How to Persuade to Go to Somewhere Essay Samples

How to Persuade to Go to Somewhere Essay SamplesIf you want to help your students learn how to persuade to go to somewhere you should give them some sort of a well thought out essay sample. These essays can be as simple as a write up on a conference they attended or they can even be full-length papers that explain in detail about an important topic.To get started with a writing sample, the first thing you should do is to find some writing samples of experts who are highly skilled at persuading others to go to something. A good place to look for some essay samples would be in the newspaper or online. It would be hard to go over the list of organizations in a newspaper and find out the experts on each topic.With this as a guide, you will now be able to look for some good samples that could be used by your students. A good way to find the writers for these samples is to ask a few of your students for opinions on what type of essay they would like to use. If they have plenty of opinions on the matter, this will be very helpful for you when selecting the topic to write.As you can see, you will not have to spend any extra money to give your students some examples to use. All you have to do is look for some writers who specialize in persuading others to go to someplace. This is one of the best ways to help your students learn how to persuade to go to somewhere.Some teachers may tell you that if you are going to give your student's paper samples to use, you should make sure that they come from a group of people who have some experience with the subject. This will save you time and will help your students learn how to persuade to go to somewhere.One of the most important thing that you need to remember is that writing can also be used as a teaching tool. To teach how to persuade to go to somewhere is a good idea as well. You could even make a brief outline of how to persuade to go to somewhere and give it to your students.When you are finished writing the essay on how t o persuade to go to somewhere, you should give it to your students and let them use the material to decide what to do. Even if you do not agree with their decision, this would be a good example to use in your own work.

Themes Between The Cult Of Game Hunting By British...

I believe the pairing of themes between the cult of game hunting by British imperialist and the colonization of foreign lands is exhaustive. Racial Superiority or the â€Å"taming of barbarians† might be used an argument for the eradication for species in certain areas (ironically as Collins points out, areas often named for the creatures now conspicuously absent). The exploitation of the natural resources by hunters could be likened to the wanton consumption of valuable resources in India whereby the concern for the plight of the indigenous was not a concern. Social, political and of course economic motives are also actively portrayed. The rise of the industrial revolution foreshadowed disaster for any colonial territories. Valuable resources such as raw materials, crops, mineral even manual labor were exploited by the European interlopers. The value of the fauna was assessed, dominated and capitalized on, like any other resource. The callous manner in which Cummings e ngages his pray and his unabridged depiction of his indeference to their subsequent suffering might also explain the deplorable attitude which must have been needed to subjugate the indigenous people of the territories ruled by imperialism. There exists an air of bravado and machismo which is used to justify atrocities such as the corporal punishment and maiming of the natives, as if they were comparable to livestock of the period. The imperialist hunters pushing out further away from the colonies to findShow MoreRelatedOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagesserious attention to the processes and misguided policies that led to decades of agrarian and industrial depression from the late 1860s to the 1890s, as well as the social tensions and political rivalries that generated and were in turn fed by imperialist expansionism, one cannot begin to comprehend the causes and consequences of the Great War that began in 1914. That conflict determined the contours of the twentieth century in myriad ways. On the one hand, the war set in motion transformative

The Moral And Ethical Dilemmas Facing The Lawyer And The...

Introduction Alice Woolley compares the practice of philosophy with the practice of law, and considers the question of how lawyers and philosophers differ. Although there are many characteristics of the lawyer and the philosopher that overlap, Woolley identifies several key differences including truth, morality and time. This paper will argue that Woolley is indeed correct to assert that lawyers are bound by time, community conventions and norms; whereas, philosophers have no such constraints. The lawyer is constantly trying to balance his duty to the court, the client and himself. That which a philosopher believes is right or wrong can change through education and self-development. However, the moral and ethical dilemmas facing the†¦show more content†¦Finally, this essay will acknowledge the lawyer’s restriction of time, and the philosophers lack of worldly constraints. II. Constraints of truth While philosophy is the pursuit of truth, law is the pursuit of justice. Truth is a question of what is fact and what is fiction, whereas justice has a broader concern for what is fair, taking into account what is fact and what is fiction. Truth is relevant to justice, but the reverse may not always be true. Lawyers have regard to truth, however it is not their main pursuit. It has been said the law has â€Å"an extraordinary regard for truth†. But to what extent is the lawyer constrained by this vagary? In philosophy, truth is considered to be a fundamental concern. However, philosophers have considered its meaning to be an indefinable concept. In contrast, the lawyer’s understanding of truth may be disordered. There is a lack of definition, critique and analysis of truth within the law in comparison to other matters, such as philosophy, religion and social science. Within law, there are long held views that truth is subservient to justice. Further, it is wid ely accepted that truth is not the major concern of the justice system, and that proving facts rather than proving truth is the primary goal. It has been said: â€Å"a trial does not involve the pursuit of truth by any means†. In other words, the point is to win.

