The Declaration Of Universal Human Rights - 869 Words

In 1948 the United Nations General Assembly (UNGA) set forth a declaration of universal human rights. The goal was to set a common standard of rights based on â€Å"recognition of the inherent dignity and equal and inalienable rights of all members of the human family.† It was meant to become the perfect social contract but unfortunately was not upheld even by the signatory nations themselves. Many critics now looking back have cited the overreaching ideals as the downfall of the declaration but yet many have responded saying it is simply in the nature of humanity to disregard the social contract when it no longer suits them. With these arguments in mind, what are basic human rights, if any exist, where are these rights drawn from, and are any rights truly inalienable. The word inalienable actually can be quite invaluable in defining the concept of basic human rights. Inalienable by definition means, â€Å"unable to be taken away from or given by the possessor,† but w hat rights do humans possess that fit that definition? A man’s life can be taken, his possessions stolen, and his liberties taken away. In essence nothing is safe and there are no natural guarantees but one the fear of death, a concept discussed quite thoroughly in Thomas Hobbes’ Leviathan trilogy. This fear became the groundwork of what may have been the first social contract, when two men expressed their desire to refrain from killing each other and agreed to take no action in doing so. The concept of basic humanShow MoreRelatedThe Universal Declaration Of Human Rights1728 Words   |  7 Pagespeople. Culture can impede progress and leave women, minorities and other sub-sects of a society without the basic human rights that they deserve. Clinging too close to culture can be dangerous. The Foundations of a Universal Declaration The Universal Declaration of Human Rights (UDHR) was drafted shortly after the United Nations was established in 1945. The aim of the Declaration was to ensure that an atrocity such as the mass killings of Jews and other minorities in Nazi Germany would never happenRead MoreThe Universal Declaration of Human Rights1131 Words   |  5 PagesHuman rights are moral principles that set out specific standards of human behavior, and are normally ensured as lawful rights in both national and global law. They are acknowledged to be inalienable, since anybody is characteristically qualified for it essentially on the grounds that they are individuals. Whatever our nationality, sex, shade, religion, dialect, or ethnic source is, we are all just as qualified for our rights without separation or discrimination. All human rights are resolute andRead MoreThe Universal Declaration Of Human Rights Essay1368 Words   |  6 Pages The Universal Declaration of Human rights was adopted in the UN gene ral assembly by the 10th December 1948. This is the first time that the world recognized that everyone had the right to enjoy freedom of speech, freedom of religion and freedom from fear and want, and many other rights. International human rights come along way; before there was no rights. The idea of having rights that led to the development of international human rights takes time. There are benchmarks developments in internationalRead MoreThe Universal Declaration Of Human Rights Essay1276 Words   |  6 PagesA human right is an ethical choice and moral belief belonging to all humans regardless of traits, status, location, color, gender, or belief system. Making the connection to a universal law, the United Nations Rights High Commissioner explains these rights are, â€Å"guaranteed by law† and protected as â€Å"fundamental freedoms† (OHCHR, 2016). The Cambridge Dictionary defines privilege as â€Å"an advantage that only one person or group of people has† listing examples such as having a high social position or wealthRead MoreUniversal Declaration Of Human Rights1263 Words   |  6 PagesAccording to the Universal Declaration of Human Rights, a doctrine created to ensure a mutual standard of treatment amongst all humans, every person deserves an equal set of life standards. According to Article 18 of this 30 Article document, â€Å"everyone has the right to freedom of thought, conscience and religion; this right includes freedom to change his religion or belief and freedom, either alone or in community with others and in public or private, to manifest his religion or belief in teachingRead MoreThe Universal Declaration Of Human Rights1417 Words   |  6 PagesImplemented in 1948, the Universal Declaration of Human Rights (UDHR) delineates the basic rights and freedoms entitled to all humans. The freedom of speech and the right to express beliefs freely is a universal human right protected by Article 19 of the UDHR. It declares that â€Å"everyone has the right to freedom of opinion and expression† and can â€Å"hold opinions without interference†. The regional agreements of Iran, China and Bahrain are in accordance with the Universal Declaration and are fully dedicatedRead MoreThe Universal Declaration Of Human Rights892 Words   |  4 PagesHuman rigths is an essential component of a tolerant and individually satisfied society. They are created to defend people’s dignity, equality and liberty. However, for thousands of years people lived with no garanteed rights, until 1948, when United Nations adopted the Universal Declaration of Human Rights. But is the Universal Declaration of Human Rigths really universal to all states and humans living in them? I am going to argue if Human Rights should or should not be unically adapted to differentRead MoreThe Universal