the possibility that a government levies royalties over sales. The development of home-based institutions is going to affect the amount of tax evasion that a government will face and thus determine the appropriate combination of taxes that it must choose. We find that when the host country's tax and technological capacity are too low, a state has no incentives to improve its institutions and becomes trapped in a low tax, low revenue situation: what we call a Royalty Trap. We end up by showing the evolution of tax capture in Chile during the 20th century to illustrate how these concepts might be applied.

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Selmane, Nassima. "CEO Stock Option Exercises : Private Information and Earnings Announcements." Thesis, Toulouse 1, 2016. http://www.theses.fr/2016TOU10027.

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Cette thèse comprend trois chapitres. Le Chapitre 1 présente des généralités sur les stock-options et synthétise la littérature existante sur les attributions et les exercices de stock-options. Le Chapitre 2 examine le comportement d’exercice des dirigeants dans les plus grandes entreprises françaises. Les résultats fournissent des preuves de l’utilisation d’informations privées pour exercer les options loin de l’expiration. Le Chapitre 3 examine l'annonce des résultats annuels et sa relation avec la décision d’exercice des stock-options des dirigeants. Les résultats de ce chapitre indiquent que les résultats annuels sont plus susceptibles de dépasser les prévisions des analystes quand les dirigeants exercent leurs options proches de l'expiration peu de temps après les annonces. La probabilité d'annonces de résultats positifs est également plus élevée lorsque les dirigeants exercent leurs options et revendent les actions obtenues. Les résultats montrent également la capacité de synchronisation des dirigeants. Ils accélèrent les annonces de résultats quand ils doivent exercer leurs options à proximité de l'expiration, en particulier lorsqu’ils vendent les actions obtenues. Le Chapitre 3 montre que les dirigeants utilisent un niveau plus élevé d’Accruals discrétionnaires lorsqu’ils doivent exercer des options à expiration
This dissertation contains three chapters. Chapter 1 presents a description of stock option compensation and discusses the existing literature on stock option awards and exercises. Chapter 2 investigates CEO exercise behavior in the most important French companies. The results provide evidence of information timing of option exercises. Chapter 3 examines annual earnings announcement and its relation with CEO exercise decisions. The results of this chapter indicate that earnings are more likely to exceed analyst forecasts when CEOs exercise their options close to expiry shortly after the announcements. The likelihood of positive surprise increases when option exercises are followed by stock sales. The results also show CEO timing ability. CEOs accelerate earnings announcements when they have to exercise their stock options close to expiry, especially when they sell the obtained shares. Chapter 3 shows that CEOs use a higher level of discretionary accruals when they have to exercise options that are about to expire

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Books on the topic "Taxation of option plans"

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Scholes, Myron S. Employee stock ownership plans and corporate restructuring: Myths and realities. Cambridge, MA: National Bureau of Economic Research, 1989.

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Schexnayder, Deanna. Dependent care tax options: Tax credit vs. salary reduction. Austin, Tex: Bureau of Business Research, University of Texas at Austin, 1988.

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Longnecker, Brent M. Administering stock option plans. Scottsdale, Ariz: WorldatWork, 2008.

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Huegel, Daniel P. Local option taxes. [Madison, Wis.]: The Division, 1992.

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Huang, Haizhou. Capital budgeting and stock option plans. London: London School ofEconomics, Financial Markets Group, 1997.

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United States. Congress. Senate. Committee on Finance. Tax reform options: Promoting retirement security : hearing before the Committee on Finance, United States Senate, One Hundred Twelfth Congress, first session, September 15, 2011. Washington: U.S. G.P.O., 2011.

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Bosley, Janine H. Qualified plans: Taxation of distributions. [Washington, D.C.]: Tax Management, Inc., 2001.

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Albelda, Randy Pearl. Option paper: Family policy and taxation of incomes. [Boston, Mass.]: Special Commission on Tax Reform, 1989.

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Florida. Legislature. House of Representatives. Committee on Tourism and Cultural Affairs. A report on "tourist related" local option taxes in Florida. Tallahassee, Fla: The Committee, 1987.

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Madeo, Silvia A. The effect of taxes on adoption of stock option plans. Urbana-Champaign]: College of Commerce and Business Administration, Bureau of Economic and Business Research, University of Illinois Urbana-Champaign, 1989.

