1) This document is an Arkansas composite tax return form for 2008 that allows pass-through entities to file a single return on behalf of their nonresident members.
2) It provides instructions on how to complete the form, including reporting total taxable income on Line 1, computing the tax owed at 7% on Line 2, and including names and income amounts of nonresident members in Schedule A.
3) Additional requirements include attaching AR1099PT information returns for each nonresident member and mailing the completed form and supporting documents to the Individual Income Tax Section Composite Return address in Little Rock, Arkansas.
CTP’s Threat Update series is a weekly update and assessment of Iran and the al Qaeda network. CTP’s Iran team follows developments on the internal politics, nuclear negotiations, and regional conflicts closely. The al Qaeda network update includes detailed assessments of al Qaeda’s affiliates in Yemen, the Horn of Africa, and the Maghreb and Sahel.
Below are the top three takeaways from the week:
1. The al Houthis reported that they signed an economic deal with Iran to improve Yemen’s power grid as well as al Hudaydah seaport. Iran appears to be bolstering the al Houthi-led government by providing this support. Saudi economic assistance ended in December 2014 and the al Houthis face increasing regional isolation.
2. Iran’s Supreme Leader reacted negatively to the open letter signed by Republican senators citing concern that President Barack Obama will not be able to generate congressional support for a nuclear deal with Iran.
3. Al Murabitoun, an al Qaeda in the Islamic Maghreb splinter group, conducted an attack in Bamako, Mali, that killed five people, including two Westerners. The attacl is the farthest south the group has operated.
CTP’s Threat Update series is a weekly update and assessment of Iran and the al Qaeda network. CTP’s Iran team follows developments on the internal politics, nuclear negotiations, and regional conflicts closely. The al Qaeda network update includes detailed assessments of al Qaeda’s affiliates in Yemen, the Horn of Africa, and the Maghreb and Sahel.
Below are the top three takeaways from the week:
1. Iranian Supreme Leader Ayatollah Ali Khamenei conditionally approved the implementation of the nuclear deal in an open letter to President Hassan Rouhani on October 21. His approval will likely end domestic debate over whether Iran should reject the deal before a violation by other parties.
2. Yemeni stakeholders agreed to resume talks under UN auspices, but the conflict on the ground continues unabated. There will be an initial round of talks held in Riyadh, Saudi Arabia with Abdu Rabbu Mansour Hadi’s government and in Muscat, Oman with the al Houthis, before both sides come together.
3. An al Shabaab religious leader based in Puntland publicly pledged allegiance to the Islamic State in Iraq and al Sham (ISIS), sparking a round of internal al Shabaab arrests as the group attempts to limit ISIS’s influence in Somalia. Al Shabaab has actively sought to maintain a cohesive front against ISIS outreach.
CTP’s Threat Update series is a weekly update and assessment of Iran and the al Qaeda network. CTP’s Iran team follows developments on the internal politics, nuclear negotiations, and regional conflicts closely. The al Qaeda network update includes detailed assessments of al Qaeda’s affiliates in Yemen, the Horn of Africa, and the Maghreb and Sahel.
Below are the top three takeaways from the week:
1. The al Houthis reported that they signed an economic deal with Iran to improve Yemen’s power grid as well as al Hudaydah seaport. Iran appears to be bolstering the al Houthi-led government by providing this support. Saudi economic assistance ended in December 2014 and the al Houthis face increasing regional isolation.
2. Iran’s Supreme Leader reacted negatively to the open letter signed by Republican senators citing concern that President Barack Obama will not be able to generate congressional support for a nuclear deal with Iran.
3. Al Murabitoun, an al Qaeda in the Islamic Maghreb splinter group, conducted an attack in Bamako, Mali, that killed five people, including two Westerners. The attacl is the farthest south the group has operated.
CTP’s Threat Update series is a weekly update and assessment of Iran and the al Qaeda network. CTP’s Iran team follows developments on the internal politics, nuclear negotiations, and regional conflicts closely. The al Qaeda network update includes detailed assessments of al Qaeda’s affiliates in Yemen, the Horn of Africa, and the Maghreb and Sahel.
