Essays on CCH

International tax treaties as a means of advancing economic goals

International tax treaties have become quite common especially among countries that have decided to come to an agreement to promote trade. These treaties are reached following total evaluation of the benefits that may arise out of the treaties that have been reached. The treaties are common among countries that are in constant trade with each other. Therefore, through reaching upon the treaties, it is quite obvious that there will be more trading activities taking place between the countries that have come to an agreement. This will be through attracting more entrepreneurs into putting more resources to conducting the trade ...

Tax ramifications refer to the tax consequences of an action. It is the impact of tax on undertaking certain transactions or in a business situation. Business nexus refers to the amount and degree of operations a business carries out before the state imposes a tax on the amount of income it receives. Once the criterion has been established, the owner of the business is responsible for collecting and remitting the amount of tax to the relevant tax authority in the relevant country. Therefore, business nexus tax ramification is the tax consequences of the actions or activities undertaken by business and the extent ...

Abstract

The human asset employed by an organization plays a crucial role in influencing the efficiency and performance level of an organization. There are some factors which influence the working nature of employees. These factors have to be fully taken into consideration for the achievement of the set objectives. One the main factor is safety in the working environment. The safety of an employee is particularly significant in an organization. Every employer should ensure that the working environment is free from any safety problem. This helps to improve their performance. Safety and health of an employee help to improve the motivation ...

Introduction

This report is meant to show reasons and importance of extending the stock option to the company’s employees. The report’s key points are based upon valid findings that have been proved worthy by several researchers in the business that has initiated the management to support and enhance the program. In the report, some terminologies like call price, the stock market, and stock exercise price are used. The terms provide an understanding of how the whole discussion connects to the employee stock option that is the subject topic. Call price in this context refers to the set cost ...

Introduction

The enactment of PC1001 was seen as a milestone towards the institutionalization of Canada’s labour movement. Justice Ivan Rand was appointed arbitrator to bring to an end the strike involving workers from Ford’s Windsor plant in Canada. He gave the unions the right to use a check off system that would help in the collection of the unions’ dues. This, Justice Ivan saw as a means to give the union financial stability before they could grow themselves into single entities. The Rand Ruling has been used as a template for Canada’s labour relations. This essay will examine the Ford ...

Introduction

Occupational health and safety involves the development of a culture that promotes health and safety within the workplace. Promotion of healthy and safe working conditions within the workplace is important both to the employees and to the employer, as well. To the employees, the probability of suffering harm from their line of occupation is reduced, additio0nally, the risk of contracting a medical condition from their occupation is minimized. To an employer, the damage to the organization occasioned from OHS failures is minimized. Some of the liabilities that an employer can accumulate from poor OHS practices is insurance claims from employees harmed ...

One of the key issues identified is the uniformity of the fast foods provided. Most of the leading fast foods companies, if not all, provided uniform foods that mostly included chips and pizza.

Objectives of the Business

The business wants to introduce new traditional green dish into its menu. This is a new idea as no other business offers this food. The dish will be prepared by the best cooks who have a great experience on the food industry for many years. This is to provide the customers who are on a diet with opportunity to also enjoy fast food services.

Differential Value

Customers might be turned away ...

Introduction

Singapore is one of the upcoming business hubs in the Asian market and continues to grow and expand in equal measures. The country is located on the southern part of the Malay Peninsula in Asia. The country has instituted various laws that seek to expand the business and protect its industry from other external markets and economies (CCH Asia Limited, 1971). The restraint of trade in Singapore has affected its local and international business organizations. Some trade laws restraint employees from joining competitors where they affect employment contracts signed by the employee for the duration of time he/she works ...

The Affordable Care Act was enacted on March 2010. It provided Americans with a better health security through coming up with comprehensive health insurance reforms. The reforms were intended to expand coverage and lower healthcare cost by holding insurance companies accountable. As a result, it promises to enhance the quality of healthcare for the Americans (CCH and Wolters, 2010). This act works in conjunction with two separate pieces of legislation, which are the patient protection and affordable care act, and the healthcare education reconciliation Act of 2010. According to Meltzer (2011), these two acts have helped many low-income earners access medical ...

Health Care Reform in the United States has been a central subject owing to the high costs involved and the relative lack of access to health care. Health care reform has been a campaign issue and a number of initiatives in addressing the issues. Most Americans grapple with the high costs of health care and lack of access especially to the poor who may not afford health insurance cover. In relation to the White House Health Care Reform government website, I find the Affordable Care Act (ACA), also known as Obamacare, as the most intriguing health care reform for a number of reasons. ...

The Rand Formula relates to an automatic check-off system through which dues to a union are abstracted by the employer from all employees benefiting from the union activities, regardless of whether they are members or not (MacKillop and Miedema, 110). The rationale for this system is to enhance union funding and also to ensure that any person that benefits from the collective power of the union also contributes to the union’s financial well being (CCH canadienne limitee, 681). The formula was introduced in 1946 by Justice Ivan Rand, in order to bring to an end a ninety nine day ...

Introduction

This paper will focus on comparison between two companies that offer managed plans of care; Preferred Provider organization-PPO. A PPO is an arrangement for medical care which is subscription based (Donald, 2011). A comparison shall be drawn between Delta Dental and Humana dental. Both companies provide dental insurance to their clients. In both companies, their customers are allowed to choose any dentist that they want to treat them and no pre-authorization is needed. Their prepaid programs require that members visit specific dentists that they had chosen on signing insurance agreement. Both companies do offer more than one dental plans ...

