This document discusses the tax residency requirements for corporations and bodies of persons in Malaysia. A company will be considered a tax resident if its management and control are exercised in Malaysia at any point during the tax year. Key factors in determining management and control include where board meetings are held and strategic business decisions are made. Becoming a tax resident provides benefits like access to various tax incentives for investment and exports. The standard corporate tax rate is 24% but is lower for small and medium enterprises.
Analysis of Concept of ‘Place of Effective Management’ In India.pptxtaxguruedu
Section 6 of the Income Tax Act of India principally deals with the conditions in which a business or an individual’s residence is determined if the concerned has a domicile in India. Section 6(3) of the Income Tax Act 1961, which discusses the elements that must be met for a corporation to be determined as a resident of India in the preceding year, places great stress on the idea of Place of Effective Management.
Presentation on poem by Radisson ConsultingVishnu Sharma
This presentation discusses the concept of Place of Effective Management (POEM) and its implications for determining a company's residential status for income tax purposes in India. It provides an overview of the amendments made by the Finance Act of 2015 regarding POEM, outlines the key factors considered in determining a company's POEM based on OECD guidelines and court rulings, and notes some limitations and steps companies can take to manage changes to their residential status under the new rules. The consulting firm, Radisson, offers services to help clients review their structures and documentation to substantiate their residential status under the POEM rules.
Presentation on poem by Radisson ConsultingVishnu Sharma
This presentation discusses the concept of Place of Effective Management (POEM) and its implications for determining a company's residential status for income tax purposes in India. It provides an overview of the amendments made by the Finance Act of 2015 regarding POEM, outlines the key factors considered in determining a company's POEM based on OECD guidelines and court rulings, and notes some limitations and steps companies can take to manage changes to their residential status under the new rules. The consulting firm, Radisson, offers services to help clients review their structures and documentation to substantiate their residential status.
The document provides guidance on determining a company's place of effective management (POEM) for tax residency purposes under recent changes to India's Income Tax Act. It outlines factors for assessing whether a foreign company's POEM is in India, such as where senior management is located and strategic decisions are made. The determination of POEM is based on an analysis of management and control over time, rather than isolated events, in order to prevent tax avoidance through artificial shifting of management outside India.
The document discusses different types of business entities that can be formed in Malaysia. It covers sole proprietorships, partnerships, and private limited companies.
Sole proprietorships are owned by one person whose liability is unlimited. Partnerships involve two or more owners who jointly own and operate the business and share profits and losses. Private limited companies have a separate legal identity from their owners and owners' liabilities are limited to their shares. The document provides details on establishing and registering each type of business entity under Malaysian law.
For Linkedin Shares & Capital Structure as my publicationSuper Law Services
This document provides an overview of shares and capital structure from a historical perspective. It discusses how the modern corporate culture began in England and spread worldwide, requiring large amounts of capital raised through the public issuance of shares. A company's authorized capital forms the base of its strength and viability, while issued capital indicates its range of activity. Shares reflect shareholder ownership and rights regarding representation, profits, losses and winding up. Overall the document examines the role of shares and capital structure in corporate law and how they facilitate business formation and governance.
This document discusses the residential status of companies under Indian income tax law and the concept of place of effective management (POEM). It provides background on how a company's residence is determined, including that a foreign company can be deemed an Indian resident if its POEM is located in India. The document outlines guidelines for determining a company's POEM, including consideration of where board meetings are held, the location of assets/employees, and where key management decisions are made and implemented. Examples are provided to illustrate how POEM is assessed. The summary also discusses the tax rates applicable to domestic and foreign companies in India.
This document discusses corporate governance requirements for listed companies in India. It explains that boards must have at least 50% non-executive directors, including a minimum number of independent directors based on whether the chairman is executive or non-executive. Independent directors cannot have any material pecuniary relationships with the company and must meet other independence criteria. It also outlines requirements regarding board meetings, committee membership limits for directors, compliance reporting, replacing independent directors who resign, and having a code of conduct for board members and senior management.
Analysis of Concept of ‘Place of Effective Management’ In India.pptxtaxguruedu
Section 6 of the Income Tax Act of India principally deals with the conditions in which a business or an individual’s residence is determined if the concerned has a domicile in India. Section 6(3) of the Income Tax Act 1961, which discusses the elements that must be met for a corporation to be determined as a resident of India in the preceding year, places great stress on the idea of Place of Effective Management.
Presentation on poem by Radisson ConsultingVishnu Sharma
This presentation discusses the concept of Place of Effective Management (POEM) and its implications for determining a company's residential status for income tax purposes in India. It provides an overview of the amendments made by the Finance Act of 2015 regarding POEM, outlines the key factors considered in determining a company's POEM based on OECD guidelines and court rulings, and notes some limitations and steps companies can take to manage changes to their residential status under the new rules. The consulting firm, Radisson, offers services to help clients review their structures and documentation to substantiate their residential status under the POEM rules.
Presentation on poem by Radisson ConsultingVishnu Sharma
This presentation discusses the concept of Place of Effective Management (POEM) and its implications for determining a company's residential status for income tax purposes in India. It provides an overview of the amendments made by the Finance Act of 2015 regarding POEM, outlines the key factors considered in determining a company's POEM based on OECD guidelines and court rulings, and notes some limitations and steps companies can take to manage changes to their residential status under the new rules. The consulting firm, Radisson, offers services to help clients review their structures and documentation to substantiate their residential status.
The document provides guidance on determining a company's place of effective management (POEM) for tax residency purposes under recent changes to India's Income Tax Act. It outlines factors for assessing whether a foreign company's POEM is in India, such as where senior management is located and strategic decisions are made. The determination of POEM is based on an analysis of management and control over time, rather than isolated events, in order to prevent tax avoidance through artificial shifting of management outside India.
