TAX BRIEF IN THE MINING SECTOR OF GHANA 1.0 Introduction The mining sector is one of the major extractive industries in Ghana. It is estimated that the sector contributes about 41% of total export earnings and 5% of Ghana’s GDP. The sector is dominant with Foreign Direct Investment (“FDI”) with little local participation. 1.1 Legal Framework The Fiscal Regimes that regulate the sector in Ghana are: The Minerals and Mining Act‚ 2006 (Act 703) as amended The Internal Revenue Service Act‚2000
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------------------------------------------------- Online Examination System ------------------------------------------------- ------------------------------------------------- A Proposal Paper Presented to the President in Faculty of the College of Arts and Sciences of Asia and the Pacific ------------------------------------------------- In Partial Fulfillment Of the Requirements for the Diploma in Computer Science ------------------------------------------------- Alvin
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[pic] THE CHINESE UNIVERSITY OF HONG KONG School of Accountancy ACCT 5160 – Taxation (3rd Term‚ 2010-2011) Assignment 3 Solution Only the “Assessable income in Hong Kong” is required‚ others are for your reference. Question 1 According to Inland Revenue Departmental Interpretation and Practice Note No. 10‚ the Commissioner accepts that an employment is located outside Hong Kong if all of the following three conditions are satisfied. a. The contract of employment is negotiated
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) Partnership/Company &Dividend Partnerships 1. Income divided equally if there is no partnership agreement; 2. Salaries to partners are not deductible as they are distribution of income (5-090 MTG); 3. Interest expense - for general law partnership is deductible (Robert&Smith Case; TR95/25) -Not available to partners in rental property as not carrying on business (considered as investment) - loan used for private purposes-no deductions; - borrowing used to replace internally generated
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MINUTES of the 53rd Session of THE GENERAL COUNCIL OF THE ASSEMBLIES OF GOD Convened in Orlando‚ Florida August 4-7‚ 2009 with Revised Constitution and Bylaws (Incorporated under the laws of the State of Missouri‚ October 13‚ 1916; amended September 26‚ 1919‚ September 7‚ 1965‚ and November 4‚ 1977) Printed in U.S.A. Cost: $5 (Available from general secretary’s office) THE GENERAL COUNCIL OF THE ASSEMBLIES OF GOD EXECUTIVE OFFICERS George O. Wood‚ General Superintendent L. Alton Garrison
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PART 2: AGREEMENT A. Offer and acceptance Offer * Objective approach: offer must normally be interpreted in the sense in which it would reasonably be understood by an ordinary person‚ even though the offeror’s actual meaning was otherwise. * Definition: indication by one person to another of his or her willingness to enter into a contract with that person on certain terms. The ‘offer’ must indicate a willingness by the offeror to be bound without further negotiation as to the terms of
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Most students are afraid of examinations‚ but examinations are very important today. They are also very interesting. Examinations are important because they compel students to learn. Without them most students would not learn. So they would know very little about the world. They would learn only subjects in which they are interested and ignore the other subjects which are thought to be difficult‚ though they are very important in the modern age. Examinations also help us have some ideas about
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The world Examination is noun of the word ’examine’. It means to test in order to verify‚ to judge and to certify‚ certain facts. Examination is a very wide word‚ which is used in all spheres of life. The learned examiner does not want that sense of examination to be discussed. He has in his mind the University Examination and he wants to know whether the institution of Examination should continue or should be abolished. Some persons are of opinion that examination is not the sure test of the
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India’s examination system is faulty‚ say experts Tue Apr 21 2009 04:49:49 GMT-0700 (Pacific Daylight Time) by IANS ( 2 comments ) New Delhi‚ April 21 (IANS) Calling the Indian examination system faulty‚ education experts at a seminar Tuesday said the system of examination here fails to create questioning minds. Amit Kapoor‚ chairman of the Institute of Competitiveness who was one of the panellists‚ said that students in schools and colleges here choose to study at the end of the year with just
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The importance of examinations (exams) Life today has become so complex that examinations have come to play an important part in one’s educational career. Examinations are considered so important that most students are afraid of them. The ability to pass an examination is indeed a valuable quality. It shows that the student is able to express his thought and ideas to a manner others can understand. It also shows that the student has acquired a certain amount of knowledge in some branches of
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