What is INTELLECTUAL PROPERTY? Intellectual property (IP) is a legal concept which refers to creations of the mind for which exclusive rights are recognized. Under intellectual property law‚ owners are granted certain exclusive rights to a variety of intangible assets‚ such as musical‚ literary‚ and artistic works; discoveries and inventions; and words‚ phrases‚ symbols‚ and designs. Common types of intellectual property rights include copyright‚ trademarks‚ patents‚ industrial design rights‚ trade
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INCOME TAX NOTES Residential Status and Incidence of Tax According to Section 5 of the Income Tax Act the scope of total Income of an assessee depends on his residential status.On the basis of residential status assessee are classified under the following two categories: 1. Resident 2. Non-resident. As per as resident individuals and Hindu Undivided Families are concerned‚ they can be further divided into two categories: 1. Ordinarily Resident 2. Not ordinarily Resident. Residential
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Ewon Chang Ms. Costa ENG3U 6th November 2012 Three characters who have influenced Katniss Everyone in society must have been influenced by others around him. Think about it; a person can always find several people who have influenced him deeply in his life‚ such as his parents and teachers. More specifically‚ the person can be directly influenced by their words and actions; he can also be unconsciously influenced by their minds and moods. However‚ these influences can be positive or negative
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Corporate Tax Levies Learning Objectives After studying this chapter‚ the student should be able to: 1. Calculate the corporation’s alternative minimum tax liability (if any). 2. Determine whether a corporation is a personal holding company (PHC). 3. Calculate the corporation’s PHC tax. 4. Determine whether a corporation is liable for the accumulated earnings tax. 5. Calculate the amount of the corporation’s accumulated earnings tax.
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least 90 days. As a person continues to abuse drugs‚ the brain starts needing more and more of that substance to reach that peak. The tolerance to the drug and subsequent increasing of the “dose”‚ puts a drug user at an increased chance of overdosing. An overdose occurs when too much of a substance is put into the body. The body struggles against the attack‚ but can’t always compensate as the organs are affected. During a depressant overdose(morphine‚ fentanyl‚ oxycodone‚ heroin‚ etc.) some of the
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Smokers and the tax The fallacy in the proposed higher tax on cigarettes is the belief that the number of smokers will be reduced if the price of the smoke goes up beyond their reach. This may well be true if there were no cheaper and better-tasting substitutes which are taxed. However‚ there are a lot of reasons for smokers should pay a health tax. First‚ smoking is unhealthy. Therefore‚ people should care about themselves and think about other people around them. Smoking cause a lot of diseases
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How can we tell if an organism is alive or not? Is a virus ‚ prion‚ virod‚ or a rock a living organism? What is life? Biologist have studied what makes organism alive for many years and have come to the conclusion the there are nine characteristics of life. Each characteristic has a property which applies to how and organism is alive. Life characteristics are as follows: order‚ metabolism‚ motility‚ responsiveness‚ reproduction‚ development‚ heredity‚ evolution‚ and adaptation. All of the characteristics
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Fat Tax Notes Important Note The importance of a balanced diet cannot be overstated. A balanced diet provides natural disease prevention‚ weight control and proper sleep without the use of sleeping pills. A balanced diet is also important because it enables you to meet your daily nutritional needs and enjoy a higher overall quality of life. Points For * People may stop buying the food if the tax is very high. Since healthier food is cheaper they will start to buy that instead to save more
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The three tiers‚ created by The Walsh Act‚ have become very important in the classification of sex offenses. All three tiers are based on different types of crimes and all have different requirements. A Tier I sex offender is someone convicted of a sex offense that is not punishable by imprisonment for more than one year. The act defines a sex offense as a crime involving a sexual act or sexual contact with another‚ specified crimes against minors such as receipt or possession of child pornography
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uncertainty Singapore Budget Commentary 2013 Foreword Greetings from your tax team at Deloitte. The Minister for Finance presented the 2013 Budget Statement on 25 February 2013 and we are pleased to provide our commentary on the tax and certain other changes proposed therein. Overall‚ Budget 2013 offers various tax measures and sets out the strategies to achieve quality growth and build an inclusive society for Singapore. The tax measures are further explored in our commentary. It should be noted that
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