------------------------------------------------- Tax Research Memo: Entity Selection Issue FROM: Mark J. Sobanski‚ CPA TO: Penelope‚ Mark and John. DATE: April 15th‚ 2013. SUBJECT: Entity Selection for the new business. Issue/ Considerations: It is desired to study the issue of how should the new business to be started by Penelope‚ Mark and John be structured? The related tax and non-tax considerations are as follows – I. The different forms of organization available to Penelope‚
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Australian Tax Law BFA714 – Exempt Income BFA714_10 What is income? 2 Key Legislative Provisions ITAA97 • Economist View – Division 6: • • • • • – Traditional economic view of income is that it is a ‘gain’ • Recognises both realised and unrealised gains as income s 6-5 Ordinary income s 6-10 Statutory income s 6-15 Not assessable income s 6-20 Exempt income s 6-23 Non-assessable non-exempt income – Other Relevant Divisions: • • • • • Tax View • Only
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----------------------- ITC PAY Basis SSI – entitled to receive‚ FSI – received in Sg Current a/c interest – accrues evenly over time Fixed Deposit interest – date of maturity 1. Net Acc profit (before dep & tax) Expense Deductible N.D Charge to P/L Nothing Add Not charged Minus Nothing Revenue Taxable N.T Credited to P/L Nothing Minus Not credited Add Nothing Add: 10(1)(a) income not credited to P/L Expense charged for Non 10(1)(a) Less: Non 10(1)(a) income credited
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call Microsoft. We see that personal computing is a path to the future. In 1975‚ Gates and Allen form a partnership called Microsoft. Like most start-ups‚ Microsoft begins small‚ but has a huge vision—a computer on every desktop and in every home. During the next years‚ Microsoft begins to change the ways we work. Starting in 1980‚ Microsoft formed an important partnership with IBM that allowed them to bundle Microsoft ’s operating system with computers that they sold‚ paying Microsoft a royalty
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the early 1970’s two young men stumbled upon what would one day‚ be one of the top companies within its market. Paul Allen and Bill Gates‚ founders of Microsoft Corp‚ had a vision that every household would own a personal computer‚ and they were going to be the ones to help make that possible through the development of computer software. Microsoft was first able to get a foot in the market when IBM approached them in June of 1980 about developing an operating system for their new line of personal
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Corporate communication strategy of Microsoft Contents Introduction and overview: 2 The communication strategy and its framework in the organization: 3 Communication framework: 4 External communication: 4 Internal communication: 6 Identity‚ Image‚ and Reputation: 6 Conclusion and recommendation: 7 References: 8 Introduction and overview: Microsoft Corporation was established by the two partners Bill Gates and Paul Allen in United States in 1975 with their head quarter in Redmond city
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Key Economic Factors of Microsoft Corporation. As a dominator in both the PC operating system and office suite markets‚ Microsoft Corporation expose themselves to the cloud-based computing model presents execution and competitive risks. They are transitioning to a computing environment characterized by cloud-based services used with smart client devices. Their competitors are rapidly developing and deploying cloud-based services for consumers and business customers. The pricing and delivery models
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resources burden government with economic problem which can and shall ultimately pose danger to the peace and order condition of the community‚ country or nation. In the Philippines the tax department‚ popularly known as Bureau of Internal Revenue (BIR)‚ is under the support of the Department of Finance. The tax department has enormous and wide ranging administrative and legislative powers when it comes to assessment‚ enforcing taxes and collection. It is considered to be the main revenue earning
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Paul Allen‚ Microsoft has had a major role in how we use computers today. It all started when the duo decided they wanted to utilize their shared skills to create an interpreter for a new personal computer‚ the Altair 8800 microcomputer. The interpreter worked flawlessly when it was demonstrated to MITS in the March of 1975. Microsoft wasn’t officially established until April 4 with Bill Gates as CEO. In 1977 Microsoft established its first international office in Japan. Microsoft entered the
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MICROSOFT ACCESS Microsoft Access; History‚ Flaws‚ and Uses in Business PCI 206 MICROSOFT ACCESS Abstract Microsoft Access is a database system. Its uses include storing‚ searching‚ saving‚ and linking all sorts of information. It can be used in any type of business either as its own program‚ or in assistance for a bigger program or bigger business. Like anything‚ it has its flaws‚ such as limited capacity‚ and inferiority to premiere database programs. Access is a program where for a personal
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