Voltaire s Candide And Swift s Gulliver s Travels

From someone deciding to snooze their alarm an extra time in the morning to deciding if they should marry their significant other, every decision a person makes will create either a positive or negative effect on their life. This statement is evident in both Voltaire’s Candide and Swift’s Gulliver’s Travels. Candide is a satire that was published in 1759 by the French author and philosopher, Franà §ois-Marie Arouet, better known as Voltaire. Gulliver’s Travels is also a satire that was published in 1726 by Anglo-Irish author, Jonathan Swift. In these two stories; no matter how big or small a decision is, it will inevitably have an effect on the character’s quality of life, even if it is not completely apparent at the time. Voltaire’s Candide†¦show more content†¦To reiterate Pangloss’s beliefs that this world is the best of possible worlds he also claims that there is no effect without a cause. Pangloss uses simple examples in the beginning of the story to demonstrate what he means. He states: â€Å"that things cannot be otherwise than as they are; for all being created for an end, all is necessarily for the best end. Observe, that the nose has been formed to bear spectacles- thus we have spectacles. Legs are visibly designed for stockings- and we have stockings† (18). This statement is illogical and quite humorous, as one would think spectacles were made for the nose and stockings were made for legs, not vice versa. Anyway, this whole story is based on cause and effect. Every single decision Candide makes affects him in some type of way later in the story. Nevertheless, it is not obvious what the outcome of the majority of his decisions will be, as this story has many twi sts and random outcomes. It all starts at the castle of Thunder-ten-tronckh where young Candide lays a kiss on Cunà ©gonde. One might believe kissing your love would lead to good things to come, however, it is the complete opposite. The effect of this cause results in Candide being banished from the castle to defend himself alone. When Candide and Pangloss treat the earthquake victims, Pangloss attempts to comfort the victims by telling them the earthquake was forShow MoreRelated Satire2542 Words   |  11 Pagesâ€Å"Satire is a sort of glass, wherein beholders do generally discover everybody’s face but their own† (Swift). Such beholders, as Jonathan Swift astutely emphasizes, are intended, through guidance of satiric narrative, to recognize social or political plights. In some satires, as in Swift’s own A Modest Proposal, the use of absurd, blatant exaggeration is intended to capture an indolent audience’s attention regarding the social state of the poor. Yet even in such a d irect satire, there exists another

Philip Green - 3728 Words

Group paper assignment on Philip Green 346SAM Exploring Entrepreneurship Group Members: Adriana Costescu, Devika Srivastava, Kosusol Choudhury, Mohsin Araf Word Count: 3220 Deadline: 13th of March Introduction ‘Philip Green is one of the most controversial and colourful businessmen in Britain. A little over a decade ago he was a tag – trader, a mere millionaire and barely known. Today he is worth over  £4.5 billion and is estimated to be Britain’s fifth richest person.’ (Lansley and Forrester, 2005) In this group essay, we will discuss how Philip Green became such a successful entrepreneur by analysing four themes. These themes will include the characteristics of the man himself as well†¦show more content†¦Kate Phelan, who is a creative director of the Topshop brand recalled of the moment during the run up of a store opening in Las Vegas where he visited. Quoted in an online BBC article she said ‘He walked into the store and was picking up the rails and moving them around and saying I want this here and we need more dresses up front - physically pulling the rails and the stock around. It shows incredible passion and an incredible astuteness - and he was right.’ Strong-willed Philip Green became a successful entrepreneur as he started with a dream to make money from an early age. He acted on his dream by taking small steps in order to achieve his ultimate goal. Every step Green took, he got closer to attaining his ultimate dream of earning lots of money. Every step he took in order to achieve his dream went well. Unfortunately, nothing worth fighting for is going to be easy to get. In 2004, Philip Green made three attempts to take over Marks amp; Spencer but was rejected on all three occasions. At the time chief executive of Marks and Spencer and his rival Sir Stuart Rose, was impressed by Philip Green. Quoted in an online BBC article: ‘Philip is not only a first-class retailer, he is absolutely pre-eminent in his generation in terms of his financial nous and ability.’ Only a successful entrepreneur like Philip Green could only make it past difficult times by beingShow MoreRelatedBusiness Analysis : Philip Green Essay1608 Words   |  7 Pagesbusiness very well. Philip green is one of those entrepreneurs who started his business with 20,000 GBP and now his business worth is 3.88 billion GBP. Philip Green is an inborn entrepreneur who retains 12% of the UK’s clothing merchandizing sector. It’s been a captivating learning about his growth to fashion trading authority and working out how he conducts business the Philip Green way. If we want to have a look of the local high street in UK, there must be at least one Philip Green owned fashion storeRead MoreBritish Home Stores: Current Strategies3141 Words   |  13 Pagesafter being acquired by Sir Phillip Green in 1999, One of the first moves of the entrepreneur was to change the company from a public company (plc) to a private one.(Datamonitor , 2004). 1.1 Company profile. Bhs is a retail chain that sells products ranging from clothing to household goods. Since its inception, Bhs claims to have adopted a policy of quality and value for money (Bhs, 2007). The Present Chief executive officer of Bhs till date is Sir Philip Green who has tried to restore the companyRead MorePhilips SureSigns VS4 Monitor Owners Manual38361 Words   |  154 PagesCopyright  © 2012 Koninklijke Philips Electronics N.V. All Rights Reserved Trademark Acknowledgements SureSigns is a registered trademark of Koninklijke Philips Electronics N.V. Other product names may be trademarks of their respective owners. Manufacturer Philips Medical Systems 3000 Minuteman Road Andover, MA 01810 (978) 687-1501 Document Number 4535 643 03721 Warranty Disclaimer The information contained in this document is subject to change without notice. Philips Medical Systems makes no warrantyRead MoreDance Marathon905 Words   |  4 PagesDance Marathon Philip Evergood 1934 Oil on Canvas Dance Marathon is a representational oil