Controlled Foreign Company Regime (CFC) Introduction to the Concept We are in the age of witnessing an exponential boom in foreign trade and a rise of giant Multi-National Corporations (MNC’s) who are trying to maximize their global presence and minimizing their tax costs. To curb one of the measures of tax avoidance by parking the profits to countries with low tax jurisdictions without actually bringing the profits to the parent company which is located in a higher tax charging country‚ the income
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What is social studies? * Social studies is the integrated study of social sciences and humanities to promote civic competence. Social studies provides coordinated‚ systematic study drawn upon such disciplines as anthropology‚ archaeology‚ economics‚ geography‚ history‚ law‚ philosophy‚ political science‚ psychology‚ religion and sociology as well as a appropriate content from the humanities and natural sciences. The goals of social studies 1. Fostering attitudes and identifying values
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CHAPTER 1 THE PROBLEM AND ITS BACKGROUND INTRODUCTION Nowadays‚ we are living in a world that everything exist makes our life easier. Technologies‚ upgrade and change rapid and it will last for long time. At the moment‚ folks is still using the most useful and informative matter in searching significant things. Internet is the best way in exploring matters‚ and currently numerous are exploiting it. Business‚ government‚ organizations‚ companies are the usual users of internet. Reasons why
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Background of the Study The pornography industry’s profit has been estimated by some analysts at over $14 billion dollars in the U.S. and is growing at an alarming rate. More than 4 million Web sites worldwide show images of children being sexually exploited‚ according to the U.N. investigator’s report on the sale of children‚ child prostitution and child pornography. (Najat M’jid Maalla‚ Sept. 16‚ 2009‚ U.N. investigator on the sale of children‚ child prostitution and child pornography) Among
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people usually seek in times of minor accident. The included First aid tools that we sell are those that people usually seek or use‚ such as: band aid‚ cotton‚ and alcohol. The project will be held by 4 friends who jointly worked on this feasibility study. The proponents of the enterprise decided to form a limited partnership type of business. All partners – both general and limited – must enter into limited partnership by either oral or written agreement. In making decisions‚ each of the two general
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The Pledge of Allegiance in the Public School System The Pledge of Allegiance has become a major issue for students‚ teachers‚ parents and lawmakers. The original intention of the pledge was not to stir up trouble‚ but for a celebration of Christopher Columbus discovery of the new world. The pledge is no longer thought of as a celebration‚ but an infringement on children’s religious beliefs. Do you believe that children’s rights are being infringed on? Some people believe that the pledge is a great
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Today’s school system faces the same inequalities that parallel to the problems with racial segregation back in the 1900s. While racial segregation laws are established in today’s school‚ there exists a segregation in the case of different economic levels. In the case of ((school districts/education))) the upper class has an advantage within the education system. The upper class has an advantage as they can afford private schooling‚ which typically provides students with better resources than a public
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Significance of the study Why do schools have district websites? The benefits include the following: linking schools in the district‚ developing communication in classes‚ grade levels‚ and cultures‚ encouraging parental involvement‚ presenting information to visitors about the school and acquisition of technology skills (Miller‚ Adsit & Miller‚ 2005). The digital divide holds with it a social justice goal to ensure that students regardless of socioeconomic status have equal access to new technologies
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Dilemma: Go Foreign or Go American “Jobs outsourcing is when U.S. companies hire foreign workers instead of Americans” (The Balance). Outsourcing jobs to foreign workers for lower pay is very common throughout the United States. However‚ outsourcing has been seen as unethical; it creates less jobs for Americans and there are very poor working conditions for these foreign workers. In the case of Carly LeBlanc and her decision on whether to buy locally or outsource and buy from foreign companies‚
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“School systems are removing students from the classroom because of rigid disciplinary policies” (Vidal-Castro‚ 2016‚ p. 1). These disciplinary policies are not productive for students in terms of their education. Education is one thing that can provide a positive impact on the life of a student. Though behavioral issues have changed‚ disciplinary actions continue to disparage the need for student learning and development. Due to the increase of violent acts in schools‚ administrators have implemented
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