whether the payments were, to any extent, consideration for the use of or right to use the items set out in the definition of “royalty” in Art 12(4) of the US DTA and s 6(1) of the ITAA 1936; whether the relevant portions of the...
Having assessed the "arm's length value" to be equal to the rebate, this in effect meant that the amount assessed under section 21A of the ITAA 1936 for Option 2 was nil, as this section requires the arm's length value amount to be brought to account to be reduced by the...
被引量: 1发表: 1999年 Division 16K: effect of buy-backs of shares [Extract] The tax treatment of share buy-backs is provided for in Division 16K of Part III of the ITAA 1936 comprising s 159GZZZJ thru to s 159GZZZS. Division 16K was enacted in 1990 to complement changes to the co...
44 No. 1 (Anton Rubinstein); The Hunter's Call 'Fughetta' Op. 43 No. 2 (Nikolai Miaskovski); Prelude Op. 38 No. 15 (Dmitri Kabalevsky); Polka Itaalienne (Serge Rachmaninoff); Autumn Song 'October' Op. 37 No. 10 (P I Tchaikovsky); Reverie Op. 25 No. 2 (Anton Arensky); ...
FLACK Flsah Hmy aad the Itaaghtem o f Diviae Light and O&r Storka, b y Kevin Roberts, I&bow Publishing, 94 pa%es, $6.95 paper (ISBNO 920080 11 I). The Voice of .Kmma Snchs. by D.M. Fraser. Pulp Press, 137 pages. $6.95 paper (ISBN 0 88978 136 9). -B TWO books of...
Th00e..44r%%esbub lts, con1s1.i.0s0%t%enaat11.w.11%i%thbbthe petrogrPaPpkkhic classifica66t4i4o..44n%%, raea vealed a33d..77a%%citaai2c2..8c8%o%mbbposition00w..88i%%thbblower co00n..88c%e%nata0r0a..88t%i%onbbs of aKa::2RROeessauunllttdssffNrrooamm2Opp--tXXhRRaF...
nTahle toottahle, r nnaimneelpyr, oHveinbceei,s Cwhiothngtoqtianlgc, aSrhbaonnxsi,t oSrheasnldesosntgh, aJnian1%gsuof, Btheeijinnagt,i oNnianlgtxoitaa,l ,Tniaanmjienl,y a, nHde bSheia,nCghhoani ghqaivneg , foSrheasntsx iw, Sithha nth...