painting of several people gathered in an enclosed area that was painted by Philip Evergood in 1934. These people are unevenly spaced apart throughout the painting, either by themselves or paired with another person. The enclosed area has bleachers surrounding the spider web-like floor that is separated by handrails. On the top left hand side of the painting there is a man who is lounging across a fewRead MoreThe Simple Art Of Masquerade1621 Words   |  7 Pageswithin Raymond Chandler’s The Big Sleep that he presents each character through the eyes of Philip Marlowe, and is able to present who they are trying to be, who they are, and the moral issues which arise in each. Chandler manipulates costumes and setting to show who Carmen Sternwood’s character is trying to be, who she really is and the moral issues associated with each of these as seen through the eyes of Philip Marlowe. Since countless of the characters throughout The Big Sleep do not show their trueRead MoreThe Big Sleep By Raymond Chandler1635 Words   |  7 PagesIn Raymond Chandler’s novel The Big Sleep, a private detective is trying to unravel a blackmailing case for a dying millionaire, General Sternwood. Philip Marlowe, the detective, finds that the case not only involves blackmail, but also homicide. Set and written in 1930’s America, the economic devastation of the Great Depression has a significant influence on the book’s plot, and showcases character’s struggle to retain honor and virtue in a world that revolves around profit-seeking delinquency andRead MoreA Philip Randolph1711 Words   |  7 PagesA. Philip Randolph Daneka Ruiz Born on April 15, 1889 in Crescent City, Florida, Reverend James W. and Elizabeth Randolph gave birth to their second son, Asa Philip Randolph. James worked as a tailor and minister, while Elizabeth worked as a seamstress. Both of his parents were supporters of equality for African Americans as well as general human rights. Being black during that era meant having to live through difficult circumstances while striving to survive. Through the guidance and nurtureRead MoreOverview and Significance of Zimbardo’s Prison Experiment1825 Words   |  8 Pagesand all his work aims to find the answers to these questions. The purpose of this paper is to go into depth on the previous prison experiment, how it came about, and how the findings play a role in society today. The Life and Times of Zimbardo Philip George Zimbardo was born in New York City on March 23, 1933. His parents originally migrated from a small town called Cammarata, about 40 miles from Palermo, Sicily. Stateside his father was an electrician and his mother was a stay at home mom takingRead MoreHow can Philip Larkins poetry be used to address the marginal or neglected?1909 Words   |  8 PagesThe marginal or neglected can be seen to refer to individuals, a class or nation, to ideas that have been marginalised, to neglected forms such as poetry, and to the marginalised self. Philip Larkin is renowned for his use of the colloquial in his poetry, and he renews the importance of everyday language and words, that have been neglected and marginalised in forms of expression. His poems have the tone of the ordinary day. Through this use of language, he reflects on the loss of identity and toRead More The Big Sleep: Movie vs. Novel Essay1594 Words   |  7 Pagescaptures Chandlers diegetic world; but we cannot decide whether either world is better or worse.    With this theory of film analysis in mind, Id like to observe one section of The Big Sleep in particular, the business meeting between Philip Marlowe and General Sternwood in the greenhouse and compare the different versions that Chandler and Hawks present to us. In one of the opening chapters of the novel, Chandler gives us an extremely intricate description of the path Marlowe must

Taxation Tax Avoidance Includes Transactions

Question: Describe about the Taxation for Tax Avoidance Includes Transactions . Answer: 1. a) Reason for enacting section 260 of the ITAA 1936 Tax avoidance includes transactions that are undertaken with the aim to reduce the tax liability without committing any taxation or criminal offence. Tax avoidance can be conducted in multiple ways such as reducing assessable income, increasing the deductions, manipulating the structure of the business, manipulating the nature and type of transactions[1]. This tax avoidance are addressed by imposing various legislative limitations and provisions. The Income Tax Assessment Act 1936 is enacted by the parliament of Australia and it is one of the important legislation under which the income taxes of the individuals and the entities are calculated. In the society, tax is generally considered as a burden and many individual and entities seek legal means to avoid or reduce tax liability[2]. Therefore, section 260 of the ITAA 1936 is important because it provides general provisions relating to anti avoidance of tax. The section 260 of the ITAA 1936 states that the arrangement, contract and a greement that either is made orally or by writing is void if it is made for the following purpose: In order to alter the incidence of the income tax; In order to mitigate any person from the liability to pay tax or provide return; In ordered to avoid, evade and defeat any law that is imposed by this act; In order to prevent the implementation of the act; The section 260 in simple words make void any agreement, contract or arrangement that is made for the purpose avoiding tax. The section 260 along with the section 25(1) and the section 51(1) is very important for the tax planner. Therefore, from the above discussion it can be seen that the section 260 of the ITAA 1936 is the most important section that prevents avoidance of tax and helps to maintain the tax equity[3]. Therefore, it can be concluded that the reason for enacting section 260 is to provide deterrence to tax avoidance. Shortcomings of Section 260 of the ITAA 1936 The section 260 of the ITAA 1936 is a very simple and plain anti avoidance section. This has lead to a boarder interpretation and application of the section then it was initially intended. The shortcomings that ultimately lead to the replacement of this section as a principle anti avoidance rules are given below: Literal interpretation of the section The high court of Australia has always adopted a literal approach in the interpretation of the tax statues. This approach of law interpreting the provisions of the law came from the former Chief Justice Sir Owen Dixon of the High court of Australia[4]. However, in the recent years the literal approach of interpreting law has come into questioning due to its impact on the tax decisions. In 1921 in the case of Federal Commissioner of Taxation V Purcell, the