Below are the top three takeaways from the week:
1. Iranian Supreme Leader Ayatollah Ali Khamenei conditionally approved the implementation of the nuclear deal in an open letter to President Hassan Rouhani on October 21. His approval will likely end domestic debate over whether Iran should reject the deal before a violation by other parties.
2. Yemeni stakeholders agreed to resume talks under UN auspices, but the conflict on the ground continues unabated. There will be an initial round of talks held in Riyadh, Saudi Arabia with Abdu Rabbu Mansour Hadi’s government and in Muscat, Oman with the al Houthis, before both sides come together.
3. An al Shabaab religious leader based in Puntland publicly pledged allegiance to the Islamic State in Iraq and al Sham (ISIS), sparking a round of internal al Shabaab arrests as the group attempts to limit ISIS’s influence in Somalia. Al Shabaab has actively sought to maintain a cohesive front against ISIS outreach.
CTP’s Threat Update series is a weekly update and assessment of Iran and the al Qaeda network. CTP’s Iran team follows developments on the internal politics, nuclear negotiations, and regional conflicts closely. The al Qaeda network update includes detailed assessments of al Qaeda’s affiliates in Yemen, the Horn of Africa, and the Maghreb and Sahel.
Below are the top three takeaways from the week:
1. Two rival governments appear to be emerging in Yemen – one based in Sana’a and controlled by the al Houthis and the other based in Aden under former President Abdu Rabbu Mansour Hadi. President Hadi, however, will likely have to contend with Southern Movement factions who reject his presence in southern Yemen.
2. The IRGC Great Prophet 9 military exercises reinforced the Supreme Leader’s December 1 call to enhance Iran’s military capabilities “irrespective” of the nuclear negotiations. The operational framework of the military drills, moreover, seemed to be aimed at deterring a potential attack, in the event that Tehran and the P5+1 fail to reach a final deal.
3. Violent clashes between Somali security forces and Ahlu Sunna wa al Jama’a (ASWJ) militias in central Somalia risk undermining the Somali government’s ability to combat al Shabaab, potentially allowing the al Qaeda affiliate to regain territory in the region.
Memorandum Of Association Constitution of Company.pptseri bangash
www.seribangash.com
A Memorandum of Association (MOA) is a legal document that outlines the fundamental principles and objectives upon which a company operates. It serves as the company's charter or constitution and defines the scope of its activities. Here's a detailed note on the MOA:
Contents of Memorandum of Association:
Name Clause: This clause states the name of the company, which should end with words like "Limited" or "Ltd." for a public limited company and "Private Limited" or "Pvt. Ltd." for a private limited company.
https://seribangash.com/article-of-association-is-legal-doc-of-company/
Registered Office Clause: It specifies the location where the company's registered office is situated. This office is where all official communications and notices are sent.
Objective Clause: This clause delineates the main objectives for which the company is formed. It's important to define these objectives clearly, as the company cannot undertake activities beyond those mentioned in this clause.
www.seribangash.com
Liability Clause: It outlines the extent of liability of the company's members. In the case of companies limited by shares, the liability of members is limited to the amount unpaid on their shares. For companies limited by guarantee, members' liability is limited to the amount they undertake to contribute if the company is wound up.
https://seribangash.com/promotors-is-person-conceived-formation-company/
Capital Clause: This clause specifies the authorized capital of the company, i.e., the maximum amount of share capital the company is authorized to issue. It also mentions the division of this capital into shares and their respective nominal value.
Association Clause: It simply states that the subscribers wish to form a company and agree to become members of it, in accordance with the terms of the MOA.
Importance of Memorandum of Association:
Legal Requirement: The MOA is a legal requirement for the formation of a company. It must be filed with the Registrar of Companies during the incorporation process.
Constitutional Document: It serves as the company's constitutional document, defining its scope, powers, and limitations.
Protection of Members: It protects the interests of the company's members by clearly defining the objectives and limiting their liability.
External Communication: It provides clarity to external parties, such as investors, creditors, and regulatory authorities, regarding the company's objectives and powers.
https://seribangash.com/difference-public-and-private-company-law/
Binding Authority: The company and its members are bound by the provisions of the MOA. Any action taken beyond its scope may be considered ultra vires (beyond the powers) of the company and therefore void.
