for superannuation trustees, the test includes any entity that meets the much broader 'associated entity' test in section 50AAA of the Corporations Act 2001 (Cth) (Corporations Act). The
Another criticism of the concept of corporate citizenship focuses on the fact that citizenship is an individual responsibility involving a corresponding set of rights that relate to membership in a political entity, typically a nation-state, that 38 involve civil, social, and political rights and ...
also consider the provisions in the California Directed Trust Act, any relevant provisions in the National Uniform Directed Trust Act, and whether it is or might be the directed trustee
an "applicable entity" (see below) can make a direct pay election (effectively treating tax credits generated by a renewable energy project as equivalent to taxes paid on a filed return), but only for certain tax credits, including:
From 1 September 2021 to 31 August 2022, the exchange of IM by an LC is required in a one-year period where both the LC and the covered entity have an average aggregate notional amount (AANA) of non-centrally cleared OTC de...
BACKGROUND The Tax Cuts and Jobs Act (“TCJA”) creates, modifies or eliminates a number of employment and employee fringe benefit related provisions of the Code. Both employers and employees need to be aware of these changes. Accordingly, this installm
In countries in which there is elevated risk, transactions are only performed if the party paying the job or service is an international entity of acknowledged prestige and solvency, or is sufficiently insured. The monitoring of financial risks is performed through methodological ...
Project or Property Owning Entity Asset, the Exchange Amount shall beincreased bythe amount of such excess. With respect tothe HotelProject known as the Swisshotel Chicago,the real propertytax portion of "Current Liabilities" shall be deemed to include solely that portion of thepro rata portion...
The goal is to not inconvienience the downstream entity with bad quality or delays. Autonomation: See Jidoka.BBa (場, place; spot; space): Concept from Seven Eleven to gain knowledge about their business at a certain time and space to generate and share this knowledge. The word Ba is ...
there may be no way for a message recipient to respond to a sending entity other than through e-mail. Further, even if a sending entity is included in a message recipient's address book there is always some chance that the sending entity's contact information has change (e.g., new tele...