U.S. International Corporation (USIC), a U.S. taxpayer, has investme.docx
•Download as DOCX, PDF•
0 likes•2 views
U.S. International Corporation (USIC), a U.S. taxpayer, has investments in Foreign Entities A–G. Relevant information for these entities for the current fi scal year appears in the following table: Entity Country Percent Owned Activity Income before Tax ($ millions) Income Tax Rate Dividend Withholding Tax Rate Net Amount Received by Parent ($ millions) USIC United States — Manufacturing $10 35% — — A Argentina 100% Manufacturing $ 1 35 0% $0.2 B Brazil 100 Manufacturing $ 2 34 0 $2.5* C Canada 100 Manufacturing $ 3 26 5 $1.0 D Hong Kong 100 Investment $ 2 16.5 0 $1.5 E Liechtenstein 100 Distribution $ 3 10 4 $0.0 F Japan 51 Manufacturing $ 2 38 5 $0.5 G New Zealand 60 Banking $ 4 28 5 $1.0 * Some dividends were paid out of beginning-of-year retained earnings. Additional Information 1. USIC’s $10 million income before tax is derived from the production and sale of products in the United States. 2. Each entity is legally incorporated in its host country other than Entity A, which is registered with the Argentinian government as a branch. 3. Entities A, B, C, and F produce and market products in their home countries. 4. Entity D makes passive investments in stocks and bonds in the Hong Kong fi nancial markets. Income is derived solely from dividends and interest. 5. Entity E markets goods purchased from (manufactured by) USIC. Of E’s sales, 95 percent are made in Austria, Germany, and Switzerland, and 5 percent are made in Liechtenstein. 6. Entity G operates in the fi nancial services industry in New Zealand. Required Determine the following: a. The amount of U.S. taxable income for each Entity A–G. b. The foreign tax credit allowed in the United States, fi rst by basket and then in total. c. The net U.S. tax liability. d. Any excess foreign tax credits (identify by basket). .
Report
Share
Report
Share
Recommended
Intro in taxation.pptx
The document provides an overview of key concepts in US international taxation and global tax strategy, including:
1. The US system creates the risk of double taxation through its extraterritorial approach. Systems like credit and deduction are used to avoid this.
2. Inbound and outbound transactions are defined, along with relevant tax forms for foreign persons and entities with US income or activities, and US persons and entities with foreign income or activities.
3. Determining foreign investor status for tax purposes depends on whether they are resident or nonresident aliens, with residency assessed using tests like green card holding, substantial presence, and tax treaty tiebreakers.
Export Tax Benefits
AmCorp Management is an expert in helping companies claim export tax benefits through the EIE and IC-DISC provisions. They offer no-cost feasibility studies to determine if a company is eligible for these tax savings programs. The EIE allows companies to exclude a percentage of foreign trade income from federal taxes in 2005-2006, saving an estimated 15-30% in taxes. The IC-DISC provides a permanent 50% tax savings on qualifying foreign trade income by subjecting it to a 15% dividend tax rate rather than the usual 35% corporate tax rate. AmCorp can help qualified exporters take advantage of these provisions through their filing services.
Export Tax Strategy
The document discusses two export tax programs - the Extraterritorial Income Exclusion (EIE) and the Interest Charge Domestic International Sales Corporation (IC-DISC). The EIE allows companies to exclude a portion of their foreign export income from federal taxable income, providing a tax savings. The IC-DISC allows companies to treat a portion of export profits as dividend income taxed at a lower capital gains rate rather than the higher corporate tax rate, again providing a tax savings. Experts cited say both can significantly reduce taxes for companies that qualify, with the IC-DISC providing up to a 20% permanent tax savings for exporters. Worked examples are provided showing how the tax savings are calculated under
Export Tax 9.1
AmCorp Management is an expert in helping companies claim export tax benefits through the EIE and IC-DISC provisions. They offer no-cost feasibility studies to determine if a company qualifies for these tax savings programs. The EIE allows companies to exclude a percentage of their foreign trade income from federal taxes, potentially saving 15-30% on export income. The IC-DISC allows up to 50% of foreign trade income to be taxed at a lower 15% dividend tax rate instead of the usual 35% corporate rate, providing significant cash flow benefits. AmCorp can help qualified exporters take advantage of these provisions to recover additional tax savings on their international business activities.
Devry acct 553 week 5 quiz
devry acct 553 week 5 homework assignment,devry acct 553 week 5 quiz,devry acct 553week 5,devry acct 553week 5,devry acct 553,devry acct 553week 5 tutorial,devry acct 553week 5 assignment,devry acct 553week 5 help
International Tax Reform for US Individuals and Pass-through Entities
This document summarizes a presentation by William Skinner on new tax rules under the Tax Cuts and Jobs Act that impact individual owners of controlled foreign corporations (CFCs). Key changes include the introduction of a global minimum tax called GILTI on the foreign income of CFCs, which is currently taxed at ordinary rates to US shareholders. GILTI applies to the net income of CFCs in excess of a 10% return on depreciable tangible assets. The presentation provides examples of how GILTI is calculated and discusses the impact of making an election under Section 962 to be taxed at corporate rates on GILTI income. It also notes some advantages of GILTI for US corporate shareholders,
Ch 3 Problem Solving Quiz
This document contains 7 problems related to financial statements, cash flows, and taxes. Problem 1 involves calculating earnings per share and retained earnings for Philagem, Inc. Problem 2 shows the effect of net income on Conrad Air, Inc.'s balance sheet under different dividend payment and investment scenarios. Problem 3 requires preparing a statement of retained earnings for Cooper Industries, Inc. Problem 4 involves constructing an income statement to achieve a target net income given changes to sales and expenses. Problems 5-7 present multiple choice and free cash flow questions.
AC 559 Entire Course New
Check this A+ tutorial guideline at
http://www.assignmentcloud.com/ac-559-kaplan-university
For more classes visit
http://www.assignmentcloud.com
Recommended
Intro in taxation.pptx
The document provides an overview of key concepts in US international taxation and global tax strategy, including:
1. The US system creates the risk of double taxation through its extraterritorial approach. Systems like credit and deduction are used to avoid this.
2. Inbound and outbound transactions are defined, along with relevant tax forms for foreign persons and entities with US income or activities, and US persons and entities with foreign income or activities.
3. Determining foreign investor status for tax purposes depends on whether they are resident or nonresident aliens, with residency assessed using tests like green card holding, substantial presence, and tax treaty tiebreakers.
Export Tax Benefits
AmCorp Management is an expert in helping companies claim export tax benefits through the EIE and IC-DISC provisions. They offer no-cost feasibility studies to determine if a company is eligible for these tax savings programs. The EIE allows companies to exclude a percentage of foreign trade income from federal taxes in 2005-2006, saving an estimated 15-30% in taxes. The IC-DISC provides a permanent 50% tax savings on qualifying foreign trade income by subjecting it to a 15% dividend tax rate rather than the usual 35% corporate tax rate. AmCorp can help qualified exporters take advantage of these provisions through their filing services.
Export Tax Strategy
The document discusses two export tax programs - the Extraterritorial Income Exclusion (EIE) and the Interest Charge Domestic International Sales Corporation (IC-DISC). The EIE allows companies to exclude a portion of their foreign export income from federal taxable income, providing a tax savings. The IC-DISC allows companies to treat a portion of export profits as dividend income taxed at a lower capital gains rate rather than the higher corporate tax rate, again providing a tax savings. Experts cited say both can significantly reduce taxes for companies that qualify, with the IC-DISC providing up to a 20% permanent tax savings for exporters. Worked examples are provided showing how the tax savings are calculated under
Export Tax 9.1
AmCorp Management is an expert in helping companies claim export tax benefits through the EIE and IC-DISC provisions. They offer no-cost feasibility studies to determine if a company qualifies for these tax savings programs. The EIE allows companies to exclude a percentage of their foreign trade income from federal taxes, potentially saving 15-30% on export income. The IC-DISC allows up to 50% of foreign trade income to be taxed at a lower 15% dividend tax rate instead of the usual 35% corporate rate, providing significant cash flow benefits. AmCorp can help qualified exporters take advantage of these provisions to recover additional tax savings on their international business activities.
Devry acct 553 week 5 quiz
devry acct 553 week 5 homework assignment,devry acct 553 week 5 quiz,devry acct 553week 5,devry acct 553week 5,devry acct 553,devry acct 553week 5 tutorial,devry acct 553week 5 assignment,devry acct 553week 5 help
International Tax Reform for US Individuals and Pass-through Entities
This document summarizes a presentation by William Skinner on new tax rules under the Tax Cuts and Jobs Act that impact individual owners of controlled foreign corporations (CFCs). Key changes include the introduction of a global minimum tax called GILTI on the foreign income of CFCs, which is currently taxed at ordinary rates to US shareholders. GILTI applies to the net income of CFCs in excess of a 10% return on depreciable tangible assets. The presentation provides examples of how GILTI is calculated and discusses the impact of making an election under Section 962 to be taxed at corporate rates on GILTI income. It also notes some advantages of GILTI for US corporate shareholders,
Ch 3 Problem Solving Quiz
This document contains 7 problems related to financial statements, cash flows, and taxes. Problem 1 involves calculating earnings per share and retained earnings for Philagem, Inc. Problem 2 shows the effect of net income on Conrad Air, Inc.'s balance sheet under different dividend payment and investment scenarios. Problem 3 requires preparing a statement of retained earnings for Cooper Industries, Inc. Problem 4 involves constructing an income statement to achieve a target net income given changes to sales and expenses. Problems 5-7 present multiple choice and free cash flow questions.
AC 559 Entire Course New
Check this A+ tutorial guideline at
http://www.assignmentcloud.com/ac-559-kaplan-university
For more classes visit
http://www.assignmentcloud.com
Fred and George have been in partnership for many years. The partn.docx
Fred and George have been in partnership for many years. The partners, who share profits and losses on a 60:40 basis, respectively, wish to retire and have agreed to liquidate the business. Liquidation expenses are estimated to be $10,000. At the date the partnership ceases operations, the balance sheet is as follows:
Cash
$
100,000
Liabilities
$
80,000
Noncash assets
200,000
Fred, capital
100,000
George, capital
120,000
Total assets
$
300,000
Total liabilities and capital
$
300,000
1.
Prepare journal entries for the following transactions: (Do not round intermediate calculations. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)
a.
Distributed safe cash payments to the partners.
b.
Paid $40,000 of the partnership’s liabilities.
c.
Sold noncash assets for $220,000.
d.
Distributed safe cash payments to the partners.
e.
Paid all remaining partnership liabilities of $40,000.
f.
Paid $8,000 in liquidation expenses; no further expenses will be incurred.
g.
Distributed remaining cash held by the business to the partners.
