A Stranger Among Us - 811 Words

In the movie, â€Å"A stranger among us†, it is vivid that there are three ethnic groups that are represented. The first group of people is the Jewish religious people who are from the Hasidic sub group of the Jewish religion. The second group of people represented in the movie are the mobsters who detective Eden refers to them as â€Å"scumbags†. The third group of people are the citizens of Brooklyn like detective Eden herself, her father, the boyfriend and other police men. All these groups play a significant role in the movie and thus are able to show is the diversity that exists in the movie. The movie is portrayed from various perspectives and this is because of the uniqueness of the groups represented in the movie. One of the main perspectives which the movie is portrayed is through detective Eden’s perspective, who observes the lives and the culture of the Jewish community. By virtual of the lack of understanding of the Jewish culture that we are able to learn how the Jews live and also get to know more about their culture. The other perspective in which the movie is presented is through the Jews, which enables us to see the ways of life in their community, in a completely different perspective. One of the most unique feature in the film was the setting of the neighborhood. As Detective Eden drove to the neighborhood we were able to extensively see the setting of the neighborhood. Other scenes of the movie also show us the nature and setting of the place. The writing in theShow MoreRelatedA Stranger Among Us648 Words   |  3 PagesA Stranger Among Us A Stranger Among Us is a movie that displays many aspects of ethnicity, and how many different groups of people interact and adapt to each other’s difference. There is a murder and a detective named Emily Eden has to place herself into a Jewish community to help solve this murder. In the film there is several groups displayed and many different perspectives, along with an ethnic neighborhood and lots of learning about the Hasidic culture, and Detective Eden made some crucialRead MoreFilm Paper on A Stranger Among Us660 Words   |  3 PagesFilm Paper on A Stranger Among Us In the movie A Stranger Among Us there are several characters that have their lives impacted by the events in the film. One such character is Ariel. Meeting Emily Eden, the murder of his best friend, and finding out who actually had a hand in the murder all has a profound impact upon Ariel. After Ariels best friend is reported missing, the NYPD sends detective Eden to the community to help and find out why he is missing and where he is. When they firstRead MoreJoseph P. Lawrencesocrates Among Strangers 1442 Words   |  6 PagesJoseph P. Lawrence. Socrates Among Strangers. (Evanston: Northwestern University Press, 2015) An interesting and provocative take on the life of Socrates, Socrates Among Strangers takes the eminent Greek philosopher out of the comfort of Greece and into strangeness of the World. All throughout this modest endeavor the prevailing question of what or whom a stranger is and whether this stranger can be discerned is tackled with great enthusiasm. With an almost impeccable success we the viewers are thrustRead MoreHospitality As A Code Of Conduct1074 Words   |  5 Pagesdeeply embedded in ancient Greek culture. Hospitality was very important and seen as a code of conduct. The term used to describe the concept of Ancient Greek hospitality was xenia. Xenia is basically the generosity and courtesy shown to guests, strangers, or those far from home. Xenia consists of two rules. The first rule is from host to guest, in which the host must be hospitable to the guest and provide basic needs (food, drink, and a bath). The host also has to hold all questioning until afterRead MoreA Commu nity Of Nobodies Of The Modern World864 Words   |  4 PagesJesus is among them. As authentic disciples, we should question ourselves that where their places are in our ministry. What are locking our sight and our mind to see and reach them? Being with, converting to, working from, and serving at the margins are what Jesus did to enter deeper into human world. From divine to human, from human to stranger, and from stranger to obedient death, and from suffering to glory, Jesus became incarnate among us as both humanly divine and divinely human. He shows us theRead MoreXenophobia Essay892 Words   |  4 PagesFear is an emotional response to a perceived threat that can harm us. With fear, the body undergoes a significant amount of pressure from other induced emotions, including stress, anger, and anxiety. In these situations, the body will instigate the fight or flight response, in which the user will fight or escape from the threat. Fear surrounds us everyday and can be caused by variety of sources: from spiders to snakes and from public speaking to heights. However, there is one fear that my discussionsRead MoreNo Men Are Foreign1717 Words   |  7 Pagesforeign tell us that we should not consider anyone as foreign or strange. Humanity is the same all over the world and in harming anyone we are harming ourselves. This poem emphasizes the fact that men might belong to different races, nations, but are basically bound by a common bond i.e. they all feel pain when hurt and shed tears on the loss of someone close and wars should not break this common bondage. In destroying another