Este documento presenta el horario de exámenes a título de varias materias de la carrera de Ciencias y Técnicas de la Comunicación. Se incluyen el cuatrimestre, la materia, el aplicador, los alumnos, la hora y el edificio y aula donde se llevará a cabo cada examen. El documento fue elaborado por la coordinadora académica y revisado por el subdirector académico.
Este documento presenta la lista de estudiantes en el grupo 6C intermedio de inglés. Diecisiete estudiantes están inscritos en la clase que se imparte los martes y jueves de 7:10 a 8:50 pm en el salón E32. La profesora es Antonella Stasia. Se advierte a los estudiantes que no han liberado inglés que no podrán reinscribirse aunque aparezcan en las listas y deben verificar su estado en Control Escolar.
The risk assessment form identifies several medium and low risks associated with filming a project, including tripping over guitar leads, damage to camera equipment from rain or misuse of tripods, losing equipment, using wrong props, filming in unauthorized areas, and actors not showing up or being late. Controls are provided to mitigate each risk, such as securing equipment and leads, using proper protective equipment and storage, thorough planning and research, wearing appropriate footwear in muddy areas, and confirming actor availability and meeting locations.
Judging the reliability of websites (do slide 2)Rít Lương
The document discusses a webpage but provides little identifiable information about the author, date, or clear aims. Key points that are missing include the author name, date, clear topic or aims, evidence of balanced coverage, and links to other reliable sources to check facts.
Teresa Martínez Lamia es una profesora de inglés y español para extranjeros con un certificado de profesora del Centro Mexicano Americano de Cultura del Valle y una certificación en español para extranjeros de la Universidad Iberoamericana Tijuana. Tiene experiencia enseñando idiomas a adolescentes y adultos de manera presencial y en línea.
The document is a song about friendship and being there for each other through both good and bad times. It expresses that friends can count on each other in times of need, whether that means helping them when lost at sea or singing to help them fall asleep, and that true friends will never say goodbye to each other.
Este documento presenta el horario de exámenes a título de varias materias de la carrera de Ciencias y Técnicas de la Comunicación. Se incluyen el cuatrimestre, la materia, el aplicador, los alumnos, la hora y el edificio y aula donde se llevará a cabo cada examen. El documento fue elaborado por la coordinadora académica y revisado por el subdirector académico.
Este documento presenta la lista de estudiantes en el grupo 6C intermedio de inglés. Diecisiete estudiantes están inscritos en la clase que se imparte los martes y jueves de 7:10 a 8:50 pm en el salón E32. La profesora es Antonella Stasia. Se advierte a los estudiantes que no han liberado inglés que no podrán reinscribirse aunque aparezcan en las listas y deben verificar su estado en Control Escolar.
The risk assessment form identifies several medium and low risks associated with filming a project, including tripping over guitar leads, damage to camera equipment from rain or misuse of tripods, losing equipment, using wrong props, filming in unauthorized areas, and actors not showing up or being late. Controls are provided to mitigate each risk, such as securing equipment and leads, using proper protective equipment and storage, thorough planning and research, wearing appropriate footwear in muddy areas, and confirming actor availability and meeting locations.
Judging the reliability of websites (do slide 2)Rít Lương
The document discusses a webpage but provides little identifiable information about the author, date, or clear aims. Key points that are missing include the author name, date, clear topic or aims, evidence of balanced coverage, and links to other reliable sources to check facts.
Teresa Martínez Lamia es una profesora de inglés y español para extranjeros con un certificado de profesora del Centro Mexicano Americano de Cultura del Valle y una certificación en español para extranjeros de la Universidad Iberoamericana Tijuana. Tiene experiencia enseñando idiomas a adolescentes y adultos de manera presencial y en línea.
The document is a song about friendship and being there for each other through both good and bad times. It expresses that friends can count on each other in times of need, whether that means helping them when lost at sea or singing to help them fall asleep, and that true friends will never say goodbye to each other.