Declaration Of Human Rights875 Words   |  4 PagesI feel that the Universal Declaration of Human Rights (UDHR) does have a western bias. Many people look to US for guidance, but not many other nations copy our way of life. States can sign treaties, but they cannot be reassured that the other nation will keep its word. The US and the UN should maybe not be engaging in promoting western society, but they should be engaging in promoting the protection of human rights. The UN UDHR fought for minimal rights in 1948 by identifying three types of generationsRead MoreThe Universal Declaration Of Human Rights1485 Words   |  6 Pages1003236982 The Universal Declaration of Human Rights states â€Å"that human rights are held by all persons equally and universally forever† –hence, they are universal held. This is due to them being the exact same for all human beings anywhere in the world. One cannot acquire human rights because of where they come from, but because they are a member of the human race. Nobody can lose those human rights, nor can they be taken away for whatever the reason may be. Together, we have the right to express ourselvesRead MoreThe Universal Declaration Of Human Rights3323 Words   |  14 Pagesthe Universal Declaration of Human Rights (1948), the concept of human rights has gradually become one of the most commonly accepted universal norms, referred to in United Nations resolutions, national constitutions and regional and international treaties. Even so, human rights violations occur on an almost daily basis in countries around the world. The term seems to be at the forefront of contem porary political discourses, with its meaning at most times remaining unclear. In theory, human rights

Discrimination in the United States Today Essay - 2048 Words

In the United States today discrimination is still an issue in society. As a society progress has definitely been made, but it has never fully gone away. Some of the most discriminatory action takes place in the American justice system. Young minority males between the ages of 25-29 are subject to being treated the most unfairly while whites of the same age are still being treated better than any race in this country. African American and Hispanic males are being incarcerated at higher rates than white males in America. Not only are minorities being incarcerated more, but also they are subject to harsher sentencing terms, fall victim to police racial profiling, and have disparities in the war on drugs. Also whites are still the dominant†¦show more content†¦It may seem that incarceration rates are high for minorities at the federal level, but the rates are even higher at the state levels. African Americans are 5.6 times, and Hispanics are 1.8 times more likely to be incarcer ated than whites. Young African American and Hispanic males are leading incarceration rates for robbery, drug offenses, followed by murder and nonnegligent manslaughter. Whites show a significant lower number than of the Hispanics and blacks for the violent crimes, but lead incarceration rates for rape and sexual abuse. Whites also exceeded minorities in property crime (108,560), compared to blacks (78,197) and Hispanics (38,264) (E. Ann Carson and Daniela Golinelli, 2013). The demographics show that young minority males are being incarcerated at higher rates for majority of the main crimes Minorities are being sentence to jail for harsher punishment more than whites in the United States. In this disparity of the justice system, young white males between the ages of 18-29 were 38% less likely to be sentences to prison than black men of the same age group (Kansal, 2005). According to Kansal (2005) â€Å" Young uneducated or unemployed African American and Hispanic males are more likely to serve longer sentences and, have aShow MoreRelatedaffirmative action1695 Words   |  7 Pagesfavoring those who tend to suffer from discrimination, esp. in relation to employment or education; positive discrimination. In the 1940s: President Roosevelt signed an order making discrimination illegal in defense contracting. 1954: The U.S. Supreme Court ruled in Brown v. Board of Education that separate but equal facilities on the basis of race were unconstitutionally discriminatory. The Act of 1964: Congress passed the Civil Rights Act prohibiting discrimination based on race, sex, natio nal originRead MoreRace Relations : A Resolved Issue?1644 Words   |  7 Pagescivil rights movement, it is still present in politics and the work place today. Race relations works to better the rights of minority citizens and to lessen the gap between the races. With the facts stated above, race relations are an important issue in the United States of America. Race is a much discussed social and political topic. Race, especially in the United States is everybody’s business. Profiling is evident today, where going to an airport can be a hassle if you fit a certain stereotypeRead MoreEssay on African American Minority Group822 Words   |  4 Pagesethnic groups that experienced a combination of segregation, racism, and prejudice; African Americans is one of the few that is still faced with one or more forms of discrimination today. The majority of African Americans came to the United States from Africa to be slaves, while others are citizens or residents of the United State s from partial ancestry a form of the native population. In 1619, the first recorded Africans were recorded in British North America in Jamestown, Virginia, and the numbersRead MoreDiscrimination Research Paper1520 Words   |  7 PagesResearch Report Kevin Clerkley Discrimination Thesis Statement: Throughout the United