CJ Knox said that section 260 of the ITAA 1936 if interpreted literally would apply to every transaction that has an effect of reducing the taxable income of the taxpayer. In the case of Federal Commissioner of Taxation V Westraders Pty limited, it was said in the judgment that if the provisions of the tax acts are applied literally then it is an open invitation to artificial and contrived tax avoidance. The judgment of the Cooper Brookes Pty V Federal Commissioner of Taxation 81 is a hint that Australian judiciary is moving away fr om the literal interpretations approach[5]. The other cases in which the judgments are made not based on literal interpretation of statue are Federal Commissioner of Taxation V Liberty 81, Ure V Federal Commissioner of Taxation 81, Deane and Croker V Federal Commissioner of Tax 82[6]. The principle of Choice In accordance with the principle of choice if the provisions of the act gives the taxpayer the two alternatives then in such cases the taxpayer can choose the alternative in which the liability to pay tax is less without worrying about the application of section 260. In the case of W P Keighery V Federal Commissioner of Taxation, it was held that the section 260 is not applicable to companies that have rearranged its operation to become the public company in order to avoid the private company taxation under Division 7[7]. The choice principle was first mentioned in the case of Clarke V Federal Commissioner of Taxation (1932). This principle of choice was approved in the subsequent cases of Federal commissioner of Taxation V Casuarina Pty ltd 71, Mullens V Federal commissioner of Taxation 76 and Cridland V Federal Commissioner of Tax 77[8]. In the Cridlands case, the principle of choice was extended and it was stated that the section 260 would not apply in cases where the taxpayer spe cifically adopts a particular option in which the provisions bestows fiscal advantage to the taxpayer[9]. The choice principle is the most important factor that destroyed the effectiveness of the section 260. In the Cridlands case the section 260 was rejected as the judgment stated that the Section 260 is a difficult provision inherited from earlier legislations and long overdue for reform by someone who will take the trouble to analyze his ideas and define his intention with precision before putting pen to paper. This judgment virtually rejects the application of section 260 and the principle of choice has destroyed the section 260[10]. Section 260 is a provision that does not have the power to reconstruct The section 260 had a serious limitation that it does not authorize the commissioner to make hypothetical reconstruction. The application of section 260 would not affect the incidence of tax unless there is a situation of antecedent transaction. Therefore, it can be said that the tax incidence remains unchanged unless it is exposed by the relevant facts that there exists situations that shows that the liability will arise[11]. Therefore, the above discussion has highlighted and critically analyzed the shortcomings of section 260. b) Has the problem with section 260 been mitigated by adoption of Part IVA The Part IVA was introduced to replace section 260 and to overcome the problems that was identified by the judicial decisions. It includes provisions relating to anti avoidance of tax and this are comprised in the section of 177A to 177G[12]. The provisions of the Part IVA are only applicable if the following three conditions are satisfied they are: The scheme must be entered into after 27th May 1981; The scheme is that which is defined under section 177A(1) and (3); The scheme must be carried out for obtaining tax benefit; The tax benefit must be obtained by the taxpayer; In the case of Blackman V Federal Commissioner of Taxation (1993) and Osborne V Federal commissioner of Taxation (1995) it was held that all the elements needs to be satisfied before application of Part IVA[13]. It is not only the commissioner but also the courts and tribunals are also required to inspect each of the elements and if any of the elements is not considered then it will be considered as an error of law. The part IVA was introduced to replace the section 260 of the ITAA 1936[14]. In order to evaluate whether the Part IVA has successfully overcome the problems of section 260 it is important to analyze each of the limitation of section 260. The judicial opinion has shifted away from the literal interpretation of the provisions of the act as was indicted in the Cooper Brookes case. There are numerous other decisions from the lower court to federal court that has shifted the opinion. In the case of Federal Commissioner of Taxation V Students World (Australia) Pty limited, it is stated in the judgment that legislature should introduce legislations in order to overcome the avoidance of tax and the court should provide wide interpretations so that the legislations could attain their objectives[15]. The section 260 is destroyed due to the application of the choice principle. As a result, the dominance of Lord Dennings Prediction test that is applied for section 260 is also expelled. The application of choice principle is surmounted by the introduction of Part IVA and especially by the adoption of statutory prediction Test as per section 177D of the act[16]. The word expressly is used in the section 177C (2) (a)(i) and (b) (i) and the word choice is not used in section 177(2) and (3). This is a clear indication that the choice principle should not be used in the application of Part IVA and particularly while conducting the statutory prediction test for scheme related to avoidance of tax[17]. In order to overcome the problem of section 260 in Part IVA under section 177F reconstruction powers are provided and under section 177G the powers are provided to the commissioner to amend the assessment. The powers that are provided to commissioner under section 177G are extensive and wide. These wide powers of commissioners are necessary in order to have an effective provision for reconstruction[18]. The Garfield Barwick developed the antecedent transaction principle because of which the section 260 was applicable only to limited circumstances. The statutory prediction test and other provisions of Part IVA is adopted to ensure that the application of the principle is discontinued[19]. In Pat IVA, there is no specific exclusion of the ordinary business or family dealings but the government has decided to hold back the application of the provisions of Part IVA in the mentioned circumstances. Therefore, from the above discussion it can be concluded that the adoption of Part IVA has successfully overcome various shortcomings of section 260. Difficulties of Part IVA The Part IVA