The article reports on the proposed amendments to the Income Tax Act (ITA) in Canada that would allow the establishment of the employee life and health trust (ELHT), a vehicle for the delivery of health and welfare benefits. ELHT, which is similar to voluntary employees' beneficiary ...
(1) "Defecting to an espionage organization or its agent" is clearly defined as an act of espionage.Literally, "defecting to" refers to seeking shelter in, being attached to, and relying on. According to the few cases ava...
The amendments add that the employers’ procedures for requiring an employee to provide notice of their need to take ESSTA leave must be “reasonable” when the need is not foreseeable. As was the case prior to the Final Rule, the procedures must be outlined in a written ...
Bulgaria: Corporate Income Tax Act amendments related to scholarship donations.Bulgaria: Corporate Income Tax Act amendments related to scholarship donations.The article focuses on the amendments to the Bulgarian Corporate Income Tax Act, adopted on August 2, 2013.EBSCO...
The Auditor’s Responsibility in Relation to Other Information (Revised) [SA 720] Applicable Guidance Notes Guidance Note on Audit under Section 44AB of the Income-tax Act. Guidance Note on Audit of Banks. Guidance Note on Audit of Internal Financial Controls over Financial Reporting. Guidance No...
The ratification of the 16th amendment finally passed an income tax that was being discussed since the time following the Civil War. The 16th amendment strengthened the federal government and increased government revenue to create a financial safety net and state unification. The 17th Amendment: ...
The IRS allows you to correct mistakes on a tax return you've already filed by filing an amended tax return.
The Internal Revenue Code is lengthy and complex, which can sometimes mean that your personal income tax return includes some errors and omissions. The IRS allows you to voluntarily correct the mistakes you later discover by filing an amended tax return.
In the 2011 session of the national people's Congress Standing Committee 20th meeting adoption of draft amendments to the income tax act of individuals, wages and salaries there cost standards are proposed to be increased from the existing 2000 Yuan a month to 3,000 yuan a month. ...
The New Corporate Tax Loss Provisions of 2000: Division 165 of the Income Tax Assessment Act 1997. Examines the amendments to Division 165 of Pt 3-5 of the Income Tax Assessment Act of 1997 in Australia. Subdivisions of the act; Preliminary commentary on the 1997 amendments; Comments on the...