Ex. 2
A local partnership is to be liquidated. Commissions and other liquidation expenses are expected to total $19,000. The business’s balance sheet prior to the commencement of liquidation is as follows:
Cash
$ 27,000
Liabilities
$ 40,000
Noncash assets
254,000
Simpson, capital (20%)
18,000
Hart, capital (40%)
40,000
Bobb, capital (20%)
48,000
Reidl, capital (20%)
135,000
Total assets
$281,000
Total liabilities and capital
$281,000
Prepare a predistribution plan for this partnership.
Partner
Capital Balance
Loss Allocation
Maximum loss that can be absorb
Schedule 1
Sampson
Hart
Bobb
Reidl
Schedule 2
Hart
Bobb
Reidl
Schedule 3
Bobb
Reidl
Sampson
Hart
Bobb
Reidl
Reported balances
Assumed loss
Schedule 1
Adjusted Balances
Assumed loss
Schedule 2
Adjusted balances
Assumed loss
Schedule 3
Adjusted balances
EX. 3
The Prince-Robbins partnership has the following capital account balances on January 1, 2015:
Prince, Capital
$
70,000
Robbins, Capital
60,000
Prince is allocated 80 percent of all profits and losses with the remaining 20 percent assigned to Robbins after interest of 10 percent is given to each partner based on beginning capital balances.
On January 2, 2015, Jeffrey invests $37,000 cash for a 20 percent interest in the partnership. This transaction is recorded by the goodwill method. After this transaction, 10 percent interest is still to go to each partner. Profits and losses will then be split as follows: Prince (50%), Robbins (30%), and Jeffrey (20%). In 2015, the partnership reports a net income of $15,000.
a.
Prepare the journal entry to record Jeffrey entrance into the partnership on January 2, 2015. (If no entry .
International Tax Tips May 2010
As originally enacted, the IC-DISC allowed exporters to defer income tax from profits on first $10 million of export sales. Prior to the phase-out of the EIE, which was completed after 2006, the IC-DISC received scant attention in the business world. But now it\'s moving into the spotlight.
Chapter 18, Question 1- The following is the financial statement o.docx
Chapter 18, Question 1- The following is the financial statement of Executive Fruit Company for the year ended December 2014.
INCOME STATEMENT, 2014
(Figures in $ Thousands)
Revenue
$
3,500
Cost of goods sold
3,150
EBIT
$
350
Interest
70
Earnings before taxes
$
280
State and federal tax
112
Net income
$
168
Dividends
112
Additions to retained earnings
$
56
BALANCE SHEET (Year-End, 2014)
(Figures in $ Thousands)
Assets
Net working capital
$
350
Fixed assets
1,400
Total assets
$
1,750
Liabilities and shareholders' equity
Long-term debt
$
700
Shareholders' equity
1,050
Total liabilities and shareholders' equity
$
1,750
The following are the first stage and second stage pro forma financial statements of Executive Fruit Company for the year ended December 2015.
First stage pro forma statements:
PRO FORMA INCOME STATEMENT, 2015
(Figures in $ Thousands)
Revenue
$
3,850
Cost of goods sold
3,465
EBIT
$
385
Interest
70
Earnings before taxes
$
315
State and federal tax
126
Net income
$
189
Dividends
126
Additions to retained earnings
$
63
PRO FORMA BALANCE SHEET (Year-End, 2015)
(Figures in $ Thousands)
Assets
Net working capital
$
385
Fixed assets
1,540
Total assets
$
1,925
Liabilities and shareholders' equity
Long-term debt
$
700
Shareholders' equity
1,113
Total liabilities and shareholders' equity
$
1,813
Required external financing
$
112
Second stage pro forma balance sheet:
PRO FORMA BALANCE SHEET (Year-End, 2015)
(Figures in $ Thousands)
Assets
Net working capital
$
385
Fixed assets
1,540
Total assets
$
1,925
Liabilities and shareholders' equity
Long-term debt
$
812
Shareholders' equity
1,113
Total liabilities and shareholders' equity
$
1,925
How would Executive Fruit’s financial model change if the dividend payout ratio were cut to 1/3? Use the revised model to generate a new financial plan for 2015 assuming that debt is the balancing item. What would be the required external financing?
(Do not round intermediate calculations.)
Dividends fall by $ [removed]. Therefore, the requirement for external financing falls from $ [removed]to $ [removed]. On the other hand, shareholders' equity will be increased by $ [removed].
The right-hand side of the balance sheet becomes
(Do not round intermediate calculations. Enter your answers in thousands.)
:
Long-term debt
$ [removed]
Shareholders' equity
[removed]
Total
$ [removed]
Chapter 18, Question 2- Find the sustainable and internal growth rates for a firm with the following ratios: asset turnover = 1.60; profit margin = 6%; payout ratio = 30%; equity/assets = .50.
(Do not round intermediate calculations. Enter your answers as a percent rounded to 2 decimal places.)
Sustainable growth rate
[.
Q1 2018 earnings final (002)
Masco Corporation reported first quarter 2018 results. Revenue increased 8% to $1.92 billion due to growth in the Plumbing and Decorative Architectural segments and the North American Windows business. Operating profit decreased to $250 million due to $30 million in strategic growth investments and a lag in passing along price increases. Management affirmed its annual earnings guidance range of $2.48 to $2.63 per share.
Concepts coveredFINAL EXAM - Part IOutline of Topics coveredTopicW.docx
Concepts coveredFINAL EXAM - Part IOutline of Topics coveredTopicWeek CoveredPerm Ms1, 2Temp Ms1, 2AMT3Tax Credits3Valuation Allowance3 (lesson 2)State Blended Rate4Interim Financial reporting5FIN 486, 7True-up9FS Disclosures8, 9Foreign - APB 2311, 12Stock Options13, 14
INDEXDELTA Corporation & SubsidiaryFINAL EXAM Part 1INDEX to workpaperstab #Tab DescriptionQQuestions to be answeredYellow tab - Facts providedFDELTA Corporation FactsFADelta Fixed Asset RollforwardFCFoxtrot Corporation FactsI2009 Interim ScheduleCDelta Current ProvisionPDelta 2011 Provision-to-Return scheduleDDelta Deferred Rollforward scheduleTATax Account Rollforward scheduleRRate ReconciliationFS2012 Consolidated Income Tax Footnote disclosure
&A
&Z&F
Printed on: &D &T
Q - Questions to be answeredDELTA Corporation & SubsidiaryFINAL EXAM Part 1TasksConsidering the facts outlined on tab "F" determine the following -1For 2009 only - determine the interim tax expense by completing the schedule on tab IConsider only pre-tax income, perms and credits from facts tab. Assume no VA recorded for this portion of the exercise.2Prepare a current provision and deferred rollforward schedule for each of the years 2009 through 2012.see example for 2009 at tabs C and D3Compute the 2011 provision-to-return JE and post as part of the 2012 provision - use the template on tab P as a guide4Complete the Tax Account Analysis schedule tab TA for each year 2009 to 2012.Note - actual taxes paid are reflected on this tab5Complete a Rate Reconciliation schedule tab R for each year 2009 to 2012.see example for 20096Prepare a current and deferred tax provision for Foxtrot Corporation for the year 2012 (in FC and RC). - see facts at tab FC and complete the yellow highlighted cells in the trial balance.7For 2012 only - create the Consolidated Income Tax footnotes (with 2011 comparison) (i.e., Delta + Foxtrot). - use the templates on tab FS as a guidePlease show all your work (to provide for maximum credit).Feel free to add columns, rows, & worksheets as necessary to complete the above tasksPlease reference your workpapers to make the review easier.Note - there are hidden columns on tabs C, D, and P that you may want to use
&A
&Z&F
Printed on: &D &T
F - Delta FactsDELTA CorporationFACTSlinkDELTA is a "C" corporation (SEC registrant) operating entirely within the U.S. on the basis of a calendar year end. Delta was formed 1/1/2009.Year 2009Year 2010Year 2011Year 2012per returnper returnper provisionper return (only if different)per provisionFederal Tax Rate35%35%35%35%States - 100% NV - 0% rate100% NV - 0% rate100% OR @ 7.6% flat tax rate80% OR @ 7.6% rate20% IL @ 7.00% flat tax rateAssume no fed/state differences other than state tax deduction which is not deductible for state tax purposes.Assume states do not have an AMT tax concept.Assume headquarters moved from Reno Nevada to Portland Oregon on 1/1/2011. Assume began operations in Illinois on 1/1/2012. [Hint - Prior YE deferred tax balance sho.
Partnership Sale of Asset & Buy-out vs Redemption of Partner Interst
This is a Financial Model that illustrates the Tax Effect (current law) on the Sale of Depreciated Property owned by a Partnership. As well as to compare and contrast the Tax Effect of a departing partner if their partner interest was Buy-out vs Redemption of that Partner Interest.
Expeditors International of Washington, 3rd00qer
Expeditors International of Washington announced record quarterly earnings for the third quarter of 2000. Net earnings increased 44% to $25.6 million compared to $17.8 million in the third quarter of 1999. Total revenues grew 17% to $475.4 million and operating income rose 40% to $39.7 million. For the first nine months of the year, net earnings increased 41% to $57.1 million on total revenue growth of 20% and operating income growth of 38%. The company was pleased with the results which it attributed to the hard work of its over 7,000 employees worldwide.
International Tax Tips And Traps
This document provides an overview of international tax tips and traps. It begins with a tip about using a Domestic International Sales Corporation (IC-DISC) to receive tax benefits from export sales. Next, it discusses a trap related to recognizing Subpart F income from controlled foreign corporations. Finally, it notes potential international tax changes in countries like China, France, and the United States that could impact multinational companies.
Chap 23, Measuring a Nation’s Income.ppt
The document discusses key concepts in macroeconomics including:
- Gross Domestic Product (GDP) measures the total income and expenditures in an economy in a given period.
- GDP is divided into consumption, investment, government purchases, and net exports.
- Nominal GDP uses current prices while real GDP uses constant prices to measure production adjusted for inflation.
- While GDP is a good measure of economic well-being, it does not capture all aspects of quality of life.
U.S. Commercial Property Ownership Structures for Foreign Investors Tax, Lega...
U.S. Commercial Property Ownership Structures for Foreign Investors Tax, Lega...Rowbotham & Company LLP
1. There are several structures for foreign investors to own US commercial property, including direct ownership, LLCs, LPs, and foreign or domestic corporations. Key considerations include income tax rates, capital gains tax rates, and estate tax implications.
2. For multiple property investments, a US holding company structure is generally preferred to allow income and loss netting across properties while limiting liability.
3. For US residents like John and Jane, holding property in a US LLC or partnership is better than a corporation to avoid double taxation, with separate entities preferred for each property to segregate liability.Devry acct 553 final exam
This document provides sample exam questions for an ACCT 553 Final Exam, including questions about individual tax returns, gains and losses, sale of residence tax laws, material participation, deductions, adjusted gross income, net operating losses, and stock sales. It directs students to an online tutorial and homework help site for additional resources.