The document discusses different types of business entities that can be formed in Malaysia. It covers sole proprietorships, partnerships, and private limited companies.
Sole proprietorships are owned by one person whose liability is unlimited. Partnerships involve two or more owners who jointly own and operate the business and share profits and losses. Private limited companies have a separate legal identity from their owners and owners' liabilities are limited to their shares. The document provides details on establishing and registering each type of business entity under Malaysian law.
For Linkedin Shares & Capital Structure as my publicationSuper Law Services
This document provides an overview of shares and capital structure from a historical perspective. It discusses how the modern corporate culture began in England and spread worldwide, requiring large amounts of capital raised through the public issuance of shares. A company's authorized capital forms the base of its strength and viability, while issued capital indicates its range of activity. Shares reflect shareholder ownership and rights regarding representation, profits, losses and winding up. Overall the document examines the role of shares and capital structure in corporate law and how they facilitate business formation and governance.
This document discusses the residential status of companies under Indian income tax law and the concept of place of effective management (POEM). It provides background on how a company's residence is determined, including that a foreign company can be deemed an Indian resident if its POEM is located in India. The document outlines guidelines for determining a company's POEM, including consideration of where board meetings are held, the location of assets/employees, and where key management decisions are made and implemented. Examples are provided to illustrate how POEM is assessed. The summary also discusses the tax rates applicable to domestic and foreign companies in India.
This document discusses corporate governance requirements for listed companies in India. It explains that boards must have at least 50% non-executive directors, including a minimum number of independent directors based on whether the chairman is executive or non-executive. Independent directors cannot have any material pecuniary relationships with the company and must meet other independence criteria. It also outlines requirements regarding board meetings, committee membership limits for directors, compliance reporting, replacing independent directors who resign, and having a code of conduct for board members and senior management.
This document discusses corporate governance requirements for listed companies in India. It explains that boards must have at least 50% non-executive directors, including a minimum number of independent directors based on whether the chairman is executive or non-executive. Independent directors cannot have any material pecuniary relationships with the company and must meet other independence criteria. It also outlines requirements regarding board meetings, committee membership limits for directors, compliance reporting, replacing independent directors who resign, and having a code of conduct for board members and senior management.
Companies act ,( 2013 new concepts_13.09.2013 (final)arun2211
companies act 2013, new concepts like secretarial audit, auditing standard, secretarial standard, One person company, associate comapny, consolidation of accounts, control, class action suits, dormant company etc
Exposure Draft SECRETARIAL STANDARD ON REPORT OF THE BOARD OF DIRECTORSGAURAV KR SHARMA
The document outlines requirements for the Report of the Board of Directors according to the Secretarial Standard issued by the Institute of Company Secretaries of India. It provides definitions for key terms and outlines mandatory and additional disclosures required in the report by various laws. The report is an important means of communication between the board and stakeholders regarding the company's performance, prospects, management quality, and other relevant information for the financial year. Companies must prepare the report according to the principles in this standard and applicable laws.
Mergers_ Tool to Survive the Second Wave of Covid19 3.pdfmyLawyerAdvise
One of the main objectives of an entity is GOING CONCERN. Many business organisations shut down as a result of covid due to lack of resources in operating their routine transactions. The most suitable solution for small scale businesses post covid is merger. Mergers will lead to expansion of resources, retention of employment, fund rotation, adequate balance of demand and supply etc. As the firms emerge from the pandemic, mergers would be the best way to come out of the financial stress for small businesses. It will help leaders gain economies of scale or at least the potential to run more efficiently. Once the economy recovers and accelerates out of recession, the small businesses can take advantage of the environment to execute its strategic acquisition agenda and to position the business to exceed industry-average growth. Mergers are a great way to lock down your business and create job opportunities, allowing customers to access your products and services. It will be a mutually beneficial situation
RPT Corporate Governance perspective by Shuchi Ray, Nimisha Parikh and Vijay ...Shuchi Ray
This document discusses recent developments and considerations regarding regulations on related party transactions (RPT) under the Companies Act of 2013 and rules established by the Securities and Exchange Board of India. It notes that while these regulations have been in place for about a year, there remains a lack of clarity on some aspects. The document examines changes to the definition of "related party", issues around applicability to private companies, proposed amendments to better align the two sets of regulations, and practical guidance on determining ordinary course of business and arm's length transactions.
There are several types of business organizations in Malaysia governed under various Acts. The main types are sole proprietorship, partnership, and private limited company.
A sole proprietorship is owned and managed by one individual and has unlimited liability but easy formation. A partnership has two or more partners who share profits and losses, and is governed by the Partnership Act 1961.
A private limited company is formed under the Companies Act 1965 and has a separate legal identity from its owners. It limits the liability of its shareholders to their share capital contribution.
PPT on Company.pptx hi hello heeonksnskdnksndksmasurana1403
This document discusses the key stages in the formation of a private limited company and a public limited company in India.
For a private limited company, the stages are promotion, incorporation. For a public limited company, the additional stage is subscription of capital. Promotion involves identifying a business opportunity and undertaking feasibility studies. The promoters are then responsible for preparing necessary documents like the Memorandum of Association, and submitting them to the Registrar of Companies to obtain a Certificate of Incorporation. Once incorporated, a private company is formed. For a public company, an additional stage involves subscribing to the company's capital through a public issue.
corporate governance is booster in all aspects of activities cost reduction , profit maximization , it is relevant for NGO , Sole proprietor, partnership
The document discusses the role and requirements of independent directors under the new Indian Companies Act of 2013. It notes that the new act includes detailed provisions around independent directors that were not previously covered. It describes some of the key qualifications and requirements, such as a minimum number for public companies, qualifications of integrity and expertise, restrictions on relationships with the company, and responsibilities and potential liabilities. However, it also argues that some of the conditions are too ambiguous and may discourage qualified individuals from taking the role. While corporate governance is important, the compliance burden could prove a deterrent to appointing independent directors.
