the compulsory acquisition thereof under any law; or in a case where the asset is converted by the owner thereof into, or is treated by him, as stock in-trade of a business carried on by him, such conversion or treatment; or the maturity or redemption of zero-coupon bonds; or any tran...
You or members of your family receive personal,unearnedbenefits as a result of your position in Lubrizol. lubrizol.com lubrizol.com 您或您的家庭成员因您在公司的职位而获得不劳而获的个人利益。 lubrizol.com lubrizol.com Theunearnedpremium on motor vehicles compulsory insurance is provided based on th...
of comparables ● TP declaration Forms ● TP documentation ● TP audits ● 30% of EBITDA cap on total interest expenses ● Advance Pricing Agreement BEPS initiatives Foreign Contractor Tax ● Scope of application ● Dividends ● Interest ● Royalties ● FCT payment methods ● Taxing foreign e-...
In the case of income tax, Exempt income refers to income which though is earned and received during the financial year is not taxable.You gettax exemption on income. The worddeductmeansto subtract or take away for the total. In Income Tax the word deduction, means the amount is taken awa...
(i)ConversionofAssetintoStockinTrade(ii)TransferofanAssetbyapersonintoafirm/AOP/BOIinwhichheispartner.(iii)DistributionofAssetondissolutionofFirm.(iv)CompulsoryAcquisitionofanAsset.(v)Assetsreceivedonliquidationofcompanybyshareholder.(vi)ReceiptofmoneyorassetfromaninsureronaccountofdamageofCapitalasset.“...
In addition to the fair value increase in Sphere’s land of $2 million (see note (i)), it had increased by a further $1 million since the acquisition. (iii) On 1 October 2013, Penketh also acquired 30% of Ventor’s equity shares. Ventor’s profit after tax for the year ended 31...
–Square had an unrecorded deferred tax liability of $1 million, which was unchanged as at 31 March 2012. Pyramid’s policy is to value the non-controlling interest at fair value at the date of acquisition. For this purpose a share price for Square of $3·50 each is representative of ...
by doing so, derek has been advised by a friend that he may have a good chance to avoid paying any tax on the payment because it will be treated as a tax-free capital receipt; and/or it is received after cessation of employment. required: (a) advise derek chan on the taxability of...
Furthermore, income inequality can increase robbery and fraud, although it has no significant effects on murder, rape, and abuse. Government spending on social assistance and more efficient settlement of criminal acts can lower crime rates. Keywords: crime rate; well-being; income inequality; ...
This project introduces an analysis framework for assessing the land-based ecological carbon sink and poverty alleviation potential based on a per capita ideal carbon sink income evaluation, which compares the regional economic benefits of a carbon sink under different carbon price benchmarks and ...