16. Stock dividends and stock splits have the following effect.docx
16. Stock dividends and stock splits have the following effects on retained earnings:
Stock Splits
Stock Dividends
a. Increase No change
b. Decrease Decrease
c. No change No change
d. No change Decrease
17. Somento Forest Inc. has 10,000 shares of 6%, $100 par value, cumulative preferred stock and 100,000 shares of $1 par value common stock outstanding at December 31, 2014. What is the annual dividend on the preferred stock?
a. $60 per share
b. $60,000 in total
c. $100,000 in total
d. $0.60 per share
18. A prior period adjustment that corrects income of a prior period requires that an entry be made to
a. an income statement account.
b. the retained earnings account.
c. a current year revenue or expense account.
d. an asset account.
19. The following selected amounts are available for Vizio Company.
Retained earnings (beginning) $1,600
Net loss 300
Cash dividends declared 200
Stock dividends declared 200
What is its ending retained earnings balance?
a.
$1,300
b.
$900
c. $1,400
d. $1,200
20. Bento, Inc. had 500,000 shares of common stock outstanding before a stock split occurred, and 1,500,000 shares outstanding after the stock split. The stock split was
a. 2-for-5.
b. 5-for-1.
c. 3-for-1
d. 1-for-5.
PROBLEM 1
On January 1, 2010, Anderson Corporation had 60,000 shares of $1 par value common stock issued and outstanding. During the year, the following transactions occurred:
Mar. 1 Issued 30,000 shares of common stock for $400,000.
June 1 Declared a cash dividend of $1.50 per share to stockholders of record on June 15.
June 30 Paid the $1.50 cash dividend.
Dec. 1 Purchased 10,000 shares of common stock for the treasury for $20 per share.
Dec. 15 Declared a cash dividend on outstanding shares of $2 per share to stockholders of record on December 31.
Instructions
Prepare journal entries to record the above transactions. Use the template below
.
Date
Account
Debit
Credit
PROBLEM 2
The following information is available for Grey Goose Inc.:
Beginning retained earnings $600,000
Cash dividends declared 40,000
Net income for 2014 100,000
Stock dividend declared 10,000
Understatement of last year's depreciation expense 20,000
Instructions
Based on the preceding information, prepare a retained earnings statement for 2014 in the box below.
GREY GOOSE
INC.
Retained Earnings Statement
F.
Tax issues for swedish companies
The document discusses various tax issues that Swedish companies may face when doing business in the United States, including establishing a permanent establishment, setting up a subsidiary or branch office, corporate income tax rates, and determining resident alien vs. nonresident alien status for tax purposes. Key considerations include whether business income is attributable to a permanent establishment located in the US, how branches and subsidiaries are taxed differently, federal and state corporate income tax rates, and tests for determining resident alien status.
Measuring a Nation’s Income
The document discusses key concepts in macroeconomics including gross domestic product (GDP), the measurement of GDP, and its components. GDP is the total market value of all final goods and services produced within a country in a given period of time. It represents the total income and total expenditures in the economy. GDP is comprised of consumption, investment, government purchases, and net exports. The document also discusses real GDP, nominal GDP, and the GDP deflator for adjusting for inflation.
Clearwater - How it works
The document discusses the tax benefits available through the U.S. Virgin Islands Economic Development Commission (EDC) program. It provides that EDC beneficiaries can receive a 90% reduction in federal income tax and are exempt from various other taxes. Clearwater Consulting Concepts is an EDC beneficiary and provides benefits to the USVI economy through hiring local employees, purchasing goods and services locally, and charitable contributions. It offers management services and resources to limited partners who participate in the EDC program. Examples are given comparing the tax benefits for an individual limited partner versus a USVI C corporation limited partner.
Tax Planning for EB5 Investor and Executive Relocations
This document summarizes tax planning considerations for Chinese nationals relocating to the United States for EB-5 investment or executive positions. It discusses how to determine US tax residency status, income tax rates and treaty planning. Pre-arrival planning tips are provided like realizing income before arriving, undertaking transactions to step up the basis of assets, and establishing foreign trusts or gifting assets. Reporting requirements for non-US investment entities are also summarized.
The post-closing trial balance of Wildhorse Corporation at December 3.pdf
The post-closing trial balance of Wildhorse Corporation at December 31,2022 , contains the
following stockholders' equity accounts. A review of the accounting records reveals the
following. 1. No errors have been made in recording 2022 transactions or in preparing the
closing entry for net income. 2. Preferred stock is $50 par, 6%, and cumulative, 15,800 shares
have been outstanding since January 1,2021. 3. Authorized stock is 20,800 shares of preferred,
520,000 shares of common with a $10 par value. 4. The January 1 balance in Retained Earnings
was $1,190,000. 5. On July 1,19,400 shares of common stock were issued for cash at $18 per
share. 6. On September 1, the company discovered an understatement error of $92,400 in
computing salaries and wages expense in 2021 . The net of tax effect of $64,680 was properly
debited directly to Retained Earnings. 7. A cash dividend of $260,000 was dectared and properly
allocated to preferred and common stock on October 1. No dividends were paid to preferred
stockholders in 2021. 8. On December 31 , a 10% common stock dividend was declared out of
retained eamings on common stock when the market price per share was $18. 9. Net income for
the year was $595,000. 10. On December 31,2022 , the directors authorized disclosure of a
$208,000 restriction of retained earnings for plant
Compute the allocation of the cash dividend to preferred and common stock. Allocation of the
cash dividend to preferred stock Allocation of the cash dividend to common stock
(a) Reproduce the Retained Earnings account for 2022. (Uist items in order presented in the
problem.)
Prepare a stockholders' equity section at December 31, 2022. (Enter account name only and do
not provide descriptive information) WILDHORSE CORPORATION Partial Balance Sheet $$.
US Tax Reporting for 2011 and Beyond
This document summarizes U.S. tax reporting requirements and rules for 2011 and beyond. It discusses income thresholds for filing requirements, standard deductions, personal exemptions, the foreign earned income exclusion, tax treaty benefits, self-employment taxes, income tax rates, capital gains taxes, the alternative minimum tax, donated IRAs, the surtax on unearned income, Keren Hishtalmut taxes, PFIC rules, child tax credits, additional child tax credits, estate and gift tax exemptions and rates, annual gift tax exclusions, and foreign financial asset reporting including the Foreign Bank Account Report (FBAR), Form 8938, the Foreign Account Tax Compliance Act (FATCA), and its proposed regulations.
2010 Personal Cross Border Tax Update
The document summarizes 2010 cross-border tax updates for the US and Canada. On the US side, it discusses PFIC reporting requirements, foreign bank account reporting, tax rate changes including the healthcare bill, and the voluntary disclosure process. For Canada, it covers foreign tax credit generators, taxable Canadian property rule changes, tax avoidance transactions, and stock option changes. Quebec may serve as a model for federal tax changes.
Chapter 9 presentation
VoiceCo is a US company that sells microphones domestically and abroad. It is concerned about potential foreign tax exposure from foreign sales. VoiceCo establishes a manufacturing plant in Ireland through a foreign subsidiary, VoiceCo-Ireland. VoiceCo wonders if profits earned abroad will escape US taxation while Ireland taxes those profits at 12.5%, and what reporting requirements it will have regarding its foreign subsidiary.
Unit 5 Individual ProjectGrading CriteriaPercentageCompute t.docx
Unit 5 Individual Project
Grading Criteria
Percentage
Compute the before-tax NPV of the new lift and advise the managers of Deer Valley about whether adding the lift will be a profitable investment.
45%
Compute the after-tax NPV of the new lift and advise the managers of Deer Valley about whether adding the lift will be a profitable investment.
45%
What subjective factors would affect the investment decision?Supporting research/arguments made
10%
.
Unit 5 Weeks 9 & 10 - Individual Paper 1my topic is internet ha.docx
Unit 5: Weeks 9 & 10 - Individual Paper 1
my topic is internet hacking please make sure that it is easy vocabulary i am an international student. also the page required is that:
Page requirements for the individual paper:
Title page - 1
Outline/Table of Contents page - 1
Introduction - 1-2 pages
Body of paper - 6-8 pages
Conclusion - 1-2 pages
References/Works Cited page - 1-2
Individual Paper # 1
Grading Criteria:
Criteria
Points
Exemplary
10 Points
Above Average
8 Points
Average
5 Points
Below Average
3 Points
Incomplete
1 Point
Not Available or Not Attempted
0
I. Description
The student will find a topic of interest and perform in-depth work on that topic. The project must be sufficiently complex to require the expertise of a junior-senior level student. The student must narrow the topic from the broad topics listed below:
Project topics must not be those previously developed in the mid-term group projects. Topics may be in the areas of :
Technology Issues in the Workplace;
Social Institutions and the Effect of Technology;
International Perspectives and Issues;
Anonymity, Security, Privacy, and Civil Liberties;
Intellectual Property Rights and Computer Technology;
Software Issues: Risks and Liabilities, Computer Crimes, Technology Ethics, and Privacy; and Preservation of Data for Future Use.
A student should first check the thread before posting his/her topic. The first student to notify the instructor by email will take precedence over any other student. For example, if “A Comparison of IT development in Singapore with IT development in France” is chosen, then the second student will have to choose another topic.
All topics require the approval of the instructor. Discuss questions relating to the paper with the instructor at any time necessary. E-mail your instructor at any time.
II. Learning Objectives
Read and research problems created by technology in society and some ways to modify or prevent these problems. Discuss these in the paper.
Demonstrate an in-depth understanding of the topic by comparing/contrasting data.
Gather information by:
reading the course textbooks, reading documentation materials
contacting “experts” on the topic
researching library materials
using the Internet
All of the above information gathering sources will be documented in the research paper following MLA or APA format (not a combination of both). The content of the research paper is fairly open. See the description above.
III. Criteria for the Paper
Note a few of the common reasons why the Individual research term paper would not meet the minimum standards:
Too easy. As stated above, the work must be “sufficiently complex to require the expertise of junior-senior level students.”
Too little time spent in research and writing.
Overlap of another course. If the content of the research paper involves concepts covered in another course(s), then it must be of a different or more complex nature. It includes the understanding that the stu.
More Related Content
Similar to U.S. International Corporation (USIC), a U.S. taxpayer, has investme.docx
Fred and George have been in partnership for many years. The partn.docx
Fred and George have been in partnership for many years. The partners, who share profits and losses on a 60:40 basis, respectively, wish to retire and have agreed to liquidate the business. Liquidation expenses are estimated to be $10,000. At the date the partnership ceases operations, the balance sheet is as follows:
Cash
$
100,000
Liabilities
$
80,000
Noncash assets
200,000
Fred, capital
100,000
George, capital
120,000
Total assets
$
300,000
Total liabilities and capital
$
300,000
1.