country we are destroying our own Earth. The poem tells us to look uponRead MoreAnalysis Of Among Strangers By Jude Dibia1183 Words   |  5 Pagesincluding â€Å"Among Strangers†, â€Å"Growing My Hair Again† and â€Å"The Third and Final Continent† exemplify the importance of culture. â€Å"Among Strangers†, a short story written by Jude Dibia, depicts just how critical language, one of the most important aspects of culture, is to a one’s life. It tells about a Nigerian boy who lives with a family who often speaks their native languages; both of which, he is not familiar with. The narrator states My father spoke only English when he was at home with us becauseRead MoreLiving with Strangers Analysis1219 Words   |  5 PagesB. Living With Strangers In 2011 8,244,910 people were living in one of the United States’ most famous cities: New York. New York has the highest population density in the United States with over 27000 people per square mile and it is estimated that 200 languages are spoken in the city. In a city with so many people, different cultures, and languages converts may have difficulties with growing accustomed to a city full of strangers. The American novelist and essayist, Siri Hustvedt, debatesRead MoreWhy Would We Choose to Not Help During a Crisis? Essay1128 Words   |  5 Pagesare our actions just misunderstood? Barbara E Reid is a professor of New Testament studies and she wrote an article about the kindness of strangers for the periodical America Press. In the first paragraph the article explains some of the reasons we may not stop to help a stranger. â€Å"There are all kinds of good reasons for not stopping to help a stranger: I have other pressing obligations. It’s dangerous—what if the robbers are still lurking and attack me? I don’t have any professional skills

China’s One Child Policy Violates Human Rights Essay

Although there are many facets of human rights being abused and violated every day, the Chinese would mention their fight for reproductive rights as one of the first and foremost in their mind. In 1979, the Chinese government passed the One-Child Policy in an attempt to control the growth of their population. While this may have been a grand idea in theory, in reality this policy violates the human right to form a family. By limiting the amount of children a Chinese couple is allowed to produce, this policy is effectively forcing abortion, sterilization and is taking away the Chinese family’s right to make their own choices. The policy was created in 1979 and set a strong limit of one child per family. However, modern-day†¦show more content†¦The Type II residents, however, tend to live in more urbanized areas, including towns, cities and their surrounding suburbs. People with this registration tend to have higher education, and tend to be a bit wealthier than their rural counterparts. Type II residents also tend to be under more governmental control. The women living in these areas find themselves under greater pressure to abide by, and sign into the one-child certificate program. Whether this is due to proximity to governmental establishments and the resulting pressures, or due to fear is up for debate. This unfairness, however, is still a violation of human rights. If all people are equal in the eyes of the law, why are some families allowed two children while others can only have one? Arguably, the Type I families living in an agriculture based homestead need more hands around the house to help with the chores and housework. While this concern is minimally addressed in the 1.5 child amendment to the policy, it still prevents families from building up a strong support network. This policy effectively goes against one of the longest laid foundations of Chinese society. As a society that has almost always valued large families, limiting a Chinese family’s ability to bear children goes against everything their culture values. The daughters of Chinese families move in with their husband’s family. The sons, on the otherShow MoreRelatedChina’s One Child Policy Essay1086 Words   |  5 Pageshave control over population, in 1970, a policy named China’s One Child Policy was introduced. Mingliang argues that, â€Å"China, through the one-child policy, has instituted the most aggressive, comprehensive population policy in the world† (1). This policy limits all families in the Republic of China to have only one child, regardless of the sex: however, within this policy there are some exceptions. It is possible to have two children only if the first child is born with a disability, if parents workRead MoreEssay Chinas One-Child Policy1583 Words   |  7 Pagesdoesn’t have. The one-child policy has created many problems for China after it was created by the Communist party to contro l population growth; however, China is taking steps towards relaxing it, and many more people are speaking out. The one-child policy has caused many more issues than it has solved. The restrictions people must follow are causing a lot of the problems. One of the issues is that China will not relax the policy (Olesen 1). By limiting urban families to one child in a family, ChinaRead More Population Control in China Essay1711 Words   |  7 Pageswhen they are born (Steven Mosher).