Friday, 10 November 2017

Nifty Set To Trade Lower On Negative Global Cues After Delay In US Corp Tax Cut To 2019; Indian Market May Focus On IIP, GST Recalibration & Simplification And Report Card Of SBI To Gauze The Extent Of NPL Resolution In The System



Market Mantra: 10/11/2017 (09:00)

SGX-NF: 10330 (-43)

For the Day: updated 12:30

Key support for NF: 10290-10240

Key resistance for NF: 10350-10425

Key support for BNF: 25200-24950

Key resistance for BNF: 25550-25700

Trading Idea (Positional):

Trading Idea (Positional):

Technically, NF has to sustain over 10380 area for further rally towards 10425-10475 & 10525-10575 zone in the short term (under bullish case scenario). 

On the flip side, sustaining below 10350 area, NF may fall towards 10290-10240 & 10190-10130 zone in the short term (under bear case scenario).

Technically, BNF has to sustain over 25550 area for further rally towards 25700-25800 & 25950-26100 zone in the near term (under bullish case scenario).

On the flip side, sustaining below 25500 area, BNF may fall towards 25300/25200-24950 & 24800-24550 area in the near term (under bear case scenario).

As par early SGX indication, Nifty Fut (Nov) may open around 10330, gap down by almost 43 points on negative global cues amid one year delay in US corp tax cut and some modifications of the RNC tax proposal by US senate, which may not be favourable for the US corporates/SMES. 

US stocks/USD initially plunged on concern that tax cuts would be delayed as the Senate Finance Committee on Thursday released its version of a tax plan that would defer implementing a 20% corporate tax until 2019, against 2018, as proposed by House RNC.

But some of those jitters were soothed in the late NY session, when the House Ways & Means Committee passed the bill put forward by the RNC which proposes cutting corporate taxes to 20% from 35% (time?) repeals the estate tax over time, and revise the existing seven tax brackets into four. The bill will move to the House floor for a vote, possibly as soon as next week.

The tax bill written by House RNC may increase the U.S. deficit by $300 billion more than lawmakers estimated, the Congressional Budget Office said Wednesday. And over a decade, it would increase the tax deficit by $1.7 trillion, beyond the $1.5 trillion required to meet Senate rules under the recently passed budget.

Previously market was expecting with great optimism about US corp tax cut with not only from 2018, but may be also retroactively from Jan’17 and this is one of the primary factors behind epic market rally of over 21% after Trump came into power exactly one year ago; both USD/US bond yields & stocks slumped on this tax cut disappointment and market may also revise US earnings projections, which were earlier based on such tax cut and rerate the US market, which is now running much above the historical P/E.

US Senate has also made some modifications in the RNC tax proposal like removal of state & local tax deductions including property & sales tax; increased the proposed repatriation tax on cash/cash equivalent from 12% to 14% and on current/illiquid assets from 5% to 7%; this is not going to make US MNC happy.

Yesterday, RNC senator (Bill Cassidy) confirmed that US Senate won’t lower corporate tax until 2019 and will also not go for Obamacare repel’ it will also not include the “excise tax” on offshore payments. 

But US market came off their lows & USD also recovered to some extent after another RNC Senator Corbyn said that Senate RNC members are looking for any possible way to avoid such tax delays. Also, approval of a bill to overhaul US tax codes by House Ways & Means committee and sending it for vote by the full house may have helped the market to trim some loses yesterday.

US Senate will officially publish its final tax proposal today or early next week for next step of debate & legislative passage; considering Trump’s own RNC numbers & various local issues regarding tax cut & revenue impact, it may be very tough for Trump to pass the same without broad/bipartisan consensus.

It seems that US House & Senate are not on the same page regarding this tax reform issue and the resultant delay & uncertainty will affect USD/US bond yields and also the US stock market. Fed may also not consider the US tax reform rhetoric in its monetary poly stance until it passes and implemented. 

Market may be also concerned about recent loss of two RNC seats to DNC in a regional election, which may be indicating falling popularity/approval rate of Trump among electorate and that may be some headwinds for him in the 2018 congressional elections.

Overnight, US market tumbled on corp tax delay jitters coupled with weakness in tech titans; Microsoft and other FANG/tech shares were under pressure; but market recovered by almost 50% at the end of NY session. 

Dj-30 slumped by 0.43% and closed around 23462 after making a low of 23310; similarly S&P-500 lost almost 0.38% and closed around 2585, recovered from deep 1% loss on tax cut delay panic, while NQ-100 plunged by almost 0.58% and closed around 6750.

US market also recovered almost half of the knee-jerk tax delay low on the perception that even if corp tax cut will be delayed by another year, SMES may be accommodated by some special tax cut deductions to stay afloat. 

In any way, although the corp tax cut of 15% (from 35% to 20%) looks awesome at glance, the reduced tax of 20% will come with less/no tax deductions and thus the resultant effect on the corporates /SMES may not be significant. 

With 35%+ all tax deductions, effective US tax rate may be around 25.5%, which is not far away from 20% + limited/no tax deductions; but to get full benefit of tax deductions, one has to invest/save huge on various schemes, which may be more difficult for SMES, which is not the case for large US corporates. Thus deregulation of direct tax cut rather than tax deductions may be more beneficial for SMES rather than big corporates.

Overall, almost half of the major US sectors were in red yesterday lead by techs & industrials. Big names in techs/MNC (Apple, MSF, Alphabet, Oracle, FB) slumped more on prospect of the 14% repatriation tax and they have to also shell out heavy tax on their current assets overseas, even if they do not repatriate their profits back to US!!

US stock future (SPX-500) is now trading around 2580, edged down by almost 0.10% tracking negative Asian cues ahead of EU market opening, which is set to resume the day subdued. But market may be still hopeful about some last minute compromise of US tax reform bill & cut the corporate tax in the next year (208) rather than delaying it to another year (2019).

Back to home, Indian market (Nifty/India-50) is now trading around 10325, down by almost 0.35% on muted global cues and concern for higher oil amid intensifying Saudi purge on “corruption” and “games of thrones”. Market may be also concerned about increasing regulatory PMLA actions on the Indian financial markets to prevent free flow of unaccounted money in the system.

All focus may be now on report card from SBI, the country’s largest lender to gauze the extent of NPL & actual resolution of the NPA apart from IIP data & GST recalibration & overall simplification of the process. Market may be poised for some bounce back on GST news, but going by the intense trial balloons for the last few days, this is already known to the market and thus may be already discounted to a great extent.

Market may also focus on state elections for GJ & HP; any disappointing result for the BJP there may be a huge political risk amid widespread GST, DeMo, economic slowdown & resultant huge un/under employment problem.



SGX-NF

No comments:

Post a Comment