Amendment of MOA:
While the MOA lays down the company's fundamental principles, it is not entirely immutable. It can be amended, but only under specific circumstances and in compliance with legal procedures. Amendments typically require shareholder
The world of search engine optimization (SEO) is buzzing with discussions after Google confirmed that around 2,500 leaked internal documents related to its Search feature are indeed authentic. The revelation has sparked significant concerns within the SEO community. The leaked documents were initially reported by SEO experts Rand Fishkin and Mike King, igniting widespread analysis and discourse. For More Info:- https://news.arihantwebtech.com/search-disrupted-googles-leaked-documents-rock-the-seo-world/
Improving profitability for small businessBen Wann
In this comprehensive presentation, we will explore strategies and practical tips for enhancing profitability in small businesses. Tailored to meet the unique challenges faced by small enterprises, this session covers various aspects that directly impact the bottom line. Attendees will learn how to optimize operational efficiency, manage expenses, and increase revenue through innovative marketing and customer engagement techniques.
Digital Transformation and IT Strategy Toolkit and TemplatesAurelien Domont, MBA
This Digital Transformation and IT Strategy Toolkit was created by ex-McKinsey, Deloitte and BCG Management Consultants, after more than 5,000 hours of work. It is considered the world's best & most comprehensive Digital Transformation and IT Strategy Toolkit. It includes all the Frameworks, Best Practices & Templates required to successfully undertake the Digital Transformation of your organization and define a robust IT Strategy.
Editable Toolkit to help you reuse our content: 700 Powerpoint slides | 35 Excel sheets | 84 minutes of Video training
This PowerPoint presentation is only a small preview of our Toolkits. For more details, visit www.domontconsulting.com
RMD24 | Debunking the non-endemic revenue myth Marvin Vacquier Droop | First ...BBPMedia1
Marvin neemt je in deze presentatie mee in de voordelen van non-endemic advertising op retail media netwerken. Hij brengt ook de uitdagingen in beeld die de markt op dit moment heeft op het gebied van retail media voor niet-leveranciers.
Retail media wordt gezien als het nieuwe advertising-medium en ook mediabureaus richten massaal retail media-afdelingen op. Merken die niet in de betreffende winkel liggen staan ook nog niet in de rij om op de retail media netwerken te adverteren. Marvin belicht de uitdagingen die er zijn om echt aansluiting te vinden op die markt van non-endemic advertising.
Unveiling the Secrets How Does Generative AI Work.pdfSam H
At its core, generative artificial intelligence relies on the concept of generative models, which serve as engines that churn out entirely new data resembling their training data. It is like a sculptor who has studied so many forms found in nature and then uses this knowledge to create sculptures from his imagination that have never been seen before anywhere else. If taken to cyberspace, gans work almost the same way.
Tata Group Dials Taiwan for Its Chipmaking Ambition in Gujarat’s DholeraAvirahi City Dholera
The Tata Group, a titan of Indian industry, is making waves with its advanced talks with Taiwanese chipmakers Powerchip Semiconductor Manufacturing Corporation (PSMC) and UMC Group. The goal? Establishing a cutting-edge semiconductor fabrication unit (fab) in Dholera, Gujarat. This isn’t just any project; it’s a potential game changer for India’s chipmaking aspirations and a boon for investors seeking promising residential projects in dholera sir.
Visit : https://www.avirahi.com/blog/tata-group-dials-taiwan-for-its-chipmaking-ambition-in-gujarats-dholera/
Kseniya Leshchenko: Shared development support service model as the way to ma...Lviv Startup Club
Kseniya Leshchenko: Shared development support service model as the way to make small projects with small budgets profitable for the company (UA)
Kyiv PMDay 2024 Summer
Website – www.pmday.org
Youtube – https://www.youtube.com/startuplviv
FB – https://www.facebook.com/pmdayconference
What is the TDS Return Filing Due Date for FY 2024-25.pdfseoforlegalpillers
It is crucial for the taxpayers to understand about the TDS Return Filing Due Date, so that they can fulfill your TDS obligations efficiently. Taxpayers can avoid penalties by sticking to the deadlines and by accurate filing of TDS. Timely filing of TDS will make sure about the availability of tax credits. You can also seek the professional guidance of experts like Legal Pillers for timely filing of the TDS Return.