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Book chapters on the topic "Taxation of option plans"

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Thomsett, Michael C. "Option Taxation." In The Complete Options Trader, 237–42. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-76505-1_9.

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Grob, Heinz Lothar. "Visualization of Financial and Taxation Implications." In Capital Budgeting with Financial Plans, 188–201. Wiesbaden: Gabler Verlag, 1993. http://dx.doi.org/10.1007/978-3-663-09476-0_5.

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Bridge, Simon, and Cecilia Hegarty. "Business Plans Are Not the Only Option." In Beyond the Business Plan, 41–50. London: Palgrave Macmillan UK, 2013. http://dx.doi.org/10.1057/9781137332875_4.

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Scholz, Marcus. "Begriff der Stock Option Plans und Ableitung eines Beurteilungsrahmens." In Stock Options in Deutschland und in den USA, 9–104. Wiesbaden: Deutscher Universitätsverlag, 2001. http://dx.doi.org/10.1007/978-3-663-08985-8_2.

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Burman, Leonard E., William G. Gale, Matthew Hall, and Peter R. Orszag. "Distributional Effects of Defined Contribution Plans and Individual Retirement Arrangements." In The Distributional Effects of Government Spending and Taxation, 69–111. London: Palgrave Macmillan UK, 2006. http://dx.doi.org/10.1057/9780230378605_3.

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Scholz, Marcus. "Analyse der Besteuerungsfolgen von Stock Option Plans bei ihrem grenzüberschreitenden Einsatz." In Stock Options in Deutschland und in den USA, 213–84. Wiesbaden: Deutscher Universitätsverlag, 2001. http://dx.doi.org/10.1007/978-3-663-08985-8_4.

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Garvey, Gerald T., and Amin Mawani. "Executive Option Plans and Incentives to Take Risk in Levered Firms: Equity Value or Firm Value Maximisation?" In Banking, Capital Markets and Corporate Governance, 204–32. London: Palgrave Macmillan UK, 2001. http://dx.doi.org/10.1057/9780230288140_8.

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Scholz, Marcus. "Darstellung und Analyse der sachlichen und zeitlichen Einordnung von Stock Option Plans in Deutschland, den USA und dem DBA-USA." In Stock Options in Deutschland und in den USA, 105–211. Wiesbaden: Deutscher Universitätsverlag, 2001. http://dx.doi.org/10.1007/978-3-663-08985-8_3.

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Ghazali, Zahiruddin, Norlida Abdul Manab, Rusmawati Ismail, Nurwati Ashikkin Ahmad Zaluki, Habibah Tolos, and Munauwar Mustaffa. "The Determinants of Share Market Response to Employee Share Option Plans Announcements and Implementations: A Review of the Malaysian Bourse." In Asia and Europe in the New Global System, 225–41. London: Palgrave Macmillan UK, 2003. http://dx.doi.org/10.1057/9780230503069_12.

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Mirrlees, James A., and Peter J. Hammond. "Agreeable Plans." In Welfare, Incentives, and Taxation, 458–80. Oxford University Press, 2006. http://dx.doi.org/10.1093/acprof:oso/9780198295211.003.0023.

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Conference papers on the topic "Taxation of option plans"

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David, A., and G. P. Carson. "Reserve and Price Security: An Analysis of New Insurance Plans." In Symposium on Energy, Finance, and Taxation Policies. Society of Petroleum Engineers, 1988. http://dx.doi.org/10.2118/18511-ms.

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Abeinomugisha, Dozith, Irene Batebe, and Benjamin Ariho. "What Will it Take to Commercialize Petroleum Resources in the East Africa Region; The Case of Developing Oil Refinery in Uganda." In SPE/AAPG Africa Energy and Technology Conference. SPE, 2016. http://dx.doi.org/10.2118/afrc-2580334-ms.

