New non-disclosure regime explained: a recent change in tax legislation means that a chartered accountant can now give confidential, independent and candid tax advice in the same way that lawyers can.(nz institute of chartered accountants)
In rodents from the Brazilian Amazon, the XX/XY1Y2multiple sex system has been reported only in two genera from the Echimyidae family:Lonchothrix38andProechimys33,34,35. InLonchothrix emiliae, the multiple sex system was identified based on classic banding38, while in theProechimystaxa it ...
2,3,4,5. Mammals are known to exhibit a stable sex determination system, but distinct sex-autosome translocations may have triggered the separation of Theria and Prototheria (monotremes) (190 MYA) and between Eutheria (placental mammals) and Metatheria (marsupials) (166 MYA)...
Pursuant to art. 89, para. 7, lit. b), CTS, which will enter into force beginning from the fiscal year following that in which the authorization of the European Commission for the new tax regime of TSOs is granted. Author information Authors and Affiliations University of Rome Tor Vergata,...
He reckons the cumulative impact on his business is £10,000 a year and is "frustrated" at the contrast in policing priorities as the new hate crime regime begins. Image:Abdul Majid has lost thousands to shoplifters and says all crime should be investigated ...
China is overhauling its immigration law regime. A newExit-Entry Administration Law(EEAL), enacted by the National People’s Congress Standing Committee, became effective July 1, 2013. New State Councilregulationsbecame effective Sept. 1, 2013. ...
Following the introduction of Mifid II the market saw a reduction in broker lists, with one study at the time reporting that more than half of UK fund managers reduced the number of brokers they engage with, within just four months of the new regime. However, this approach is demonstrably ...
New Zealand has a self-assessment tax regime meaning taxpayers are required to file an income tax return reflecting their assessable income and deduct expenses for a tax or income year. Financial statements may be required to be submitted to the Inland Revenue by the income tax return date. ...
(and must) choose between the generally available company forms,Footnote82each of which has its advantages and disadvantages for social enterprises.Footnote83Of not least importance for this choice is whether the founders seek a non-profit status, which carries with it tax advantages but also ...
only included those that were registered in a specific year (2013), active (i.e., not deregistered or liquidated), and liable for value added tax and tax prepayment. These measures allowed us to create a sample of firms that were truly independent, operationally active, and representative of...