of comparables ● TP declaration Forms ● TP documentation ● TP audits ● 30% of EBITDA cap on total interest expenses ● Advance Pricing Agreement BEPS initiatives Foreign Contractor Tax ● Scope of application ● Dividends ● Interest ● Royalties ● FCT payment methods ● Taxing foreign e-...
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 MUST be attempted Tax rates and allowances are on pages 2–3. ...
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 ...
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. ...
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...
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...
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 MUST be attempted Tax rates and allowances are on pages 2–4. ...
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 ...
Fundamentals Level – Skills Module Taxation (Russia) Monday 6 June 2011 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 ...
Currently, property valuation relies on the data provided by the Rwanda land use management authority (RLMUA), especially the parcel area, the location of the property, and the land use; all this information can be obtained from an inspection of the land title and also from a field visit. ...