Chapter 1, Problem 6QAP

Kashi Corporation is the U.S. distributor of fencing (sword fighting) equipment imported from Europe. It is incorporated in Virginia and headquartered in Arlington, Virginia; it ships goods to all 50 states. Kashi's employees attend regional and national fencing competitions, where they maintain temporary booths to market their goods. Determine whether Kashi has income tax nexus and a filing requirement in the following situations: Required: Kashi is incorporated and headquartered in Virginia. It also has property, employees, salespeople, and intangibles in Virginia. Determine whether Kashi has income tax nexus in Virginia. Kashi has employees who live in Washington, D.C., and Maryland, but they perform all their employment-related activities in Virginia. Does Kashi have income tax nexus in Washington, D.C., and Maryland? Kashi has two customers in North Dakota. It receives their orders over the phone and ships goods to them using FedEx. Determine whether Kashi has income tax nexus…

Delta Telephone ltd. ,a subsidiary of a multinational  company is a supplier of telephone services to a medium sized community in Ghana. John Dela , the chief executive of the company has just attended a trade exhibition entitled ‘Automated Emigrate’ in Japan. As a result of what he learned  from  the exhibition  and information he has picked from  his peers in other companies , Mr Dela  is concerned about  Delta’s ability  to maintain its competitiveness position in the telecommunication market in Ghana. Owing to deregulation in the telecommunication industry and the aggressive action of new competitors in the local area, a significant number of Delta’s customers have switched to other suppliers of telephone and related telecommunication services. Mr Dela feels that if Delta were to invest fully in new state- of –the- art  fiber-optics  technology as well as upgrade in the   latest computer equipment , the loss of market share may be arrested  and operating efficiency may be improved…

In 2008, Planet Films, a Filipino movie producing company, commissioned DJ Jojo, a Filipino musician, to produce an original re-mix of the song “oh yeah baby!” for use in one of its latest films, Astig!. DJ Jojo remixed “oh yeah baby!” with a salsa beat but DJ Jojo died shortly after submitting the remixed song to Planet Films. Who owns the copyright to the remixed song? * a. Planet films has the right to the copyright of the work while DJ Jojo has the right to the ownership of his work even 50 years after his death. b, With respect to DJ Jojo, in spite of his death, and although he was commissioned by Planet Films for the remix, the rule is that the person who so commissioned the work shall have ownership of the work, but copyright thereto shall remain with creator, unless there is a written stipulation to the contrary. c. None of the suggested answers mentioned here d. Since DJ Jojo died, the copyright is now passed to Planet films since it was the one that commissioned the work.