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ABSTRACT Energy is one of the key drivers of economic growth and development world over. Overcoming energy poverty is one of world's great challenges. All the countries in the East African Region (EAR) are not producing sufficient energy to meet their current needs. The energy mix in the EAR currently includes hydroelectric power, geothermal energy, solar, biomass and fossil fuels. The region's petroleum products consumption, the entire volume of which is currently imported, is estimated at 180,000 bbl/day and is growing at between 4 – 6% p.a. It is projected that the region will consume about 400,000bbl/day by 2030. The discovery of commercially viable oil and gas deposits in Uganda, Kenya, Tanzania and Democratic Republic of Congo however, marks a great opportunity to turn around the rather bleak state of the energy sector in the region. These resources however remain largely untapped due to lack of the necessary infrastructure such as road networks, upstream facilities, refinery, pipelines, and gas processing facilities, that are necessary to access, store, process and transport these resources. A number of countries in the EAR are planning for the development of such key infrastructure to enable the commercialization of the discovered these resources. The EAR needs to harmonise the planning and development of petroleum infrastructure in order to leverage the power of collaborative action to attract investment and ensure optimal development of this infrastructure. A case in point is Uganda which plans to commercialise its discovered oil and gas resources, estimated at 6.5 billion barrels as of 2016, through the development of an oil refinery, a crude oil export pipeline and power generation. These projects are being developed with joint participation of the East African Community (EAC) Partner States. Uganda estimates to spend over USD 10 billion on oil and gas infrastructure in the next five years. The region needs to provide a conducive investment environment in order to attract financing for these projects. This can be achieved through providing incentives such as attractive taxation regimes, streamlined decision making and security, among others, given the high CAPEX investments. Given that background, this paper will; Assess the current status of the oil and gas infrastructure in the region vis a vis the growing energy needsDiscuss the optimal infrastructure requirements for the successful development of the oil and gas industry in order to meet the region's growing energy needs.Highlight the investment requirements, incentives, challenges and financing options for the planned refinery in Uganda.

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Shadrack, Anthony, and Chang-Lak Kim. "Development of Disposal Option for Radioactive Waste." In ASME 2013 15th International Conference on Environmental Remediation and Radioactive Waste Management. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/icem2013-96370.

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The development of a lasting solution to radioactive waste management is a critical issue for future nuclear applications. When assessing radioactive waste disposal options factors such as volume of waste and sustainability of the plan must be considered. This paper describes basic plans for the disposal of Low- and intermediate-level radioactive wastes (LILW) expected to be generated from nuclear power plants for countries starting nuclear power program for the first time. The purpose of this paper was to develop a disposal option for Low- and intermediate level radioactive wastes for new comer countries planning to build at least two nuclear power units. A LILW disposal plan was developed by considering countries’ radioactive waste generation data from pressurized water nuclear reactors. An on-site storage facility of 1,000 m3 for LILW at NPPs sites for a period 10 years pending final disposal was recommended. It was concluded that storage and disposal processes are complementary with each other, therefore; both programs should be complemented for effective management and control of radioactive wastes. This study is important as an initial implementation of a national Low- and intermediate level wastes (LILW) disposal program for countries planning to build nuclear power plants for the first time.

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Dong, Chunzhi, Takahiro Horinouchi, Yutaka Nomaguchi, and Kikuo Fujita. "Design Project Planning Method With Task Option Model and Two-Level Multi-Objective Optimization." In ASME 2014 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2014. http://dx.doi.org/10.1115/detc2014-34827.

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This paper proposes a new optimization-based project planning method that aims at a Pareto-optimal of the potential product performance of designed product and a project failure risk. A task option model is introduced for risk assessment of option-based project management. As its planning includes a number of various design variables and various evaluation indices, in order to solve such a complicated problem with a reasonable computation cost, this research separates the optimization problem into two phases, i.e., (i) defining of process architecture and organization structure and (ii) scheduling of resource allocation into activities. This paper demonstrates its application to a student formula design project. A proposed optimization method facilitates a project manager to explore various process plans with assessing their risks.

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Young, Garry G., and Jason Remer. "Subsequent License Renewal in the U.S." In ASME 2015 Pressure Vessels and Piping Conference. American Society of Mechanical Engineers, 2015. http://dx.doi.org/10.1115/pvp2015-45586.