The document summarizes key changes introduced in the new Indian Companies Act of 2013. Some of the major changes include introducing the concepts of one person companies and small companies, making CSR spending mandatory for large companies, increasing the maximum number of directors to 15, requiring auditor rotation after 5 years, and mandating that at least one third of directors of listed public companies be independent. The new law also aims to provide more minority shareholder protections through entrenchment provisions and class action lawsuits. While modernizing company law, the new act has also increased regulatory requirements for companies around related party transactions, loans to directors, and corporate social responsibility.
This document provides definitions and explanations of key terms related to corporate and business law in Pakistan according to the Companies Ordinance 1984 and 2016. It defines terms such as company, public company, private company, director, share, debenture, memorandum of association, articles of association, and more. It also outlines the differences between a public and private company and discusses the progression of company law from the 1984 ordinance to the 2016 ordinance.
Kenya Companies Act 2015 progressive or retrogressiveokirifelix
The paper is a general review of Kenya Companies Act 2015 in totality. However, the paper adopts a specific study on the critical components of the Act that have got the widest bearing on the formation, operations and management of the corporate entity in Kenya.
Direct taxes - Circular updates - V. K. SubramaniD Murali ☆
Direct taxes - Circular updates - V. K. Subramani - Article published in Business Advisor, dated February 25, 2017 - http://www.magzter.com/IN/Shrinikethan/Business-Advisor/Business/
New Investment and Enterprise Laws -Meaning Reform or Minor Fiddling? Dr. Oliver Massmann
The document summarizes key changes between Vietnam's new 2014 Investment and Enterprise Laws and the previous 2005 versions. Some major changes include reducing the number of prohibited and conditional business activities, simplifying establishment procedures for enterprises, and providing clearer regulations around company management and groups of companies. However, the document notes that foreign investors still face some uncertainties and burdens, such as needing to apply separately for investment and enterprise registration certificates. While the new laws aim to improve the investment environment, investors will need to see how they are implemented in practice.
The document summarizes key changes between Vietnam's new 2014 Investment and Enterprise Laws and the previous 2005 versions. Some major changes include reducing the number of prohibited and conditional business activities, simplifying establishment procedures for enterprises, and providing clearer definitions for foreign investors and economic entities with foreign capital. However, the document notes that foreign investors will still require clarification on some new concepts and may face a more burdensome approval process. While the new laws make Vietnam's investment environment more attractive, the full impact remains to be seen when implementing guidelines are introduced.
Directors role responsibility_singapore_acraFuturebooks
We examine your rights, roles and responsibilities as a director of a Singapore private limited company.
A director is the person responsible for managing the affairs of the company and providing it with directions.
You are required to make decisions objectively, act in the best interest of the company, and be honest and diligent in carrying out your duties.
More here: http://futurebooks.asia/blog/roles-and-responsibilities-of-a-director-in-a-singapore-startup/6261
1. A company is an artificial legal entity created under law with an independent existence separate from its owners. It allows for limited liability and perpetual succession.
2. The key documents required to form a company are the Memorandum of Association, which outlines the company's name, objectives, capital structure, and limitations of liability, and the Articles of Association, which contains the internal rules and regulations of the company.
3. Companies are classified based on ownership and control, number of members, liability, and incorporation. The key doctrines governing companies include the corporate veil, ultra vires, constructive notice, and indoor management.
This week we are going to participate in a.docxwrite5
This week students will participate in a debate on whether the French Revolution was worth its human cost. They will be split into two groups - one arguing yes and one arguing no. The group arguing yes will analyze an excerpt from Peter Kropotkin's book The Great French Revolution 1789-1793 to defend their position that the French Revolution was worth its significant human toll.
This week begins an overview of the Research In.docxwrite5
This document provides an overview of the research process for an academic paper. It discusses considering thesis, motive, structure, finding topics, audience, and structuring the argument with initial research. The document recommends reviewing a guide to the elements of academic writing and lists three online writing support resources as samples for additional academic support.
This document discusses corporate governance requirements for listed companies in India. It explains that boards must have at least 50% non-executive directors, including a minimum number of independent directors based on whether the chairman is executive or non-executive. Independent directors cannot have any material pecuniary relationships with the company and must meet other independence criteria. It also outlines requirements regarding board meetings, committee membership limits for directors, compliance reporting, replacing independent directors who resign, and having a code of conduct for board members and senior management.
Companies act ,( 2013 new concepts_13.09.2013 (final)arun2211
companies act 2013, new concepts like secretarial audit, auditing standard, secretarial standard, One person company, associate comapny, consolidation of accounts, control, class action suits, dormant company etc
Exposure Draft SECRETARIAL STANDARD ON REPORT OF THE BOARD OF DIRECTORSGAURAV KR SHARMA
The document outlines requirements for the Report of the Board of Directors according to the Secretarial Standard issued by the Institute of Company Secretaries of India. It provides definitions for key terms and outlines mandatory and additional disclosures required in the report by various laws. The report is an important means of communication between the board and stakeholders regarding the company's performance, prospects, management quality, and other relevant information for the financial year. Companies must prepare the report according to the principles in this standard and applicable laws.