Budget 2014 was announced by the Swedish government on 9 April 2014. The new budget aims at encouraging education to improve the quality of the workforce
India Enacts Further Sections of the Companies Act, 2013Nair and Co.
With reference to the effectiveness of India?s new Companies Act, 2013, the Ministry of Corporate Affairs (MCA) has further notified 183 sections and schedules. The newly notified sections have come into effect 1 April 2014.
India Announces New Corporate Social Responsibility RulesNair and Co.
India has recently introduced legislation mandating the establishment of Corporate Social Responsibility (CSR) policies for both Indian companies as well as foreign companies operating in India.
United Kingdom – Budget 2014 AnnouncedNair and Co.
The Chancellor of the Exchequer recently presented the Budget for 2014-15. Significant measures include those for investment, savers, retirement and small & medium enterprises (SMEs).
Philippines Introduces New Permit for 9(g) Pre-arranged Employment Visa Appli...Nair and Co.
The Philippines' Department of Labor and Employment (DOLE) has introduced a new permit applicable only for the foreign nationals applying for 9(g) Pre-arranged Employment Visas, all other visa categories are exempted.
Argentina Clarifies Income Tax ProvisionsNair and Co.
Argentina has amended its income tax provisions relating to securities transactions and dividend distributions. Key changes include a 15% tax on gains from selling securities, a 13.5% tax on foreign shareholders' security sales, and a 10% withholding tax on dividends paid to local and foreign shareholders. Clarifications have provided some exemptions to the capital gains tax and guidance on calculating dividend withholding taxes. These amendments and clarifications apply retroactively to transactions since September 2013.
China Eases Tax Exemption for E-commerceNair and Co.
The Chinese Finance Ministry (MOF) and the State Administration of Taxation (SAT) have recently published a joint circular announcing easier eligibility requirements for tax exemptions for e-commerce exporters.
Belgium Introduces Changes to Employment Law RegulationsNair and Co.
Belgian Official Gazette recently published a new employment regulation outlining employment termination notice periods for both blue and white collar employees, effective 1 January 2014.
Germany Updates Minimum Salary Qualifications for EU Blue Card HoldersNair and Co.
The German government has raised the minimum salary qualifications for EU Blue Card holders effective January 1, 2014. The minimum gross salary for new Blue Card holders is now €47,600, up from €46,400 in 2013. The salary threshold for occupations with shortages is €37,128, up from €36,192 in 2013. Companies with operations in Germany should consider the increased minimum salary requirements when assigning EU Blue Card workers to avoid increased business costs.
Australia Increases Super (Superannuation Guarantee), the Required Employer R...Nair and Co.
The Australian government has announced significant changes to the Super regime. Super contributions will eventually increase to 12% by 2020, reports Nair & Co.’s International HR Team.
The Belgian government has decided to reduce the rate of withholding tax on dividends paid by small- and medium-sized enterprise (SME) to 15 or 20 percent, depending on certain conditions (from 25 percent).
Sir Alan Collins to Honour “Magical Team” at The Churchill Club Awards CeremonyNair and Co.
Nair & Co., a global integrated solutions provider helping companies expand internationally, is proud to be named as the sponsor of the Churchill Club “Magical Team” Award. Sir Alan Collins, the firm’s advisor to the Board, will be presenting the award at The Churchills 2013.
South Korea Enacts Tax Revision Bill: Update from International Tax Complianc...Nair and Co.
The South Korean government passed the Tax Revision Bill in January 2013, which brings in significant changes to corporate and individual taxation provisions, for companies and foreign nationals working in the country, says Nair & Co.’s International Tax Consulting Team.
Australian Federal Court Clarifies that Reasonable Performance Management is ...Nair and Co.
In a case which involved Mr. Ramos and Good Samaritan Industries (GSI), Justice Barker has upheld Federal Magistrate Rolf Driver’s earlier verdict which held that reasonable performance management would not be considered as an adverse action.
