GLOBAL TRANSFER PRICING SERVICES Global Transfer Pricing Review kpmg.com TAX © 2012 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. All rights reserved. Contents Introduction Country Snapshots Country Overviews Glossary of Terms Find out more 2 4 10 255 256 © 2012 KPMG International Cooperative (“KPMG International”)
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Licensed to: CengageBrain User Licensed to: CengageBrain User This is an electronic version of the print textbook. Due to electronic rights restrictions, some third party content may be suppressed. Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. The publisher reserves the right to remove content from this title at any time if subsequent rights restrictions require it. For valuable information on pricing, previous editions
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Companies Ordinance, 1984 1 i THE COMPANIES ORDINANCE, 1984 (XLVII OF 1984) ********* CONTENTS ………… PART I - PRELIMINARY Sections Pages 6. Preamble Short title, extent and commencement Definitions Meaning of "subsidiary" and "holding company" Ordinance not to apply to certain corporations Application of Ordinance to non-trading companies with purely provincial objects Ordinance to override memorandum, articles, etc. 7. 8. 9. 10. PART II-JURISDICTION OF COURTS
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Philip H. Jos College of Charleston Mark E. Tompkins University of South Carolina Keeping It Public: Defending Public Service Values in a Customer Service Age New Ideas for Improving Public Administration Notwithstanding the persistence and proliferation of to the breaking point with a RAND Corporation calls to serve “customers,” these relationships incorporate study that exhorted the military to engage in “customdistinctively public priorities and performance er-informed decision-making”
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“Where, after all, do universal human rights begin? In small places, close to home - so close and so small that they cannot be seen on any maps of the world. Yet they are the world of the individual person; the neighborhood he lives in; the school or college he attends; the factory, farm, or office where he works. Such are the places where every man, woman, and child seeks equal justice, equal opportunity, equal dignity without discrimination. Unless these rights have meaning there, they have little
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DEVELOPMENT POLICY INSTITUTE (RDPI) & PRACTICAL ACTION (August 2012) Islamabad PUNJAB LOCAL GOVERNMENT BILL 2012 (A CRITICAL ANALYSIS) Theoretical Context: Believed to be an integral part of democratic system of governance, it is the third tier of local governance that is highly argued about and advocated in contemporary times. Closer to the people and representatives of their essential needs and aspirations, it holds tremendous potential for civic comfort, environmental peace, social
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Se OpenTuition.com Free resources for accountancy students ACCA Paper P1 pt em 20 be 15 r/D ex ec am em s be Governance, Risk & Ethics Please spread the word about OpenTuition, so that all ACCA students can benefit. ONLY with your support can the site exist and continue to provide free study materials! Visit opentuition.com for the latest updates watch the free lectures that accompany these notes; attempt free tests online; get free tutor support, and much more.
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McGill Law Journal ~ Revue de droit de McGill JUSTIFYING FIDUCIARY DUTIES Paul B. Miller* Fiduciary duties are critical to the integrity of a remarkable variety of relationships, including those between trustee and beneficiary, director and corporation, agent and principal, lawyer and client, doctor and patient, parent and child, and guardian and ward. Notwithstanding their variety, all fiduciary relationships are presumed to enjoy common characteristics and to attract a core set of demanding
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the University’s research output. Copyright © and moral r ights for i tems on NRL are retained by the individual author(s) and/or other copyright owners. Single copies of full i tems can be reproduced, displayed or performed, and given to third parties in any format or medium for personal research or study, educational, or not-for-profit purposes without prior permission or charge, provided the authors, ti t le and full bibliographic details are given, as well as a hyperlink and/or URL to the
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it is enough that the party “intends to make the new state his home and that he has no present intention of going elsewhere [to live].” 4. Alternative formulation of the domicile test: to establish a domicile of choice a person generally must be physically present at the location and intend to make that place his home “for the time at least.” 5. The date for determining diversity: parties must be diverse on the day the complaint is filed, even if the parties were not diverse at
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