States, there are millions of Americans who are struggling against direct and indirect discrimination. Discrimination is the making of a difference in treatment or favor on a basis other than individual merit (Merriam Webster Dictionary). Our world has always been faced with the problem of discrimination. It is one of the most discussed topics nowadays and throughout history. In all countriesRead MoreThe Universal Declaration Of Human Rights1548 Words   |  7 Pages Freedom from discrimination is a basic human right. Human rights means, all human beings are born equal in dignity and rights. These rights are inalienable to all individuals, since they come from nature or from God. The Universal Declaration of Human Rights by the United Nations in article seven establish that, â€Å"All are equal before the law and are entitled without any discrimination to equal protection of the law. All are entitled to equal protection against any discrimination in violation ofRead MoreRacial Discrimination And Its Effect On Society1080 Words   |  5 PagesThroughout history and even today, racial discrimination continues to be persuasive in the world, especially in employment. Unfortunately, one’s race and background can affect their ability of getting a job. There may be many different reasons and causes as to why there is such an effect with one’s employment opportunity. Yet, racial norms have been embedded in labor markets and have shaped ma ny different preferences ever since the start of it. Therein lies the problem of race in its ability to changeRead MoreThe Importance Of Equal Rights And Opportunity In America1113 Words   |  5 Pagesmatter their race, religion, social status, gender, or sexuality. According to none of the aforementioned factors of a person’s identity should anyone face discrimination denying them of equal rights and opportunity. In my America, no one is denied their rights. In my America, everyone has the opportunity to pursue their passion. In America today we see people not being given equal rights and opportunity, for reasons such as the fact that they are a woman or that they aren’t white. These factors doRead MoreRacial Discrimination Of The United States1233 Words   |  5 PagesIntroduction Racial discrimination is defined as â€Å"when a person is treated less favorably than another person in a similar situation because of their race, color, descent, national or ethnic or igin or immigrant status† (Thomas). Racial discrimination in the workplace is a real problem in our world today. Not only is it against the Constitution, but it is morally and ethically wrong. Throughout history, many people have fought for equality among races, and the fact that racism is still an issue inRead MoreDiscrimination Effects from the 1930s1530 Words   |  7 PagesThe Results of an era of Discrimination Discrimination is a disease. This is a greatly popular quote straight from the mouth of Robert Staunbach. Many people consider the 1930s to be a terrible time of prejudice, especially to some violent extremes. Between racism, sexism, and social prejudice, discrimination levels were about the highest America has ever seen. This was a difficult time for African Americans in the U.S, and despite the decline of organizations such as the Ku Klux Klan, racismRead MoreSummary Of The Case For Reparations 1057 Words   |  5 PagesMy House Is Your House Slavery and racism was the plague of the United States. It followed on the heals of government policy and trickled down the social ladder for many years. Racial discrimination is still existent today, though people are afraid to talk about it, for fear of admitting ancestral sin and current stereotypes. Ta-Nehisi Coates expresses these ideas in his article â€Å"The Case for Reparations†, and focuses on the issue of home ownership in Chicago. The bottom line of his article

Marketing and Advertising Law for Trade Act -myassignmenthelp

Question: Discuss about theMarketing and Advertising Law for Trade Marks Act. Answer: The issue here is to verify if the manufacturer could claim the right ownership of the trademark Lazeabouta, Secondly manufacturer must prove that consumers actually confused between the two brands, third that the mark Lazeabout were similar in both by visual and by sound, also the manufacturer must show that the importer was offering the same services as them and that the targeted customers were also similar.[1] Rule: Under the Trade Marks Act 1995 article 17, the manufacturer is required to register the trademark which will identify them solely as the brand owners. Application: The court cannot grant the trademark right to the manufacturer since it was not registered by them,[2] but based on other bylaws the importer would be found guilty of infringement, but the court will have to consider the other factors mentioned above. Therefore the allegations of the manufacturer can be proven under the trademark law. Issue: whether an impression was created by one business to mean that their product and services are one and the same with the other under passing off. Rule; Passing off under intellectual property law section 120 means misinterpretation by a business showing that their products are one and the same with another. Application: The appellants argument cannot stand in court since the two businesses were different, the defendants business dealt with garbage collection while the latter was associated with clothing and toys hence the consumers could not confuse between the two. Conclusion: It is clear that the defendants intention was not to breach the law since no impression was created considering the names were also differentiated with one being Wombles Ltd and the other Wombles skips skips here suggesting the nature of the business. Section 18 of the Australian consumer law discourages companies from deceiving customers by giving false information about their product or services. The appellant should prove if this was the intention of the defendant.