Prepare journal entries for the following transactions: (Do not round intermediate calculations. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)
a.
Distributed safe cash payments to the partners.
b.
Paid $40,000 of the partnership’s liabilities.
c.
Sold noncash assets for $220,000.
d.
Distributed safe cash payments to the partners.
e.
Paid all remaining partnership liabilities of $40,000.
f.
Paid $8,000 in liquidation expenses; no further expenses will be incurred.
g.
Distributed remaining cash held by the business to the partners.
Ex. 2
A local partnership is to be liquidated. Commissions and other liquidation expenses are expected to total $19,000. The business’s balance sheet prior to the commencement of liquidation is as follows:
Cash
$ 27,000
Liabilities
$ 40,000
Noncash assets
254,000
Simpson, capital (20%)
18,000
Hart, capital (40%)
40,000
Bobb, capital (20%)
48,000
Reidl, capital (20%)
135,000
Total assets
$281,000
Total liabilities and capital
$281,000
Prepare a predistribution plan for this partnership.
Partner
Capital Balance
Loss Allocation
Maximum loss that can be absorb
Schedule 1
Sampson
Hart
Bobb
Reidl
Schedule 2
Hart
Bobb
Reidl
Schedule 3
Bobb
Reidl
Sampson
Hart
Bobb
Reidl
Reported balances
Assumed loss
Schedule 1
Adjusted Balances
Assumed loss
Schedule 2
Adjusted balances
Assumed loss
Schedule 3
Adjusted balances
EX. 3
The Prince-Robbins partnership has the following capital account balances on January 1, 2015:
Prince, Capital
$
70,000
Robbins, Capital
60,000
Prince is allocated 80 percent of all profits and losses with the remaining 20 percent assigned to Robbins after interest of 10 percent is given to each partner based on beginning capital balances.
On January 2, 2015, Jeffrey invests $37,000 cash for a 20 percent interest in the partnership. This transaction is recorded by the goodwill method. After this transaction, 10 percent interest is still to go to each partner. Profits and losses will then be split as follows: Prince (50%), Robbins (30%), and Jeffrey (20%). In 2015, the partnership reports a net income of $15,000.
a.
Prepare the journal entry to record Jeffrey entrance into the partnership on January 2, 2015. (If no entry .
International Tax Tips May 2010
As originally enacted, the IC-DISC allowed exporters to defer income tax from profits on first $10 million of export sales. Prior to the phase-out of the EIE, which was completed after 2006, the IC-DISC received scant attention in the business world. But now it\'s moving into the spotlight.
Chapter 18, Question 1- The following is the financial statement o.docx
Chapter 18, Question 1- The following is the financial statement of Executive Fruit Company for the year ended December 2014.
INCOME STATEMENT, 2014
(Figures in $ Thousands)
Revenue
$
3,500
Cost of goods sold
3,150
EBIT
$
350
Interest
70
Earnings before taxes
$
280
State and federal tax
112
Net income
$
168
Dividends
112
Additions to retained earnings
$
56
BALANCE SHEET (Year-End, 2014)
(Figures in $ Thousands)
Assets
Net working capital
$
350
Fixed assets
1,400
Total assets
$
1,750
Liabilities and shareholders' equity
Long-term debt
$
700
Shareholders' equity
1,050
Total liabilities and shareholders' equity
$
1,750
The following are the first stage and second stage pro forma financial statements of Executive Fruit Company for the year ended December 2015.
First stage pro forma statements:
PRO FORMA INCOME STATEMENT, 2015
(Figures in $ Thousands)
Revenue
$
3,850
Cost of goods sold
3,465
EBIT
$
385
Interest
70
Earnings before taxes
$
315
State and federal tax
126
Net income
$
189
Dividends
126
Additions to retained earnings
$
63
PRO FORMA BALANCE SHEET (Year-End, 2015)
(Figures in $ Thousands)
Assets
Net working capital
$
385
Fixed assets
1,540
Total assets
$
1,925
Liabilities and shareholders' equity
Long-term debt
$
700
Shareholders' equity
1,113
Total liabilities and shareholders' equity
$
1,813
Required external financing
$
112
Second stage pro forma balance sheet:
PRO FORMA BALANCE SHEET (Year-End, 2015)
(Figures in $ Thousands)
Assets
Net working capital
$
385
Fixed assets
1,540
Total assets
$
1,925
Liabilities and shareholders' equity
Long-term debt
$
812
Shareholders' equity
1,113
Total liabilities and shareholders' equity
$
1,925
How would Executive Fruit’s financial model change if the dividend payout ratio were cut to 1/3? Use the revised model to generate a new financial plan for 2015 assuming that debt is the balancing item. What would be the required external financing?
(Do not round intermediate calculations.)
Dividends fall by $ [removed]. Therefore, the requirement for external financing falls from $ [removed]to $ [removed]. On the other hand, shareholders' equity will be increased by $ [removed].
The right-hand side of the balance sheet becomes
(Do not round intermediate calculations. Enter your answers in thousands.)
:
Long-term debt
$ [removed]
Shareholders' equity
[removed]
Total
$ [removed]
Chapter 18, Question 2- Find the sustainable and internal growth rates for a firm with the following ratios: asset turnover = 1.60; profit margin = 6%; payout ratio = 30%; equity/assets = .50.
(Do not round intermediate calculations. Enter your answers as a percent rounded to 2 decimal places.)
Sustainable growth rate
[.
Q1 2018 earnings final (002)
Masco Corporation reported first quarter 2018 results. Revenue increased 8% to $1.92 billion due to growth in the Plumbing and Decorative Architectural segments and the North American Windows business. Operating profit decreased to $250 million due to $30 million in strategic growth investments and a lag in passing along price increases. Management affirmed its annual earnings guidance range of $2.48 to $2.63 per share.
Concepts coveredFINAL EXAM - Part IOutline of Topics coveredTopicW.docx
Concepts coveredFINAL EXAM - Part IOutline of Topics coveredTopicWeek CoveredPerm Ms1, 2Temp Ms1, 2AMT3Tax Credits3Valuation Allowance3 (lesson 2)State Blended Rate4Interim Financial reporting5FIN 486, 7True-up9FS Disclosures8, 9Foreign - APB 2311, 12Stock Options13, 14
INDEXDELTA Corporation & SubsidiaryFINAL EXAM Part 1INDEX to workpaperstab #Tab DescriptionQQuestions to be answeredYellow tab - Facts providedFDELTA Corporation FactsFADelta Fixed Asset RollforwardFCFoxtrot Corporation FactsI2009 Interim ScheduleCDelta Current ProvisionPDelta 2011 Provision-to-Return scheduleDDelta Deferred Rollforward scheduleTATax Account Rollforward scheduleRRate ReconciliationFS2012 Consolidated Income Tax Footnote disclosure
&A
&Z&F
Printed on: &D &T
Q - Questions to be answeredDELTA Corporation & SubsidiaryFINAL EXAM Part 1TasksConsidering the facts outlined on tab "F" determine the following -1For 2009 only - determine the interim tax expense by completing the schedule on tab IConsider only pre-tax income, perms and credits from facts tab. Assume no VA recorded for this portion of the exercise.2Prepare a current provision and deferred rollforward schedule for each of the years 2009 through 2012.see example for 2009 at tabs C and D3Compute the 2011 provision-to-return JE and post as part of the 2012 provision - use the template on tab P as a guide4Complete the Tax Account Analysis schedule tab TA for each year 2009 to 2012.Note - actual taxes paid are reflected on this tab5Complete a Rate Reconciliation schedule tab R for each year 2009 to 2012.see example for 20096Prepare a current and deferred tax provision for Foxtrot Corporation for the year 2012 (in FC and RC). - see facts at tab FC and complete the yellow highlighted cells in the trial balance.7For 2012 only - create the Consolidated Income Tax footnotes (with 2011 comparison) (i.e., Delta + Foxtrot). - use the templates on tab FS as a guidePlease show all your work (to provide for maximum credit).Feel free to add columns, rows, & worksheets as necessary to complete the above tasksPlease reference your workpapers to make the review easier.Note - there are hidden columns on tabs C, D, and P that you may want to use
&A
&Z&F
Printed on: &D &T
F - Delta FactsDELTA CorporationFACTSlinkDELTA is a "C" corporation (SEC registrant) operating entirely within the U.S. on the basis of a calendar year end. Delta was formed 1/1/2009.Year 2009Year 2010Year 2011Year 2012per returnper returnper provisionper return (only if different)per provisionFederal Tax Rate35%35%35%35%States - 100% NV - 0% rate100% NV - 0% rate100% OR @ 7.6% flat tax rate80% OR @ 7.6% rate20% IL @ 7.00% flat tax rateAssume no fed/state differences other than state tax deduction which is not deductible for state tax purposes.Assume states do not have an AMT tax concept.Assume headquarters moved from Reno Nevada to Portland Oregon on 1/1/2011. Assume began operations in Illinois on 1/1/2012. [Hint - Prior YE deferred tax balance sho.
Partnership Sale of Asset & Buy-out vs Redemption of Partner Interst
This is a Financial Model that illustrates the Tax Effect (current law) on the Sale of Depreciated Property owned by a Partnership. As well as to compare and contrast the Tax Effect of a departing partner if their partner interest was Buy-out vs Redemption of that Partner Interest.
Expeditors International of Washington, 3rd00qer
Expeditors International of Washington announced record quarterly earnings for the third quarter of 2000. Net earnings increased 44% to $25.6 million compared to $17.8 million in the third quarter of 1999. Total revenues grew 17% to $475.4 million and operating income rose 40% to $39.7 million. For the first nine months of the year, net earnings increased 41% to $57.1 million on total revenue growth of 20% and operating income growth of 38%. The company was pleased with the results which it attributed to the hard work of its over 7,000 employees worldwide.
International Tax Tips And Traps
This document provides an overview of international tax tips and traps. It begins with a tip about using a Domestic International Sales Corporation (IC-DISC) to receive tax benefits from export sales. Next, it discusses a trap related to recognizing Subpart F income from controlled foreign corporations. Finally, it notes potential international tax changes in countries like China, France, and the United States that could impact multinational companies.
Chap 23, Measuring a Nation’s Income.ppt
The document discusses key concepts in macroeconomics including:
- Gross Domestic Product (GDP) measures the total income and expenditures in an economy in a given period.
- GDP is divided into consumption, investment, government purchases, and net exports.
- Nominal GDP uses current prices while real GDP uses constant prices to measure production adjusted for inflation.
- While GDP is a good measure of economic well-being, it does not capture all aspects of quality of life.
U.S. Commercial Property Ownership Structures for Foreign Investors Tax, Lega...
U.S. Commercial Property Ownership Structures for Foreign Investors Tax, Lega...Rowbotham & Company LLP
1. There are several structures for foreign investors to own US commercial property, including direct ownership, LLCs, LPs, and foreign or domestic corporations. Key considerations include income tax rates, capital gains tax rates, and estate tax implications.