Personal Brand Statement:
As an Army veteran dedicated to lifelong learning, I bring a disciplined, strategic mindset to my pursuits. I am constantly expanding my knowledge to innovate and lead effectively. My journey is driven by a commitment to excellence, and to make a meaningful impact in the world.
Enterprise Excellence is Inclusive Excellence.pdfKaiNexus
Enterprise excellence and inclusive excellence are closely linked, and real-world challenges have shown that both are essential to the success of any organization. To achieve enterprise excellence, organizations must focus on improving their operations and processes while creating an inclusive environment that engages everyone. In this interactive session, the facilitator will highlight commonly established business practices and how they limit our ability to engage everyone every day. More importantly, though, participants will likely gain increased awareness of what we can do differently to maximize enterprise excellence through deliberate inclusion.
What is Enterprise Excellence?
Enterprise Excellence is a holistic approach that's aimed at achieving world-class performance across all aspects of the organization.
What might I learn?
A way to engage all in creating Inclusive Excellence. Lessons from the US military and their parallels to the story of Harry Potter. How belt systems and CI teams can destroy inclusive practices. How leadership language invites people to the party. There are three things leaders can do to engage everyone every day: maximizing psychological safety to create environments where folks learn, contribute, and challenge the status quo.
Who might benefit? Anyone and everyone leading folks from the shop floor to top floor.
Dr. William Harvey is a seasoned Operations Leader with extensive experience in chemical processing, manufacturing, and operations management. At Michelman, he currently oversees multiple sites, leading teams in strategic planning and coaching/practicing continuous improvement. William is set to start his eighth year of teaching at the University of Cincinnati where he teaches marketing, finance, and management. William holds various certifications in change management, quality, leadership, operational excellence, team building, and DiSC, among others.
RMD24 | Retail media: hoe zet je dit in als je geen AH of Unilever bent? Heid...BBPMedia1
Grote partijen zijn al een tijdje onderweg met retail media. Ondertussen worden in dit domein ook de kansen zichtbaar voor andere spelers in de markt. Maar met die kansen ontstaan ook vragen: Zelf retail media worden of erop adverteren? In welke fase van de funnel past het en hoe integreer je het in een mediaplan? Wat is nu precies het verschil met marketplaces en Programmatic ads? In dit half uur beslechten we de dilemma's en krijg je antwoorden op wanneer het voor jou tijd is om de volgende stap te zetten.
RMD24 | Retail media: hoe zet je dit in als je geen AH of Unilever bent? Heid...
AR1000CR - Individual Income Tax Composite Return
1. 2008 ar1000Cr Cr
CLICK HERE TO CLEAR FORM
arkansas inCOme tax COmpOsite tax retUrn Dept. Use Only
Jan 1 - Dec 31, 2008 or fiscal year ending _______________________ , 20 _____
Federal Employer Identification Number
Name of Entity
Mailing Address Telephone
Location of Records for Audit
City, State, and Zip
COmpUtatiOn Of tax On arkansas taxable inCOme (round to nearest Dollar)
00
taxable inCOme frOm sCHeDUle a: ..................................................................................................................... 1
1.
00
tax: [Multiply Line 1 by 7 percent (.07)] .................................................................................................................................. 2
2.
00
3. Arkansas income tax withheld: [Attach copies of AR1099PT Form(s)] .................................3
00
4. Estimated tax paid and/or credit brought forward from last year: ...........................................4
00
5. Payment made with extension: (See Instructions) .................................................................5
00
tOtal paYments: (Add Lines 3 through 5) ....................................................................................................................... 6
6.
00
amOUnt Of OVerpaYment/refUnD: (If Line 6 is greater than Line 2, enter difference) .......................................... 7
7.
00
8. Amount of overpayment to be applied to 2009 estimated tax: .................................................................................................. 8
00
amOUnt tO be refUnDeD tO YOU: (Subtract Line 8 from Line 7) .......................................................refUnD 9
9.
00
AMOUNT DUE: (If Line 2 is greater than Line 6, enter difference) .....................................................................tax DUe 10
10.