† This quotation shows one method how China tries to carry through its population control in a manner which is very cruel and against human rights. We, Western people, do not understand why China needs a population control and why this control has to be carried out so harshly. But why had China to control its population? From 1949 on, Mao Zedong feared war with the United States or the Soviet Union. â€Å"China’s millions [of people] were the country’s primary weaponRead MoreCultural Analysis Of China s History1341 Words   |  6 PagesCultural Analysis of China China’s history is the world’s oldest unbroken civilization dating back to at least four thousand years. Through these years, China came to develop several dynasties, with the first being the Xia Dynasty which was formed in 2000 B.C. Following the Xia Dynasty was the Qin Dynasty; main reason for this dynasty was to reform all the regions of China. The key contributing factor is in this successful event, was a Chinaman by the name of Qin Shi Huang. He was the soleRead MoreChinas One Child Policy Does More Harm Than Good Essay1101 Words   |  5 PagesControl in China: One Child Policy Does More Harm Than Good Arzigul Ablet is a woman in China. She got permission from the Chinese government to become pregnant, with one exception: she had to give birth in early January 1997. Arzigul went into labor and ended up having her baby in December of 1996. Due to natures timing, the government fined her 3,000 yuan, or $362.40. This amount was equal to the amount Arzigul earned in a 6-month period (Fatkulin). The one-child policy in China cameRead MoreHuman Rights Violations in China - Should Western Companies Continue to Do Business with China?1636 Words   |  7 PagesHigh Commissioner for Human Rights (2010) claims that everyone is equally entitled to human rights without discrimination. In the western society, the principles of freedom, democracy and human rights are fundamental rights. However, the People’s Republic of China, commonly known as China, is still known as the largest human rights violator in the world. This raises the question whether or not western companies should continue doing business in China despite of the human rights violations. To findRead MoreCanada and Americas Obligations to China Essay1135 Words   |  5 Pages Chinas record of human rights violations is long and mind-boggling. Atrocities such as purging tens of millions of people during the Cultural Revolution, its infamous one-child-per-couple Population Policy, persistent oppression of Tibet a nd the bloody June 4 massacre at Tienanmen Square in 1989 have given the Chinese government a reputation of having little respect for human life. And yet, despite its tarnished record, China maintains its Most Favoured Nation trade status with the US and isRead MoreBirth Control And Abortion Should Not Be Used Widely1440 Words   |  6 Pagesdo not realize the harms of birth control pill and abortion. About this issue, Chinese one child policy always is a contentious problem. In China, there are 400 million babies were not be born after Chinese government implemented one child policy since 1982 (Mosher. 2011). Based on one child policy, the increasing of population is slow down, however in last two decades year, a lot of women who had second child were tolled to take abortion forcibly or pay an extremely expensive cost. However, theRead More Human Rights Violations of Chinas One Child Policy Essay4302 Words   |  18 Pagesto what extent government policy has violated the human rights of women in China. Government policy is important to the organization of countries. Government policies work to aid in political, economic, and social issues that can become detrimental to the function of a country. Flourishing government policies prove to be efficient and effective when implementation is deemed successful. The One Child Policy proved to be successful in reducing population size. As past policy rules have now been easedRead MoreOne Child Policy3929 Words   |  16 Pages   The one-child policy is the one-child limitation in the population control policy of the Peoples Republic of China. The Chinese government refers to it under the official translation of family planning policy. It officially restricts married, urban couples to having only one child, while allowing exemptions for several cases, including rural couples, ethnic minorities, and parents without any siblings themselves. A spokesperson of the Committee on the One-Child Policy has said that appr oximately

Mgt/420 Week 1 Role of Stakeholder Free Essays

Role of a Stakeholder Paper Janice Horton MGT/420 November 26, 2012 Thomas Ach Role of Stakeholders The stakeholder representation of excellence as obtainable challenge to include the growing requirement for organization to act in response to the requirements and prospect of more and more assorted cluster at the same time as unmoving distributes shareholder value. Countless of the ideology and the practice of superiority organization have been eager with the requirements and potential of meticulous groups that have been approved for an extended time as part of the conventional decision-making replica (Freeman, 1984). These include collections such as clientele, staff, and dealers. We will write a custom essay sample on Mgt/420 Week 1 Role of Stakeholder or any similar topic only for you Order Now The stakeholder model offers a hypothetical good reason and theoretical structure within which the excellence characteristic of associations with