2. For multiple property investments, a US holding company structure is generally preferred to allow income and loss netting across properties while limiting liability.
3. For US residents like John and Jane, holding property in a US LLC or partnership is better than a corporation to avoid double taxation, with separate entities preferred for each property to segregate liability.Devry acct 553 final exam
This document provides sample exam questions for an ACCT 553 Final Exam, including questions about individual tax returns, gains and losses, sale of residence tax laws, material participation, deductions, adjusted gross income, net operating losses, and stock sales. It directs students to an online tutorial and homework help site for additional resources.
16. Stock dividends and stock splits have the following effect.docx
16. Stock dividends and stock splits have the following effects on retained earnings:
Stock Splits
Stock Dividends
a. Increase No change
b. Decrease Decrease
c. No change No change
d. No change Decrease
17. Somento Forest Inc. has 10,000 shares of 6%, $100 par value, cumulative preferred stock and 100,000 shares of $1 par value common stock outstanding at December 31, 2014. What is the annual dividend on the preferred stock?
a. $60 per share
b. $60,000 in total
c. $100,000 in total
d. $0.60 per share
18. A prior period adjustment that corrects income of a prior period requires that an entry be made to
a. an income statement account.
b. the retained earnings account.
c. a current year revenue or expense account.
d. an asset account.
19. The following selected amounts are available for Vizio Company.
Retained earnings (beginning) $1,600
Net loss 300
Cash dividends declared 200
Stock dividends declared 200
What is its ending retained earnings balance?
a.
$1,300
b.
$900
c. $1,400
d. $1,200
20. Bento, Inc. had 500,000 shares of common stock outstanding before a stock split occurred, and 1,500,000 shares outstanding after the stock split. The stock split was
a. 2-for-5.
b. 5-for-1.
c. 3-for-1
d. 1-for-5.
PROBLEM 1
On January 1, 2010, Anderson Corporation had 60,000 shares of $1 par value common stock issued and outstanding. During the year, the following transactions occurred:
Mar. 1 Issued 30,000 shares of common stock for $400,000.
June 1 Declared a cash dividend of $1.50 per share to stockholders of record on June 15.
June 30 Paid the $1.50 cash dividend.
Dec. 1 Purchased 10,000 shares of common stock for the treasury for $20 per share.
Dec. 15 Declared a cash dividend on outstanding shares of $2 per share to stockholders of record on December 31.
Instructions
Prepare journal entries to record the above transactions. Use the template below
.
Date
Account
Debit
Credit
PROBLEM 2
The following information is available for Grey Goose Inc.:
Beginning retained earnings $600,000
Cash dividends declared 40,000
Net income for 2014 100,000
Stock dividend declared 10,000
Understatement of last year's depreciation expense 20,000
Instructions
Based on the preceding information, prepare a retained earnings statement for 2014 in the box below.
GREY GOOSE
INC.
Retained Earnings Statement
F.
Tax issues for swedish companies
The document discusses various tax issues that Swedish companies may face when doing business in the United States, including establishing a permanent establishment, setting up a subsidiary or branch office, corporate income tax rates, and determining resident alien vs. nonresident alien status for tax purposes. Key considerations include whether business income is attributable to a permanent establishment located in the US, how branches and subsidiaries are taxed differently, federal and state corporate income tax rates, and tests for determining resident alien status.
Measuring a Nation’s Income
The document discusses key concepts in macroeconomics including gross domestic product (GDP), the measurement of GDP, and its components. GDP is the total market value of all final goods and services produced within a country in a given period of time. It represents the total income and total expenditures in the economy. GDP is comprised of consumption, investment, government purchases, and net exports. The document also discusses real GDP, nominal GDP, and the GDP deflator for adjusting for inflation.
Clearwater - How it works
The document discusses the tax benefits available through the U.S. Virgin Islands Economic Development Commission (EDC) program. It provides that EDC beneficiaries can receive a 90% reduction in federal income tax and are exempt from various other taxes. Clearwater Consulting Concepts is an EDC beneficiary and provides benefits to the USVI economy through hiring local employees, purchasing goods and services locally, and charitable contributions. It offers management services and resources to limited partners who participate in the EDC program. Examples are given comparing the tax benefits for an individual limited partner versus a USVI C corporation limited partner.
Tax Planning for EB5 Investor and Executive Relocations
This document summarizes tax planning considerations for Chinese nationals relocating to the United States for EB-5 investment or executive positions. It discusses how to determine US tax residency status, income tax rates and treaty planning. Pre-arrival planning tips are provided like realizing income before arriving, undertaking transactions to step up the basis of assets, and establishing foreign trusts or gifting assets. Reporting requirements for non-US investment entities are also summarized.
The post-closing trial balance of Wildhorse Corporation at December 3.pdf
The post-closing trial balance of Wildhorse Corporation at December 31,2022 , contains the
following stockholders' equity accounts. A review of the accounting records reveals the
following. 1. No errors have been made in recording 2022 transactions or in preparing the
closing entry for net income. 2. Preferred stock is $50 par, 6%, and cumulative, 15,800 shares
have been outstanding since January 1,2021. 3. Authorized stock is 20,800 shares of preferred,
520,000 shares of common with a $10 par value. 4. The January 1 balance in Retained Earnings
was $1,190,000. 5. On July 1,19,400 shares of common stock were issued for cash at $18 per
share. 6. On September 1, the company discovered an understatement error of $92,400 in
computing salaries and wages expense in 2021 . The net of tax effect of $64,680 was properly
debited directly to Retained Earnings. 7. A cash dividend of $260,000 was dectared and properly
allocated to preferred and common stock on October 1. No dividends were paid to preferred
stockholders in 2021. 8. On December 31 , a 10% common stock dividend was declared out of
retained eamings on common stock when the market price per share was $18. 9. Net income for
the year was $595,000. 10. On December 31,2022 , the directors authorized disclosure of a
$208,000 restriction of retained earnings for plant
Compute the allocation of the cash dividend to preferred and common stock. Allocation of the
cash dividend to preferred stock Allocation of the cash dividend to common stock
(a) Reproduce the Retained Earnings account for 2022. (Uist items in order presented in the
problem.)
Prepare a stockholders' equity section at December 31, 2022. (Enter account name only and do
not provide descriptive information) WILDHORSE CORPORATION Partial Balance Sheet $$.
US Tax Reporting for 2011 and Beyond
This document summarizes U.S. tax reporting requirements and rules for 2011 and beyond. It discusses income thresholds for filing requirements, standard deductions, personal exemptions, the foreign earned income exclusion, tax treaty benefits, self-employment taxes, income tax rates, capital gains taxes, the alternative minimum tax, donated IRAs, the surtax on unearned income, Keren Hishtalmut taxes, PFIC rules, child tax credits, additional child tax credits, estate and gift tax exemptions and rates, annual gift tax exclusions, and foreign financial asset reporting including the Foreign Bank Account Report (FBAR), Form 8938, the Foreign Account Tax Compliance Act (FATCA), and its proposed regulations.
2010 Personal Cross Border Tax Update
The document summarizes 2010 cross-border tax updates for the US and Canada. On the US side, it discusses PFIC reporting requirements, foreign bank account reporting, tax rate changes including the healthcare bill, and the voluntary disclosure process. For Canada, it covers foreign tax credit generators, taxable Canadian property rule changes, tax avoidance transactions, and stock option changes. Quebec may serve as a model for federal tax changes.
Chapter 9 presentation
VoiceCo is a US company that sells microphones domestically and abroad. It is concerned about potential foreign tax exposure from foreign sales. VoiceCo establishes a manufacturing plant in Ireland through a foreign subsidiary, VoiceCo-Ireland. VoiceCo wonders if profits earned abroad will escape US taxation while Ireland taxes those profits at 12.5%, and what reporting requirements it will have regarding its foreign subsidiary.
Similar to U.S. International Corporation (USIC), a U.S. taxpayer, has investme.docx (20)
Fred and George have been in partnership for many years. The partn.docx
Fred and George have been in partnership for many years. The partn.docx
Chapter 18, Question 1- The following is the financial statement o.docx
Chapter 18, Question 1- The following is the financial statement o.docx
Concepts coveredFINAL EXAM - Part IOutline of Topics coveredTopicW.docx
Concepts coveredFINAL EXAM - Part IOutline of Topics coveredTopicW.docx
Partnership Sale of Asset & Buy-out vs Redemption of Partner Interst
Partnership Sale of Asset & Buy-out vs Redemption of Partner Interst
U.S. Commercial Property Ownership Structures for Foreign Investors Tax, Lega...
U.S. Commercial Property Ownership Structures for Foreign Investors Tax, Lega...
16. Stock dividends and stock splits have the following effect.docx
16. Stock dividends and stock splits have the following effect.docx
Tax Planning for EB5 Investor and Executive Relocations
Tax Planning for EB5 Investor and Executive Relocations
The post-closing trial balance of Wildhorse Corporation at December 3.pdf
The post-closing trial balance of Wildhorse Corporation at December 3.pdf
More from nanamonkton
Unit 5 Individual ProjectGrading CriteriaPercentageCompute t.docx
Unit 5 Individual Project
Grading Criteria
Percentage
Compute the before-tax NPV of the new lift and advise the managers of Deer Valley about whether adding the lift will be a profitable investment.
45%
Compute the after-tax NPV of the new lift and advise the managers of Deer Valley about whether adding the lift will be a profitable investment.
45%
What subjective factors would affect the investment decision?Supporting research/arguments made
10%
.
Unit 5 Weeks 9 & 10 - Individual Paper 1my topic is internet ha.docx
Unit 5: Weeks 9 & 10 - Individual Paper 1
my topic is internet hacking please make sure that it is easy vocabulary i am an international student. also the page required is that:
Page requirements for the individual paper:
Title page - 1
Outline/Table of Contents page - 1
Introduction - 1-2 pages
Body of paper - 6-8 pages
Conclusion - 1-2 pages
References/Works Cited page - 1-2
Individual Paper # 1
Grading Criteria:
Criteria
Points
Exemplary
10 Points
Above Average
8 Points
Average
5 Points
Below Average
3 Points
Incomplete
1 Point
Not Available or Not Attempted
0
I. Description
The student will find a topic of interest and perform in-depth work on that topic. The project must be sufficiently complex to require the expertise of a junior-senior level student. The student must narrow the topic from the broad topics listed below:
Project topics must not be those previously developed in the mid-term group projects. Topics may be in the areas of :
Technology Issues in the Workplace;
Social Institutions and the Effect of Technology;
International Perspectives and Issues;
Anonymity, Security, Privacy, and Civil Liberties;
Intellectual Property Rights and Computer Technology;
Software Issues: Risks and Liabilities, Computer Crimes, Technology Ethics, and Privacy; and Preservation of Data for Future Use.