has many limitations that have narrowed the scope of its applicability. The elements of Part IVA are considered to identify its difficulties: Part IVA is only applicable to scheme and not on sub scheme The section 177A (1) defines Scheme as any agreement, arrangement, understanding, promise or undertaking, whether expressed or implied and whether or not enforceable or intended to be enforceable by legal proceedings and any scheme, plan, proposal, action, course of action or course of conduct. The definition of Scheme is very wide and one of the elements for the application of Part IVA is satisfied. The scheme that has been identified should also satisfy the other elements so that Part IVA is applicable[20]. There are various court cases that have stated that it is not sufficient if only a part of the scheme that is a sub scheme satisfies the all the elements of the Part IVA. It should be noted that it is difficult to assess whether the dominant purpose of the scheme is to avoid tax or to take legitimate profit-making transaction. In the case of Federal commissioner of Taxation V Peabody (1994), the difference between a scheme and a sub scheme is highlighted. It is stated in the cas e that a scheme as opposed to a sub scheme should be able to stand in their own even if it is robbed of all practical meaning. It was given emphasis in the case of Spotless Service limited V Federal Commissioner of taxation (1995) that the definition of the scheme as provided in section 177A requires that the parties to the scheme must be identified[21]. The case also states that the terms and conditions along with the steps for particular course of action that are relevant for the purpose should be identified. The definition of scheme as provided in Part IVA does not state that a scheme includes a part of the scheme so in spite of wide definition of scheme the part of the scheme should not be considered as a scheme in itself as per the case of Federal commissioner of Taxation V Peabody (1994). In the case of Peabody V federal commissioner of Taxation (1994), it was held that if a scheme comprises of a series of steps then individual steps that are part of the scheme could not be co nsidered as a scheme in itself[22]. Relevant taxpayer should be the person obtaining the tax benefit The relevant taxpayer may be defined as an individual that has obtained tax benefit from the scheme as defined under section 177D. Therefore, the idea of taxpayer is interrelated with the idea of tax benefit as provided in section 177C. In the case of Peabody V Federal commissioner of Taxation (1992), it was held that the relevant taxpayer could not be chosen arbitrarily as it is governed by section 177C (1). The relevant taxpayer in section 177D should be the same person should be the same person who is a taxpayer in section 177C as held in the case of Peabody V Federal Commissioner of Taxation 1992[23]. Tax benefit The section 177C (1) defines tax benefit as the non inclusion of an item that would otherwise be included in the taxpayers income and it also includes that deduction that is otherwise not allowable is allowed only for the purpose of the scheme. The other tax benefits like rebate or credit is not included within the definition of tax benefit therefore it is not part of Part IVA as held in the case of Peabody V Federal commissioner of Taxation 1993. There is certain limitation that affects the scope of the idea of tax benefit. As per section 177C (1) before Part IVA is applied it is important to ascertain with certainty that the income should have been derived or the deduction is not allowed only for the tax avoidance scheme. In the case of Peabody V Federal Commissioner of Taxation 1993 it was held that the section 177C (1) (a) requires that not only possibility but also reasonable probability should have been existed that the income would have been derived by the taxpayer[24]. This r equired test to predict the event that would have occurred if the scheme were not applicable and the prediction should be reliable in order to be reasonable. In the case of Peabody V Federal Commissioner of Taxation 1994, it was seen that the idea of tax benefit was decisive in concluding that the part IVA is not applicable. Therefore it can be seen that in section 177C (2) there are certain elements of section 260 that has rendered it ineffective like antecedent transaction test and the choice principle. Purpose of obtaining the tax benefit The section 177D provides that the person should have entered into the scheme in order to enable the taxpayer to obtain the tax benefit. The person as mention in the section may or may not be the taxpayer. In the case of Federal commissioner of Taxation V Consolidated Press holdings Ltd 1999 it was held that the purpose mentioned earlier must exist at the time of entering the scheme[25]. In the case of Federal commissioner of Taxation V Spotless Service Limited 1996, it was held that the dominant purpose is the purposes that are most influential and prevailing or ruling purpose. Therefore, the dominant purpose should be determined through the objective consideration as was held in the case of Peabody V federal Commissioner of Taxation 1993[26]. Therefore, from the above discussion it can be concluded that the Part IVA has its own limitations. The Part IVA has been able to successfully overcome the shortcomings of section 260 but it has given rise to difficulties of its own. 2. In Australia, the Income Tax Assessment Act 1997 is an important legislation that governs the computation of the income tax that is required to be paid by the taxpayer. In section, 4-1 of the ITAA 1997 it is stated that income tax is required to be paid by each individual, companies and other entities. The ITAA 1997 in Division 7 has classified income as ordinary income and statutory income. The section 6-5 (1) states that assessable income of the taxpayer should income according to the ordinary concept. The ordinary income is further classified into income that are received from personal exertion, income received from profit making schemes and income received from property. The section 6-10 of the ITAA 1997 states that the incomes that are not ordinary income are the statutory income and this income should also be included in the assessable income. On analyzing the section 6-5 and section 6-10, it can be seen that in case of Australian resident income derived from all sources whe ther received directly or indirectly should be included in the assessable income. The section 6-5 and 6-10 of the ITAA 1997 also states that in case of foreign resident the income that are received from the sources within Australia should be included in the assessable income[27]. On analyzing the sections, it can be seen