The Implementation of e-Government: Inland Revenue Department and the Immigration Department In recent years‚ advancements in technology have been vastly increasing around the world‚ as a result of globalization and increased competition. Governments have made use of these technological advancements and Barbados is no exception. Electronic government (e-Government) programs have been approved by many Governments to provide and improve public services‚ as appropriately and efficiently as possible
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CASE stated by Commissioners for the Special Purposes of the Income Tax Acts. In October‚ 1919‚ the appellants‚ Mr. Norris‚ Mr. White‚ and Mr. Browning (called for the purposes of the assessments and this appeal the "Cape Brandy Syndicate")‚ appealed against assessments to excess profits duty for the accounting periods March 11‚ 1916 - December 31‚ 1916‚ and January 1‚ 1917 - September 17‚ 1917. The three appellants were members of different firms‚ but the assessments in question were made in respect
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ABSTRACT Taxation is a dynamic subject which grows with the constant change in the economic environment in which it operates‚ hence the need to review the regulating instruments from time to time. Nigeria is governed by a federal system hence its fiscal operations also adhere to the same principle‚ a fact which has serious implications on how the tax system is managed. The country’s tax system is lopsided‚ and dominated by oil revenue. It is also characterized by unnecessarily complex‚ distortionary
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CASE: SARAWAK PROPERTIES SDN BHD v THE DIRECTOR GENERAL OF INLAND REVENUE ISSUE: Whether the tax treatment of income accrued and the expenditures incurred in respect of the appellant’s property development activities regarding the two projects‚ namely the shop house project and the TAR Centre. FACTS OF THE CASE: • The appellant become the sole developer of the TAR Centre project after it had acquired Tamasa Holding’s share for a cash consideration of RM 572758. • The development
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INLAND REVENUE BOARD MALAYSIA INCOME FROM LETTING OF REAL PROPERTY PUBLIC RULING NO. 4/2011 Translation from the original Bahasa Malaysia text DATE OF ISSUE: 10 MARCH 2011 INCOME FROM LETTING OF REAL PROPERTY Public Ruling No. 4/2011 Date of Issue: 10 March 2011 INLAND REVENUE BOARD MALAYSIA CONTENTS 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 11. 14. Introduction Related provisions Interpretation Letting of real property as a business source Letting of real property as a non-business
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TABLE OF CONTENT Title Page - - - - - - - - - - - - - - - - - - - - - i Declaration - - - - - - - - - - - - - - - - - - - - - ii Dedication - - - - - - - - - - - - - - - - - -
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Shipping & Inland waterways Potential in India Website : www.consultavalon.com Follow us on 0 India’s Maritime Story India is blessed with a long coastline of 7‚517 km.‚ dotted with 13 major ports and 176 non-major ports and a vast hinterland. India’s geographical setting has played a vital role in the progress of maritime activity Water way trade can be divided into Inland Waterway (IWT) and Shipping (Coastal & Overseas). The focus of this paper is primarily on Coastal Shipping and Inland Waterways
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being iv. responsible for railways v. the Permanent Secretary to the Treasury; vi. the managing director of the Kenya Ports Authority; a. . The functions of the corporation are i. To carry goods and passengers by rail‚ road and inland waterwayswithin Kenya; ii. To store goods within Kenyacarried by the Corporation; iii. To consign goods on behalf of other persons from any place withinkenya to any other place whether within Kenya or elsewhere iv. To provide‚ both for
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INTRODUCTION Recent political and economic developments at the global and regional levels have resulted in a more conducive development environment in the Asian and Pacific region and the opening-up of opportunities for international trade and tourism development for the developing countries of the region‚ including those which are landlocked. Nevertheless‚ the lack of unhindered access to the sea adds transport costs and time to international trade transactions. In addition‚ landlocked countries
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Chapter-1 • Introduction • Concept of Transport • Functions of Transport • Means of Transport • Transport in India ix 1.1 INTRODUCTION From the beginning of history‚ human sensitivity has revealed an urge for mobility leading to a measure of Society’s progress. The history of this mobility or transport is the history of civilization. For any country to develop with right momentum modern and efficient Transport as a basic infrastructure is a must. It has been seen throughout the history
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