ATENEO CENTRAL BAR OPERATIONS 2007 Taxation Law SUMMER REVIEWER PART I – GENERAL PRINCIPLES TAXATION – power inherent in every sovereign State to impose a charge or burden upon persons, properties, or rights to raise revenues for the use and support of the government to enable it to discharge its appropriate functions SCOPE OF TAXATION TAXATION IS: Unlimited, Far-reaching, Plenary Comprehensive Supreme STAGES OF TAXATION: (LAP) 1. Levy 2. Assessment 3. Payment Basic Principles of a Sound Tax System
Words: 81188 - Pages: 325
Table of Contents Chapter 1 Taxation overview---------------------------------------------------------------- 1 2 General principles ---------------------------------------------------------------- 8 3 Specific principles on gross income------------------------------------------- 12 4 Pension receipts and payments------------------------------------------------- 22 5 Double Taxation------------------------------------------------------------------ 29 6 General
Words: 73195 - Pages: 293
WWW.HUL.CO.IN Hindustan Unilever Limited Annual Report 2014-15 FOR FURTHER INFORMATION ON OUR ECONOMIC, ENVIRONMENTAL AND SOCIAL PERFORMANCE, PLEASE VISIT OUR WEBSITE: HINDUSTAN UNILEVER LIMITED Registered Office: Unilever House, B. D. Sawant Marg, Chakala, Andheri (East), Mumbai - 400 099 CIN : L15140MH1933PLC002030 HUL INVESTOR RELATIONS APP Scan the code given below to download the HUL Investor Relations App for iOS and Android MAKING SUSTAINABLE LIVING COMMONPLACE
Words: 99058 - Pages: 397
ANNUAL REPORT 2012-13 MAKING SUSTAINABLE LIVING COMMONPLACE ABOUT HUL OUR PURPOSE TO MAKE SUSTAINABLE LIVING COMMONPLACE. We work to create a better future every day, with brands and services that help people feel good, look good and get more out of life. Our first priority is to our consumers – then customers, employees, suppliers and communities. When we fulfil our responsibilities to them, we believe that our shareholders will be rewarded. EXAMPLES OF OUR PURPOSE-DRIVEN BRANDS In 2012,
Words: 76845 - Pages: 308
(800) 800-9776 ext. 7200 or submit a ticket online by visiting http://help.gcu.edu. Doc ID: 1009-0001-158C-0000158D Jeanne Ellis Ormrod Professor Emerita, University of Northern Colorado University of New Hampshire ISBN 0-558-65860-1 Boston ● Columbus ● Indianapolis ● New York ● San Francisco ● Upper Saddle River Amsterdam ● Cape Town ● Dubai ● London ● Madrid ● Milan ● Munich ● Paris ● Montreal ● Toronto Delhi ● Mexico City ● Sao Paula ● Sydney ● Hong Kong ● Seoul ● Singapore ● Taipei
Words: 101358 - Pages: 406
ETHICS IN INFORMATION TECHNOLOGY Third Edition This page intentionally left blank ETHICS IN INFORMATION TECHNOLOGY Third Edition George W. Reynolds Australia • Brazil • Japan • Korea • Mexico • Singapore • Spain • United Kingdom • United States Ethics in Information Technology, Third Edition by George W. Reynolds VP/Editorial Director: Jack Calhoun Publisher: Joe Sabatino Senior Acquisitions Editor: Charles McCormick Jr. Senior Product Manager: Kate Hennessy Mason Development
Words: 204343 - Pages: 818
CFPCM Certification This reference material is not for sale but for internal circulation only MODULE OUTLINE PART I INTRODUCTION SCOPE OF TOTAL INCOME AND RESIDENTIAL STATUS INCOME EXEMPT FROM TAX PART II INCOME FROM SALARIES INCOME FROM HOUSE PROPERTY CAPITAL GAINS PROFITS AND GAINS OF BUSINESS AND PROFESSION INCOME FROM OTHER SOURCES TAX COMPUTATIONS PART III INTRODUCTION TO TAX PLANNING & TAX RELIEF TAX MANAGEMENT
Words: 102684 - Pages: 411
CONTE N T S CHAI R M A N ’ S LETTE R DEAR SH AREH OL DERS FY2012 has been a good year for your Company. The key financial results were: ¥ Consolidated revenues increased by 30% to Rs. 96.7 billion in FY2012. ¥ Earnings before interest, taxes, depreciation and amortization (EBITDA)1 rose by 55% to Rs. 25.4 billion. ¥ Profit after Tax (PAT)2 grew by 45% to Rs. 15.3 billion. ¥ Diluted Earnings per Share (EPS) increased from Rs. 64.9 in FY2011 to Rs. 83.8 in FY2012. I am particularly delighted
Words: 128176 - Pages: 513
Contact Person) Securities registered pursuant to Section 12(b) of the Securities Exchange Act of 1934 (the “Exchange Act”): Title of each class Name of each exchange on which registered American Depositary Shares Shares (1) New York Stock Exchange New York Stock Exchange(1) Not for trading, but only in connection with the registration of American Depositary Shares representing these shares, pursuant to the requirements of the Securities and Exchange Commission. Securities registered
Words: 149449 - Pages: 598
Contact Person) Securities registered pursuant to Section 12(b) of the Securities Exchange Act of 1934 (the “Exchange Act”): Title of each class Name of each exchange on which registered American Depositary Shares Shares (1) New York Stock Exchange New York Stock Exchange(1) Not for trading, but only in connection with the registration of American Depositary Shares representing these shares, pursuant to the requirements of the Securities and Exchange Commission. Securities registered
Words: 149449 - Pages: 598