A student should first check the thread before posting his/her topic. The first student to notify the instructor by email will take precedence over any other student. For example, if “A Comparison of IT development in Singapore with IT development in France” is chosen, then the second student will have to choose another topic.
All topics require the approval of the instructor. Discuss questions relating to the paper with the instructor at any time necessary. E-mail your instructor at any time.
II. Learning Objectives
Read and research problems created by technology in society and some ways to modify or prevent these problems. Discuss these in the paper.
Demonstrate an in-depth understanding of the topic by comparing/contrasting data.
Gather information by:
reading the course textbooks, reading documentation materials
contacting “experts” on the topic
researching library materials
using the Internet
All of the above information gathering sources will be documented in the research paper following MLA or APA format (not a combination of both). The content of the research paper is fairly open. See the description above.
III. Criteria for the Paper
Note a few of the common reasons why the Individual research term paper would not meet the minimum standards:
Too easy. As stated above, the work must be “sufficiently complex to require the expertise of junior-senior level students.”
Too little time spent in research and writing.
Overlap of another course. If the content of the research paper involves concepts covered in another course(s), then it must be of a different or more complex nature. It includes the understanding that the stu.
Unit 4.1 DB Working in TeamsAs OB practitioners we know that emot.docx
Unit 4.1 DB: Working in Teams
As OB practitioners we know that emotions form preferences before we consciously evaluate those choices and this impacts the quality of the decisions made at the company. The president of the organization asks you to work with the team. How do you explain to them that employee involvement will improve decision making quality? How do you deal with resistance to getting others involved in their territory?
200 words
Unit 4.2 DB: Communication
Is the typical classroom means of transferring information from professor to student an effective form of communication? If not, where does it break down? What are the communication problems in the college classroom today, and focus on the online objectives we now strive to meet.
200 words
.
Unit 5 [AC499 Bachelor’s Capstone in Accounting] Unit.docx
The document discusses an assignment to evaluate the internal control procedures implemented at Quixote Consulting. There are eight internal control procedures (A-H) that were recently installed that the student must analyze. For each procedure, they must indicate if it is a strength or weakness, explain their assessment, and provide recommendations to improve any weaknesses. The analysis must be submitted as a paper following APA formatting guidelines.
Unit 5 Module 5 - M5 Assignment 2 DiscussionAssignment 2 C.docx
Unit 5: Module 5 - M5 Assignment 2 Discussion
Assignment 2: Community Violence in the U.S.
In the increasingly violent times that the U.S. is experiencing, it has been observed that children in some areas are terrorized by street violence. Gang warfare can easily turn a quiet neighborhood into a war zone, where children might become inadvertent victims. Although some children can’t cope with the fear, a few are able to rise above it and confidently move ahead.
What are risk factors for children to become involved in gang activity?
Describe some of the effects of gang violence on children.
Describe some of the characteristics of children who grow stronger by surviving in these environments.
Discuss how parents in these neighborhoods could foster these characteristics in growing children.
By
Sunday, October 5, 2014
, submit your response to the appropriate
Discussion Area
. Use the same Discussion Area to comment on your classmates' submissions and continue the discussion until
Wednesday, October 8, 2014
.
Write your initial response to each part in 3–4 paragraphs. Apply APA standards to citation of sources.
Use the
Respond
link to post responses and materials that pertain to this assignment. Use the
Respond
link beneath any existing postings to respond to them.
Assignment 2: Community Violence in the U.S.
Respond
This section lists options that can be used to view responses.
Expand All
Print View
Show Options
Responses
Responses are listed below in the following order: response, author and the date and time the response is posted.
Sort by
Response
Sort by
Author
Sort by
Date/Time*
(an instructor response)
Featured Article.
Faculty Benford
8/30/2014 11:03:47 AM
* Times are displayed in (GMT-07:00) Mountain Time (US & Canada)
.
Unit 2 Due Jan 18 2015 This assignment has 2 parts.Part 1Whe.docx
Unit 2 Due Jan 18 2015
This assignment has 2 parts.
Part 1
When you look at ancient art, particularly ancient sculpture, you see progression in how the body in motion is represented. For this assignment, find 3 different sculptures, all from the ancient period (created between 30,000 BCE and 500 CE), which show progression of how the body is depicted in motion. For example, your first sculpture may be largely stationary, the second shows some motion, while the third shows an active body.
You may choose examples of sculpture from any of the following museums:
•
A New York art museum
•
A Paris museum
•
Select galleries in a Washington, DC museum
•
A Boston Museum
Paste images of all 3 sculptures into a Word document, and include details about each work: the title of each sculpture, the artist (if known), the year made, the materials used, and the size of the work. Be sure to include a reference for each work, showing which museum it was found in. Present 2 or 3 paragraphs for each work that clearly describe what the viewer sees and the content of each work. Finally, choose 3 adjectives (for each work) that express the core ideas of what the works were intended to communicate or convey to the viewer.
Part 2
Create a simple drawing of each sculpture. Draw a line down each work to indicate the center of balance. Use arrows or lines with arrows to indicate the direction of motion and movement within the sculpture. Scan or photograph your drawings and paste them into the Word document from Part 1. You can insert images into documents by placing the cursor where you want the image to be, going to “Insert,” then choosing “Picture,” and selecting the picture from your computer. Be sure to scan or photograph your drawing first and upload it to your computer.
Part 3
For each sculpture that you have chosen, choose a photograph, cartoon, movie poster, or any other image which uses the same stance, or bears remarkable similarity to the sculpture you chose in Part 1. Present at least 1 of these modern-day equivalents, with appropriate comments discussing any relevant details.
Submit 1 Word document for this assignment.
You are required to comply with APA style format for quotations, internal citations, and a reference list. For additional information and resources on APA style, visit the APA section of the Library, which is available under Library Features.
References
Freer and Sackler Galleries: The Smithsonian's Museums of Asian Art
. (n.d.). Retrieved from http://www.asia.si.edu/
Louvre
. (n.d.). Retrieved from http://www.louvre.fr/en
The Metropolitan Museum of Art
. (n.d.). Retrieved from http://www.metmuseum.org/
Museum of Fine Arts Boston
. (n.d.). Retrieved from http://www.mfa.org/
Please submit your assignment.
For assistance with your assignment, please use your text, Web resources, and all course materials.
Grading Rubric:
Content
Demonstrates an outstanding use of appropriate, relevant, and compelling content with excellent expression of topic,.
Unit 3 Point of View Essay (2) - AssignmentThe second portion of .docx
Unit 3: Point of View Essay (2) - Assignment
The second portion of this assignment is the rhetorical analysis, which should be at least 400-500 words in length. In the rhetorical analysis, you will explain how you used the five features to make the same exact place seem so very positive in one paragraph and yet so negative in the second paragraph.
The second portion of this assignment is a two step process.
1.) Review your two paragraphs noting each of the places you used any of the tools in the Writer's Toolbox. Try to find at least two examples of each of the tools from the Writer's Toolbox employed in each descriptions (except for tell sentences and direct statements of meaning, which you should have limited to only one per paragraph). If you can’t find two examples of the other features in each of your descriptions, you’ll probably want to revise your initial description, adding more of those features.
2.) Write your rhetorical analysis, devoting at least one paragraph to each of the tools in the Writer's Toolbox. You will probably want to begin each paragraph of the rhetorical analysis with a general claim. “I used a great deal of word choice in each of my two descriptions.” Then you’ll want to follow that claim with examples. “For instance, in my positive paragraph, I described the sun as “gleaming,” which implies that the light was pleasantly bright. However, in my negative paragraph, I described the sun as “glaring,” implying that the light was too bright, and in fact painful to look at.”
Here’s a student example of the second portion of this assignment. (This is the same student who focused on Pillsbury Crossing in his positive and negative descriptions.)
Rhetorical Analysis
I chose Pillsbury Crossing for my descriptions in this paper. I enjoyed writing about Pillsbury Crossing because it seemed to offer many positive and negatives, and I had never been there before. This allowed me to record my own first impressions, both pleasant and unpleasant. The floodplain is very peaceful, yet it is scarred by humankind’s misuse of the nature park.
I wrote my first sentence as an overt statement which explained the mood of the rest of the paragraph. For my pleasant impression, I stated “Nature’s beauty surrounds me,” emphasizing the beauty on can find in a place such as this. In contrast, for my negative impression, I wrote “Death has had her way here.” The notion of death immediately makes the tone grim and unpleasant, even though death is also a fundamental aspect of the natural world.
With my tone clearly established, I next had to consider my word choice very carefully. In order to show the reader what I experienced, I had to choose words that fit the mood of the description as set by my overt statements of meaning. In my pleasant description, I discuss the sun’s rays and how they are “crisp” and “relieving.” These words make the sun’s rays seem pleasant and positive; however, in the negative description, th.
Unit 3 Communication, Control, Integration.Chapter 23 General S.docx
There are six groups of receptors classified by the type of stimuli that activate them: chemical, mechanical, thermal, photic, auditory, and vestibular. The general or somatic senses include touch, pressure, temperature, and pain and have receptors located throughout the body. The three types of sense receptors classified by location are cutaneous, proprioceptive, and interoceptive receptors. Pain, touch, pressure, and stretch responses are detected by nociceptors, mechanoreceptors, baroreceptors, and muscle spindles respectively.
Unit 4 Project Rubric Unit 4 Project Grading Criteria145 possi.docx
Unit 4 Project Rubric
Unit 4 Project Grading Criteria
145 possible points
0-70 points
Part A Content:
Specifically discusses preverbal communication skills (20 points)
Examines how preverbal skills can impact language development. (20 points)
Discusses both typically developing children and children with autism spectrum disorders (30 points)
0-60 points
Part B Content:
·
Uses and shows evidence of examining the case studies provided (10 points)
·
Compares the language and social skill development of the two children in the case studies provided (20 points)
·
Contrasts the communication, language and social skill development of the two children in the case studies provided (20 points)
·
Specific examples are provided (10 points)
0-15 points
Mechanics:
·
Met length requirement (3 points)
·
Written in Standard American English with correct grammar/spelling (5 points)
·
APA style with a title and reference page with at least 3 references (3 points)
·
Double-spaced (2 points)
·
12-point font (2 points)
.
Unit 2 Theory ConstructsAssignment InstructionsProduce a .docx
Unit 2 "Theory Constructs"
Assignment Instructions:
Produce a brief analysis and evaluation of the role that politics plays in public administration, and the agency you chose to examine in Unit 1. The analysis and evaluation must contain each of the elements identified under assignment requirements below. The agency that I am using is
Administration on Aging
.
Assignment requirements:
Prepare a 4-5 page analysis and evaluation containing the following elements:
·
A summary of your belief as to whether politics and administration should be kept separate.
·
The role politics plays in your selected Agency.
·
Identification of 4 peer-reviewed articles from the Kaplan University Library.