other, more varied, collection can be openly measured and lectured to in a holistic method. The stakeholder replica of quality can be consequently seen as basically different from replica that have come earlier than. Without a doubt, it is so different, it can be seen to symbolize an up-and-coming third age bracket of eminence that increasingly will substitute those that came former. Its focal point is motionless on excellence but the way in which superiority is lecture to be different. Three main stakeholders in Engro corporate hierarchy in Pakistan are the people who suggest and propose areas of improvement for enhancing the efficacy of quality management processes. The Board of directors plays an integral role to evaluate quality management processes throughout the life cycle of various projects while preserving and enhancing the image of the company. This resultantly improves quality in the management processes. Company employees are the stakeholders who gave candid feedback on the vision, progress, and evaluate the policies and highlight the areas of improvement. That is why a company like Engro has a policy that allows people to â€Å"Speak their Hearts out. † which allows their opinions and concerns to be heard. This tool also gives company’s many of ideas to improve upon their management style and processes. Various customers’ feedback surveys and surveys regarding knowing the voice of customers play an important role to give suggestions and opinionated ideas to add value to their systems and management processes. This brings definite value and quality in it. Another company like Agritech (Pak American Fertilizers Limited) in Pakistan arranges sessions with its major stakeholders during different times of the year. Customers, farmers, and dealers speak and help company improve upon their quality and processes. Sessions with Banks, suppliers, board of directors and employees are another toll to get 360 degree feedback on systems, quality, and processes to get ideas to build further upon them to improve management and quality in all aspects of their operations and systems of management. References Svendsen, A. (1998), The Stakeholder Strategy: Profiting from Collaborative Business Relationships, Berrett Koehler San Francisco http://www. cmqr. rmit. edu. au Wheeler, D. and M. Sillanpaa (1997). The Stakeholder Corporation. London, Pitman http://engro. com/our-businesses/engro-fertilizers-limited/ How to cite Mgt/420 Week 1 Role of Stakeholder, Essay examples

Changing Inequalities and Societal Impacts

Question: Discuss about the Changing Inequalities and Societal Impacts. Answer: Introduction: The Ashe Holding limited is a company that is equally owned by the Rosemary and Michael. The Ashe Holding Limited holds the share of the three companies that includes OAK limited, BEECH Limited and PALM Limited. In this case, Ashe Holding limited is planning to sell its stake of 85% in BEECH limited to a French company. The French company has made an offer of 120000 for purchasing its shares. The issue here is to ascertain the tax implication of sell its shares of BEECH Limited (Nolan et al. 2014). The taxation system in Ireland includes income tax; value added tax and many other types of taxes. The Tax Consolidation Act 1997 governs the capital gain tax that is payable by an individual and the companies. The rate of tax and assets on which the capital gain tax is calculated is dependent on the residential status of tax. If an individual or company is an ordinary resident of Republic of Ireland (ROI) for the tax year then the CGT is payable on the worldwide gain during that year (McQuinn and Addison-Smyth 2015). On the other hand, if an individual or the company is not a resident or an ordinary resident of Republic of Ireland (ROI) then in such case the tax implication is different. In case of foreign resident, the tax will be applied for the amount remitted to Republic of Ireland. The section 28 of the Tax Consolidation Act provides that if a gain is made on the disposal of the capital asset then Capital gain tax is chargeable. The section 532 of the TCA 1997 provides that for the purpose of capital gain the meaning of assets includes both tangible and intangible property. The section 525 of the Tax Consolidation Act 1997 states that the disposal means that sale of capital assets from disposal of an assets. The section 31 of the Tax Consolidation Act 1997 provides that CGT is charged on the gains after providing for allowable deductions (O'Connor et al. 2015). The capital gain tax is payable on disposal of shares. The capital gain on sale of shares is computed after calculating the chargeable gain. The chargeable gain on disposal of company shares is arrived at by deduction the cost of shares from the consideration that is received from the disposal of shares. It should be noted that the cost of the shares should be adjusted for the inflation before disposal of the shares (Mytton et al. 2014). The indexation is applied for shares that are purchased before 2004. In this case, the company purchased the shares prior to 2004. Hence, it can be said that the indexation will not be applied in calculating the capital gain on sale of shares. The rate of capital gain tax is 33% on sale of shares. In this case, Ashe Holding has decided to dispose 85% of the shares of Beech limited. The disposal of shares is a capital