Law

1.) The enactment of the Corporations Act of 2001 is to create a law in relation to the formation of corporations, corporate regulation and the regulation of financial services and products (Cassidy, 2006, p.8). The law is intended to regulate the business entities in Australia such as partnerships, corporations and other investment schemes. It also regulates the operation of these entities in relation to the duties of the officers of the company, mergers and takeovers. 2.) The concept of corporate governance deals with the legal and organizational framework within which the principles and processes of by which the corporations ...

Question One

The financial statements of a company should be prepared in accordance with the accepted accounting principles and guidelines. It is the role of the auditors to make sure that the financial statements prepared reflects the true and the correct financial position of a company. There should be adequate disclosure of all the transactions in the financial statements. Disclosure is made by the use of notes provided after the financial statements have been shown. SEEK Limited is the leading provider of online employment services. It is located in Australia and New Zealand . The disclosure of the financial statements of SEEK Limited ...

ACCOUNTING

Memorandum RE: Zavala, Julio and Clara This memo includes a brief summary of the Julio Zavala information pertaining to tax law, a brief discussion of the tax issues that arise and examples of court cases that are likely to have an influence on the tax status of Zavala, his wife and son. Julio Zavala is married (Clara) and they have one adult son (Robin). Due to medical issues Robin lives at home with his parents. Zavala was able to retire from his day job (9am to 5pm) because he has enough money to do so. He has enough ...

RE: Mr. and Mrs. Julio Zavala I have reviewed the memo regarding the requests of Julio and Clara Zavala regarding their taxes. The couple is married. He has enough money at his disposal that he was able to quit his 9 to 5 job and travel extensively. Here is a summary of the four main tax issues according to the information you provided. The first issue to consider is whether or not Julio Zavala’s expenditures can be considered as tax deductions. These trips were combination of work objectives and leisure activities to entertain his potential clients who are ...

Introduction

Many US expatriates have of late been feeling that a very large proportion of their income is being lost in the name of paying taxes and are therefore earnestly seeking for ways through which they can reduce their tax liability. This is very important because avoiding tax using illegal means comes with very expensive penalties that are not easy to bear. This means that the only means by which they can save their income from being largely expended on tax is through the use of legal means of reducing their tax liability. One of these means is through renouncing U.S. ...

Part A Question 1 Principle or issue of law The principle of Law underlying this case is that advertisement are taken to be invitations to treat and thus the person advertising is not compelled to sell to every customer. Rules of Law An agreement is legally enforceable if the parties intend to be legally bound at the time the agreement is made. Taking this into consideration, the objective assessment of the circumstances in which both parties made an agreement needs to be undertaken. Basing the argument on the law of contract, Spicy Chickens advertisement can be considered to be ...

1. Is my primary audience external or internal?

My primary audience in this case is Jeff Clarke who is an employee at the hotel. This necessarily makes him an internal audience, as he is part of the organization’s operations (Snell & Bohlander, 2012). In addition, unlike the external audience, the organization has direct control over him.

2. What are some key demographics about my audience, such as age, gender, family situation, etc.?

The most important demographics of my audience can be focused in two categories namely the primary and secondary audience aspects. The demographics of Jeff Clarke include ...

Legal Issues Affecting Business Organizations in Australia

Recurrently, business entities engage in fraud or unfair practices in an attempt to gain advantage over their competitors. It is not always that these practices benefit consumers- on several occasions, business entities disregard the rights of the consumer. It is in this light that most governments, inclusive of the government of Australia, require business to submit information about their various products in a bid to ascertain if the products, in any way, infringe the rights of consumers. This is bid by governments to safeguard the rights of consumers is conventionally referred to as consumer legal protection.

The Level of Consumer Protection in Australia

However, even as governments, ...

Tort of intrusion upon seclusion

The issue of tort of intrusion upon seclusion in cyberspace has become something of daily routine. It usually results in unauthorized access to facilities or information which may result in spying on government websites and actually distortion of highly confidential information and data about a person or corporation (dodccrp.org/events/10th_ICCRTS/CD/papers/290.pdf). This act is a violation of the law and must be extended to the cyberspace on top of being practiced in the real world. The main reason why I would like tort of intrusion into seclusion in cyberspace to become a public concern governed by law is the privacy of people. Some ...

The Fair Work Act 2009 (Cth):

Through identification, resolution, and prevention of labor issues, the Fair Work Act 2009 has continuously enhanced workplace and employee effectiveness. It is also a vital tool and instrument for the maintenance and improvement of retaining valued employees, improved worker productivity and health, and absorbing employee contribution to company work after injuries. However, the privileges have come together with a number of variations and oppositions from the employer departments. Clearly, there are sections of the Act that are not out rightly acceptable to most employers. The minimum standards that the employers deem to have particular interest include matters on maximum weekly ...

I have reviewed your memo regarding our client Howdy Brewster which describes his business activities and the recent events which may impact his 2011 Federal Tax Return. Here is a review of the factual information about Brewster which pertains to the income tax questions. His business is an eight hundred fifty acre farm and dairy operation. About 150 Holstein milk cows are part of the dairy operation. Approximately 150 Black Angus steers are raised to sell. Brewster has one part-time employee. He employs his two teen-age sons for the daily farm work. The land has been in the family for ...

Topic: Business Law

1. Explain how this scenario relates to an area of law taught in Introduction to Business Law. (2 marks) Introduction to business law is a phenomenon that aids business mangers and everyone within the business environment to be aware of the legal environment that the business operates in. C & A engages an internal auditor to carry out auditing of their financial books of accounts and through intimidation, Julia who has been engaged as the internal auditor caries out the task negligently and later an external auditor is engaged to check on the correctness of the financial books. Fortunately or ...