By C. R. Scott
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Particulate discrete point research is changing into more and more renowned for learn in geomechanics in addition to geology, chemical engineering, powder know-how, petroleum engineering and in learning the physics of granular fabrics. With elevated computing strength, practicing engineers also are changing into extra drawn to utilizing this know-how for research in commercial purposes.
Wiley has lengthy held a pre-eminent place as a writer of books on geotechnical engineering, with a selected energy in soil habit and soil mechanics, at either the educational point. This reference will be the 1st book focused solely at the targeted engineering houses of residual soil.
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Extra info for An Introduction to Soil Mechanics and Foundations
Investors should ensure that the ‘income’ tax they are paying meets their home country definition of an income tax. Modifications of the income tax through the contract may render the income tax non-creditable. Because some projects may incur start-up losses, the issue of loss flow-through can be important. As an example, the project company, although a legal entity in the host country, may be viewed as a partnership or other non-legal entity in the home country. This may allow home country tax relief for start-up losses and accelerated depreciation.
Once the host country tax has been determined, the appropriate structure for the investors should be determined. This encompasses a myriad of questions, which are complicated if the investors are from different countries. The fundamental problems include double taxation and the timing of tax payments. Issues include the existence of tax treaties between the host country and the investors’ home countries and the home country system for taxation of foreign income. Among other things, tax treaties determine the level of withholding tax on remittances of profits, interest and royalties, and the application of capital gains taxes on the sale of the project company.
Merna and Owen (1998) define equity capital, or pure equity, as the provision of risk capital by investors to an investment opportunity. This usually results in the issuance of shares to those investors. A share may be described as an intangible bundle of rights in a company, which both indicates proprietorship and defines the contract between the shareholders. The terms of the contract, that is the particular rights attaching to a class of shares, are contained in the article of association of the company.