gain event as per the Tax Consolidation Act. Therefore, sale of share of the business is a capital event so capital gain tax should be calculated. The calculation is given below: Statement Showing calculation of Capital Gain Tax Particulars Amount Proceed from sale of Shares 1,020,000.00 Less: Cost of acquisition 534,000.00 Profit on sale of Shares 486,000.00 Tax Rate 33% Capital gain tax Payable 160,380.00 Table 1: Calculation of Capital Gain (Source: Created by Author) The above calculation shows that if the company sales shares of the Beech limited then the company will make a profit of 666,000.00 on sales of shares. The capital gain is computed by applying the current tax rate of 33% on the amount of shares (Gray 2015). The tax rate is applied on the profit on sale of share for calculating the capital gain tax payable. The calculation shows that the capital gain tax payable by Ashe Holding on sale of shares is 219780. Based on the above discussion it can be said that Ashe Holding limited is a resident company of Ireland. The calculation shows that the company will have to pay the capital gain tax of 219780. In Ireland, the Value Added Tax is governed by the legislation of Value Added Tax Consolidation Act 2010. The VATC Act 2010 provides that Value added tax (VAT) is required to be paid by the taxable person that are engaged in the business of supply or providing of services within republic of Ireland during the course of business. The VAT is applied for importing and supplying the goods or services from outside the European Union, the intra community acquisition, movable goods and others (Richelle et al. 2017). The discussion above shows that the VAT is payable by taxable person. The taxable person includes a person that carries on the business in the community or elsewhere. The taxable person includes both the person that are exempted from tax and farmers that pays flat rate of tax. The section 5 of the VATC Act 2010 provides that a person who is required to charge VAT is known as accountable person. Therefore, it can be said that as per the act, the taxable person is the accountable person and it includes individual, partnership, company etc. The accountable person are required to registered for VAT. The section 65 of the Value Added Tax Consolidation Act 2010 provides that a person involved in the supply of goods and services that exceeds threshold limit should register for VAT (Dukelow 2016). The section 37 of the VATC Act 2010 states that VAT is applied on the supply or receiving of goods and services. The VAT is charged on the total sum paid or payable that includes all the charges, commission, taxes etc. The section 38 of the Value Added Tax Consolidation Act 2010 provides that if the supply is between the connected person then the officer in the revenue will determine the value on which vat is chargeable (Breen et al. 2016). The value on which tax is charged is determined based on the the open market value. The open market value is determined by the referring to the amount that is reasonably expected to be paid for the goods and the services. If in the open market there is no comparable supplies then the cost price can be used as the value on which the tax is applied. The act provides that in general VAT is chargeable at the time of supply of goods and services (Christensen et al. 2013). The VAT becomes due at the time of issue of invoice or the date at which the VAT should have been issued. On the other hand if the payment is received in full or part before the date on which the VAT is normally due then in such case VAT is payable at the time of receipt of payment. The immovable property that are transferred during the course of economic activity are subject to value added tax. The section 94 of the Value Added Tax Consolidation Act 1997 provides that sale of property can be divided into two categories new property and old property. The property is classified as new or old property depending on the completion of the development (Godfrey et al. 2015). It should be noted that the VAT is chargeable for transfer of new property. It is provided that if a property is sold within five year of its completion then it is subject to VAT. This rule is known as the 5 years rule. The subsequent supply of property is also subject to VAT provided the transfer has occurred within two years of occupation, there was prior vat sales and the transaction took place between the unconnected parties. In general, the VAT is not applied for letting of property. In the act, no distinction has been made based on the period of lease. There are certain long leases that are regarded as the supply of property (Cantens et al. 2015). The landlord has an option for applying VAT in letting the property. However, it should be noted that thus option does not apply in case of letting of residential property or letting of property between the parties that are connected. If the connected party tenant is able to recover, VAT of at least 90% then the option to tax letting is available (Ball 2014). In the given case, Palm Limited has acquired a property in the year 2010 directly from a supplier for 1589000 that are inclusive of tax. The OAK Limited required storage for expansion. Therefore, it was decided to transfer the excess storage capacity from Palm Limited to Oak Limited. The owner have considered two options for transferring