(b) Draft a report as at today’s date advising Cutlass Inc on its proposed activities. The report should cover thefollowing 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 companyto 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 apermanent establishment in Sharpenia;– the rate at which the profits of Cutlass Inc will be taxed on the assumption that it is resident in theUK under the double tax treaty and either does or does not have a permanent establishment inSharpenia. (9 marks)

(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)


相关考题:

A few workers were promoted, but meanwhile hundreds of workers were _______. A. settledB. committedC. dismissedD. proposed

A: Whose dog is it? B: ( )our dog. ( )name is Rex.A. It's…It'sB. Its… ItsC. It's… Its

What are three examples of a provider-provisioned VPN supported by JUNOS software? () A. L2FB. PPTPC. Circuit cross-connectD. Draft-Martini-based VPNsE. Draft-Kompella-based VPNs

A: Whose dog is it? B:()our dog. () name is RexAIt’s;It’sBIts;ItsCIt’s;Its

使用哪个函数可插入当前日期和时间?A.now()B.date()C.today()D.time()

要在文本框中显示当前日期和时间,应将文本框的“控件来源”属性设置为()。A.=Date()B.=Time()C.=Now()D.=Today()

3、使用哪个函数可插入当前日期和时间?A.now()B.date()C.today()D.time()

66、S7-200系列PLC的字递增指令是()。A.INC_BB.INC_WC.INC_DWD.DEC_B

24、使用哪个函数可插入当前日期和时间?A.now()B.date()C.today()D.time()

以下哪个是显示当前时间的函数?A.=today()B.=time()C.=year()D.=date()