Section 14(1) of the Income Tax Act states the general deduction formula: " there shall be deducted all outgoings and expenses wholly and exclusively incurred during that period in the production of the income". We shall now discuss the general deduction formula, determine deductibility of expenses, and examine non-deductible expenses that are given special concessions. "Wholly and exclusively" The judgment in Bentleys, Stokes and Lowless v Beeson (1952) 2 All ER 82 at 85 clearly highlights that
Overview of Guy Sebastian Guy Sebastian was the first winner of the vocal competition show, Australian Idol in 2003. He has 7 platinum or multi platinum albums and 7 multi platinum or platinum singles including his 9 times platinum single ‘Battle Scars’. He is the only Australian male artist to have 6 number one singles and is also the most successful Australian Idol contestant with 46 platinum titles and 3 gold certificates and over 3.3 million album and single sales in Australia. Guy Sebastian
Doing Business in Singapore DOING BUSINESS IN SINGAPORE 1 CONTENTS 3 4 11 FOREWORD INTRODUCTION - Getting to know Singapore OVERVIEW OF LEGAL ENVIRONMENT - Legal Framework - Handling Civil Disputes - Employment - Immigration - Competition Act - Singapore's Free Trade Agreement (FTAs) STARTING A BUSINESS BANKING RELATIONSHIP IN SINGAPORE - Introduction to the Financial Landscape in Singapore - Banking in Singapore - Business Credit Facilities - Business Protection TYPES OF BUSINESS ORGANISATIONS
Wenjia Li Li Ji Kun-Yi Lin Hsiang-Yi Liu Xing Long October, 2012 Table of content Hollister Co. Business Overview 4 Foreign market expanding motivation 4 Three countries study: Japan, Singapore and Hong Kong 6 Japan 6 Singapore 9 Hong Kong 14 Singapore 17 Marketing 17 Human Resource management 19 Human
416) (4,552) Net interest income .............................................................................................7,694 8,091 Fee income ............................................................................................................5,310 5,560 Fee expense......................................................................................................... (1,271) (1,483) Net fee income ....................................
addition to its "Higher National Diploma" programs and had about 700 students. The literacy level in Brunei is very high. Total population with literacy is 92.7%, with definition age 15 and over can read and write. THE ECONOMIC ENVIRONMENT • Economic Overview Economic has a small well-to-do economy that encompasses a mixture of foreign and domestic entrepeneurship, government regulation, welfare measures, and village tradition. Crude oil and natural gas production account for just over half of GDP and
Table of Contents 1. Executive Summary……………………………………………………… 2 2. Company Overview………………………………………………………. 2 3. Target Country Analysis………………………………………………… 3 3.1 PESTLE Analysis of Target Country……………………………… 3 3.2 Potential Market Analysis…………………………………………... 4 4. SWOT Analysis……………………………………………………………. 6 5. Marketing Objectives / Targets………………………………………… 9 6. Marketing Strategy……………………………………………………….. 9 6.1 Market Segmentation………………………………………………... 9 6.2 Target Market………………………
SINGAPORE Table of Contents Introduction3-4 The Education in Singapore5 School grades6 Top Universities 7 Scholarship 8 Government Scholarship9 Private funds9 The government of Singapore10-11 Ministries and responsibilities of ministers12 Culture and truism 13-15 language16 religion16-19 art20-21 The economy in Singapore21-22 budgeting and planning22 Labor23 Foreign labor23 Trading partner24 Currency, trade and investment regulation 25 Financial Center Development25 Singapore’s
1. Overview of Virgin Atlantic Airways 1.1 Background of the Airline Industry In current times, air travel plays an important role as it is a means of transportation for people and products. Since the beginning of flight in 1903, air travel has revolutionised the world. The airline industry is not only a means of transportation, but also a very successful business. (Harris, 2012) 1.2 Overview of Virgin Atlantic Virgin Atlantic Airways was founded in 1984 by Richard Branson's Virgin Group with its
Feature 4 Scope of Report 4 Company Profile and Information 4 Apple’s Operation 4 Apple Sets Singapore Plant 5 Mission Statement 5 Apple’s Product 5 Branding Strategies 5 Our Product 6 Unique Feature 6 Other Main features 7 Attributes 8 Image of the iDEAL Tab 8 External Analysis 8 Political Regulatory 8 Economic Factors 10 Social/Cultural Factors 11 Technological Environment 12 Industry Overview 12 Competitors’ Comparison 13 Internal Analysis 14 Customer Profile Analysis 14 Marketing