the property. The first is option is to transfer property as sales. The second that has been considered is the letting of property by Oak to Palm limited. The issue is to determine the tax implication for each of the above cases (Ting 2014). The Ashe Holding limited holds the majority of shares of Palm Limited and Oak Limited. Therefore, it can be said that the Palm Limited and Oak Limited are connected parties, as Ashe Holding commonly owns them. The act provides that in case of transaction between the connected parties the officer in revenue department will determine the amount on which the VAT is chargeable (Fuest et al. 2013). It should be noted that VAT is chargeable in case of property that are new. That means in case of transfer of old property the VAT is not chargeable. In this case, the Palm limited has acquired the property before 5 years from the date of transaction. Therefore, it can be said that the property transferred is an old property. Hence, in this case for the transfer of storage unit from Palm to Oak limited it can be seen that no VAT is chargeable. On the other hand, another issue that has to be evaluated is the leasing of property by the Oak limited to the Palm Limited. In general, there is VAT that is applied for leasing but the tenant can choose to apply for VAT. In this case, both the parties are connected so the option to tax on leasing does not apply. However, in the case study it is provided that Palm have recovered 100% VAT during the acquisition. Therefore, in this case if Palm Limited leases the unit then the company has the option to apply VAT on those transactions (Bozio et al. 2015). Based on the above discussion it can be concluded that the tax implication for VAT changes based on the two type of transaction. If the unit is transferred from Palm to Oak limited as a sale then the VAT is not chargeable as the property is old. If the Palm limited leases the property to Oak Limited then in such case the Palm has the option to apply Vat on the lease amount. In this case, several issues was identified during the Revenue Audit of Oak Limited. In this section of the report the issues are identified and the strategy for minimizing the penalties are also provided. In the first issue, it can be seen that the account has failed to deduct payroll taxes on bonus made to senior management. The law provides that the employer should calculate and deduct taxes at the time of making payment of wages, salary etc. This system of deduction taxes from wages and salary is known termed as Pay As You Earn (PAYE). The section 484 of the Income Tax Act 1967, further provides that if an employed person fails to make payment of income tax then the Revenue commissioner may provide notice to the employer for deducting the amount of income tax from the remuneration that is payable by the employer. In this case, the bonus that have been to senior management and they are typo rated taxpayers (Leinert et al. 2013). The PAYE compliance code provides that the PAYE taxpayer is an individual whose main source of income is taxed using the PAYE system and the non-PAYE income is taxed after reducing the tax credit and tax rate bands. The PAYE taxpayers has the option to corre ct or normalize the errors that have been made by nonpayment of taxes. In order to correct, the tax affair the taxpayer should contact the revenue officer for providing the details. The three ways that are available to the taxpayer for correcting the tax default. The first option is to declare the innocent error that have been made in computation and payment of tax (Nerudova 2015). The second option is to make the correction of the error. The third option that is available to the taxpayer is to make a qualifying disclosure. The options that are available to the taxpayer is dependent on the action or behavior that has resulted in the default of tax. The section 12 provides that the taxpayer is required to settle the underpayment irrespective of the cause of default. Therefore, in this case it is suggested that the taxes that are due on payment of bonus should be declared and immediately paid to the revenue department so that penalty is minimized. The benefit of this strategy is that the tax that were due will be declared and paid. The company will have to pay less penalties. The second issue is that the OAK limited is engaged in the business of supplying and installation of storage units. The company is charging VAT at the rate 13.5% on all invoices irrespective of the cost related to material or labor. The current Vat rate are zero rate (0%), the agricultural rate 4.8%, standard rate 23% and the low rate 13.5%. The low rate is further reduced to 9% for certain goods and services. The standard rate of 23% is applied for supply of goods and the reduced rate of 13.5% is applied for services. The 9% rate is applied for payment made for supply related to tourism sector. In this case as the company is engaged in both the selling and supplying of goods so the two third rule should be considered while making the decision related to payment of taxes (Houston 2014). The two third rule is applied when a transaction is regarded as supply of goods though the transaction appears to be a case of supply of service. The law states that if the value of goods is more than the 2/3rd of the total cost then in such case 23% should be applied and not the 