Chapter 1 introduction & tax residence •Direct taxes – taxes paid directly to government (income tax ‚ RPGT) •Indirect taxes – taxes paid to government via 3rd party( sale‚service) •Income tax –scope of charge( S3 of ITA) has been modified by ‘’tax exempted’’ Income tax shall be charged for each y/a upon income of any person accruing in or derived from MY or received in MY from outside MY Income known as revalue gain( capital gain never go for inc tax Person=individual ‚ Co(chargeable
Premium Tax Income
undoubtedly‚ rising population is one of the most worried issues at the moment. The governments discourages people to have more children in order to maintain the living standard and save resources and the nation from poverty and economic fall by charging tax more tax. Looking into the pages of history‚ we would see that The United Nations declared ’Five Billion Day’ in the mid 1987 and by the the end of 2012‚ UN figures that global population hits 7 billion. An astounding 40% growth just took place in 20
Premium Population World population Demography
Is Windfall Profits Tax an effective measure to broaden the tax base in Hong Kong? Introduction Statement of the problem(s) Comparing HK tax base with the international level Stating the influence of narrow tax base Specifying the need to broaden tax base Literature review Rationale behind broadening the tax base should be in line with taxation principles. To look at the effectiveness of the windfall profits tax‚ we should first look at the taxation principles. The principles
Premium Taxation Tax
Fat Tax It is often said that people who suffer from obesity usually experience an eating disorder‚ or depression. My whole life I have heard that people who are obese mainly it’s due to their genes or the way they eat. In discussion of should there be a fat tax for being overweight in the US‚ one controversial issue has been the discrimination on these people. On the other hand‚ obesity contends an unneeded taxation. Others even maintain raising junk food prices. My own view is to raise junk food
Premium Nutrition Obesity Food
May 3‚ 2010 Tax File Memorandum Subject Peaceful Pastures Funeral Home Incorporated prepaid income treatment. Facts Peaceful Pastures Funeral Home Inc. is an accrual basis taxpayer who sells prepaid goods and services to clients that will be provided for them at the time of their death. Goods and services are refundable upon the purchasers request at any time until the contracts are fulfilled. Peaceful Pastures Funeral Home Incorporated is in need of determining the period of recognition
Premium Taxation in the United States Tax Tax refund
House of Commons Committee of Public Accounts HM Revenue & Customs: Annual Report and Accounts 2011–12 Nineteenth Report of Session 2012–13 Report‚ together with formal minutes‚ oral and written evidence Ordered by the House of Commons to be printed 28 November 2012 HC 716 Published on 3 December 2012 by authority of the House of Commons London: The Stationery Office Limited £14.50 Committee of Public Accounts The Committee of Public Accounts is appointed by the House of
Premium Tax Tax haven Taxation
Tax Research Case Travel expense deduction A551 fall 2012 December 4‚ 2012 I. Facts The tax payer‚ Miss Teecher‚ is a teacher who teaches Latin American in high school for 4 years. She is 28 years old and single. She plans to have a travel to South America from June 4 to June 11 through the local university. She thinks it is a business travel since it can enhance his teaching abilities. She plans to spend about 2‚000USD during the trip. She wants to take 2 days to have sightseeing. Her
Premium Operating expense Expense United States
Lecture-5 Assembly Line Balancing Dr. Dileep S. More Operations Management Group IIM Calcutta Objectives • Understand the concept of assembly line balancing • Study a general procedure to balance the line • Study advantages of line balancing Introduction • The first movable assembly line was created by Ford to manufacture the Ford Model T • Ford installed a capstan and a thick cable to move the cars between assembly stations Ford’s assembly line concept A Line with Multi Operators
Premium Assembly line Unix Ford Motor Company
SAMROM Rail Operations‚ Planning and Management COWRA RAIL LINE NETWORK REVIVAL STUDY STAGE 2 REPORT Review of the freight traffic task available for transport by rail in the Cowra district‚ a strategy for rehabilitating the track and structures to a fit-forpurpose standard and an economic assessment of the benefits accruing to the community associated with the resumption of rail freight services. Report prepared for the Shires of Blayney‚ Cowra‚ Harden‚ Young and Weddin by SAMROM and
Premium Rail transport Bridge 2009
POM Assembly line history The assembly line is a process in which workers are put in order to assemble the parts faster to finish the product. This process affected the industrial revolution in a great manner. The companies were able to construct their products faster and satisfying the demand that was needed at that time. Many companies try to perfect the process in different manners. Then‚ Ford Company was the first in creating a moving assemble line. After that ford was the leader in selling
Premium Assembly line Ford Motor Company Mass production