that the assessable income changes depending on the residential status of the taxpayer. Therefore, it is important to ascertain the residential status of the taxpayer before determining the taxable income. In the case of Federal Commissioner of Taxation V Applegate 1979, it was held that the residential status is determined by facts and it is an important criteria that is essential in determining the liability of the taxpayer. Therefore, the residential status should be determined on a year-to-year basis. The term Australian resident is defined in section 995-1 of the ITAA 1936 and it means an individual that is a resident of Australia. The Taxation Ruling 98/17 in Para 12 it is stated that if according to the ordinary concept an individual resides in Australia then other tests are not required to be conducted. If the individual is not an Australian resident then other tests should be considered for determining the residential status of the individual. The Para 32 of the Taxation Ruling 98/17 provides four tests for determining the residential status of the tax payer they are residency as per the ordinary concept; the domicile test; the 183 day tests and the superannuation fund test. I f the taxpayer fulfills any of the above tests then the taxpayer should be considered as a resident. In accordance with the first test if an individual resides in Australia, then the individual is considered as a resident taxpayer. The second test is the Domicile test and it states that an individual is considered as resident if the permanent place of abode is in Australia[28]. The third test is the 183 days test and it states that if an individual stays in Australia with or without break for 183 days or more then the individual will be considered as resident for the purpose of tax. It is to be noted that 183 days test is not applicable if the taxpayer is planning to have a place of residence outside Australia or it is established that the taxpayer is not willing reside in Australia. Then lastly, the superannuation tests are applicable to the government employees that are working abroad so that they can be treated as a resident for the purpose of tax. In this case lucky came to Australia in 2013 for studying. The lucky continued to stay in Australia for studying from February to November during the year 2013 to 2015. In the first two years lucky stayed in the campus, in June 2016 took permanent residence status of Australia. During the stay in Australia Luck received dividend income and the fess. Here in this case it is to be determined whether lucky is required to pay income tax in Australia. In order to ascertain this firstly it is required to determine the residential status of Lucky. As Lucky is born in, New Zealand so cannot be as considered as resident according to the ordinary concept. In the financial year 2013-14, 2014-15 and 2015-16 Lucky did not have a place of abode in Australia so Lucky is not a resident as per Domicile test. Therefore, the residential status of lucky is verified using the 183-day tests. The 183-day test requires the taxpayer to stay in Australia for 183days or more the calculation given below shows t hat Luck has stayed in Australia for 150 days during 2013-14, 303 days for 2014-15 and 153 days for 2015-16. Therefore, it can be concluded based on 183 days test that Luck should be considered as resident for the purpose of tax during the year 2014-15. During the year 2013-14 and 2015-16 Lucky should be considered as foreign resident for the purpose of tax. In the year 2014-15 as Lucky is considered as resident for the purpose of tax so the dividend income of $1200.00 and the fees that are received for the articles are taxable in Australia. In section 6-5(3) it is stated that if the income is received from Australian sources then in case of foreign resident it should be included in the taxable income. In the given case, the dividend income and the fees both are received from sources in New Zealand. Therefore, during the year, 2013-14 and 2015-16 the income received from dividend and fees are not taxable in Australia. In the case, it is also stated that after June 2016 Lucky took pe rmanent resident in Australia so any income received after June 2016 is taxable in Australia. Statement showing calculation of 183 day tests Months Financial Year 2013-14 Financial Year 2014-15 Financial Year 2015-16 July 31 31 August 31 31 September 30 30 October 31 31 November 30 30 December January February 28 28 March 31 31 April 30 30 May 31 31 June 30 30 Total Days 150 303 153 Reference Al Haj, Tarek, 'The Influence of the New Jordanian Income Tax Law upon Collections' (2003) 19Journal of Economic and Administrative Sciences1. Azzi, John, 'Tax Law Design and Drafting : Comparing Income Tax Laws of the World' (2000) 18Berkeley Journal of International Law196. Barney, Douglas K. and Tonya K. Flesher, 'a Study of the Impact of Special Interest Groups on Major Tax Reform: Agriculture and the 1913 Income Tax Law' (2008) 35The Accounting Historians Journal71. Barton, GA, 'The Recognition of Foreign Currency Gains and Losses in Australian Income Tax Law' (2008) 34University of Western Australia Law Review1. 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Levine, M.L. 2002, "CRE perspective: complexity in the federal income tax law",Real Estate Issues,vol. 27, no. 1, pp. 36. Likhovski, Assaf, 'Is Tax Law Culturally Specific? Lessons from the History of Income Tax Law in Mandatory Palestine' (2010) 11Theoretical Inquiries in Law1. McBride, Narelle, 'Taxation Law: Australian Income Tax Consolidation Regime - Retrospective Evolution' (2010) 62Keeping Good Companies245. Prebble, John, 'Justice Hill and the Autopoiesis of Income Tax Law' (2013) 28Australian Tax Forum7. Seidman,Seidman's Legislative History of Federal Income and Excess Profits Tax Laws 1953-1939(s.n.) Seidman,Seidman's Legislative History of Federal Income Tax Laws 1938-1861(s.n.) Sharkey, Nolan Cormac, 'China's New Enterprise Income Tax Law : Continuity and Change' (2007) 30University of New South Wales Law Journal, The833. Sivadasan, Jagadeesh and Joel Slemrod, 'Tax Law Changes, Income-Shifting and Measured Wage Inequality: Evidence from India' (2008) 92Journal of Public Economics2199. Stebbings, Chantal, 'Popular Perceptions of Income Tax Law in the Nineteenth Century: A Local Tax Rebellion' (2001) 22The Journal of Legal History45. 'Tax Law: Zambia: Income Tax (Amendment) Act (Government of Zambia Act no. 1 of 2005)' (2005) 31Commonwealth Law Bulletin115. Zelenak, Lawrence, 'Custom and the Rule of Law in the Administration of the Income Tax' (2012) 62Duke Law Journal829. Zollo, Thomas M. et al, 'Chinese Procurement Under the New Enterprise Income Tax Law' (2007) 33The International Tax Journal39.

