of ownership: (3) Frequency of similar transactions: (4) Supplementary work: (5) Circumstances for realisation: (6) Motive: FOREIGN ENTERPRISES DOING BIZ IN SG Permanent Establishment (PE) in SG TAXABLE in SG Refer to TREATY ARTICLE 5 NR paying dividend FSI | R paying dividend SSI Rent from immovable property depends on where property is DEEMED SOURCED IN SINGAPORE S12(6) (7) S12(6): any income derived from loans (INTEREST‚ GUARANTEE) S12(7): Royalty (can be special software
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Brus- sels‚ 1998 Analysis. Stockholm‚ 2002 (Adapted from an address to the Swedish Parliamen- tary IT Commission) In: Journal of the Operational Research Society 57 (2006)‚ S. 792 – 801 Ritchey 2011 In: Academy of Management Journal 15 (1972)‚ Dezember‚ Nr. 4‚ 407–426 Wood-Harper and Fitzgerald 1982 Astrophysical Journal 86 (1937)‚ Oktober‚ S. 217 Zwicky 1967 Heidelberg: Springer Verlag‚ 1967
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DATA ENCRYPTION AND DECRYPTION WITH ELLIPTIC CURVE CRYPTOGRAPHY Ravi Kumar Kodali Department of ECE National Institute of Technology Warangal‚506004‚INDIA Abstract—Elliptic curve cryptography is the most popular cryptographic technique that provides higher security with a lesser key size.ECC Encryption and Decryption are implemented through Elliptic curve points operations like point addition‚subtraction‚doubling and scalar point multiplication.ECC cryptography technique is quite useful for
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Wilkerson Company 1. What is the competitive situation faced by Wilkerson? The critical product in term of market competition is the pumps of Wilkerson Company. The pumps are Wilkersons major product line with a production of about 12‚500 units per month. Pumps currently have the lowest gross margin among all products‚ because competitors had been reducing prices on pumps and Wilkerson adopted its prices in order to remain competitive and to maintain the volume. 2. Given some apparent problems with
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Jonghyun Choe March 25 2011 Math IB SL Internal Assessment – LASCAP’S Fraction The goal of this task is to consider a set of fractions which are presented in a symmetrical‚ recurring sequence‚ and to find a general statement for the pattern. The presented pattern is: Row 1 1 1 Row 2 1 32 1 Row
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19 (2010) nr. 4 Ashbaugh‚ H.‚ R Brandon‚ D. M.‚ Crabtree‚ A. D. and Maher‚ J. J. (2004) Non-audit fees‚ auditor independence‚ and bond ratings‚ Auditing: A Journal of Practice & Theory‚ 23 Chee W. Chow. 1982. The Demand for External Auditing: Size‚ Debt and Ownership Influences Accounting Association vol. 87 (2012) nr. 1 DeAngelo‚ L Dhaliwal‚ D.‚ Gleason‚ C. A.‚ Heitzman‚ S. and Melendrez‚ K. D. (2008) Auditor fees and cost of debt‚ Journal of Accounting‚ Auditing and Finance‚ 23 (2004) nr. 2 18 Shareholder
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The game of Rugby: By Shelby Senger Rugby is a style of football that originated from Rugby School in the United Kingdom. Rugby was developed from the rules of soccer; and modern rugby was originated in England in 1823. The game became popular throughout England’s schools and is now played all over the world in over one hundred countries. It is seen most prominently in two current sports‚ rugby league and rugby union a game played by two teams‚ 13 to 15 players on each side. It is played with
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to go to another pleasurable place (429). Right from the start‚ Solnit claims a majority of people are her audience. Solnit’s purpose in writing the essay is to have more people read and think about homelessness. She then gives background information‚ which helps the reader understand the context and subject of the essay. She claimed that about 2.2 million people are prisoners and half a million people are homeless‚ all of which are regarded as disposable (429). These numbers give the reader an idea
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Dell’s Working Capital We can see from the exhibit 4 that sales in 1996 was 52% higher than that in 1995. To support that growth‚ Dell needs to increase its operating assets. Total Assets (% of sales) 45.87% Loss:Short Term Investments (% of sales) (13.93%) Operating Assets (% of sales) 31.94% The increase in Dell’s operating assets should be the change in 1996’s forecasting operating assets and operating assets in 1995. So operating assets should be increased by $5‚296M*31.94% - $3‚475M*31
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Reaganite Cinema – Hollywood Propaganda or Clever Social Critique? In the difficult times of Cold War‚ Hollywood produced a number of action films‚ all of which shared similar narrative patterns – American hero arises and defeats the evil empire of Soviet Union (whether literally or figuratively). The films like Rocky IV‚ Rambo III and Red Dawn are considered the striking examples. As Stephen Prince notes in his book: “...all of the others (Reaganite cinema films) pursue as well the great
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