Mergers_ Tool to Survive the Second Wave of Covid19 3.pdfmyLawyerAdvise
One of the main objectives of an entity is GOING CONCERN. Many business organisations shut down as a result of covid due to lack of resources in operating their routine transactions. The most suitable solution for small scale businesses post covid is merger. Mergers will lead to expansion of resources, retention of employment, fund rotation, adequate balance of demand and supply etc. As the firms emerge from the pandemic, mergers would be the best way to come out of the financial stress for small businesses. It will help leaders gain economies of scale or at least the potential to run more efficiently. Once the economy recovers and accelerates out of recession, the small businesses can take advantage of the environment to execute its strategic acquisition agenda and to position the business to exceed industry-average growth. Mergers are a great way to lock down your business and create job opportunities, allowing customers to access your products and services. It will be a mutually beneficial situation
RPT Corporate Governance perspective by Shuchi Ray, Nimisha Parikh and Vijay ...Shuchi Ray
This document discusses recent developments and considerations regarding regulations on related party transactions (RPT) under the Companies Act of 2013 and rules established by the Securities and Exchange Board of India. It notes that while these regulations have been in place for about a year, there remains a lack of clarity on some aspects. The document examines changes to the definition of "related party", issues around applicability to private companies, proposed amendments to better align the two sets of regulations, and practical guidance on determining ordinary course of business and arm's length transactions.
There are several types of business organizations in Malaysia governed under various Acts. The main types are sole proprietorship, partnership, and private limited company.
A sole proprietorship is owned and managed by one individual and has unlimited liability but easy formation. A partnership has two or more partners who share profits and losses, and is governed by the Partnership Act 1961.
A private limited company is formed under the Companies Act 1965 and has a separate legal identity from its owners. It limits the liability of its shareholders to their share capital contribution.
PPT on Company.pptx hi hello heeonksnskdnksndksmasurana1403
This document discusses the key stages in the formation of a private limited company and a public limited company in India.
For a private limited company, the stages are promotion, incorporation. For a public limited company, the additional stage is subscription of capital. Promotion involves identifying a business opportunity and undertaking feasibility studies. The promoters are then responsible for preparing necessary documents like the Memorandum of Association, and submitting them to the Registrar of Companies to obtain a Certificate of Incorporation. Once incorporated, a private company is formed. For a public company, an additional stage involves subscribing to the company's capital through a public issue.
corporate governance is booster in all aspects of activities cost reduction , profit maximization , it is relevant for NGO , Sole proprietor, partnership
The document discusses the role and requirements of independent directors under the new Indian Companies Act of 2013. It notes that the new act includes detailed provisions around independent directors that were not previously covered. It describes some of the key qualifications and requirements, such as a minimum number for public companies, qualifications of integrity and expertise, restrictions on relationships with the company, and responsibilities and potential liabilities. However, it also argues that some of the conditions are too ambiguous and may discourage qualified individuals from taking the role. While corporate governance is important, the compliance burden could prove a deterrent to appointing independent directors.
The document summarizes key changes introduced in the new Indian Companies Act of 2013. Some of the major changes include introducing the concepts of one person companies and small companies, making CSR spending mandatory for large companies, increasing the maximum number of directors to 15, requiring auditor rotation after 5 years, and mandating that at least one third of directors of listed public companies be independent. The new law also aims to provide more minority shareholder protections through entrenchment provisions and class action lawsuits. While modernizing company law, the new act has also increased regulatory requirements for companies around related party transactions, loans to directors, and corporate social responsibility.
This document provides definitions and explanations of key terms related to corporate and business law in Pakistan according to the Companies Ordinance 1984 and 2016. It defines terms such as company, public company, private company, director, share, debenture, memorandum of association, articles of association, and more. It also outlines the differences between a public and private company and discusses the progression of company law from the 1984 ordinance to the 2016 ordinance.
Kenya Companies Act 2015 progressive or retrogressiveokirifelix
The paper is a general review of Kenya Companies Act 2015 in totality. However, the paper adopts a specific study on the critical components of the Act that have got the widest bearing on the formation, operations and management of the corporate entity in Kenya.
Direct taxes - Circular updates - V. K. SubramaniD Murali ☆
Direct taxes - Circular updates - V. K. Subramani - Article published in Business Advisor, dated February 25, 2017 - http://www.magzter.com/IN/Shrinikethan/Business-Advisor/Business/
New Investment and Enterprise Laws -Meaning Reform or Minor Fiddling? Dr. Oliver Massmann
The document summarizes key changes between Vietnam's new 2014 Investment and Enterprise Laws and the previous 2005 versions. Some major changes include reducing the number of prohibited and conditional business activities, simplifying establishment procedures for enterprises, and providing clearer regulations around company management and groups of companies. However, the document notes that foreign investors still face some uncertainties and burdens, such as needing to apply separately for investment and enterprise registration certificates. While the new laws aim to improve the investment environment, investors will need to see how they are implemented in practice.
The document summarizes key changes between Vietnam's new 2014 Investment and Enterprise Laws and the previous 2005 versions. Some major changes include reducing the number of prohibited and conditional business activities, simplifying establishment procedures for enterprises, and providing clearer definitions for foreign investors and economic entities with foreign capital. However, the document notes that foreign investors will still require clarification on some new concepts and may face a more burdensome approval process. While the new laws make Vietnam's investment environment more attractive, the full impact remains to be seen when implementing guidelines are introduced.
Directors role responsibility_singapore_acraFuturebooks
We examine your rights, roles and responsibilities as a director of a Singapore private limited company.
A director is the person responsible for managing the affairs of the company and providing it with directions.
You are required to make decisions objectively, act in the best interest of the company, and be honest and diligent in carrying out your duties.
More here: http://futurebooks.asia/blog/roles-and-responsibilities-of-a-director-in-a-singapore-startup/6261
1. A company is an artificial legal entity created under law with an independent existence separate from its owners. It allows for limited liability and perpetual succession.
2. The key documents required to form a company are the Memorandum of Association, which outlines the company's name, objectives, capital structure, and limitations of liability, and the Articles of Association, which contains the internal rules and regulations of the company.
3. Companies are classified based on ownership and control, number of members, liability, and incorporation. The key doctrines governing companies include the corporate veil, ultra vires, constructive notice, and indoor management.