Concept of Separate Legal Entity and Consequences of Corporate Personality free essay sample

Discuss the concept of separate legal entity and consequences of corporate personality on a company; as part of the discussion present your opinion whether the judiciary can ignore the rule of separate corporate personality and how the said rule will affect group of companies. Under the concept of separate legal entity, a company will becomes a body corporate that exists separately with its owner and distinct from its individual members and directors. In others word, the corporation is an entity just like human being created using legal and official purpose. A company once created by the law can only be destroyed by the process of law. The company exist in its own capacity and does business, generate revenues, incur losses, hire employees and pay for its own tax. It is better to recognize the company as a separate entity because the owners can enjoy the limited liability and risk based on their investment in stock. However, under this concept, the company is treated in its own capacity. It is not human, not a machine, and it cannot operate by itself. Therefore, it must need a group of people of different capacity to manage it ethically and represent it in theirs vested authorities. The separate legal entity has its roots in the landmark case of the English House of Lord in Salomon v. A Salomon amp; Co Ltd. Aron Salomon is a leather merchant and wholesale boot manufacturer trading on his sole account. In year 1892, he decided to change his business to a limited company. The company purchase the business for ? 39,000 and ? 0,000 was being transferred into the business as fully paid shares. ?10,000 was paid in debentures and ? 1,000 was received by Aron Salomon to discharge the debts and liabilities during the purchase. A year after its incorporation, the company become insolvent and went into liquidation. The company was set out by the way of counterclaim, inter alia, so that the company was entitled to be indemnified by Aron Salomon against all debt of the company. The court held that Aron Salomon is not personally liable to pay to the creditors. The company is a independent person in law and not a trustee or agent. Therefore it is liable for the liability itself. There are a few consequences incurred based on the independent legal entity theory. A company is a body corporate and is capable of exercising all the functions of an incorporated company. A company is also capable of suing and being sued. As a company is incorporates under the Act, it will automatically has the perpectual succession, its own common seal and the power to hold land. Corporate personality allow one corporate to act as a single entity for legal purpose. The corporate personality allow the company to sue and being sued, enter into contracts, incur debt and own a property. The corporate personality is not absolute and it can be treated as the rights or responsibilities of the directors or the shareholders by â€Å"piercing the corporate veil†. The effect of the theory of independent legal entity is the property of the company which is a going concern belongs to it and not to its individual members, directors or the shareholders. The principal of law can be related to an English case of Macaura v. Northern Assurance Company Ltd amp; Ors. The appellant sold the whole timber estate to a company called Irish Canadian Sawmills Ltd. And received pay of 42,000 fully paid shares of ? 1 each in the company. After the sale, the appellant bought an insurance policy in his own name in covering against the fire on the timber of the estate. After that, the greater part of the estate caught fire but the respondent refuse to pay the appellant by argued that he had no insurable interest towards the estate. Finally, when the appellant appealed, the court held that a sole shareholder has insurable interest towards the company. Applying the theory of independent legal entity, it is held in the case of Lee v. Lee’s Air Farming Ltd that the governing director of one company can validly employ himself as the employee of the company. Lee started a company called â€Å"Lee’s Air Farming Ltd†. Lee held all the shares of the company except one and he employed himself in this company. Next, Lee bought a insurance policies for the benefits of the employees included himself. Lee was killed in a plane crush and his wife claimed the compensation for the personal injury caused to the workers by the reason of employment accident. The claim was opposed by the company stated that Lee cannot be the governing director and the employee at the same time so that he is not liable for the compensation. The court held that the position of lee as the governing director did not stop him to enter an employment contract with the company. Therefore, Lee’s wife is liable for the claim of compensation. However, the rule of separate corporate personality can be open to abuse and can in certain situations lead to harsh injustice. Therefore, to solve this problem, the judge can lifting the veil of incorporation where those who are responsible will be held personally liable for the acts of the company. For example, a director resigned from a company and signed a contract to not compete with the company he just left for a period of time. If he set up a company to compete with the previous company within the period of time, technically is the company competing but not the person. In this case, the court may held that the establish of the new company is a fraud and the formal company may take action on the person for breach of contract. As a result, the court would look beyond the legal fiction to the reality of situation. There are some circumstances where the corporate veil can be lifted by the Act. One of the circumstances is reduction of members below the statutory minimum, which is less than two. Section 14(1) states that incorporation of company requires two or more persons to register their name to the memorandum. The corporate veil might be lifted even if the number of members fall below two, the company still have an independent legal existence. However, the members remained in the company will still liable for the debts of company under section 36. It is only that the members remain after 6 months after the business started can be sued and liable to the payment of debts. The second circumstance is offence relating to financial assistance to purchase shares. Financial assistance is assistance given by the company on the purchase of its own share or the shares of its holding companies. Once the company or the other people constituted an offence under section 67, the privilege of limited liability of members may be lost. The court may order the convicted person to pay compensation to the company once the company suffered a loss or damage as a result of constitution of offence. Basicly, section 67 involves some prohibitions related to any way of lending, purchasing and dealing of the company own shares by any financial assistance. Next, the third circumstance is signing of bill of exchange or other similar documents. This circumstance states that when any negotiable documents or any endorsement signed by the officer or any person on behalf of company without mention the company name or formal name, then the person should be liable to the holder of the instrument and also the order of amount. The liability of the officer will not arise when the company paid the amount. Then, the forth circumstance would be issuing of share by directors. Section 132D prohibits the directors from exercising any power of the company to issue shares without any prior approval of the company in