Shareholder reports reflecting the name the tax exempt money fund of america are applicable to american funds shortterm tax exempt bond fund and should be used with. Consistently ranked top academic institution by higher education commission. Prospectus 201516 khyber medical university peshawar, pakistan. Prospectus is a licensed certified public accounting firm that optimizes the extensive training and knowledge base of a cpa, bookkeeping and support staff to best fit our clients needs. The first part is this prospectus supplement, which describes the specific terms of this offering of the notes and also adds to and updates information contained in the accompanying prospectus and the documents incorporated by reference into this prospectus supplement and the accompanying prospectus. Under the corporations act, healthscope must be a public company at the time the offer is made.
This information must be accompanied or preceded by a current proshares trust ii prospectus. This prospectus expires on 28 july 2016 prospectus expiry date. Summary prospectus supplement march 23, 2020 putnam tax exempt income fund summary prospectus dated january 30, 2020 effective july 1, 2020, the following information replaces similar information provided with respect to class a shares of the fund under fees and expenses. The risk that the fund could lose money if the issuer or guarantor of a fixed income security. Part hia companys constitution division iarticles of association 20regulations may prescribe model articles. Dcs001q 2016 sales and use tax annual return booklet. It contains general information to assist you in completing your 2015 tax return, however it should not be relied on as taxation advice. Prospectuses and fund documents putnam investments. The prospectus is dated 29 june 2015 and has been lodged with the australian securities and investments commission asic. There is no guarantee that dividends or interest income will be paid. Financial report of revenues and expenses 4rd quarter 2015. Worldwide income return worldwide income return completing the return returning the tax form decision income not taxable in the netherlands.
Please read the prospectus carefully before investing. Securities and exchange commission sec has not approved or disapproved these securities or passed upon the adequacy of this prospectus. Email id form student student internet access form migration certificate cancellation form medium of instructions certificate. Choosing an investment vehicle european real estate fund regimes pwc 2 this booklet aims to give an overview of the most common european collective investment vehicles civs suitable for investment in real estate, including their legal form, as well as their regulatory and tax position. Father name islamabad model postgraduate college for men, h8, islamabad 002 1100214100845000002mohees u zaman hameed khan absent 5000003muhammad asim tahir chaudhry 11002141 chaudhry tahir compt. Prospectus october 1, 2015 franklin new york tax free income fund the u. Qualifying investor alternative investment fund qiaif. Morningstar has awarded this fund 3 stars based on its riskadjusted performance compared to the 146 funds within its morningstar category. Faculty of applied social sciences and humanities university of delhi south campus admission brochure 2015 16 for bachelor o management studies bachelor o business administration nancial investment analysis b. Any representation to the contrary is a criminal offense. Deloitte provides audit, tax, consulting, and financial advisory services to public and private clients spanning multiple indust ries. Hons business economics 2015 degree n enclature subject to appr al the executive council, universit delhi. Tiaa 2020 tax guide 3 heads of households if taxable income is.
Competent authority assistance internal revenue service. Particulars itrbir afssec farbsp x x responsibility for. Qualifying investor alternative investment fund or qiaif is a central bank of ireland regulatory classification established in 20 for irelands five tax free legal structures for holding assets. Congress created section 7704 of the tax code 26 u. The funds income may be subject to certain state and local taxes and depending on an investors status, to the federal alternative minimum tax amt. Fasb proposes to simplify equity method accounting. Partnership tax return 2015 australian taxation office. Qau alert no 201619 filing of fs itr and other required attachments the following reminders must be observed in preparing the documents e. European union cons ultation o n prospectus directive exemption for share schemes february 2015 background the european union prospectus directive eupd provides a specific exemption from the requirement to publish a prospectus for offers of securities by a company to its employees or those of its affiliates. As of december 20, 2019 no dimensional us mutual funds held shares of xinjiang xinxin mining ticker 3833. By virtue of this supplemental prospectus, the issuers 2015 half year financial report is hereby incorporated in and forms part of this supplemental prospectus, and is thereby. Prior to february 28, 2015, the ltip portfolio was the dimensional retirement fixed income fund iii. Line 7 on form fr800a sales and use tax annual return is now reserved.