This week we are going to participate in a.docxwrite5
This week students will participate in a debate on whether the French Revolution was worth its human cost. They will be split into two groups - one arguing yes and one arguing no. The group arguing yes will analyze an excerpt from Peter Kropotkin's book The Great French Revolution 1789-1793 to defend their position that the French Revolution was worth its significant human toll.
This week begins an overview of the Research In.docxwrite5
This document provides an overview of the research process for an academic paper. It discusses considering thesis, motive, structure, finding topics, audience, and structuring the argument with initial research. The document recommends reviewing a guide to the elements of academic writing and lists three online writing support resources as samples for additional academic support.
This week you are exploring what it means to have.docxwrite5
This week students are exploring the concept of privilege in different aspects of life. Having privilege means having some form of power through access to goods, services, education, or other resources. Those with privilege may not be aware of how they benefit from it. The document instructs students to complete a chart about their membership in dominant or subordinate groups, and to write a response addressing how privilege has shaped their life opportunities and experiences. They are asked to consider forms of privilege like race, socioeconomic status, and education.
Watch the TED Talk for Chapter 8 on Pay.docxwrite5
The document summarizes a TED Talk video about IQ and different types of intelligence. It asks the viewer to pay close attention to how the speaker defines IQ and also discusses other forms of intelligence. It prompts the viewer to consider how their own definition of intelligence compares to what was presented in the video, and whether research supports the claims made in the talk. It provides a link to the TED Talk video and instructs the viewer to write an initial post of at least 200 words discussing these topics and including a scholarly reference.
The value of diversity in groups and society is continually.docxwrite5
Diversity in groups and organizations is often debated, as it can provide both benefits and challenges, especially in the workplace where diversity awareness has changed how companies operate. Having diversity of things like background, experience and thought can strengthen a group by bringing different perspectives and ideas, though managing diversity also has complications. Diverse work teams can foster innovation but may also face communication difficulties.
The prompt analyzes The Travels of Sir John Mandeville, a 14th century account of the author's purported journeys around the world. It examines how Mandeville conceptualized and structured his depiction of the world, how he connected different peoples and cultures, and what criteria he used to determine inclusion and exclusion in his narrative. The prompt also considers how Mandeville's work relates to and expands upon previous historical accounts, and how his portrayal of non-European cultures fits into discussions about the inherent Eurocentrism of Western thinking. Students are asked to analyze Mandeville's text as a piece of primary evidence that provides insight into late medieval European perspectives on self and other.
This will enable you to understanding the extent to which.docxwrite5
This document discusses how social media companies have integrated into people's lives through collecting and commodifying personal user data. While Americans value privacy and freedom, technology has made these increasingly illusive as users are under surveillance through the technologies they use everyday. The document asks to identify reasons for changing attitudes about privacy invasion and discuss how awareness of surveillance affects personal behavior.
The Superfund website will have information about contaminated how.docxwrite5
The Superfund website provides information about contaminated areas, how they became polluted, and who is responsible for cleaning them up. It details the issue of contamination, the stakeholders involved including those responsible and impacted, and the effects on the local environment from specific contaminated sites. Clean-up plans are also outlined on the site.
The Strengths and Weaknesses of the North and South in.docxwrite5
The document examines the strengths and weaknesses of the North and South as they faced each other in 1861 at the outset of the Civil War. It discusses their differing political ideologies as seen in Abraham Lincoln and Jefferson Davis' leadership and speeches. The South relied on its powerful economic interest in slavery and sought to expand and protect it, while the North aimed to restrict slavery's territorial growth. Neither side anticipated the magnitude and duration of the conflict that ensued or that the war might end before the cause of the conflict.
This assignment will help you to explain the concept of.docxwrite5
This assignment asks students to research and analyze a domestic terrorist group by identifying its characteristics such as age, ethnicity and origins; explaining its ideological drivers and recruitment strategies; and discussing the challenges it poses to law enforcement. Students are to summarize their findings relating it to one theory and two relevant concepts or definitions from their research.
The Institutional Structure of the Communist.docxwrite5
The document outlines the topics and required readings for a course on the institutional structure of the Chinese Communist Party-state. The course covers topics such as the role of the CCP in the political system and how it stabilizes authoritarian rule, the fragmented nature of the Chinese state and the benefits and challenges it poses, central-local relations and why local governments may disobey central commands, the functions of legal institutions and the prospects for rule of law in China, the relationship between the government and private sector capitalists, the emergence of civil society, and the possibility for social unrest and common protest tactics.
The next couple of weeks begins an overview of the.docxwrite5
The document provides an overview of the upcoming weeks which will focus on research writing. It discusses considering elements like thesis, motive, structure, finding topics, and audience when developing an argument. Students are directed to additional resources for guidance on the academic writing process, including samples from Towson Online Writing Support, Purdue Online Writing Lab, and Excelsior Online Writing Lab.
Two general technology trends in my workplace are that EHRs.docxwrite5
Two technology trends in the workplace are increasing use of complex electronic health records (EHRs) and patients using smartphone apps for healthcare. The author discusses their experience transitioning between two EHRs - AURA which was less sophisticated, and EPIC which is more complex but customizable and allows greater communication between providers. Another trend is greater integration of devices and artificial intelligence into EHRs for automated data entry. However, overreliance on technology could replace sound clinical judgment, so nurses must use technology as a tool rather than a replacement for care. Patients are also increasingly using the internet and health apps, so providers should guide patients to evaluate online information for accuracy.
Two of the religions that we have studied in the.docxwrite5
This document asks the reader to choose two religions studied in class, compare their world outlooks, historical development, and ways of life, and note both their similarities and differences.
