of the income or expense generate as a result of the nature of the transaction. These four variables are considered to be the most important guidelines used by companies when developing tax strategies. II. The Four Maxims of Tax Planning The first the major tax planning maxims‚ entity variable planning‚ says that a company should use its structure to its advantage. What this means is that when there are two related parties under common control and one is subject to a lower tax rate than the
Premium Tax Taxation Tax refund
Name: Lei Chen Course : ACCT 362W Prof: Kenneth Ryesky Esq. Date: 11/4/2010 Case Caption: United States v. Dentsply International‚ Inc.‚ Court: United States of Appeals‚ Third Circuit. Date: Argued September 21‚ 2004. February 24‚ 2005 Citation: 399 F.3d 181 Facts: This is an antitrust case that the defendant- Dentsply international‚ Inc.‚ is one of a dozen manufactures of artificial teeth for dentures and other restorative device. Dentsply dominates
Premium United States Competition law Competition
Law of Contract | A discussion on the Restraint of Trade | | Introduction Business owners in an attempt to protect the goodwill of their business will often include “Restraint of trade” provision in employment agreements‚ sale of business agreements etc. Thus‚ an agreement‚ which someone is restricted in his freedom to carry on his trade‚ profession‚ business or other economic activity‚ is generally called an agreement in restraint of trade. Having said that‚ this paper is directed towards
Premium Contract Contract law Common law
Comparison of politeness between English and Chinese As the embodiment of human civilization‚ it is not only a kind of social phenomenon‚ is a language phenomenon. With the rapid development of intercultural communication research‚ different cultural connotation and concept of politeness in cross-cultural communication how to be polite‚ people pay more and more attention. Because the people of what is polite and how to be polite with a different point of view‚ which can often lead to communication
Premium Chinese language China Culture
different points of views about this topic. Despite having different important theories in pragmatics‚ as the relevant theory and others‚ this essay is going to focus on Speech-Act Theory by Austin and Searle‚ Conversational Implicatures by Grice‚ Politeness Principle by Leech and the Face Theory by Browning and Levinson and how they differ between each other. John Langshawn Austin was the one who created one of the main theories of this topic‚ calling his theory the ‘Speech Act Theory’‚ since in contrast
Premium Pragmatics Speech act Illocutionary act
PRAGMATICS 1 Definitions and background Pragmatics: is concerned with the study of meaning as communicated by a speaker (or writer) and interpreted by a listener (or reader). It has more to do with what people mean by their utterances. It is the study of the speaker meaning. It also has to do with the meaning in a particular context and how the context influences what is said. Also the study of how more is communicated than is said. Closeness‚ whether it is physical‚ social‚ or conceptual
Premium Pragmatics
cultural and linguistic background. In conversational cooperation‚ we know maxims. There are four main maxims. 1. The Maxim of Quality (Try to make your contribution one that is true) 2. The Maxim of Quantity (Make your contribution as informative as is required‚ do not make it more informative than is required. 3. The Maxim of Relevance (Make your contributions relevant so that the contribution can be related) 4. The Maxim
Premium Pragmatics
cooperation and implicature‚ politeness and interaction‚ and speech acts and events) with the fragments selected demonstrate the importance of the unsaid not only in everyday conversation but also in the creation of a sitcom. Introduction The present paper is mainly concerned with the pragmatic analysis of one episode of the American sitcom “Seinfeld”‚ focusing the work on four main related topics: reference and inference‚ presupposition‚ cooperation and implicature‚ politeness and interaction‚ and speech
Premium Pragmatics
we are talking to will be conversationally cooperative – we will cooperate to achieve mutual conversational ends (Grice‚ 1975‚ p183) During the interaction the maxim of relevance is flouted (Lines: 5‚ 11‚ 16‚ 27‚ 34 & 53) as GD interrupts GB with questions‚ changing the topic of talk suggesting she is not happy with GB’s answers. The maxim of manner is flouted (L1) where GD asks GB “but how are you going to get us out of this debt Gordon?” This is due to the fact that question is asked in an obscure
Premium Linguistics Writing Discourse analysis
understand the joke that Robin Williams was making. During the interview there are a number of Grice’s Maxims‚ this ensures the conversational flow between Jonathan Ross and Robin Williams it provides a friendly and entertaining register‚ because neither of the speakers go against Grice’s Maxims of quantity‚ relevance‚ manner or quality. The quote below is an example of relevance of Grice’s Maxims. “RW: (.h) but the weird thing is as soon as they did that (.) they said you have a blown valve which
Premium Interview Semi-structured interview Documentary film techniques