Forums › ACCA Forums › ACCA ATX Advanced Taxation Forums › P6 CYPRUS variant dec 2014
- This topic has 5 replies, 5 voices, and was last updated 10 years ago by kontoua.
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- December 6, 2014 at 1:33 am #218756
Anyone here that sat P6 cyprus variant dec 2014?
What do you think?
Remembering any questions and marks?December 7, 2014 at 12:28 pm #219112Hello. I only remember
Q1. vat treatment France and Russia (5marks i think)
90 days rule exemption
calculation of income tax of Evgenia and demetris in 2013 as per scenario and recommendation
overseas pension how to be taxed
subsidiary vs branch 3 marksQ2. definition of Permanent establishment
16 marks question 1Q3. if it is international trust or not.
how trust is taxed
life insurance how it is taxed
what are consequences of Polina taking 8000 loanQ5. Badges of trade for the scenario 5 marks
calculation of
income tax 9 marks
capital gains tax 4 marks
special defence 2 marksDecember 8, 2014 at 9:07 am #219291AnonymousInactive- Topics: 0
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Hello, Did anyone do that requirement in Question 2 about tonnage tax ? that was tricky part ! It was hidden in the scenario
December 8, 2014 at 9:10 am #219292AnonymousInactive- Topics: 0
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Yes, yes yes! I thought that i was the only one who got this! This was in the part with the leasing activities of NewCo1. Fingers crossed guys!
December 8, 2014 at 9:14 am #219293Hi stathis,
Yes, i believe that it was clear about tonage tax because in Boxoria leasing income is taxed under tonage tax rates.
Waiting for the solutions guys.
December 10, 2014 at 4:33 pm #220030can you write your answers for comparison?
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