XYZ restaurant owner wishes to extend his current operation by.docxwrite5
The XYZ restaurant owner wishes to add an online ordering system to their existing website to allow customers to place takeaway orders via an online chat window. A new computer with a fast internet connection will also be provided at the takeaway counter to receive and process online orders. The project will involve creating a scrolling menu, online chat capability, and order confirmation emails/texts to allow customers to select, pay for, and be notified of their takeaway orders placed online. A project proposal will be developed covering objectives, work breakdown structure, task dependencies, and a network diagram to outline the critical path and timeline to implement the new online ordering system.
Write at least 4 paragraphs in your own words after.docxwrite5
African Americans marched on Washington in 1963 to protest racial inequality and discrimination and demand equal rights and opportunities. There was disagreement between President Kennedy and black leaders over the pace of civil rights reforms. The civil rights movement's goals expanded in the late 1960s to include economic justice and workers' rights, exemplified by the Poor People's Campaign which sought to address issues of poverty across racial lines.
You mention in your post that you will be.docxwrite5
The document asks about expectations for contact with a project manager in the 4 weeks after leaving a facility, what strategies and resources will be left to support the project manager's needs, how involved the project manager has been from the start of the change through transition, and whether stakeholders have buy-in with the project manager.
This document outlines the requirements for a 2-3 page reflection paper on being a minority in a specific situation. Students are asked to describe their experience, reflect on their preconceptions, reactions, and what they learned. They should explain privilege related to their social identity and apply concepts from assigned readings on human rights, social justice, diversity, and being a change agent, citing sources in APA format.
Title Executive Order on Improving the Cybersecurity.docxwrite5
The Executive Order on Improving the Nation's Cybersecurity aims to modernize federal cybersecurity and protect critical infrastructure from cyber attacks. It mandates federal agencies adopt security best practices, tightens standards for software vendors, and requires companies operating critical pipelines to report cyber incidents. The requirement for critical infrastructure operators to immediately report any cyber attacks is the most consequential as it will help the government identify vulnerabilities and threats more quickly.
This document outlines topics to address in a 3-4 page APA formatted paper, including how to develop a coding audit plan by determining the frequency and percentage of charts to audit, how to use OIG work plans and other resources to prepare and update the audit plan, what policies and procedures are needed to monitor for abuse and fraud trends and how they relate to the audit plan, and explaining the interrelationships between providers and payers in audits and monitoring fraud across the healthcare system.
Gender and Mental Health - Counselling and Family Therapy Applications and In...PsychoTech Services
A proprietary approach developed by bringing together the best of learning theories from Psychology, design principles from the world of visualization, and pedagogical methods from over a decade of training experience, that enables you to: Learn better, faster!
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1. BBAC2123 Malaysian Taxation
Answers:
Introduction:
A public ruling no. 9/2019 was published by “Inland Revenue Board of Malaysia” regarding
the residence position of corporations and “bodies of person”. The ruling explains that, a
company or the body of persons will be considered as Malaysian resident on the basis of
year for assessment purpose given that at any point of time throughout the “basis year” the
administration along with the “control of business” or any single of its businesses activities
are exercised in Malaysia (Kaur 2016). A corporation or a “body of person” even though not
conducting trade or businesses in Malaysia but its business activities are performed by its
directors in Malaysia or other regulatory authority will be considered as Malaysian resident.
On the basis of aforementioned ground, the management and control implies to authorities
that impose control to ascertain the policies which needs to be followed by the corporation.
The “management” as well as “control” is considered to have been executed when the
directors fulfil the performance of company’s affairs or business notwithstanding of where
the company may be incorporated.
The present report is based on understanding the circumstances when a corporation will be
held as a Malaysian resident company for tax purpose. The study will further specify the
necessary requirements that needs to be fulfilled to be treated as a Malaysian company for
tax purpose. Furthermore, the study will provide about the tax benefits that a company
would get on becoming a Malaysian resident company.
Circumstance when a company is considered a tax resident for Malaysian income tax
purpose:
In Malaysia “Body of person” implies unincorporated body of person and not a company. It
also includes “co-operative society”, a trust, an “association” and a “Hindu Joint Family” but
not including a partnership. In Malaysia entities might also be referred as “non-resident”
which implies apart from an inhabitant in Malaysia with respect to “section 8” and based on
“subsection 61 (3) of ITA 1967” (Palil et al. 2021). It includes the Hindu Joint Family which
implies that under any system of law prevalent in India is regarded as “Hindu Joint Family”
2. or co-parcenary.
The companies and the bodies of person should satisfy some of the important principles to
be treated as resident in Malaysia. Under “section 8 of ITA 1967” it lays down the
circumstances for determining the residence status of a person in regard to corporations
and “bodies of person” excluding trust bodies where “subsection 61 (3) of ITA 1967”
explains the circumstances regarding the residence position of a trust body.
With regard to “paragraph 8 (1) of the ITA 1967”, a “Joint Hindu Family” is considered as an
occupant in Malaysia for the “basis year” during the assessment year given that the manager
is regarded as dweller during that “basis year” (Mansur 2020). Furthermore, if the manager
is considered as non-resident, the “Hindu Joint Family” is deemed as the non-resident of
Malaysia. In respect of corporations or “bodies of person” that is conducting business is
regarded as Malaysian resident under paragraph 8 (1)(b) of ITA 1967 for the basis year for
assessment purpose given that during any point of the “basis year” the management along
with its “control of business” or any single business activities are exercised in Malaysia.
In case of any other corporation or “body of person” in regard to “paragraph 8 (1)(c) of ITA
1967”, it is treated as occupant of Malaysia for “basis year” during the assessment year
given that the management as well as control of its business activities is simply applied in
Malaysia by its directors or others that have regulatory authority such as the “board of
directors” or management. While for investment holding companies, the administration as
well as control of its affairs involves the management along with the vital decision in regard
to investments.