the general meeting. Besides, no provision in memorandum or any article of the company can overwrite the statutory prohibition. When such prohibition applied, any shares issued under it will be void and recoverable of the shares will be given consideration. The directors involved will be liable for the compensation of loss or damage. The recovery must be proceed within three years from the date of issues under the provisions of Limitation Act 1953. Besides, wrongful trading is also one of the circumstances where the corporate veil can be lifted by the Act. If an officer of company cause any proceedings against the company or the course of winding up the company, the officer may be guilty for an offence under the section 303(3). The knowledge of the officer must be tested at the time when the debt was contracted. When the officer has been convicted to be offense under Section 303(3), the court may order the officer to personally liable to unlimited liabilities for the repayment of part or wholly the debt. On the other hand, fraudulent trading can lifted the corporate veil. If any business of the company was carried out with intention to defraud creditors of the company or other person or for other fraudulent purpose. In such condition. The court may order the party which carried out the business to be personal liable to any debts or other liabilities of the company without limitations. The application here can be made by liquidator or creditor or contributor of the company. The last circumstance that can lift the company veil is payment of dividends out of capital. The company is not allowed to pay the dividends to its members out of the share capital. Section 60 states that all dividends can only be paid as part of profits. The directors or officers that pays or permits to pay the dividend, was liable to the creditors of the company. In terms of common law, a contract entered with enemy alien is void for illegality as it is against public policy. The court can lift the corporate veil during war time to investigate whether the company is enemy alien or not. If one company is controlled by enemy alien, it is incapable for suing since the trading which was made by the company might be illegal. In the case of Daimler Co Ltd v. Continental Tyre and Rubber Company(Great Britain) Ltd. CTR is incorporate in England but all the shares of the company were held by Germans except one is for the British secretary. Besides, the directors were German residents. During the war between England and German, an action was taken to pay for the trade debts. The issue occurred whether CTR can sue and recover a debt in the period of war. The court held that CTR was a enemy alien company and stated that CTR is incapable of suing and payment of debts as it is illegal against the public policy. To determine the control of company, number of enemy alien shareholders and the value of their shareholding is ascertained. Some of the company use the Salomon principle to commit fraud. As in the case of Aspatra Sdn Bhd amp; 21 Ors. V. Bank Bumiputra Malaysia Bhd amp; Anor ,Lorrain Osman is the director of first respondent and the chairman of the board of directors of the second respondent. He was sued by the respondents that he made secret profit in breach of duty as the director of both respondent. Mareva injunction and Anton Piller order is held on Lorrain Osman. The appellant company was held that it can lift the corporate veil so that the assets of the appellant companies could be held or deemed to be the assets of Lorrain Osman. The third conditions is avoidance of contractual covenants. Independent legal entity cannot be used to circumvent his contractual obligations owed to the other party to the contact. When the new company was set up, this condition will help to make sure that the setting up of the company is not for the purpose of avoiding contract. In the case of Gilford Motor Co Ltd v. Horne amp; Anor, E. B Horne was a Managing director of Gilford Motor Co. once his employment end, he signed a contract in which he would not do any business which same line with the Gilford motor Co. fter leaving the company. This is to prevent any customers of Gilford motor Co from being solicit or entice away. After Horne’s employment had terminated, he formed a limited company under his wife name, which is in the same line of business with Gliford Motor Co. Therefore, the court held that the action is try to entice away the customer and Horne is committing breach of contract. The theory of independent legal entity in group enterprise is hard to applied and described because the holding-subsidiary relationship can be quite complex nowsaday. Most of the formation of group enterprise may due to reasons like commerce or legal sanctity and it is being formed as a network of holdings, cross-holding and circular-holdings. However, the company law states that each company in a group is a separate legal entity. It means that the company posses its own rights and liabilities independently. In the other words, when an individual holds most of the shares in a company, he will get control on the company but the business carry out by the company is not his business. There are some cases applying the principal of independent legal entity in group enterprise such as Goh Hooi Yin v. Lim Teong Ghee. The plaintiff made an application from court in order to inspect the accounts and take copies of all entries in bank book of its sister companies in assuming that those companies are â€Å"one and consist of same directors and identical Memorandum of Association and Articles of Association. The court refuse to accept the applications because it judged that the court must exercise great with such matters. The Act is not always ignore the group phenomenon, instead, the Act is start to more focus on the relationship between the holding-subsidiary relationship and imposed restrictions in their dealings with each other. Same as the single independent company, the corporate veil also can be pierced in some circumstances. When the corporate veil is lifted, the companies in the same group enterprise will be treated as single economic unit. In the case of Hotel jaya Puri Bhd v. National Union of Hotel, Bar amp; Restourant Workers and Anor, the hotel appealed that the award of court as an compensation to the restaurant workers employed by the subsidiary of the hotel. The court found out that both the company was under the Managing director, who has authority to control the employees. Therefore, the hotel is in law with the employees as they were employed by the restaurant and they had no violence to the principle of separate entity as illustrated in Salomon case. So the court held that the hotel and the restaurant are under a single entity. The following case which illustrated the piercing of corporate veil is the case of Tiu Shi Kian amp; Anor v. Red Rose Restaurant Sdn Bhd. The plaintiff operates â€Å"Golden Million Cabaret amp; Night Club† in the Red Rose Restaurant Sdn Bhd (Red Rose) in the Hotel Shangri-La owned by Hotel Berjaya Sdn Bhd (Hotel Berjaya). During the renewal of tenancy, The plaintiff get a injunction to prevent the Red Rose from interfere the business. The order is served on Albert Teo chin Kion and Datuk Hong Kim Sui which are the executive and managing director respectively besides the role of directors in Hotel Berjaya. The premises was locked and the plaintiff take legal action on them. It was argued that Hotel Berjaya ha locked the Night Club instead of Red Rose. The court held that the Hotel Berjaya and Red Rose are under a single legal entity and the breach is being recognized. References http://syarikat.tripod.com/essential1.html