[3] Remedies The German Company Can Take Against The Australian Company Issue: The German company should prove that the mark used by United Breweries was actually similar to theirs and that they owned the trade mark as it was registered by them. Also the company should prove intentional behavior of the other company to mislead the consumers into believing that the products of the two companies were one and the same by using the brand which is similar by sound and also by indicating that the beer was German made when actually it is not.[4] Rule; Passing off is a law that prohibits businesses from false misinterpretation of goods and services under the 1995 Act. Application; This breaking of law by the Australian manufacturer gives the Germans a good basis for taking action and moving to the courts where a court ruling can be granted[5] and if the plaintiff succeeds in proving their case the defendant will be required to pay for damages caused. Issue: The United breweries was wrong since they claimed to be associated with the German company by using similar bottle to that used by the Germans and also by using label which had German flag implying that their beer was from Germany which was a lie. They also lied about the contents of their beer when in fact they were using one of their old beer only under a different name. Rules: Under ACL the companies are not supposed to use false information regarding the product when marketing. Application: The German company can use these points to take action against the united breweries under the Trade Practices Act section 120(1) because they breached the law in more than one way, and request to be compensated for the damages caused or for the company to be given public warning or seek a court hearing or file for trademark infringement.[6] Bibliography Dunn, Heather. "Five best practices in advertising law." Marketing News, 2015., 20, Fueroghne, Dean Keith. Law Advertising : A Guide to Current Legal Issues. Lanham, Maryland: Rowman Littlefield Publishers, 2017 Kolah, Ardi. Essential Law for Marketers. London: Kogan Page, 2013. Scholtes, Virginia E. "TRADEMARK LAW: The Lexmark Test for False Advertising Standing:When Two Prongs Don't Make a Right." Berkeley Technology Law Journal 30, (January1, 2015): 1023

Taxation Law Tax Assessment Act

Question: Describe about the Taxation Law for Tax Assessment Act. Answer: Tax on Capital Gains According to the Income Tax Assessment Act 1997, acquisition of asset before 20 September 1985 is entitled to exemption from the tax liability under capital gains. However, if the substantial changes have been implemented on such assets then it will be taxable under the head capital gains and loss. In the present case study, the capital asset purchased by Fred was holiday home on March 1987 hence, the provisions of section 104 ITAA 97 shall be applicable on disposal of the capital asset. If the amount of sale proceeds is more than its acquisition cost then the difference is termed as capital gain whereas if the sale proceed is less than the acquisition cost then the difference is known as capital loss (Shah, 2015). In the present assignment, determination of net capital gain for the current tax year has been ascertained in the books of Fred. As per the regulation of capital gain taxation, an individual assessee is eligible to pay tax on the assessable value of the capital gain for the current taxation year. The assessable value is determined by considering the costs on legal fees, brokerage charges and cost of improvement or other substantial charges incurred to acquire or dispose off the asset. Additionally, the acquisition cost of asset is required to the adjusted by the indexation factor if the asset had been bought before September 21, 1999 (O'Connor et al., 2016). In case of Freds holiday home which was purchased during the year 1987 and the garage was constructed during the year 1990 hence, the assessable value of asset can be determined by applying the indexation method. On the contrary, assessable value of the capital asset is also determined by using the discounting method since the period of holding the asset is more than 12 months. As per the regulations of ITAA97 for the purpose of deduction in determining the taxable value of capital asset, the taxpayer is entitled to claim deduction by applying the several discounting methods. One of the methods is indexation method and the other method is discounting method by deducting the 50% of the taxable value as an exempted value (Weber, 2015). Hence, the net capital gain from the sale of Freds holiday home during the current tax year is computed as follows: Computation of capital gain during the current tax year 2016 using indexation method: Particulars Amount $ Amount $ Fair value consideration 800,000.00 Less: Expenses related to sale: Legal fees 1,100.00 Commission 9,900.00 (11,000.00) Net value of consideration 789,000.00 Less: Cost of acquisition: Purchase cost subject to indexation 149,668.87 (100000*67.8/45.3) Stamp duty 2,000.00 Legal fees 1,000.00 Cost of building a garage 20,000.00 (172,668.87 ) Capital gain 616,331.13 Table 1: Capital Gain using indexation method (Source: Created by author) Computation of capital gain during the current tax year 2016 using discounted method: Particulars