In the circumstances of Foreign corporations, it usually extends their commercial activities
to Malaysia by establishing a subsidiary company in Malaysia or by registering a branch in
Malaysia. Concerning the residence status of a foreign company it is ascertained with
respect to “paragraphs 8 (1) and 8 (1) (c) of ITA 1967” (Mat Udin et al. 2021). The branches
relating to foreign company in Malaysia are normally considered as the non-residents
company in Malaysia unless it is understood that the administration as well as the control of
company’s daily activities or its businesses or any single of its dealings is worked out in
Malaysia.
Requirements for a company to be considered as resident:
The management along with control is considered as the vital factor that is used in
determining the actual residency position of a business in Malaysia. The management along
with control implies the authority to impose control that helps in determining the policies
which needs to be followed by an organization (Fauziati et al. 2020). The management as
well as control is viewed to be put into use where the directors of a company meet to carry
on the business affairs of the organization, regardless of where the company is
incorporated.
3. In the Famous case of “Malaysian Shipping Co v Federal Commissioner Taxation (1946)” it
was found that the company was established in Singapore. The shareholders that controlled
the company and one of its three directors was considered as an Australian resident and
was the owner of two-third shares (Yeo Lim and Azhar 2019). The law court noticed that
the Australian director had comprehensive control over the company. Since the central
management as well as control is located in Australia, then it was assumed that the
company was carrying out its business activities from Australia, being the place where most
of the decisions were made by director and hence it was considered as an Australian
resident.
As evident from above illustration, the management along with control of a corporation is
dependent on the manner based on which a business is fared. If, at any given time through
the “basis year” in the assessment year at least one single meeting of “board of directors” is
conducted in Malaysia regarding the overall control and management of company, despite
that all the other meetings were carried out of Malaysia, then the company will be
considered as a Malaysian resident company during that basis year.
Apart from this, the location where trading activities of a company is performed or the place
where physical processes might not essentially be considered as the location of control and
management (Devi, Salim and Pheng 2018). A corporation that is involved in business
activities in Malaysia will not be treated as a occupant in Malaysia on finding that not only
the business undertakings such as production or manufacturing and selling are performed
in a foreign country but also the shareholders and managements meeting regarding all the
vital affairs of company are performed and controlled is also carried out in a foreign
country.
The appointment concerning a local board of directors in Malaysia cannot be considered
useful in ascertaining the dwelling status of a corporation. On finding that the regulatory
authority is used by managements that are present at head office corporation in a foreign
country, then the company will not be treated as a occupant in Malaysia.
The directors control is useful in determining the actual management as well as control of
an organization. The directors make use of their power to manage the daily business of a
company on the basis of powers conferred to them with regard to Articles of Association
(Ya’u and Saad 2021). Apart from this, controls held by shareholders cannot be considered
much relevant in ascertaining the actual management and control because the shareholders
only use their power over company based on their voting rights at proper shareholders
meeting. The actual residency position of a director is not taken into account while
ascertaining the residency status of a corporation.
With respect to “subsection 8 (2) of ITA 1967”, when it is understood by “Director General
of Inland Revenue Board Malaysia” that a corporation is regarded as dweller in Malaysia
4. during the given assessment year, that company is treated as Malaysian resident company
for every subsequent assessment year up until the opposing is proved.
As evident Malaysia has formed an agreement with a large number of nations in order to
avoid the double taxation by simply allocating the rights to impose tax over the bilateral
income flows amid the respective treaty partners (Sahari et al. 2020). The “dual residence”
is normally avoided amid Malaysia and other nations with which Malaysia already has tax
agreements. These agreements simply offer a “tie-breaker” residency position article in
order to ascertain a single nation of residence. The provision relating to tie breaker simply
varies on the basis of treaty.
The Article involving on “residence in DTA” explains about the test regarding residence and
also acts as the “tie breaker” for double residence. The test of “tie breaker” is regarded as a
treaty that states that a “dual resident” should be considered completely as the resident of
treaty partner country for treaty purpose (Othman et al. 2017). The terms relating to a
relevant DTA needs to be denoted at the time of ascertaining the tax liability. Nevertheless,
the resident status of Malaysia is still considered applicable concerning the general
application of domestic law, in order to make sure that the revenue earned by corporations
and “bodies of person” continues to be considered taxable in under Malaysian tax regime.
When the trading as well as administration and control are exercised out of Malaysia but
some of the directors meeting have taken place in Malaysia then in such circumstances, the
“articles” and “memorandum of association” is used to determine where an organisation is
listed and whether or not there is any kind of provisions concerning the residence in article.
If the articles do not provide a location of administration and control whether or not the
articles are applied (Rametse et al. 2020). When the trading, administration and control are
exercised out of Malaysia but certain meetings of directors have taken place in Malaysia, the
minutes of directors meeting which provides the indication of directors where meetings
were held and what resolutions concerning the administration and control were taken is
also considered. To determine the residency status of a company the minutes concerning
general meetings which shows the place of such meetings have taken place and what let to
holding these meetings.
In regard to the “subsection 61 (3) of ITA 1967”, a trust body is considered as a Malaysian
dwelling company during the “basis year” for assessment purpose given that any
representative of the trust is regarded as the occupant during that basis year (Rani et al.
2017). Nevertheless, a trust body will not be considered as a resident given that the trust
was formed out of Malaysia by an individual or person that are not considered as citizens of
Malaysia. Furthermore, a trust body cannot be treated as resident of Malaysia given that the
income of that trust body during that basis year is completely derived from out of Malaysia.
The trust is managed for the entire “basis year” out of Malaysia and at least half of the
members of trustee are not regarded as resident in Malaysia during that “basis year”.
