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FA3

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AcronymDefinition
FA3Financial Accounting 3
FA3Future Audit 3.0 (software)


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Assume FA3 uses the proceeds from the disposition of an asset to fund an upstream loan to FA2 and FA2 uses the loan proceeds to purchase an income-producing asset.
The films will be shown in the Choral Room, FA3 162.
Proposed clause 95(2)(a)(ii)(B) deems interest income received by one foreign affiliate FA3 from another foreign affiliate FA4 to be active business income if - * the amounts paid are relevant in computing the liability for taxes of a corporate group of which the second and third affiliates FA4 and FA5 respectively) are members, and * the second and third affiliates FA4 and FA5) are resident in the same country (emphasis supplied).
 
 
 
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