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As of January 2015, the NRC has renewed the operating licenses for 75 nuclear units, allowing for up to 60 years of safe operation. In addition, the NRC has license renewal applications under review for 19 units and 5 additional units have announced plans to submit applications over the next few years. This brings the total of renewed licenses and plans for renewal to almost 100% of the operating nuclear units in the U.S. At the end of 2014 there were 38 nuclear plants that had operated for more than 40 years and are eligible to seek a second license renewal (or 38% of the operating units). [1] Although some nuclear plant owners have shutdown operation recently and others have announced plans to shutdown before reaching 60 years, the majority are keeping the option open for long term operation beyond 60 years. NRC and the U.S. nuclear industry have made significant progress in preparing the way for second license renewal applications. For example, in October 2014, 7 nuclear units were identified as the leading candidates for subsequent license renewal in a New York Times news article. This paper presents the status of the issues being addressed for possible applications for second license renewals for up to 80 years of operation.

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Young, Garry G. "License Renewal and Subsequent License Renewal in the U.S." In ASME 2014 Pressure Vessels and Piping Conference. American Society of Mechanical Engineers, 2014. http://dx.doi.org/10.1115/pvp2014-28224.

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As of February 2014, the NRC has renewed the operating licenses for 73 nuclear units, allowing for up to 60 years of safe operation. In addition, the NRC has license renewal applications under review for 18 units and 9 additional units have announced plans to submit applications over the next few years [1]. This brings the total of renewed licenses and plans for renewal to 100% of the operating nuclear units in the U.S. By the end of 2014, there will be 38 nuclear plants that will have operated for more than 40 years and will be eligible to seek a subsequent license renewal (or almost 40% of the nuclear units expected to be operating at the end of 2014). In 2013, nuclear plant owners of 5 units shutdown operation or announced plans to shutdown by the end of 2014. However, most of the remaining operating plant owners are keeping the option open for long term operation beyond 60 years. NRC and the U.S. nuclear industry have made significant progress in preparing the way for subsequent license renewal applications. This paper presents the status of the U.S. license renewal process and issues being addressed for possible applications for subsequent renewals for up to 80 years of operation.

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Young, Garry G. "Long Term Operation of Nuclear Power Plants: Status in the U.S." In ASME 2013 Pressure Vessels and Piping Conference. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/pvp2013-97962.

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As of January 2013, the U.S. Nuclear Regulatory Commission (NRC) has renewed the operating licenses of 73 nuclear units out of a total of 104 licensed units, allowing for up to 60 years of safe operation. In addition, the NRC has license renewal applications under review for 15 units and more than 13 additional units have announced plans to submit applications over the next few years [1]. This brings the total of renewed licenses and plans for renewal to over 97% of the 104 operating nuclear units in the U.S. This paper presents the status of the U.S. license renewal process and issues being raised for possible applications for subsequent renewals for up to 80 years of operation. By the end of 2013 there will be 26 nuclear plants in the U.S. (or 25% of the 104 units) that will be eligible to seek a second license renewal and by the end of 2016 this number will increase to about 50% of the 104 licensed units. Although some nuclear plant owners have announced plans to shutdown before reaching 60 years, the majority are keeping the option open for long term operation beyond 60 years. The factors that impact decisions for both the first license renewals and subsequent renewals for 80 years of safe operation are presented and discussed in this paper.

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Young, Garry G. "Nuclear Plant License Renewal Status in the U.S." In ASME 2012 Pressure Vessels and Piping Conference. American Society of Mechanical Engineers, 2012. http://dx.doi.org/10.1115/pvp2012-78604.

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As of January 2012, the NRC has renewed the operating licenses for 71 nuclear units, which will allow for up to 60 years of safe operation. In addition, the NRC has license renewal applications under review for 15 units and nuclear plant owners of more than 14 units have announced plans to submit applications over the next six years [1]. This brings the total of renewed licenses and announced plans for license renewal to over 96% of the 104 currently operating nuclear units in the U.S. This paper presents the status of the U.S. license renewal process and the U.S. efforts associated with the option of seeking a second license renewal for up to 80 years of safe nuclear plant operation. Currently there are 9 operating nuclear plants that are eligible to seek a second license renewal. It is likely that applications for a second renewal will be submitted to the NRC within the next few years. The factors that contributed to the positive and the negative trends for both the first license renewals for 60 years and the second renewals for 80 years of safe operation are presented and discussed.