·
A summary of current trends in the field of public administration and policy making, supported with the identified peer-reviewed articles and the "Study on the Administrative Process" and providing arguments on both sides of this debate.
·
Choose and make a case for your position.
·
Length should be 4-5 pages, excluding cover page and references; typed double spaced in 10-12 point font (Arial, Courier, and Times New Roman are acceptable).
·
Use proper APA style throughout and citations and references for the paper.
·
Assignment should follow the conventions of Standard American English (correct grammar, punctuation, etc.).
·
Writing should be well ordered, logical and unified, as well as original and insightful.
·
Work should display superior content, organization, style, and mechanics.
·
Appropriate citation style should be followed.
As part of this Assignment, please draw upon the works of Woodrow Wilson in his “Study on the Administrative Process,” and at least four other peer-reviewed articles
. These articles should be written by leaders in the field of public administration, as they work to shape our understandings of how politics and administration should be kept separate, or perhaps cannot or should not be kept separate.
The purpose of the Theory Constructs Assignment is to analyze and evaluate the theoretical debate that has taken place within the field of public administration with regard to the role of politics in the administrative process.
.
Unit 1 Agency IntroductionAssignment InstructionsProduce .docx
Unit 1 "Agency Introduction"
Assignment Instructions:
Produce a brief summary introducing the governmental agency that will be studied during the term. The summary must contain each of the elements identified under assignment requirements below. The agency I have chosen is
Administration on Aging.
Assignment requirements:
Prepare a 3-4 page summary containing the following elements:
An Introduction to the Agency under Examination.
An Agency Background Overview.
The Agency’s Mission and Vision Statements.
Identification and summary of any Enabling Legislation.
Graphic Representation of the Agency’s Organizational Structure.
Length should be 3-4 pages, excluding cover page and references; typed double spaced in 10-12 point font (Arial, Courier, and Times New Roman are acceptable).
Use proper APA style throughout and citations and references for the paper.
Assignment should follow the conventions of Standard American English (correct grammar, punctuation, etc.).
Writing should be well ordered, logical and unified, as well as original and insightful.
Work should display superior content, organization, style, and mechanics.
Appropriate citation style should be followed.
The purpose of the Agency Introduction Assignment is to allow you to identify, describe, and analyze the agency or organization that you will be focusing on throughout this course for course Assignments and the Final Project.
.
Understanding health care information systems planning and implement.docx
Understanding health care information systems planning and implementation is an important skill for health care leaders. Technology is advancing and the adoption of information systems in healthcare has progressed from being just a cool tool to a must have in terms of quality, access, profitability, and competitiveness. It is inevitable that managers and/or leaders will be faced with technology changes and/or upgrades; making the need to understand the basics of health care information system development and the standards required fundamental. Health leaders are charged with mandating and facilitating set data/information standards (classification, codes, data, etc.) set forth by the HITECH Act and HIPAA. One such standard is the Nationwide Health Information Network (NwHIN) which enables health information exchange on the worldwide web. In a 300 word initial response, address the following points:
What processes are involved in a systems development lifecycle?
Explain each process and how they relate to one another.
Next, apply each process.
How are the processes used in health care information system development?
What are the four methods of development of health care information system standards?
How do these methods affect interoperability?
Name three organizations as well as the roles they play in standard development.
.
Understanding IslamDue Mar 17, 559 PMNot SubmittedPOINTS .docx
Understanding Islam
Due
Mar 17, 5:59 PM
Not Submitted
POINTS
10
Paper
Objectives:
Instructions
Assignment Files
Grading
Write
a 700- to 1,050-word paper that includes the following:
Brief summary of the history of Islam
Explain the importance of these elements for Muslims:
Qur'an
Five Pillars
Ramadan
Describe significant differences and similarities in how the branches of Islam (Sunni, Shiite, and Sufi) practice their traditions.
Format
your paper consistent with APA guidelines.
.
Unit 1 Portfolio Choose a company throughout this course you will.docx
This document outlines two portfolio assignments for a course on international business. For the first assignment, students must choose a multinational corporation (MNC) from a provided list to research throughout the course. They must submit the name of their chosen MNC along with a brief description of why it qualifies as an MNC. Students also analyze one of 15 objectives as it relates to their chosen MNC in a 200-word minimum response. The second assignment requires preliminary research on the chosen MNC, including its history of internationalization and role in foreign exchange markets. Students investigate the MNC's transactions and arrangements with other corporations to understand short and long-term impacts. The response should be a minimum of two double-spaced pages
Unit 1 PortfolioChoose a company throughout this course you wil.docx
Unit 1 Portfolio:
Choose a company throughout this course you will be “following” a Multi-National Corporation (MNC) and performing a series of reports, case studies, and activities that intend for you to see how an organization operates on the international level. You may choose from the list of pre-approved MNCs below:
1. American International Group
2. Capital One
3. Coca-Cola
4. Royal Dutch Shell
5. Wal-Mart
For this assignment, you are to choose an MNC that you want to research throughout the course and submit if for approval.
Your topic approval should include the name of the MNC and a description of why the organization is considered an MNC, You should also choose one of the objectives below to perform a minimum 200 word analysis of how the objective applies to your chosen MNC.
Objectives:
1. Examine the concept of the current account balance.
2. Employ the current account balance to extend national income accounting to open economies.
3. Apply national income accounting to the interaction of saving, investment, and net exports.
4. Evaluate and discuss the national money markets in which interest rates are determined.
5. Compare how monetary policy and interest rates feed into the foreign exchange market.
6. Discuss the concept of the real exchange rate.
7. Analyze the factors that affect real exchange rates and relative currency prices in the long run.
8. Explain the role of the real exchange rate in determining the aggregate demand for a country's output.
9. Demonstrate causes and effects of balance of payments crises.
10. Evaluate how alternative multilateral systems for pegging exchange rates work.
11. Explain how the goals of internal and external balance motivate economic policy makers in open economies.
12. Summarize how the monetary and fiscal policies of a large country such as the United States are transmittedabroad.
13. Analyze the economic function of international portfolio diversification.
14. Explain factors leading to the explosive recent growth of international financial markets.
15. Analyze problems in the regulation and supervision of international banks and nonbank financial institutions.
Minimum: 200 words
.
Unit #1 Introduction Assignment Introduce yourself, both as a p.docx
This assignment asks the student to introduce themselves to the instructor in 1-2 paragraphs of 200-250 words by describing their writing experiences, strengths and weaknesses as a writer, personal approach to writing, and what they like or dislike about writing.
Understanding Yourself Please respond to the followingAnalyze t.docx
"Understanding Yourself" Please respond to the following:
Analyze three ways in which your personality attributes, gender, and communication style influence the way you prepare for and perform in negotiations. Provide support for your assertions with examples.
Propose specific steps you can take to utilize your preferences, tendencies, and style in negotiations to make these qualities strengths instead of weaknesses. Respond to the post of a fellow learner and evaluate the other learner’s steps (on-ground students can discuss the options).
.
Unifying separate countries offers varied unique opportunities for g.docx
The unification of East and West Germany into a single country presented both opportunities for growth but also complex challenges for the German people. While uniting the separate regions offered a unified Germany, it proved more burdensome than anticipated as combining the two halves proved difficult. Sources should be cited using proper APA format in a one page paper explaining why the unification burdened Germans more than expected.
Understanding politics by William S. Stewart Use Stewarts fra.docx
Understanding politics by William S. Stewart
Use Stewart's framework to code the culture of your best society and compare it to Radical Liberalism (ten page)
A.
Analysis of your world": Use the framework presented by Stewart to structure your presentation. Remember one purpose (50%) of the final is to demonstrate your understanding/mastery of the conceptual material.
must have access to the book!!
.
Understanding PlotThe plot of a story generally follows a specific.docx
Understanding Plot
The plot of a story generally follows a specific structure and includes these five elements:
Exposition:
What you need to know. Background information is presented, main characters are introduced, and the conflict is established.
Rising Action:
The conflicts and challenges encountered by the characters. How they respond keeps the story moving forward.
Climax:
The turning point in the conflict. Tension builds until the main character must make a decision or take action that determines the direction of the story.
Falling Action:
The events that occur after the main character makes the key decision in the story.
Resolution:
The resolution is where all the questions are answered and loose ends are tied, providing a clear ending.
A plot diagram illustrates where these elements fall in a narrative.
.
More from nanamonkton (20)
Unit 5 Individual ProjectGrading CriteriaPercentageCompute t.docx
Unit 5 Individual ProjectGrading CriteriaPercentageCompute t.docx
Unit 5 Weeks 9 & 10 - Individual Paper 1my topic is internet ha.docx
Unit 5 Weeks 9 & 10 - Individual Paper 1my topic is internet ha.docx
Unit 4.1 DB Working in TeamsAs OB practitioners we know that emot.docx
Unit 4.1 DB Working in TeamsAs OB practitioners we know that emot.docx
Unit 5 [AC499 Bachelor’s Capstone in Accounting] Unit.docx
Unit 5 [AC499 Bachelor’s Capstone in Accounting] Unit.docx
Unit 5 Module 5 - M5 Assignment 2 DiscussionAssignment 2 C.docx
Unit 5 Module 5 - M5 Assignment 2 DiscussionAssignment 2 C.docx
Unit 2 Due Jan 18 2015 This assignment has 2 parts.Part 1Whe.docx
Unit 2 Due Jan 18 2015 This assignment has 2 parts.Part 1Whe.docx
Unit 3 Point of View Essay (2) - AssignmentThe second portion of .docx
Unit 3 Point of View Essay (2) - AssignmentThe second portion of .docx
Unit 3 Communication, Control, Integration.Chapter 23 General S.docx
Unit 3 Communication, Control, Integration.Chapter 23 General S.docx
Unit 4 Project Rubric Unit 4 Project Grading Criteria145 possi.docx
Unit 4 Project Rubric Unit 4 Project Grading Criteria145 possi.docx
Unit 2 Theory ConstructsAssignment InstructionsProduce a .docx
Unit 2 Theory ConstructsAssignment InstructionsProduce a .docx
Unit 1 Agency IntroductionAssignment InstructionsProduce .docx
Unit 1 Agency IntroductionAssignment InstructionsProduce .docx
Understanding health care information systems planning and implement.docx
Understanding health care information systems planning and implement.docx
Understanding IslamDue Mar 17, 559 PMNot SubmittedPOINTS .docx
Understanding IslamDue Mar 17, 559 PMNot SubmittedPOINTS .docx
Unit 1 Portfolio Choose a company throughout this course you will.docx
Unit 1 Portfolio Choose a company throughout this course you will.docx
Unit 1 PortfolioChoose a company throughout this course you wil.docx
Unit 1 PortfolioChoose a company throughout this course you wil.docx
Unit #1 Introduction Assignment Introduce yourself, both as a p.docx
Unit #1 Introduction Assignment Introduce yourself, both as a p.docx
Understanding Yourself Please respond to the followingAnalyze t.docx
Understanding Yourself Please respond to the followingAnalyze t.docx
Unifying separate countries offers varied unique opportunities for g.docx
Unifying separate countries offers varied unique opportunities for g.docx
Understanding politics by William S. Stewart Use Stewarts fra.docx
Understanding politics by William S. Stewart Use Stewarts fra.docx
Understanding PlotThe plot of a story generally follows a specific.docx
Understanding PlotThe plot of a story generally follows a specific.docx
Recently uploaded
LAND USE LAND COVER AND NDVI OF MIRZAPUR DISTRICT, UP
This Dissertation explores the particular circumstances of Mirzapur, a region located in the
core of India. Mirzapur, with its varied terrains and abundant biodiversity, offers an optimal
environment for investigating the changes in vegetation cover dynamics. Our study utilizes
advanced technologies such as GIS (Geographic Information Systems) and Remote sensing to
analyze the transformations that have taken place over the course of a decade.
