PPT-ICAI International Taxation

Webcaste TDS on NonResident Payment under section 195 Dhinal Shah Contents TDS on NonResident Payment under section 195 Provisions of Section 1951 Anlaysis TDS on NonResident Payment under section 195. Taxation-Inefficiencies . as. a . Pillar. of Estonian . National. . Competitiveness. in . the. . Region. Elvira Tulvik. Attorney. -at-. Law. Chairperson. of . AmCham. . Taxation. . Committee. Agenda. Direct. . taxes. Chapter 3 . Taxation. Personal taxation. Company taxation. Capital gains tax. Other taxes. Double taxation. South African taxation . Introduction. . What is tax?. Who pays tax?. Who is SARS? . 1. Personal taxation. Facilitator. Cephas Makunike. cmakunike@taxjusticeafrica.net. TJN-A. Presentation Overview. SUB TOPICS . Introduction. What is tax coordination. Harnessing Regional Cooperation. Tackling harmful tax competition: Continental and sub-regional Efforts. Tetteh Hormeku, TWN-Africa. International Tax Academy, 1-6 Dec, 2014 Machakos, Kenya . Tax Justice Network-Africa. . Introductory. Unlike WTO, World Bank, IMF, etc, International Tax “System” is not a Coherent Regime but is a patchwork of:. in Sub-Saharan Africa. Jonathan Di John. Edmund Burke: . “. Revenue is the chief preoccupation of the state. Nay more it is the state”. Joseph Schumpeter : . ‘the fiscal history of a people is above all an essential part of its general history. Partnership. Partnership Act 1890. Where two or more individuals come together to carry on a business with view to a profit. Sections 1007-1012, Taxes Consolidation Act 1997. Taxation of Partnerships. Indirect Taxes Committee. The Institute of Chartered Accountants of India. Disclaimer and Copy right. This presentation has been prepared to provide a standard ‘user presentation’. The views expressed in this presentation are those of Speaker(s). The Institute of Chartered Accountants of India may not necessarily subscribe to the views expressed by the speaker(s).. The Institute of Chartered Accountants of India. Disclaimer and Copy right. This presentation has been prepared to provide a standard ‘user presentation’. The views expressed in this presentation are those of Speaker(s). The Institute of Chartered Accountants of India may not necessarily subscribe to the views expressed by the speaker(s).. An Overview of . Pharma. Industry. INTRODUCTION. OBJECTIVES. IMPORTANCE. PROCESS. ICAI BHAVAN, BARODA. 2. TOPICS COVERED….. Management Planning and Control System encompass “ A Financial or quantitative statement prepared prior to a defined period of time of a policy to be prepared for that period to attain Short Term(Action Plan) and Long Term(Strategic Plan)of the organization”.. The Fundamental Values of Academic IntegrityThe x00660069rst edition of The Fundamental Values of Academic Integrity was generously supported by the William and Flora Hewlett Foundation and recognized an . occurrence where the income from the same source is taxed twice before translating into net income; . the . imposition of similar taxes in two or more . s. tates. . on the same taxpayer in respect of the same subject matter and for identical purposes. . Yussuf A. Idarus. Definition of Taxation. Oxford dictionary. : Contribution levied on persons, property, or business for the support of government.. Main Types of Taxes. Income Taxes- . Corporate tax, PAYE, Rental Income. . . . . STANDARDS ON INTERNAL AUDIT . - .