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更多“ What implications from this s…”相关的问题
What is the middle rate for FRF/CHF, based on the middle rates (5.0145; 1.2570) for USD/FRF and for USD/CHF？
A．1.0024
B．2.0048
C．0.5012
D．0.2506
(b) Draft a report as at today’s date advising Cutlass Inc on its proposed activities. The report should cover the
following issues:
(i) The rate at which the profits of Cutlass Inc will be taxed. This section of the report should explain:
– the company’s residency position and what Ben and Amy would have to do in order for the company
to be regarded as resident in the UK under the double tax treaty;
– the meaning of the term ‘permanent establishment’ and the implications of Cutlass Inc having a
permanent establishment in Sharpenia;
– the rate at which the profits of Cutlass Inc will be taxed on the assumption that it is resident in the
UK under the double tax treaty and either does or does not have a permanent establishment in
Sharpenia. (9 marks)
What explains these large differences in living standards among countries and over time？ The answer is surprisingly simple. Almost all variation in living standards is attributable to differences in countries' productivity—hat is, the amount of goods and services produced from each hour of a worker's time. In nations where workers can produce a large quantity of goods and services per unit of time, most people enjoy a high standard of living; in nations where workers are less productive, most people must endure a more meager existence. Similarly, the growth rate of a nation's productivity determines the growth rate of its average income.
The fundamental relationship between productivity and living standards is simple, but its implications are far-reaching. If productivity is the primary determinant of living standards, other explanations must be of secondary importance. For example, people might think that labor unions or minimum-wage laws contributed to the rise in living standards of American workers over the past century. Yet the real hero of American workers is their rising productivity.
The relationship between productivity and living standards also has great implications for public policy. When thinking about how any policy will affect living standards, the key question is how it will affect our ability to produce goods and services. To improve living standards, policymakers need to raise productivity by ensuring that workers are well educated, have the tools needed to produce goods and services, and have access to the best available technology.
Which of the following countries has enjoyed the fastest economic growth in history？
A．Mexico.
B．The United States.
C．Japan.
D．South Korea.
(ii) Advise Mr Fencer of the income tax implications of the proposed financing arrangements. (2 marks)
(ii) State the taxation implications of both equity and loan finance from the point of view of a company.
(3 marks)
(iii) Explain the potential corporation tax (CT) implications of Tay Limited transferring work to Trent Limited,
and suggest how these can be minimised or eliminated. (3 marks)
(ii) An evaluation of the environmental and sustainability implications of the Giant Dam Project; (8 marks)
(ii) Advise Clifford of the capital gains tax implications of the alternative of selling the Oxford house and
garden by means of two separate disposals as proposed. Calculations are not required for this part of
the question. (3 marks)