India Notifies Rules for ‘Voluntary Compliance Encouragement Scheme’: Update ...Nair and Co.
The Indian government has notified the rules to execute an amnesty scheme i.e. “Voluntary Compliance Encouragement Scheme” which was proposed in its February 2013 budget. A onetime reprieve will be given to service tax defaulters, who make a voluntary disclosure.
India passes finance bill for 2013 14- updates from international tax consult...Nair and Co.
The Indian parliament passed the Finance Bill for 2013-14 on April 30th. It clarified that tax residency certificates issued by foreign governments will be accepted as proof of residency for non-resident taxpayers claiming benefits under double taxation avoidance agreements. However, the government reserves the right to request additional documentation. The Finance Bill 2013 had sought to amend a 2012 provision making tax residency certificates not adequate for claiming treaty benefits, causing concern for non-residents. This issue has now been clarified.
Argentina Introduces New Systems for Recording Overseas Payments: Update from...Nair and Co.
The Argentinian government has introduced a new electronic system i.e. the “Single Electronic Window of Foreign Trade” which will enable data transfer and tracking of international trade transactions and commercial information, between different government bodies in Argentina.
𝐔𝐧𝐯𝐞𝐢𝐥 𝐭𝐡𝐞 𝐅𝐮𝐭𝐮𝐫𝐞 𝐨𝐟 𝐄𝐧𝐞𝐫𝐠𝐲 𝐄𝐟𝐟𝐢𝐜𝐢𝐞𝐧𝐜𝐲 𝐰𝐢𝐭𝐡 𝐍𝐄𝐖𝐍𝐓𝐈𝐃𝐄’𝐬 𝐋𝐚𝐭𝐞𝐬𝐭 𝐎𝐟𝐟𝐞𝐫𝐢𝐧𝐠𝐬
Explore the details in our newly released product manual, which showcases NEWNTIDE's advanced heat pump technologies. Delve into our energy-efficient and eco-friendly solutions tailored for diverse global markets.
Budget 2014 was announced by the Swedish government on 9 April 2014. The new budget aims at encouraging education to improve the quality of the workforce
India Enacts Further Sections of the Companies Act, 2013Nair and Co.
With reference to the effectiveness of India?s new Companies Act, 2013, the Ministry of Corporate Affairs (MCA) has further notified 183 sections and schedules. The newly notified sections have come into effect 1 April 2014.
India Announces New Corporate Social Responsibility RulesNair and Co.
India has recently introduced legislation mandating the establishment of Corporate Social Responsibility (CSR) policies for both Indian companies as well as foreign companies operating in India.
United Kingdom – Budget 2014 AnnouncedNair and Co.
The Chancellor of the Exchequer recently presented the Budget for 2014-15. Significant measures include those for investment, savers, retirement and small & medium enterprises (SMEs).
Philippines Introduces New Permit for 9(g) Pre-arranged Employment Visa Appli...Nair and Co.
The Philippines' Department of Labor and Employment (DOLE) has introduced a new permit applicable only for the foreign nationals applying for 9(g) Pre-arranged Employment Visas, all other visa categories are exempted.
Argentina Clarifies Income Tax ProvisionsNair and Co.
Argentina has amended its income tax provisions relating to securities transactions and dividend distributions. Key changes include a 15% tax on gains from selling securities, a 13.5% tax on foreign shareholders' security sales, and a 10% withholding tax on dividends paid to local and foreign shareholders. Clarifications have provided some exemptions to the capital gains tax and guidance on calculating dividend withholding taxes. These amendments and clarifications apply retroactively to transactions since September 2013.
China Eases Tax Exemption for E-commerceNair and Co.
The Chinese Finance Ministry (MOF) and the State Administration of Taxation (SAT) have recently published a joint circular announcing easier eligibility requirements for tax exemptions for e-commerce exporters.
Belgium Introduces Changes to Employment Law RegulationsNair and Co.
Belgian Official Gazette recently published a new employment regulation outlining employment termination notice periods for both blue and white collar employees, effective 1 January 2014.