5. Tax benefits for a company to be resident:
Malaysia provides wide range of tax incentives that covers large number of industry sectors.
The tax incentives can be provided with the help of income exemption or through
allowances. Where incentives are provided in the form of allowances, any form of unused
allowances can be easily carried forward indeterminately to be used against the
forthcoming statutory earnings, excluding for some assured kind of incentives (Salihu and
Kawi 2021). This includes re-investment allowances and investment allowances for the
agreed projects, where a limitation of seven years is applied.
In agreement with “Forum on Harmful Tax Practices (FHTP)” criteria within the “Base
Erosion and Profit Shifting (BEPS)”, Malaysia has corrected the legislature in regard to the
tax inducements by removing the ring-fencing structures and eliminate the IP income from
enticements (Azmi and Mustapha 2017). The pioneer status and investment tax allowances
are available to companies that are resident of Malaysia. Companies that are involved in
manufacturing, agriculture, hotel and tourism segment or any other manufacturing or
marketable sector which takes part in promotional activity or produced a endorsed product
might be considered eligible for either pioneer status or investment tax allowances.
Pioneer status is provided through exception from company income tax of 70% of statutory
earnings for five years and the rest of 30% is simply taxed at a prevalent company income
tax rate (Mohamad and Ali 2017). The investment tax allowances are provided upon 60%
qualifying capital expenses incurred for the time period of five years and it is used against
the 70% of statutory earnings, whereas the remaining 30% balance is taxed at the prevalent
company income tax rate. A corporation that looks to make reinvestment prior to end of its
pioneer status or the incentive tax allowance status might simply opt for reinvesting the
allowances given that the company surrenders its pioneer status or the status of incentive
tax allowances.
Special incentive schemes are provided to companies that are Malaysian resident (Razali et
al. 2019). A company that is resident of Malaysia carrying on the business for not greater
than 36 months which incurs capital expenses to enlarge, modernise, mechanize or spread
its current engineering businesses or agreed agricultural project is considered eligible to
make reinvestment of allowances for the time period of fifteen years following the initial
year of claim. The allowances get calculated at 60% of QCE incurred by the company and
can be used against 70% of the statutory earnings.
The 70% constraint do not apply to projects which have got the extent of production as
explained by the “Minister of Finance”. The allowance would get withdrawn given the asset
for relating to which the allowances got approved is disposed inside the time span of five
years. There is also a “special reinvestment allowance” of 60% of QCE would be allowed
relating to the assessment years from 2020 to 2022 for corporations which have finished up
their current “15-year reinvestment allowances” period and “special reinvestment
6. allowance” approved for the years of assessment 2016 to 2018. It is simply proposed in
Budget 2022 regarding the period for special reinvestment allowances shall be extended up
until the assessment year of 2022.
The Malaysian government also provides the resident company with an incentive for
relocating to Malaysia. Malaysian companies are provided with 0% rate of tax for 10 or 15
years for the new companies which makes investment minimum of MYR 300 million or MYR
500 million, correspondingly in industrial sector in Malaysia (Sadiq et al. 2018). An ITA of
100% for a period of five years for the current corporations in Malaysia in order to transfer
their foreign manufacturing unit for the new business division which are new to Malaysia
with a minimum amount of investment of MYR 300 million.
A resident company that is involved in the process of manufacturing or in agricultural
products which exports the manufactured goods, agricultural produce or services will be
considered entitled to get an allowance between 10% and 100% of value of the increased
exports and the same is allowed for deduction up to 70% of the statutory income.
A concessionary tax rate of 10% for a period of five years is given to a company that has
been newly incorporated as a resident company in Malaysia which makes use of Malaysia as
its international base for trading in order to undertake the tactical sourcing, distribution
and procurement of raw materials, finished goods, components and unrelated companies in
Malaysia and in foreign.
The international trading businesses are simply exempted on income which is equal to 20%
of rise in export worth to be offset against the highest of 70% of the statutory earnings for
the period of five years (Sadiq et al. 2020). To be considered entitled for the incentives, it is
necessary that the company must be established in Malaysia with 60% of Malaysian
proprietorship. Attain a minimum yearly sales of MYR 10 million of which not greater than
20% of its yearly sales might be obtained from carrying out trading of produces (Shome
2021). In order to qualify for incentive, the company should make use of local services such
as banking, finance, insurance and infrastructure along with local ports and airports for
carrying out its operations.
Income tax implications for companies and bodies of persons:
A standard company income tax rate of 24% will be applied on the companies and body of
persons. Whereas the rate for resident and small and medium size companies that are
incorporated in Malaysia having capitalization of MYR 2.5 million or lower than that and no
part of group comprising of a company surpassing this capitalization threshold is held
taxable at a rate of 19% on first MYR 500,000 and the balance amount is taxed at a rate of
24%. There is also no application of local taxes on the corporate income (Luigi 2019). The
taxable corporate income comprises of all the earnings which is obtained from Malaysia. It
also includes the profits as well as gains which is made from trade and other type of
7. businesses. Taxes may also be imposed on discounts, rents, royalties, interest and other
types of current earnings. These rules are applicable to branches along with the entities
which is incorporated in Malaysia.
Conclusion:
To conclude with the management along with control is considered as the vital factor that is
used in determining the actual residency position of a business in Malaysia. The
management and control is viewed to be put into use where the directors of a company
meet to carry on the business affairs of the organization, regardless of where the company
is incorporated. In order to determine whether a company is considered as a resident of
Malaysia, the directors control test is useful in determining the actual management as well
as control of an organization.
Besides this, if a company becomes a resident company of Malaysia, they are entitled to get
a reinvestment allowance for a period of 15 years following the first year of claim. Overall, it
can be stated that the business environment of Malaysia attracts investments from all
corners of world because of its flexible tax incentive structure.
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