FDI is an investment in a business by an investor from another country for which the foreign investor has control over the company purchased.also known as cross border investment.
FDI is an investment in a business by an investor from another country for which the foreign investor has control over the company purchased.also known as cross border investment.
Tax Planning Concept and tax planning with specific managerial decisionsSundar B N
In this ppt most of the tax planning concepts are covered. Tax planning, Tax evasion, tax avoidance, tax planning with inter corporate dividend and Bonus share. Tax Planning with specific managerial decisions are covered.
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https://www.youtube.com/channel/UCjzpit_cXjdnzER_165mIiw
Unit II Tax Planning and Company PromotionDayanand Huded
The chapter comprises of Meaning of Tax Planning, Tax Avoidance, Tax Evasion and Tax Management; Features and Scope for Tax Planning; Business Location and Tax Planning; Nature of Business and Tax Planning: FTZ, Units in SEZ, 100% EOU and Infrastructure Development.
Tax planning is a focal part of financial planning. It ensures savings on taxes while simultaneously conforming to the legal obligations and requirements of the Income Tax Act, 1961. The primary concept of tax planning is to save money and mitigate one's tax burden.
Tax Planning is the arrangement of financial activities in such a way that maximum tax benefits are enjoyed by making use of all beneficial provisions in the tax laws. It entitles the assessee to avail certain exemptions, deductions, rebates and reliefs, so as to minimise its tax liability.
(i) Reduction of tax liability: One of the supreme objectives of tax planning is the reduction of the tax liability of the payer and the resultant saving of the earnings for a better enjoyment of the fruits of hard labour.
(ii) Minimization of litigation and the tax payer may be saved from the hardships and inconveniences caused by unnecessary litigations.
(iii) Productive investment: Tax planning is a measure of awareness of the taxpayer to the intricacies of the taxation laws and it is the economic consciousness of the income earner to find out the ways and means of productive investment of the earnings which would go a long way to minimize its tax burden.
(iv) Healthy growth of economy: The saving of earnings is the only basement upon which the economic structure of human life is founded.
(v) Economic stability: Productive investment increase contours of the national economy embracing in itself the economic prosperity of not only the tax payers but also of those who earn the income not chargeable to tax. The planning thus creates economic stability of the nation and its people by even distribution of economic resources.
(i) Residential status and citizenship of the assessee: We know that a non-resident in India is not liable to pay income-tax on incomes which accrue or arise and are also received outside India, whereas a resident in India is liable to pay income-tax on such incomes.
(ii) Heads of income/assets to be included in computing net wealth: Before the Tax-planner goes in for his task; he has to have a full picture of the sources of Income of the tax payer and the members of his family
This presentation is on Credit rating agencies in India. here I presents it's origin, importants, benefits, objectives, need and about different rating agencies.
Foreign exchange market mechanism (FOREX) - International Business - Manu Mel...manumelwin
The foreign exchange market (forex, FX, or currency market) is a global decentralized market for the trading of currencies. The main participants in this market are the larger international banks.
it will help you to understand this concept very easily.
It contains definition of capital account transaction,explanation of definition, classification of capital account transaction (FDI, Portfolio investment, other investment & reserve account)
Tax Planning Concept and tax planning with specific managerial decisionsSundar B N
In this ppt most of the tax planning concepts are covered. Tax planning, Tax evasion, tax avoidance, tax planning with inter corporate dividend and Bonus share. Tax Planning with specific managerial decisions are covered.
Subscribe to Vision Academy for Video assistance
https://www.youtube.com/channel/UCjzpit_cXjdnzER_165mIiw
Unit II Tax Planning and Company PromotionDayanand Huded
The chapter comprises of Meaning of Tax Planning, Tax Avoidance, Tax Evasion and Tax Management; Features and Scope for Tax Planning; Business Location and Tax Planning; Nature of Business and Tax Planning: FTZ, Units in SEZ, 100% EOU and Infrastructure Development.
Tax planning is a focal part of financial planning. It ensures savings on taxes while simultaneously conforming to the legal obligations and requirements of the Income Tax Act, 1961. The primary concept of tax planning is to save money and mitigate one's tax burden.