Germany Updates Minimum Salary Qualifications for EU Blue Card HoldersNair and Co.
The German government has raised the minimum salary qualifications for EU Blue Card holders effective January 1, 2014. The minimum gross salary for new Blue Card holders is now €47,600, up from €46,400 in 2013. The salary threshold for occupations with shortages is €37,128, up from €36,192 in 2013. Companies with operations in Germany should consider the increased minimum salary requirements when assigning EU Blue Card workers to avoid increased business costs.
Australia Increases Super (Superannuation Guarantee), the Required Employer R...Nair and Co.
The Australian government has announced significant changes to the Super regime. Super contributions will eventually increase to 12% by 2020, reports Nair & Co.’s International HR Team.
The Belgian government has decided to reduce the rate of withholding tax on dividends paid by small- and medium-sized enterprise (SME) to 15 or 20 percent, depending on certain conditions (from 25 percent).
Sir Alan Collins to Honour “Magical Team” at The Churchill Club Awards CeremonyNair and Co.
Nair & Co., a global integrated solutions provider helping companies expand internationally, is proud to be named as the sponsor of the Churchill Club “Magical Team” Award. Sir Alan Collins, the firm’s advisor to the Board, will be presenting the award at The Churchills 2013.
South Korea Enacts Tax Revision Bill: Update from International Tax Complianc...Nair and Co.
The South Korean government passed the Tax Revision Bill in January 2013, which brings in significant changes to corporate and individual taxation provisions, for companies and foreign nationals working in the country, says Nair & Co.’s International Tax Consulting Team.
Australian Federal Court Clarifies that Reasonable Performance Management is ...Nair and Co.
In a case which involved Mr. Ramos and Good Samaritan Industries (GSI), Justice Barker has upheld Federal Magistrate Rolf Driver’s earlier verdict which held that reasonable performance management would not be considered as an adverse action.
India Notifies Rules for ‘Voluntary Compliance Encouragement Scheme’: Update ...Nair and Co.
The Indian government has notified the rules to execute an amnesty scheme i.e. “Voluntary Compliance Encouragement Scheme” which was proposed in its February 2013 budget. A onetime reprieve will be given to service tax defaulters, who make a voluntary disclosure.
India passes finance bill for 2013 14- updates from international tax consult...Nair and Co.
The Indian parliament passed the Finance Bill for 2013-14 on April 30th. It clarified that tax residency certificates issued by foreign governments will be accepted as proof of residency for non-resident taxpayers claiming benefits under double taxation avoidance agreements. However, the government reserves the right to request additional documentation. The Finance Bill 2013 had sought to amend a 2012 provision making tax residency certificates not adequate for claiming treaty benefits, causing concern for non-residents. This issue has now been clarified.
Argentina Introduces New Systems for Recording Overseas Payments: Update from...Nair and Co.
The Argentinian government has introduced a new electronic system i.e. the “Single Electronic Window of Foreign Trade” which will enable data transfer and tracking of international trade transactions and commercial information, between different government bodies in Argentina.
𝐔𝐧𝐯𝐞𝐢𝐥 𝐭𝐡𝐞 𝐅𝐮𝐭𝐮𝐫𝐞 𝐨𝐟 𝐄𝐧𝐞𝐫𝐠𝐲 𝐄𝐟𝐟𝐢𝐜𝐢𝐞𝐧𝐜𝐲 𝐰𝐢𝐭𝐡 𝐍𝐄𝐖𝐍𝐓𝐈𝐃𝐄’𝐬 𝐋𝐚𝐭𝐞𝐬𝐭 𝐎𝐟𝐟𝐞𝐫𝐢𝐧𝐠𝐬
Explore the details in our newly released product manual, which showcases NEWNTIDE's advanced heat pump technologies. Delve into our energy-efficient and eco-friendly solutions tailored for diverse global markets.