PLEASE SIGN HERE: Under penalties of perjury, i declare that i have examined this return and May the Arkansas Revenue
Agency discuss this return
accompanying schedules and statements, and to the best of my knowledge and belief, they are true,
with the preparer shown
correct and complete. Declaration of preparer (other than taxpayer) is based on all information of which
below?
preparer has any knowledge.
Yes No
Signature of Officer, Partner or Accountant Date
for Department Use Only
Telephone Number:
A
B
ID Number/Social Security Number
Preparer’s Signature
C
City/State/Zip
Preparer’s Name D
E
Address Telephone Number
F
sCHeDUle a - member’s sHare Of inCOme nUmber Of nOnresiDent members _________
NAME OF MEMBER ADDRESS, CITY, STATE, ZIP SSN OR SHARE OF
FEIN TAXABLE INCOME
00
00
00
00
00
00
00
00
00
00
Total Taxable
Income 00
DUe Date is april 15, 2009 fOr CalenDar Year filers
AR1000CR (R 10/7/08)
2. arkansas COmpOsite filinG (ar1000Cr)
Act 1982 of 2005 allows pass-through entities to file composite returns for nonresident members who elect to be included in the composite
filing. The pass-through entity must report its distributive share of an income or other gain that is passed through to the members included
on this return and subject to Arkansas income tax.
nOte: Pass-through entities include S-Corporations, general partnerships, limited partnerships, limited liability
partnerships, trusts, or limited liability companies. Any entity that is taxed as a corporation or is a disregarded
entity for federal income tax purposes is not considered a pass-through entity.
the due date is april 15, 2009 for calendar year entities. If an extension is required, Form AR1055 should be completed and
must be postmarked by April 15, 2009. If additional tax is owed, the amount must be paid by the original due date. Attach the payment to the
completed Form AR1055 and mail to the address specified on Form AR1055.
instrUCtiOns:
Each composite return must be filed in the name of the pass-through entity, and the member who signs the return will be responsible for
any assessments or deficiencies incurred by the return. This requirement does not relieve any of the members from their personal liability
in any way.
Only those members who must file Arkansas nonresident individual income tax returns as a result of their interest
in a pass-through entity can be included in the composite return. Members who were Arkansas residents, became Arkansas
residents during the year, or who had income/losses from Arkansas sources other than from pass-through entities, must be excluded from
the composite return.
nOte: a pass-through entity cannot be included as a member on a composite return.
line 1. Report the total taxable income from doing business in or deriving income from sources within this state and distributed to a
member electing to be included on this tax return. The amount must equal the total on Schedule A.
line 2. Compute tax at 7%. No deductions or credits are allowed.
line 3. Withholding paid by entity - FEIN on AR1099PT must match FEIN on composite return.
line 4. Estimated payments must have been previously mailed with estimated individual income tax vouchers to Individual Income
Tax Section.
(lines 5 through 10 – Follow instructions on form.)
Your tax return will not be complete unless officer, partner, or accountant signs it. Fill in preparer section if
applicable.
schedule a: the revenue Division must be provided with names of all nonresident members included on this return.
If there are ten (10) or less nonresident members represented by the return, complete Schedule A.
If there are more than ten (10) nonresident members represented by the return, nonresident information
must be submitted by magnetic media (3.5 diskette or CD). The information must be in a spreadsheet format
(such as Excel), a database format (such as Access) or a Delimited Text File and should contain for each member
included on this return: name, address, FEIN or SSN, share of income, and tax paid.
Complete and attach an ar1099pt information return for each nonresident member included on this return.
The amount(s) reported on the AR1099PT must equal the amount(s) reported on the AR1000CR. Send two copies of AR1099PT to each
nonresident member and retain one copy for your records.
nOte: each entity claiming withholding must be registered to withhold under the fein on
the composite return. failure to register will result in disallowance of withholding.
mail the completed ar1000Cr and required information to:
Individual Income Tax Section
Composite Return
P.O. Box 3628
Little Rock, Arkansas 72203-3628
For additional information on composite filing go to:
www.arkansas.gov/dfa/income_tax/CompositeFilingForPassThruEntities.html
AR1000CR Instructions (R 10/7/08)