UNIVERSITY AF5206 HONG KONG TAX FRAMEWORK Unit 14 – Anti-avoidance Provisions Coverage 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Tax avoidance and Tax evasion Principles of anti-avoidance rules Anti-avoidance provisions in IRO Section 61 Section 61A Doctrine of fiscal nullity Section 20 Section 61B Section 39E Section 9A (Type I service company arrangement) Type II service company arrangement Advance Ruling Tax planning and ethical issues Basic tax planning principles Basic techniques of tax planning
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This was a significant era in the development of the offence. In two leading cases the identification doctrine was recognized to be applicable to companies accused of manslaughter. Indeed, in Attorney General’s Reference (No.2 of 1999) it was said that, ‘the identification principle remains the only basis in common law for corporate liability for gross negligence
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rege quam pro sic ipso in hoc parte sequitur" meaning "who as well for the king as for himself sues in this matter." c. a narrow exception under the general rule of at-will employment d. people who report unethical or illegal activities under the control of their employers ANSWER: D 2. Under the legal doctrine of “employment at will” an employee can be lawfully terminated from her job for: I. wearing a shirt that clashes with her suit II. any non-discriminatory reason III. complaining about
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Rights Act of 1964 is the most noteworthy act of its kind, which emerged directly from the civil rights movement of the 1960’s. Title VII of the act states that it is illegal for employers, employment agencies, and labor unions to discriminate in respect to compensation, terms, conditions, or privileges in employment by hiring individual based on race, color, sex, religion, and national origin (Cheeseman, 2013). Discrimination was at the forefront of everyone’s mind during the 60s and 70s and many people
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BUS 405 WK 4 Quiz 3 Chapter 4,5 - All Possible Questions To Purchase Click Link Below: BUS 405 WK 4 Quiz 3 Chapter 4,5 - All Possible Questions TRUE/FALSE 1. Craft unions have less independence from their national union headquarters than industrial unions. 2. The supreme governing body for the international union is its convention. 3. The practice of double-breasting is legal under the National Labor Relations Act. 4. The convention makes use of the delegate system, in which the
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promises Nicky that she will buy his fishing trawler for $10,000. Before either party acts in reliance on this promise, under the doctrine of promissory estoppel, the transaction is enforceable by A) either party. B) Miranda only. C) neither party. D) Nicky only. 10. Lem buys a used MP3 player for $50 and a new laptop for $1,500, and signs a one-year employment
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Fired for Off Work Activities. Jason Miller Human Resource Management Author Note This paper was prepared for Human Resource Management 314, taught by Professor Terry Clark All over the world, people are posing photographs of themselves on facebook. They are talking about their days, their goals, their lives, funny situations, where they want to move to, where they work, etc. Of these posts, photos, tweets, etc. have caused people to lose their jobs. This has become a new phenomenon, with
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Legal Risk and Opportunity in Employment Tester Pester LAW/531 November 7, 2010 Lame Duck Abstract This paper analyzes the legal principles and remedies behind the three scenarios described in the simulation. Legal Risk and Opportunity in Employment Legal Encounter One NewCorp hired Pat Grey as a property manager. NewCorp fired Pat after three months. Pat thinks it is not related to performance but other outside issues. NewCorp maintains that it is not working out with Pat, so he is
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BUS 405 WK 4 Quiz 3 Chapter 4,5 - All Possible Questions To Purchase Click Link Below: BUS 405 WK 4 Quiz 3 Chapter 4,5 - All Possible Questions TRUE/FALSE 1. Craft unions have less independence from their national union headquarters than industrial unions. 2. The supreme governing body for the international union is its convention. 3. The practice of double-breasting is legal under the National Labor Relations Act. 4. The convention makes use of the delegate system, in which the
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Alyce Farrish PA205 Rodman Brief Rodman v. New Mexico Employment Security Department, 764 P.2d 1316 (N.M. 1988) Rodman v. N.M., 764 P.2d 1316 (1988) Facts: Ms. Rodman (appellant) was an employee of Presbyterian Hospital as a unit secretary for nearly eight years. On February 17, 1987, Ms. Rodman was terminated under hospital personnel policies following a “third corrective action” notice. In June of 1986 Ms. Rodman was reprimanded for having received an inordinate amount of personal telephone
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