13.5%. Therefore, in this case it is advised that the company should determine the cost of labor and cost of material before applying the VAT rate (McCloughan 2013). If on analysis it is found that the tax rate of 23% should have been applied then in such case the tax that is due should be immediately paid for minimizing penalties. The main benefit of the suggested strategy is to reduce the penalty. In addition to this strategy would help the company to make correct payment of tax on time (Spina 2015). The third issue is that an employee of OAK limited has worked in Germany for four months. The company has made a foreign earning deduction from the salary of the employee. The law provides that a relief from taxation can be claimed for the proportion of income earned by the individual by working for significant time in a relevant state. The relevant states includes India, Russia, Brazil, South Africa and China. In January 2013, other countries were included like Egypt, Algeria, Senegal, Tanzania, Kenya etc. In 2015, there were further countries that have been added in the list of relevant states. However, the list does not include Germany so the foreign earning deduction should not be made from the salary. Therefore, it is suggested that the wrong deduction that have been made in calculating taxable salary should be added so that the correct amount of tax can be determined. It is advised to determine the correct tax and pay the amount that is due if necessary (Morgan 2016). The fourth issue is that the company have purchased a software from Spain. The company in Spain did not charge VAT so the accountant of the company has ignored the computation of VAT. The law provides that if the company is a VAT registered company in Ireland then the company can purchase goods VAT free. This process is known as inter community acquisition. Then in such case, the company will be liable to account for VAT on acquisition. Therefore, in this case the company should not ignore the VAT. The company is required to account for VAT on acquisition. This strategy will benefit the company by reducing the penalty (O'Connor 2013). The Value Added Tax Consolidation Act states that if the VAT becomes payable but it is not paid by an accountable person. Then in such cases, simple interest rate of 0.0274% per day is charged during the period the amount has remained unpaid. The simple interest on daily basis is also applied for excess amount refunded. Various penalties are imposed on the taxpayer. If the accountable person fails to register then 4,000 is charged as penalty (Lyons and Wightman 2014). The law provides that if proper records and books are not maintained then the penalty of 4,000 is charged. In case of failure of making invoices, the amount of 4,000 is charged as penalty. The list of reason is provided below for which the penalty of 4,000 is applied, this are: quarterly statement of intra-Community supplies; non-registered person VAT invoice; obstructing or delaying the revenue officer in exercising their power of is 4,000 In the case study, there has been many instances where there has been underpayment of tax. The OAK limited has failed to deduct payroll taxes this has resulted in under payment of taxes. The company supplies and installs storage units the company applies 13.5% on all invoices (Kabatek et al. 2014). If the two third rule applies then the company will have to make payment of tax at both the rate 23% and 13.5%. In such case, there is an underpayment of tax by the company of 23% on all the material supplied. The company has wrongfully deducted an amount of foreign Earning deduction from the salary of the employee as a resulted there is a short payment of tax that have been made. The company has not accounted for VAT on acquisition this could also result in short payment of tax. Reference Ball, J., 2014.What is to be Done for Ireland?. Cambridge University Press. Bozio, A., Emmerson, C., Peichl, A. and Tetlow, G., 2015. European Public Finances and the Great Recession: France, Germany, Ireland, Italy, Spain and the United Kingdom Compared.Fiscal Studies,36(4), pp.405-430. Breen, R., Hannan, D.F., Rottman, D.B. and Whelan, C.T., 2016.Understanding contemporary Ireland: state, class and development in the Republic of Ireland. Springer. Cantens, T., Ireland, R. and Raballand, G., 2015. Introduction: borders, informality, international trade and customs.Journal of Borderlands Studies,30(3), pp.365-380. Christensen, J., 2013. Bureaucracies, neoliberal ideas, and tax reform in New Zealand and Ireland.Governance,26(4), pp.563-584. Dukelow, F., 2016. Pushing against an open door: Reinforcing the neo-liberal policy paradigm in Ireland and the impact of EU intrusion. InThe Sovereign Debt Crisis, the EU and Welfare State Reform(pp. 69-93). Palgrave Macmillan UK. Fuest, C., Spengel, C., Finke, K., Heckemeyer, J. and Nusser, H., 2013. Profit shifting and'aggressive'tax planning by multinational firms: Issues and options for reform. Godfrey, B., Killeen, N. and Moloney, K., 2015. Data gaps and shadow banking: Profiling Special Purpose Vehicles activities in Ireland.Q3Q3, p.48. Gray, A.W., 2015. Industrial Policy in a Small Open Economy: The Case of Ireland. InEconomic Planning and Industrial Policy in the Globalizing Economy(pp. 239-256). Springer International Publishing. 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