The complex relationship between human activities and the environment has been the focus
of extensive research and worry. As the global community grapples with swift urbanization,
population expansion, and economic progress, the effects on natural ecosystems are becoming
more evident. A crucial element of this impact is the alteration of vegetation cover, which plays a
significant role in maintaining the ecological equilibrium of our planet.Land serves as the foundation for all human activities and provides the necessary materials for
these activities. As the most crucial natural resource, its utilization by humans results in different
'Land uses,' which are determined by both human activities and the physical characteristics of the
land.
The utilization of land is impacted by human needs and environmental factors. In countries
like India, rapid population growth and the emphasis on extensive resource exploitation can lead
to significant land degradation, adversely affecting the region's land cover.
Therefore, human intervention has significantly influenced land use patterns over many
centuries, evolving its structure over time and space. In the present era, these changes have
accelerated due to factors such as agriculture and urbanization. Information regarding land use and
cover is essential for various planning and management tasks related to the Earth's surface,
providing crucial environmental data for scientific, resource management, policy purposes, and
diverse human activities.
Accurate understanding of land use and cover is imperative for the development planning
of any area. Consequently, a wide range of professionals, including earth system scientists, land
and water managers, and urban planners, are interested in obtaining data on land use and cover
changes, conversion trends, and other related patterns. The spatial dimensions of land use and
cover support policymakers and scientists in making well-informed decisions, as alterations in
these patterns indicate shifts in economic and social conditions. Monitoring such changes with the
help of Advanced technologies like Remote Sensing and Geographic Information Systems is
crucial for coordinated efforts across different administrative levels. Advanced technologies like
Remote Sensing and Geographic Information Systems
9
Changes in vegetation cover refer to variations in the distribution, composition, and overall
structure of plant communities across different temporal and spatial scales. These changes can
occur natural.
How to Fix the Import Error in the Odoo 17
An import error occurs when a program fails to import a module or library, disrupting its execution. In languages like Python, this issue arises when the specified module cannot be found or accessed, hindering the program's functionality. Resolving import errors is crucial for maintaining smooth software operation and uninterrupted development processes.
The Diamonds of 2023-2024 in the IGRA collection
A review of the growth of the Israel Genealogy Research Association Database Collection for the last 12 months. Our collection is now passed the 3 million mark and still growing. See which archives have contributed the most. See the different types of records we have, and which years have had records added. You can also see what we have for the future.
How to Setup Warehouse & Location in Odoo 17 Inventory
In this slide, we'll explore how to set up warehouses and locations in Odoo 17 Inventory. This will help us manage our stock effectively, track inventory levels, and streamline warehouse operations.
How to Make a Field Mandatory in Odoo 17
In Odoo, making a field required can be done through both Python code and XML views. When you set the required attribute to True in Python code, it makes the field required across all views where it's used. Conversely, when you set the required attribute in XML views, it makes the field required only in the context of that particular view.
BBR 2024 Summer Sessions Interview Training
Qualitative research interview training by Professor Katrina Pritchard and Dr Helen Williams
Pengantar Penggunaan Flutter - Dart programming language1.pptx
Pengantar Penggunaan Flutter - Dart programming language1.pptx
How to Create a More Engaging and Human Online Learning Experience
How to Create a More Engaging and Human Online Learning Experience Wahiba Chair Training & Consulting
Wahiba Chair's Talk at the 2024 Learning Ideas Conference. BÀI TẬP BỔ TRỢ TIẾNG ANH LỚP 9 CẢ NĂM - GLOBAL SUCCESS - NĂM HỌC 2024-2025 - ...
BÀI TẬP BỔ TRỢ TIẾNG ANH LỚP 9 CẢ NĂM - GLOBAL SUCCESS - NĂM HỌC 2024-2025 - ...Nguyen Thanh Tu Collection
https://app.box.com/s/tacvl9ekroe9hqupdnjruiypvm9rdaneLeveraging Generative AI to Drive Nonprofit Innovation
In this webinar, participants learned how to utilize Generative AI to streamline operations and elevate member engagement. Amazon Web Service experts provided a customer specific use cases and dived into low/no-code tools that are quick and easy to deploy through Amazon Web Service (AWS.)
Reimagining Your Library Space: How to Increase the Vibes in Your Library No ...
Librarians are leading the way in creating future-ready citizens – now we need to update our spaces to match. In this session, attendees will get inspiration for transforming their library spaces. You’ll learn how to survey students and patrons, create a focus group, and use design thinking to brainstorm ideas for your space. We’ll discuss budget friendly ways to change your space as well as how to find funding. No matter where you’re at, you’ll find ideas for reimagining your space in this session.
Traditional Musical Instruments of Arunachal Pradesh and Uttar Pradesh - RAYH...
Traditional Musical Instruments of Arunachal Pradesh and Uttar Pradesh
Beyond Degrees - Empowering the Workforce in the Context of Skills-First.pptx
Iván Bornacelly, Policy Analyst at the OECD Centre for Skills, OECD, presents at the webinar 'Tackling job market gaps with a skills-first approach' on 12 June 2024
Chapter 4 - Islamic Financial Institutions in Malaysia.pptx
Chapter 4 - Islamic Financial Institutions in Malaysia.pptxMohd Adib Abd Muin, Senior Lecturer at Universiti Utara Malaysia
This slide is special for master students (MIBS & MIFB) in UUM. Also useful for readers who are interested in the topic of contemporary Islamic banking.
Your Skill Boost Masterclass: Strategies for Effective Upskilling
Your Skill Boost Masterclass: Strategies for Effective UpskillingExcellence Foundation for South Sudan
Strategies for Effective Upskilling is a presentation by Chinwendu Peace in a Your Skill Boost Masterclass organisation by the Excellence Foundation for South Sudan on 08th and 09th June 2024 from 1 PM to 3 PM on each day.How to deliver Powerpoint Presentations.pptx
"How to make and deliver dynamic presentations by making it more interactive to captivate your audience attention"
Recently uploaded (20)
LAND USE LAND COVER AND NDVI OF MIRZAPUR DISTRICT, UP
LAND USE LAND COVER AND NDVI OF MIRZAPUR DISTRICT, UP
How to Setup Warehouse & Location in Odoo 17 Inventory
How to Setup Warehouse & Location in Odoo 17 Inventory
Digital Artefact 1 - Tiny Home Environmental Design
Digital Artefact 1 - Tiny Home Environmental Design
Pengantar Penggunaan Flutter - Dart programming language1.pptx
Pengantar Penggunaan Flutter - Dart programming language1.pptx
How to Create a More Engaging and Human Online Learning Experience
How to Create a More Engaging and Human Online Learning Experience
BÀI TẬP BỔ TRỢ TIẾNG ANH LỚP 9 CẢ NĂM - GLOBAL SUCCESS - NĂM HỌC 2024-2025 - ...
BÀI TẬP BỔ TRỢ TIẾNG ANH LỚP 9 CẢ NĂM - GLOBAL SUCCESS - NĂM HỌC 2024-2025 - ...
Leveraging Generative AI to Drive Nonprofit Innovation
Leveraging Generative AI to Drive Nonprofit Innovation
Liberal Approach to the Study of Indian Politics.pdf
Liberal Approach to the Study of Indian Politics.pdf
Reimagining Your Library Space: How to Increase the Vibes in Your Library No ...
Reimagining Your Library Space: How to Increase the Vibes in Your Library No ...
Traditional Musical Instruments of Arunachal Pradesh and Uttar Pradesh - RAYH...
Traditional Musical Instruments of Arunachal Pradesh and Uttar Pradesh - RAYH...
Beyond Degrees - Empowering the Workforce in the Context of Skills-First.pptx
Beyond Degrees - Empowering the Workforce in the Context of Skills-First.pptx
Chapter 4 - Islamic Financial Institutions in Malaysia.pptx
Chapter 4 - Islamic Financial Institutions in Malaysia.pptx
Your Skill Boost Masterclass: Strategies for Effective Upskilling
Your Skill Boost Masterclass: Strategies for Effective Upskilling
U.S. International Corporation (USIC), a U.S. taxpayer, has investme.docx
- 1. U.S. International Corporation (USIC), a U.S. taxpayer, has investments in Foreign Entities A–G. Relevant information for these entities for the current fi scal year appears in the following table: Entity Country Percent Owned Activity Income before Tax ($ millions) Income Tax Rate Dividend Withholding Tax Rate Net Amount Received by Parent ($ millions) USIC United States — Manufacturing $10 35% — — A Argentina 100% Manufacturing $ 1 35 0% $0.2 B Brazil 100 Manufacturing $ 2 34 0 $2.5* C Canada 100 Manufacturing $ 3 26 5 $1.0 D Hong Kong 100 Investment $ 2 16.5 0 $1.5 E Liechtenstein 100 Distribution $ 3 10 4 $0.0 F Japan 51 Manufacturing $ 2 38 5 $0.5 G New Zealand 60 Banking $ 4 28 5 $1.0 * Some dividends were paid out of beginning-of-year retained earnings. Additional Information 1. USIC’s $10 million income before tax is derived from the production and sale of products in the United States.
- 2. 2. Each entity is legally incorporated in its host country other than Entity A, which is registered with the Argentinian government as a branch. 3. Entities A, B, C, and F produce and market products in their home countries. 4. Entity D makes passive investments in stocks and bonds in the Hong Kong fi nancial markets. Income is derived solely from dividends and interest. 5. Entity E markets goods purchased from (manufactured by) USIC. Of E’s sales, 95 percent are made in Austria, Germany, and Switzerland, and 5 percent are made in Liechtenstein. 6. Entity G operates in the fi nancial services industry in New Zealand. Required Determine the following: a. The amount of U.S. taxable income for each Entity A–G. b. The foreign tax credit allowed in the United States, fi rst by basket and then in total. c. The net U.S. tax liability. d. Any excess foreign tax credits (identify by basket).