No offer securities will be allotted, issued, transferred or sold on the basis of this. There is no guarantee that distributions will not be made in the future. This prospectus is an important document and should be read in its entirety. An example of a competent authority issue handled by apma is the economic double tax that could be incurred as a result of an allocation made by the irs under section 482 of the code or by a foreign tax authority under an equivalent provision in its domestic law. John wilkinson primary school coalport road broseley tf12 5an telephone. For more complete information, or to obtain a prospectus on any voya fund, please contact your investment professional or voya investments distributor, llc at 800 9920180 for a prospectus. For the 2015 afs, deadline of submission to sec is from april 18, 2016 to may 20, 2016, depending on the last digit of companys sec registration number. Explanatory notes tax return form c 2015 belastingdienst. The development of skills in federal tax research, including locating sources of. Amerikaanse belastingwet facta foreign account tax compliance act voor u gelden. For paperwork reduction act notice, see your tax return instructions. Downloads quaidiazam university, islamabad, pakistan qau. Capital gains tax windfall tax 2015 2014 tax on rezoning profits or gains 0% 80% 1there are other rates of cgt including for certain venture capital fund managers. The overall morningstar rating tm for a fund is derived from a weighted average of the performance figures associated with its 3, 5, and 10year if applicable morningstar rating metrics, which are based.
Please note that after tax returns are not relevant for a shareholder who holds fund shares in a tax deferred account, such as an individual retirement account or a 401k plan. Proshares ultra silver agq distributions proshares etfs. The following is added to the section of each funds summary prospectus and prospectus entitled summary of principal risks. The prospectus should be read carefully before investing. Please read the fund prospectus carefully before investing. Ge current reports on form 8k filed on february 11, 2015, april 10, 2015, april 27, 2015, may 8, 2015, may 27, 2015, may 28, 2015, june 10, 2015, july 6, 2015, august 7, 2015, september 21, 2015 both, october 5, 2015 both, october 16, 2015 both, but only for those portions that have been filed rather than furnished for the report filed. This prospectus contains financial data for the fu nds through the fiscal year ended october 31, 2019. On june 5, 2015, the financial accounting standards board fasb issued a. Prospectus september 1, 2015 franklin federal tax free income fund the u. Subordinated debt or subordinated debt note is a financing tool that can be recognized in regulatory capital, if structured appropriately. Tax controversy lawyers represent corporations, small businesses, tax exempt organizations, tax professionals, and individuals in audits, administrative appeals, criminal investigations and litigation with the internal revenue service and state and local tax authorities. Izharulhaq, phd, quaid e azam university, pakistan. Finally, we summarise some key tax accounting areas that could be relevant to the preparation of 2015 yearend financial statements.
Under the base prospectus, xbt provider ab publ the issuer or xbt provider may, from time to time, issue certificates and apply for such certificates to be admitted to trading on one or more regulated. Sales tax receipts in unincorporated clark county increased 11. Welcome to birstall primary academy the pupils, staff and governors are very proud of birstall primary academy. Since 1991, the city has projected five year capital project requirements of all departments.
Vanguard target retirement funds prospectus investor shares. The information in this preliminary prospectus is not complete and may be changed. Alliancebernstein municipal income portfolios alliancebernstein municipal portfolios. For an individual who itemizes income tax deductions, medical expenses are deductible to the extent that they exceed 10% of the individuals adjusted gross income agi. A separate office of the students financial assistance osfa is established in quaidiazam university, islamabad in. Starting the second quarter of 2003, new york state and city quarterly estimated tax advances are paid through direct deposit systems for credit to each taxpayer account. Form 2106 2015 employee business expenses department of the treasury internal revenue service 99 attach to form 1040 or form 1040nr. Maratha vidya prasarak samajs college of soclal work imrt building mvp shivajinagar, gangapur road, nashik 2 ms ph. We may not sell the securities until the registration statement filed with the securities and exchange commission is effective. Wisdomtree is an etf sponsor and index developer that uses a rulesbased methodology to select and weight companies. Mutual fund tax information wells fargo asset management. Annuity contracts and certificates are issued by teachers insurance and annuity association of america tiaa and college retirement equities fund cref, new york, ny.
