ATENEO CENTRAL BAR OPERATIONS 2007 Taxation Law SUMMER REVIEWER PART I – GENERAL PRINCIPLES TAXATION – power inherent in every sovereign State to impose a charge or burden upon persons‚ properties‚ or rights to raise revenues for the use and support of the government to enable it to discharge its appropriate functions SCOPE OF TAXATION TAXATION IS: Unlimited‚ Far-reaching‚ Plenary Comprehensive Supreme STAGES OF TAXATION: (LAP) 1. Levy 2. Assessment 3. Payment Basic Principles of a Sound Tax System
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ASB-3212 Taxation: 2012/13 Lecture 1 - The framework of UK taxation Lecturer: Sara Closs-Stacey FCCA CTA Email contact: abs614@bangor.ac.uk Essential text “Taxation –policy and practice 2012/13” Lymer and Oats. ACCA Paper F6 Taxation complete text FA2012 Course text can be obtained from: www.taxstudent.com ; amazon university bookshop and Kaplan publishing website. Outline of lecture Discuss historical background of taxation Main features of UK tax today Collection systems‚ legal
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TRANSFER AND BUSINESS TAXATION Ballada & Ballada Presented by ATTY DON ADA DUPIO 1. INTRODUCTION MODES OF ACQUIRING OWNERSHIP 1. Occupation – the property seized is without a known owner. 2. Intellectual Creation – the composer owns his musical creation while the author owns his literary‚ legal‚ historical‚ scientific or other works. 3. Donation – an act of liberality whereby a person disposes gratuitously of a thing or right in favor of another‚ who accepts it. 4. Succession – the property
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Double Taxation Avoidance Agreements (DTAA) The Double Tax Avoidance Agreements (DTAA) is essentially bilateral agreements entered into between two countries‚ in our case‚ between India and another foreign state. The basic objective is to avoid‚ taxation of income in both the countries (i.e. Double taxation of same income) and to promote and foster economic trade and investment between the two countries. The advantages of DTAA are as under. ADVANTAGES AND DISADVANTAGES OF DOUBLE TAXATION AVOIDANCE
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Representation and Bias By Deborah Callaway Herzing College Online W4A1-Reflection Assignment November 26‚ 2009 Representation and Bias When creating or reviewing a research study‚ we need to consider the information and decide if it is representative or biased in order to make clear decisions. When the information or sample is representative‚ it means that the people studied are like the people who you wish to generalize and it must have the same significant
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Merci’‚ ‘Lamia’ and ‘The lady of Shalott’ by John Keats and Alfred Tennyson respectively‚ we see the different representations of women; ranging from Keats’ hostile and misogynistic representation of women to Tennyson’s sympathetic yet somewhat limited representation of women. In ‘La Belle Dame sans Merci’‚ as indicated by the title‚ Keats instantly casts women as unremorseful and without compassion. As soon as the first three lines‚ we can quickly ascertain that something is askew; a knight – symbolic
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Representations in The Avengers In The Avengers‚ many different groups are represented that we should take into consideration: male/female‚ black/white‚ able-bodied/handicapped‚ Americans/”foreigners”. However‚ what I’ve discovered as I’ve been analysing The Avengers is that many of these groups are not shown stereotypically and this is what I am going to discuss and explore throughout this essay. To begin‚ we should start with the most basic‚ opposite representation shown in The Avengers – male/female
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It was not only commercials but also advertisement signs on stores‚ clothes‚ and streets. This is a way in which media shapes our perspectives without our awareness. Those perspectives are the ones that creates the politics‚ economy‚ and education we have (which tend to devaluate women). This is the issue being addressed in the film Miss Representation written and directed by Jennifer Newson. This film shows media plays in underrepresenting women in power positions‚ especially in United States
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ACC 622 Advanced Auditing Midterm Case 4.1 1. A close friendship between an auditor and the client can jeopardize the auditor’s appearance of independence. And I think when such close relationship begins influence the auditor’s thoughts when he or she makes very important decisions‚ the independence of an auditor has been compromised. The Rule 101 – Independence says: “A member in public practice shall be independent in the performance of professional services as required by standards promulgated
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Income Tax: Introduction The tax statutes in India: Income Tax Act‚ 1961 Income Tax Rules‚ 1962 Amendments made by Finance Acts decisions of Supreme Court decisions of respective High Court decisions of Income Tax Appellate Tribunals Notifications and circulars issued by Central Board of Direct Taxes (CBDT) Assessee 2 (7) “assessee” means a person by whom any tax is payable and includes— • A person by whom any tax
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