Non-resident Withholding tax Payer Tax authorities SCOPE OF WITHOLDING TAX Withholding tax is only restricted to the following types of payment made to non-resident: (a) (b) (c) (d) (e) (f) Special classes of income (S 4A) Interest (S 15) Royalty (S 15) Contract payment (S 107) Public entertainer (S 109A)’ Other income in S4(f) (S15B) Type of Income Charging Section WT Section/Rate Interest 3/4(c) 109 - 15% Royalty 3/4(d) 109 - 10% Contract payment
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who suffer from it Citizens of developed (polluting) countries pay less for their goods and services than the social costs of their production MSC=MPC+MEC Government Intervention to correct Environmental Market Failure 2 main types: Market based measures Designed to modify the price mechanism using strategies such as taxes and subsidies Government regulation Sometimes referred to as “Command and Control”, designed to create incentives for firms to reduce harmful emissions
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1 INTRODUCTION Nigeria as a nation is a democratic country with over 170 million people. With a presidential system of government. It comprises of 36 states and 777 local government area. The connection between Nigeria and China dates as far back to 1971. At the same time when penning this thesis the president of Nigeria is in china to expand this relation. The Chinese Ambassador in Nigeria, once said sometime last year that China and Nigeria have longstanding relations that dates back
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Lovely R. Esguerra Mica Ysabelle C. Fernando Sonieper B. Gaspar Rose Ann B. Landicho Rizza Mae Y. Medina Angelica Rose P. Morelos Mark Alfred Pajarillo Mikelle Justin L. Raiz Aicon R. Villanueva BSBA 1-7 What is climate change? Climate change is a long-term shift in the statistics of the weather (including its averages). For example, it could show up as a change in climate normal’s (expected average values for temperature and precipitation)
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International Operations Management The new role of WTO as a World trade court 1957 : GATT General Agreement on Tariff and trade 23 countries only when Gatt was created. A club of countries dominated by US. Major discussions on tariff reductions : KENNEDY ROUND NIXON ROUND Try to reduce the tariff among countries. 1990 : URUGAY ROUND Decision to convert GATT Into a more formal organzation 1995 : creation of WTO = World Trade Organization 125 countries Involved in four
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GRE3NKARMA | Technopreneurship | Food Waste – Renewable Energy | | Amos Tan Yi Wen, Eu Wei Yi Vivian, Abdul Azziz B Abd Talib & Andy Chua Kang Ren | 2/10/2014 | | Contents 1. Executive Summary 3 2. The Company and its Operations 4 Company Background 4 Our Mission 4 Company Ownership and Management 5 Business Form: 5 Company Location and Facilities 6 Manufacturing and Operations Plan 7 Labour 7 Equipment 8 Office Equipment 8 Suppliers 9 3. Products
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Owner's Manual JCRRFTSMRN°I GARDEN TRACTOR 23.0 HP, 48" Mower Electric Start AutomaticTransmission Model No. 917.275023 This product has a low emission engine which operates differently from previously built engines. Before you start the engine, read and understand this Owner's Manual. CAUTION: Read and follow all Safety Rules and Instructions before operating this equipment. For answers to your questions about this product, Call: 1-800-659-5917 Sears Craftsman Help Line 5
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Services ....................................... 12 2. ANALYSIS OF GLOBAL COMMODITIES ON-BOARD SHIPS .................................................. 14 2.1 Crude Oil Seaborne Trade .............................................................................................. 14 2.2 Other Challenges for Crude oil Transportation ................................................................... 16 2.3 Iron Ore Seaborne Trade ...................................................
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Kristin Robinson Dylan Graham Ruben Doris Sarah Wallace Oil & Gas Equipment and Services Industry Overview: The oilfield services and equipment sector was valued around $152 billion in 2012. The OFS industry “is made up of mature set of companies” and whose success is dependent on the “drilling expenditures of the oil and gas companies”. The OFS industry provides a wide range of services and equipment for oil and gas companies around the world. They aid in the extraction and production
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Introduction International politics has been shifted enormously into a new episode in the mid 20th century in the history of International Relation. Before 1950s world politics was confined within frequent wars including two world wars. But after 1950s world politics, including cold war was filled up by many variants to ensure each states security as arms race, nuclearization as well as security against global climate change. Like all other things, global climate change also got a strong basis of
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