Tax Planning is the arrangement of financial activities in such a way that maximum tax benefits are enjoyed by making use of all beneficial provisions in the tax laws. It entitles the assessee to avail certain exemptions, deductions, rebates and reliefs, so as to minimise its tax liability.
(i) Reduction of tax liability: One of the supreme objectives of tax planning is the reduction of the tax liability of the payer and the resultant saving of the earnings for a better enjoyment of the fruits of hard labour.
(ii) Minimization of litigation and the tax payer may be saved from the hardships and inconveniences caused by unnecessary litigations.
(iii) Productive investment: Tax planning is a measure of awareness of the taxpayer to the intricacies of the taxation laws and it is the economic consciousness of the income earner to find out the ways and means of productive investment of the earnings which would go a long way to minimize its tax burden.
(iv) Healthy growth of economy: The saving of earnings is the only basement upon which the economic structure of human life is founded.
(v) Economic stability: Productive investment increase contours of the national economy embracing in itself the economic prosperity of not only the tax payers but also of those who earn the income not chargeable to tax. The planning thus creates economic stability of the nation and its people by even distribution of economic resources.
(i) Residential status and citizenship of the assessee: We know that a non-resident in India is not liable to pay income-tax on incomes which accrue or arise and are also received outside India, whereas a resident in India is liable to pay income-tax on such incomes.
(ii) Heads of income/assets to be included in computing net wealth: Before the Tax-planner goes in for his task; he has to have a full picture of the sources of Income of the tax payer and the members of his family
This presentation is on Credit rating agencies in India. here I presents it's origin, importants, benefits, objectives, need and about different rating agencies.
Foreign exchange market mechanism (FOREX) - International Business - Manu Mel...manumelwin
The foreign exchange market (forex, FX, or currency market) is a global decentralized market for the trading of currencies. The main participants in this market are the larger international banks.
it will help you to understand this concept very easily.
It contains definition of capital account transaction,explanation of definition, classification of capital account transaction (FDI, Portfolio investment, other investment & reserve account)
SFM is one of the most crucial subject scoring well in this subject . These SFM test paper will help you do good in your exam.
QLI is one of the best coaching institute for CPT , IPCC and CA Final, (www.qli.co.in)
The Income Declaration Scheme, 2016 (referred to here as ‘the Scheme’) is contained in the Finance Act, 2016, which received the assent of the President on the 14th of May 2016.
CA Business Management Revision Notes: Strategic Management khwaqar
Part 1: Strategic Management
These slides are compiled to match the Business Management, (a CA Final Level Paper of ICAP).
These slides are recommended for revision purpose.
Any feed back regarding this material will be welcomed!
Key Takeaways:
- Payroll Taxes
- Transfer Pricing
- Global Intangible Low Taxed Income
- Controlled Foreign Corporation
- Base Erosion and Anti-Abuse Tax
- Covid Impact and Measures
SA CONSULTANTS presents a New Webinar Series on Corporate Tax Under 30 Minutes
Join our free live sessions where we will have multiple market leaders speaking on corporate tax in the United Arab Emirates.
Save the date for Saturday, February 05,2022 at 3:00 pm (UAE)
Please Register in advance for this meeting:
https://zoom.us/meeting/register/tJUvdu2hqTwvH9GVjgbp5HmA7wzb-Kq2daDF
After registering, you will receive a confirmation email about how you will be joining the live session.
This presentation includes an overview of tax changes from 2012 and what's new in 2013.
For more information about our tax services, visit www.cbiz.com
Tax Foundation University 2017, Part 1: Why Tax Reform? Why Now? Why Not Just...Tax Foundation
This presentation reviews key considerations in tax reform – balancing revenues, growth, and tax equity.
Charts describe the current tax system, its general framework, progressive structure, complexity, biases, and distorting features.
It also explores who pays taxes, and how markets shift the tax burden.
Profit extraction and investment for family and OMB businesses - Bodmin/RedruthPKF Francis Clark
This practical seminar will look at options and opportunities available under current and proposed tax legislation. We will examine the taxation consequences but also highlight broader commercial and practical issues in relation to profit extraction and investment. Our aim is that delegates will have a better idea of how to ensure they and their businesses continue to thrive.
