DIAMOND AND GOLD MINING PROJECT IN SIERRA LEONE [pic] 9.25 CT DIAMOND FROM SIERRA LEONE CONTENTS 1. GENERAL 2. INITIAL REQUIREMENTS GENERAL For the last 2 years our company has been closely following the Sierra Leanean diamond “Industry” if we can call it that. Sierra Leone is a small country in West Africa mainly known because of the bloody and vicious civill war which ended about 3 years ago. I have visited this country a few times – each time for a period
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the other party and to understand their way of behavior and attitude‚ belief‚ values‚ etc. For the purpose of this assignment China would be the country chosen in fulfillment of this assignment as their culture of doing business and my country Sierra Leone has lots of differences. The People Republic of China: According to Ghauri and Fang (1999) article on China business negotiation process‚ they highlighted three dimensions of country’s business culture as follows; 1) first to understand the
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GST – Boon or bane for the Malaysian economy? Amirul Ruslan Finance Feb. 17‚ 2014‚ 9:00 AM It’s been a whirlwind year of Malaysian price and tax increases. Right at the centre is the controversial Goods and Services Tax at a flat 6%‚ revealed in the 2014 Budget announcement by Prime Minister Datuk Seri Najib Razak. We look at the facts of the GST and how it will impact the economy. PRO: A replacement tax‚ not an additional tax In all the arguing and debating about the GST‚ it’s worth noting
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sit in front of their television sets to watch the latest episode of "Big Brother‚" "Jersey Shore‚" or "Real Housewives." Although not a new genre‚ reality TV shows since "Survivor" have started a next generation of programming‚ but the negative effects of these shows may be greater than the actual enjoyment False Reality Because most viewers actually believe what they are watching is indeed "reality‚" viewers make a connection with the "actors" on screen‚ thus acting in the same manner as those
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Report 1. GST would not apply to the sale of fruit by a supermarket. From S38-2‚ supplies of food are GST-free unless the legislation provides that a specific category food is not. The overall effect of S38-2 is that most food for human concumption is GST-free‚ and GST typically does not apply to fruit‚ vegetables‚ meat products‚ fish‚ bread‚ cheese‚ eggs‚ milk‚ sugur‚ tea or coffee. In this circumstance‚ the sale of fruit by a supermarket is GST-free. 2. The loan of a DVD by a video
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WHAT IS GST? * GST is a comprehensive tax on manufacture‚ sale and consumption of goods and services at a national level and aimed to remove the cascading effect of tax‚ standardise the procedural aspect and create a single‚ unified Indian market to strengthen the economy. * Its effective implementation would change the tax administration and the manner of conducting business in India. In short‚ the GST is likely to be a game changer for the industry. ITS APPLICABILITY * GST is a tax
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overseas when they return home from their holidays. The items are subjected to a 7 percent Goods and Services (GST) tax regardless whether the goods purchased are for their own use or not. However‚ the government has implemented a form of GST relief for Singaporeans to allow them to bring a certain combined total value of goods purchased to be brought back home without having to pay tax. The GST relief is granted to Singaporeans for goods valuing up to $600‚ provided they spend more than 48 hours overseas
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and Ina manage the farm to sold wool and supply grapes to winery in considerations‚ is an activities done by entities under GST legislation‚ these activities constitute an enterprise. Do Phil and Ina have to register for GST? What advice would you provide to them in relation to registration? Phil and Ina may need to be registered‚ although the grapes is food which is GST-free‚ but wool products are taxable which make them have taxable supplies‚ and according to the Act99‚ s23.15‚ soon as the annual
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1. Introduction of GST Goods and service tax were first deliberated in 2005 with the intention to introducing it in 1st January 2007. However‚ it was withdrawn in the following year. In 2009‚ GST was revived with a proposed rate of 4% to replace current Sales Tax of 10% and Service Tax of 5% in a bid to diversify national revenues. However‚ the idea of GST still end up floating around as it has now been officially deferred. 2. Concept of GST Goods and Service Tax (GST)‚ also known as Value Added
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GST Essay Australia‚ economically‚ is one of the strongest economies in the world. The debate on how to develop the economy even further is‚ and always will be a never ending one amongst Australia‚ and also the rest of the world. In 2011‚ Australia was the 13th largest national economy by supposed gross domestic product (GDP). This year its economy was the fastest-growing in the developed world for the first three months of 2012. Experts suggest that the answers lie within the tax system‚ to further
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