Tax rate,impairment,revenue

Thank you for your help. Here are some quetions.
1.A company plans to seek a listing in three years time.Therefore it will become a public company and will be subject to a higher rate of tax. What is the tax rate expected to apply? the higher tax rate or the average tax rates in the period in which the timing differences are expected to reverse?
2.After deducting the amount allocated to goodwill ,is the impairment loss of a cash generating unit allocated to all non-current assets or all assets?
3.Property owned by the reporting entity and leased out under an operating lease should be classified as PPE under IAS 16 of investment propert under IAS 40?
4. A company agreed with a television company to make a film which will be broadcast on the television company’s network.The fee agreed for the film was $5 million with a further $0.1 million to be paid every time the film is shown on the network.
How to understand this transaction? Should it be splitted into Making the film and providing the show,or looked at as a single service contract which made film for the television?
5. Where will changes to the fair value on subsequent re-measurement of contingent consideration be taken? Profit or loss,or it depends on the nature of changes and the form of contingent consederation?

Thank you!