The effects of tax shelters on debt policy zeynZeynullah Gider
This paper examines the impact of subsidiaries in tax shelters and determines whether it effects a firms’ debt policy. A comparison is done on firms with and without subsidiaries in tax shelters. The study will take a closer look at each company and find the breakpoint where the firm begins to utilize subsidiaries in tax shelters.
http://finishedexams.com/homework_text.php?cat=15808
Immediate access to solutions for ENTIRE COURSES, FINAL EXAMS and HOMEWORKS “RATED A+" - Without Registration!
http://finishedexams.com/homework_text.php?cat=15809
Immediate access to solutions for ENTIRE COURSES, FINAL EXAMS and HOMEWORKS “RATED A+" - Without Registration!
The first seminar of a four-part series on growing a business and preparing it for sale led by the co-chair of Kegler Brown's M+A practice, Eric Duffee. Eric partnered with Jeff Tubaugh and Maggie Gilmore of BDO for this presentation, which focused on the fundamentals of entity selection. It detailed different entity types and the related impacts from tax reform affecting them. It also discussed concerns related to outside investors, partnerships, various structural forms and the tax impact of each.
MATATAG CURRICULUM: ASSESSING THE READINESS OF ELEM. PUBLIC SCHOOL TEACHERS I...NelTorrente
In this research, it concludes that while the readiness of teachers in Caloocan City to implement the MATATAG Curriculum is generally positive, targeted efforts in professional development, resource distribution, support networks, and comprehensive preparation can address the existing gaps and ensure successful curriculum implementation.
A Strategic Approach: GenAI in EducationPeter Windle
Artificial Intelligence (AI) technologies such as Generative AI, Image Generators and Large Language Models have had a dramatic impact on teaching, learning and assessment over the past 18 months. The most immediate threat AI posed was to Academic Integrity with Higher Education Institutes (HEIs) focusing their efforts on combating the use of GenAI in assessment. Guidelines were developed for staff and students, policies put in place too. Innovative educators have forged paths in the use of Generative AI for teaching, learning and assessments leading to pockets of transformation springing up across HEIs, often with little or no top-down guidance, support or direction.
This Gasta posits a strategic approach to integrating AI into HEIs to prepare staff, students and the curriculum for an evolving world and workplace. We will highlight the advantages of working with these technologies beyond the realm of teaching, learning and assessment by considering prompt engineering skills, industry impact, curriculum changes, and the need for staff upskilling. In contrast, not engaging strategically with Generative AI poses risks, including falling behind peers, missed opportunities and failing to ensure our graduates remain employable. The rapid evolution of AI technologies necessitates a proactive and strategic approach if we are to remain relevant.
The simplified electron and muon model, Oscillating Spacetime: The Foundation...RitikBhardwaj56
Discover the Simplified Electron and Muon Model: A New Wave-Based Approach to Understanding Particles delves into a groundbreaking theory that presents electrons and muons as rotating soliton waves within oscillating spacetime. Geared towards students, researchers, and science buffs, this book breaks down complex ideas into simple explanations. It covers topics such as electron waves, temporal dynamics, and the implications of this model on particle physics. With clear illustrations and easy-to-follow explanations, readers will gain a new outlook on the universe's fundamental nature.
This presentation was provided by Steph Pollock of The American Psychological Association’s Journals Program, and Damita Snow, of The American Society of Civil Engineers (ASCE), for the initial session of NISO's 2024 Training Series "DEIA in the Scholarly Landscape." Session One: 'Setting Expectations: a DEIA Primer,' was held June 6, 2024.
Macroeconomics- Movie Location
This will be used as part of your Personal Professional Portfolio once graded.
Objective:
Prepare a presentation or a paper using research, basic comparative analysis, data organization and application of economic information. You will make an informed assessment of an economic climate outside of the United States to accomplish an entertainment industry objective.
Safalta Digital marketing institute in Noida, provide complete applications that encompass a huge range of virtual advertising and marketing additives, which includes search engine optimization, virtual communication advertising, pay-per-click on marketing, content material advertising, internet analytics, and greater. These university courses are designed for students who possess a comprehensive understanding of virtual marketing strategies and attributes.Safalta Digital Marketing Institute in Noida is a first choice for young individuals or students who are looking to start their careers in the field of digital advertising. The institute gives specialized courses designed and certification.
for beginners, providing thorough training in areas such as SEO, digital communication marketing, and PPC training in Noida. After finishing the program, students receive the certifications recognised by top different universitie, setting a strong foundation for a successful career in digital marketing.