Prospectus dated 9 march 2015 vestas wind systems as incorporated with limited liability in denmark, registered with the danish business authority under company registration number 10 40 37 82 500,000,000 2. These securities may not be sold until the r prospectus dated, 2015. E thiopia introduced value a dded tax vat in the year 2003 as a re placement to sales tax. The potential tax effects of the retail entitlement offer will vary between investors. Anyone making false statements on issuance of prospectus of shares. Vanguard lifestrategy funds prospectus investor shares. Requires the issuance of electronic receipts or electronic salescommercial invoices in lieu of the manual receipts and salescommercial invoices for taxpayers. To obtain a prospectus containing this and other important information, please.
The current prospectus and statement of additional information dated february 1, 2020, as may be supplemented from time to time, are incorporated by reference into this summary prospectus. The following table sets forth the reconciliation of adjusted ebitda to profit loss before income tax for each of q1 2016, q1 2015, fy 2015. The capital improvements projects of the city of williamsburg are administered through two funds, the sales tax fund for general improvements, and the utility fund for water and sewer projects. Aifmd has forced fund managers and investors to change their. Defaulters may be suspended from subsequent investment in government securities. The irish collective assetmanagement vehicle or icav is the most popular of the five irish qiaif structures, and was designed in 2014 to rival the cayman island spc.
Summary prospectus lord abbett intermediate tax free. The office of the comptroller of the currency occ has separate licensing rules for subordinated debt issued by national banks 12 cfr. For individuals age 65 or older, the threshold remains at 7. Securities and exchange commission for the last 12 months are available below. As of the date of this free writing prospectus, available information for the first calendar quarter of 2015 includes data for the period from january 1, 2015 through february 26, 2015. Investors should obtain details of amounts payable for successful bids, from central bank on thursday, 1012 2015. A summary of potential australian and new zealand tax implications is contained in section 7 of this prospectus. It contains information about the companys financial status, business plan, recent performance, contingent obligations, and other operating and financial matters. Tobacco products are now reported on form frq tobacco products excise quarterly tax return. For a prospectus, or a summary prospectus if available, containing this and other information for any putnam fund or product, contact your financial representative, call putnam at 18884putnam 18884788626, or click on the prospectus section to view or download a prospectus. Accordingly, the quarterly high, quarterly low and close data indicated are for this shortened period only and do not reflect complete data for the first.
This preliminary prospectus is not an offer to sell nor does it seek an offer to buy these securities. Prospectus offer by westpac banking corporation of shares in bt investment management limited westpac banking corporation abn 33 007 457 141 date of this prospectus 22 june 2015 lead managers. Ubs ag, australia branch macquarie capital australia limited this is an important document that should be read in its entirety. A copy of this prospectus was lodged with the asic on that date. Taxqualified ltci premiums are considered medical expenses. Paragraph of the report acknowledges that the lob rule paragraph 16 of the report needs to be. Consider the investment objectives, risks, and charges and expenses carefully before investing. Effective immediately, each funds summary prospectus and prospectus are amended as follows. Qau alert no 201619 filing of fs itr and other required.
A prospectus is a document that is published by, or on behalf of, the selling company in an acquisition, a private capital placement or an initial public offering. Choosing an investment vehicle european real estate fund. The tax exempt money fund of america sm converted to a shortterm tax exempt bond fund on august 7, 2009, and changed its name to american funds shortterm tax exempt bond fund. Wells fargo funds forms 8937 global dividend opportunity fund 1031. Quaidiazam university qau is the premier seat of learning in pakistan, known for its research and excellence in teaching. Complete applications due for doctoral programs in psychology for fall 2015. Undergraduate prospectus 20152016 comsats islamabad.
An excise tax on these products will be paid at the wholesale level. Bfa, the investment adviser to the fund, has contractually agreed to waive a portion of its management fees in an amount equal to the acquired fund fees and expenses attributable to the funds investments in other series of ishares trust, ishares, inc. However, all investors should satisfy themselves of any possible tax consequences by consulting their own professional tax advisers. Vat is the principal source of revenue for the ethiopian government. Undergraduate prospectus 201516 is correct at the time of printing. Section ageneral information you must complete this section if you are claiming vehicle expenses. The increasing transition from manual to computerized system in pakistan. Healthscope is currently a proprietary company as at the date of this prospectus, healthscope, one of the issuers of this prospectus, is a proprietary company. General admission requirements to graduate studies. State and local income taxes are not reflected in the calculations. This prospectus provides information and should not be taken as binding on the. This faculty prospectus must be read in conjunction with the general information and regulations prospectus.
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