any personal reliefs and deductions and are subject to tax at a flat rate of 24%. As a concession, employment income of non-residents is taxed at the higher of a flat rate of 15% or the graduated resident rates with personal reliefs. This concession does not apply to non-resident ...
There are a few different kinds of cash ISA, including instant access, limited access and fixed rate. Some can be opened with as little as £1. Stocks and shares ISAs This kind of ISA is for investments, where you don’t pay tax on returns. It can be thought of as a kind of ...
In August 2019, Guangzhou city became the first of the nine cities to announce its relevantlocal measures– theInterim Measures for the Administration of Financial Subsidy for Personal Income Tax Preferential Policies in the Greater Bay Area. Since then, other cities have been following suit with s...
Two of our Singapore-based experts on Asia credit discuss the market's key features, along with how it's evolved and is likely to continue doing so. Ross Dilkes, CFA Tanya Sanwal March 2023 Whitepaper Archived info play_circle_outline View our insights DISCLOSURE This material and its...
The Fund is an index-tracking fund which aims to match as closely as practicable, before fees and expenses, the USD denominated total return performance (net of withholding tax) of the S&P 500 Index (the “Index”). Notes: "Intra-day Estimated NAV Per Unit" (...
Subjective assessment should be coupled with objectively measured data in future studies, such as the evaluation of the quantity and quality of one’s activity space, the utilization rate of greenspace and subjective assessment of sanitary condition. Another limitation of this study relates to the ...
The highest response rate was found for the MTA (26.9%), followed by physicians (20.7%), and nurses (14.8%). The gender proportion (females to males) for the three groups was 63.0%:37.0% (respondents) and 47.7%:52.3% (hospital) for physicians; 75.5%:24.5% (respondents) and 70.8%:...
time series projected leaf area; cotyledon unfolding time; horizontal PPFD; microenvironment; growth rate; phenotyping; plant cohort research; plant factory with artificial lighting (PFAL); productivity1. Introduction Plant factories with artificial lighting (PFALs), with an almost airtight and well-...
In normal distribution plots, the lowest limit of the upper 5% population of non-relatives was 89.1%, suggesting that two cranes with a concordance rate of more than 89.1% in InDel patterns can be estimated as parent–offspring. The highest limits of the lower 5% population of parent–...
Good service quality can improve customer satisfaction and increase the repurchase rate; superior customer satisfaction can effectively improve service quality. The two are positively correlated [28,40], and service quality has proved to be the primary factor affecting customer satisfaction [41]. In ...