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.
Thinking of getting a dog? Be aware that breeds like Pit Bulls, Rottweilers, and German Shepherds can be loyal and dangerous. Proper training and socialization are crucial to preventing aggressive behaviors. Ensure safety by understanding their needs and always supervising interactions. Stay safe, and enjoy your furry friends!
2. WHAT ARE ZERO TAX COMPANIES?WHAT ARE ZERO TAX COMPANIES?
•A zero tax company is a business that shows a
book profit and pays dividends to investors but
does not pay taxes.
•This became a serious problem in India until it was
corrected in the 1990s.
4. FACTS ABOUT VERIZONFACTS ABOUT VERIZON
• Verizon made $19.3 billion in U.S. pretax profits
from 2008 to 2012.
• Got $535 million in tax rebates.
• Verizon’s federal income tax rate was negative
2.8% from 2008 to 2012.
• Had $1.9 billion in accumulated offshore profits in
2012
5. • In India two different business tax laws conflicted
with each other.
• A company was liable for taxes under the income
tax act but profit and loss accounts of the
company were prepared under provisions of the
Companies Act.
• This meant that many companies showed book
profits in their profit and loss account but their
income under the income tax act was zero or
insignificant.
HOW DO COMPANIES AVOID PAYING
TAXES IN INDIA
HOW DO COMPANIES AVOID PAYING
TAXES IN INDIA
6. HOW DO COMPANIES AVOID PAYING
TAXES
HOW DO COMPANIES AVOID PAYING
TAXES
• Offshore transfer payments.
• Harvesting losses.
• Accounting rules.
7. • One of the favorite ways for companies to slash
their tax bills is by setting up foreign subsidiaries
to make raw materials and components in
countries with low tax rates.
• The companies U.S. operations then purchase
these parts from the foreign units at well above
cost.
• By doing this, the overseas unit makes a large
profit, which then escapes U.S. taxes, as long as
it stays in the foreign country, Yee says.
• Many companies are likely waiting for a U.S. tax-
holiday, giving them a chance to bring the cash
to the U.S. tax-free.
OFFSHORE TRANSFER PAYMENTS.OFFSHORE TRANSFER PAYMENTS.
8. • Most of the companies with effective tax rates of zero, or
even negative, are money losers.
• While Hewlett-Packard, J.C. Penney and E-Trade pay
taxes, since they lose money, they have negative
effective tax rates due to the way the number is
calculated.
• These reserves can be very lucrative and give profit a
boost by lowering the effective tax rate, Companies with
these tax loss reserves include General Motors and
Crown Castle.
• GM, for instance, released credit from its reserve, taking
it down from $45 billion to $11 billion.
• Investors must be aware, though, that once that $11
billion reserve is used up, the company's tax rate
returns to the statutory rate. All this follows tax rules,
HARVESTING LOSSES.HARVESTING LOSSES.
9. • A big reason that Verizon's effective tax rate is so low,
coming in at a negative 4.8%, is largely due to
accounting.
• The company's sped-up depreciation, severance and
pension costs are large credits that contribute to pushing
the company's taxes down.
• But there's also a distortion caused by the company's
55% interest in Verizon Wireless. Vodafone, which owns
45% of Verizon Wireless, pays taxes on its share, but
the entire profit is reported on income.
• Adjusting for this, Verizon's effective tax rate is closer to
30%, the company says. Verizon is buying Vodafone's
stake, which will eliminate the issue in the future.
• Similarly, real estate investment trusts have low
effective tax rates because they pass profit to
shareholders, who then pay the taxes.
ACCOUNTING RULES.ACCOUNTING RULES.
10. MINIMUM ALTERNATE TAXMINIMUM ALTERNATE TAX
• To Counter increase in number of Zero taxpaying
companies.
• Company earning substantial income:
– Paying handsome dividends.
– Not paying tax on account of various
incentives.
• All profitable companies should pay minimum
corporate tax.
11. AcknowledgementAcknowledgement
• We would like to thank respected Abhijeet Sir to
give us this wonderful opportunity to expose our
minds to the vast knowledge of the real workings
of the world.