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Ramos, Rafaela, Ilson Pasqualino, Marcelo Igor L. Souza, and Eduardo Ribeiro Nicolosi. "An Application of Fault Tree Analysis for Decommissioning of Subsea Flexible Pipeline in Brazil." In ASME 2019 38th International Conference on Ocean, Offshore and Arctic Engineering. American Society of Mechanical Engineers, 2019. http://dx.doi.org/10.1115/omae2019-96730.

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Abstract The decommissioning of underwater structures has expanded in recent years, as the number of facilities at the end of their useful lives is increasing and legislation becomes more severe. Unlike the production units which already have their decommissioning plans consolidated, subsea pipelines represent the greatest technological, environmental and financial challenge of this stage. Currently, there are few studies to evaluate failures in the decommissioning of flexible pipelines. In addition, these studies generally use simplified analyses. Therefore, this study aims to elaborate a failure analysis for a Reverse Reeling option, in order to contribute to the decision-making process and reduction of failures. For this, a Fault Tree Analysis will be developed followed by the subsequent elaboration of its minimum cut sets. The main results present a total of 13 first-order minimal cut set, 5 second-order minimal cut set and 7 third-order minimal cut set.

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Massoni, Brandon R., and Matthew I. Campbell. "Substrate Optimization for Hybrid Manufacturing." In ASME 2019 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2019. http://dx.doi.org/10.1115/detc2019-98068.

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Abstract While advances in metals additive manufacturing continue to make additive a viable option in more scenarios, these processes are generally slower and more expensive than subtractive methods, like machining. The combination of both additive and subtractive, often called hybrid manufacturing, can be used to get the benefits of both processes, while reducing cost. However, dividing a part into the most cost effective additive and subtractive features is often time-consuming and non-intuitive. In this paper, we present a new approach that optimizes the type, size, and position of a substrate within a part. The resulting hybrid manufacturing configuration enables engineers to reach the most cost-effective compromise between additive and machining. A fully implemented method has been developed and tested on several realistic engineering parts. The results are intuitively useful and push the state-of-the-art forward in generating hybrid manufacturing process plans.

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Reports on the topic "Taxation of option plans"

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Lippert, David, Marshall Thompson, and Charles Wienrank. Performance of Interstate Rubblization in Illinois. Illinois Center for Transportation, July 2021. http://dx.doi.org/10.36501/0197-9191/21-005.

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In Illinois, hot-mix asphalt overlaid concrete pavements typically exhibit reflective cracking of joints and cracks from the pavement below, resulting in shortened life and maintenance issues. Over the years, various patching, fabric, and crack and seat techniques were attempted with few positive results. This led to more aggressive techniques to eliminate the slab action of the concrete pavement where the pavement would be broken or rubblized into pieces typically less than 12 inches. Since the first rubblizing project in 1990, policy, procedures, and specifications have evolved to the point that rubblization is the mainstream option in dealing with problematic concrete pavements. This report summarizes the performance of several interstate rubblizing projects in Illinois by analyzing available data in Illinois Department of Transportation’s pavement management system. Condition rating survey data allowed the serviceability of these projects to be evaluated by surface mix types and asphalt performance grades. Traffic in the form of 18,000 lb equivalent single axle loads was determined for the projects to evaluate fatigue and rutting as well as compare section performance to the design procedure. The research team reviewed plans, design procedures, and specifications to determine best practices and identify where improvements might be made. Data showed that the use of stone matrix asphalt surface mixtures and mixes using PGXX-28 asphalt binders provides improved performance. Overall, rubblizing has shown good to excellent performance. To provide additional life with improved performance, recommendations include adopting softer asphalt grades, increasing the use of stone matrix asphalt, and improving procedures for protecting culverts.

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Utility Scale Storage: Sleeping Giant or Mirage? King Abdullah Petroleum Studies and Research Center, January 2021. http://dx.doi.org/10.30573/ks--2020-wb11.

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The Kingdom of Saudi Arabia, among other countries, has ambitious plans to install a significant amount of renewable capacity by 2040. A high share of renewable generation in the power system can, however, result in grid instabilities. Energy storage technology is one option that could address these challenges, being an enabler of increased renewable generation in the power sector.

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