Fundamentals Level – Skills Module Taxation (China) Tuesday 3 December 2013 Time allowed Reading and planning: 15 minutes Writing: 3 hours ALL FIVE questions are compulsory and MUST be attempted. Tax rates and allowances are on pages 2–3. Do NOT open this paper until instructed by the ...
The most favourable package comprises a preferential tax rate of 5% for a period of 37 years, 6 years of tax exemption, plus a 50% CIT reduction for a subsequent 13 years. In addition, there is also an exemption/reduction from land and water rental fees, for a period of time. The ...
Fundamentals Level – Skills Module Taxation (China) Tuesday 2 June 2015 Time allowed Reading and planning: Writing: 15 minutes 3 hours This paper is divided into two sections: Section A – ALL 15 questions are compulsory and MUST be attempted Section B – ALL SIX questions are compulsory and...
Q.No. 1 is compulsory. Answer any five questions from the remaining six questions. Working notes should form part of the answer. Wherever necessary suitable assumptions may be made by the candidates Marks 1. (a) Mr. Praveen engaged in retail trade, reports a turnover of Rs. 58,50,000...
Fundamentals Pilot Paper – Skills module Taxation (Hong Kong) Time allowed Reading and planning: 15 minutes Writing: 3 hours ALL FIVE questions are compulsory and MUST be attempted. Rates of tax and tables are printed on page 3. Do NOT open this paper until instructed by the supervisor. ...
The limit of annual turnover above which VAT registration is compulsory is unchanged at £85,000. The deregistration limit is also unchanged at £83,000. Standard rate of VAT The standard rate of VAT is unchanged at 20%. EXAMPLE 40 Gwen is in the process of...
Fundamentals Level – Skills Module Taxation (Malaysia) Tuesday 3 June 2014 Time allowed Reading and planning: 15 minutes Writing: 3 hours ALL FIVE questions are compulsory and MUST be attempted. Tax rates and allowances are on pages 2–4. Do NOT open this paper until instructed by the ...
5 [P.T.O. ALL FIVE questions are compulsory and MUST be attempted 1 OOO Villandra ('Villandra') is a trading company engaged in trading operations with a diversified range of products both in Russia and abroad. Villandra is 85% owned by a Russian company, OOO Selena and 15% by a ...
Remotely sensed data is increasingly applied across many domains, including fit-for-purpose land administration (FFPLA), where the focus is on fast, affordable, and accurate property information collection. Property valuation, as one of the main functions of land administration systems, is influenced...