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Ellen Burstyn: From Detroit Dreamer to Hollywood Legend | CIO Women MagazineCIOWomenMagazine
In this article, we will dive into the extraordinary life of Ellen Burstyn, where the curtains rise on a story that's far more attractive than any script.
The Steadfast and Reliable Bull: Taurus Zodiac Signmy Pandit
Explore the steadfast and reliable nature of the Taurus Zodiac Sign. Discover the personality traits, key dates, and horoscope insights that define the determined and practical Taurus, and learn how their grounded nature makes them the anchor of the zodiac.
Prescriptive analytics BA4206 Anna University PPTFreelance
Business analysis - Prescriptive analytics Introduction to Prescriptive analytics
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Demonstrating Business Performance Improvement
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Tired of chasing down expiring contracts and drowning in paperwork? Mastering contract management can significantly enhance your business efficiency and productivity. This guide unveils expert secrets to streamline your contract management process. Learn how to save time, minimize risk, and achieve effortless contract management.
The Most Inspiring Entrepreneurs to Follow in 2024.pdfthesiliconleaders
In a world where the potential of youth innovation remains vastly untouched, there emerges a guiding light in the form of Norm Goldstein, the Founder and CEO of EduNetwork Partners. His dedication to this cause has earned him recognition as a Congressional Leadership Award recipient.
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Cover Story - China's Investment Leader - Dr. Alyce SUmsthrill
In World Expo 2010 Shanghai – the most visited Expo in the World History
https://www.britannica.com/event/Expo-Shanghai-2010
China’s official organizer of the Expo, CCPIT (China Council for the Promotion of International Trade https://en.ccpit.org/) has chosen Dr. Alyce Su as the Cover Person with Cover Story, in the Expo’s official magazine distributed throughout the Expo, showcasing China’s New Generation of Leaders to the World.
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Australia Issues Draft Taxation Rules on Permanent Establishments
1. Australia Issues Draft Taxation Rules on Permanent Establishments
(Bristol, UK) - The Australian Taxation Office (ATO) has issued draft taxation rules on permanent establishments,
inviting comments from the public. The draft issue clarifies that Business Entities having a Permanent
Establishment (PE) do not inevitably establish that business is carried out through that PE, reports Nair & Co.’s
International Tax Services Team
Companies may form a PE abroad either under a tax treaty or a local definition for Australian tax purposes. Below
two matters are included under the draft ruling:
Specific inclusions in the permanent establishment definition exist under domestic tax laws and Australian
treaties, for example, existence of substantial equipment. Even if the word ‘permanent establishment’
refers to a ‘business place through which business activities are carried on’, the inclusions made under the
concerned paragraph (relating to OECD Model paragraph 5.2) have broadened the definition of the term
“permanent establishment”. As a result, for companies having PE because of a specific inclusion, one
cannot infer that the company carries on business through that PE.
However, if an applicable tax treaty considers a company to carry out business activity through a PE, then
such consideration would only be applicable for the tax treaty purpose (local tax law provisions would not
be influenced by the same).
Based on the above points, domestic exemption for non-resident branch income is not applicable simply because
the company has a Permanent Establishment abroad (subject to certain other provisions).
For more information about doing business overseas or to know more about ourInternational Expansion
Services team please contact us.
Subscribe to regular global tax compliance alerts from Nair & Co.
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at Nair & Co. Industry Alerts.
About Nair & Co.
Nair & Co., the leader in international business expansion services, provides accounting, HR, legal, tax and
compliance services for the set up and management of your international operations. Our model of a single-pointof-contact, supported by internal teams of experienced advisors, helps clients expand business and manage risk so
they can focus on their core business and sustain growth with minimal risk, stress and cost. We support nearly 250
clients in over 70 countries. Nair & Co. is headquartered in Bristol, UK, has 450 employees and offices in China,
India, Japan, Singapore, and the US. Learn more at www.nair-co.com
Media Contacts: For media enquiries or to learn to more about Nair & Co., please email us at media@nair-co.com
or call Yvonne Smith at +1.408.501.8867