Amount $ Amount $ Fair value consideration 800,000.00 Less: Expenses related to sale Legal fees 1,100.00 Commission 9,900.00 11,000.00 Net sale of consideration 789,000.00 Less: Cost of acquisition Purchase cost 100,000.00 Stamp duty 2,000.00 Legal fees 1,000.00 Cost of building a garage 20,000.00 123,000.00 Capital gain 666,000.00 Discount @50% 333,000.00 Net capital gain 333,000.00 Table 2: Capital Gain using discounting method (Source: Created by author) Considering the above valuation of the capital asset, holiday home sold by Fred during the current tax year it can be observed that the net capital gain in the indexation method is more than the discounted method. Therefore, it is recommended that Fred should adopt the discounted method to determine the taxable value of the capital asst holiday home. Further, if there is capital loss exist in the block of capital asset then the same can either be set off or carry forward to the subsequent assessment years as per the taxation ruling ITAA97. In the given case there exist net loss from the sale of shares by Fred valued to $10,000 during the last financial year and such loss shall be entitled to set off from the amount of capital gain arise in the current tax year. However, the asset should be long-term asset because as per ITAA 97, capital loss from short-term asset cannot be set off from the long-term capital gain (McCormick, 2015). Since, the nature of the loss from the shares incurre d by Fred is not mentioned it is assumed that the investment on shares was made for long- term period. Hence, the set off criteria can be availed by Fred from the current years net capital gain valued to ($333,000- $10,000) = $323,000. Additionally, the regulations of capital gain ITAA97, several capital assets are exempted from the taxability of capital gain and loss head. The assets are residential house if the assessee has no other property, assets or collectibles for personal use while collectibles include drawings, photographs, paintings, antiques, jewellery and coins. If the value of the collectibles is less than $500 then the profit from sale of such collectibles would be exempted while loss shall not be considered to set off. Moreover, if the individual taxpayer develops the interest to collect such asset after December 1995 then the profit from the sale of such asset will not be considered for exemption (Faccio Xu, 2015). In case of Freds capital asset transactions, loss from the sale of antique vase during the last taxation year valued to $10,000 that clarifies the value was more than $500 hence it will not be considered for exemption from capital gain taxation. Accordingly, loss from the sale of such as set shall be considered to set off from capital gains in the current taxation year. On the contrary, in case the vase had been acquired before 16 December 1995 then the value of capital gain shall be exempted while the loss will not be considered to set off from other capital gains. Tax on Fringe Benefits (a) Consequences of FBT for the year ending 31 March 2016 Fringe benefit as per the Fringe Benefit Tax Assessment Act (FBTAA) 1986 is defined as the advantages provided by the employers to the employees in monetary or non- monetary terms. The employees are required to be in the service tenure in order to receive the allowances from the employers while such the values of such benefits are taxable in the hands of the employers (Ryen, Temba Matotay, 2015). Further, section 58X of FBTAA 1986 states the fringe benefits that are exempted from tax liability in the hands of employers and such allowances should be provided for the use of employers work only. As per TR97/17 of ITAA 97 and 58X of FBTAA 1986, exempted fringe benefit includes benefits of electronic gadgets, briefcase, computer software, office tools and protective clothes required for the work. The taxable value of the fringe benefit is determined by using the higher gross- up rates and lower gross- up rates in consideration with section 136 of FBTAA 1986 (Badoer James, 2016). Higher gross- up rate method is used to measure the taxable value of fringe benefit as per TR97/17 ITAA97 if the employers pay Goods and Service Tax (GST) on the value of allowances provided. The employers are required to be registered and entitled to receive the GST credit for the tax amount paid on the value of benefits (Fowler, 2013). On the other hand, lower gross- up rate is applied if the employers do not pay the Goods and Service charges on the value of the benefits provided to the employees during the taxation year (Nijland Dijst, 2015). In the present situation, Periwinkle Limited a manufacturing company who directly sells the bathtub to the general public provided certain allowances to its employee Emma in the taxation year 2016. Periwinkle Ltd offered a car allowance to Emma valuing $33,000 including the charges for Goods and Service Tax. Emma utilized the car for travelling 10,000 kilometers as well as incurring the minor repair charges $550 including the GST charges. Apart from that, Emma did not use the car for around 10 days while it was parked at the airport and scheduled for annual repairs for the next 5 days. As per the provisions of FBTAA 1986, in case the car is used by the employees for personal purpose apart from the use for the purpose of work then its value will be taxable in the hands of the company. However, if the car is utilized for work purpose only then the value of such allowance i.e. sedan car, station wagon or car with maximum capacity nine passengers shall be exempted in the hands of the employer (Hodgson Pearce, 2015). Moreover, allowance for car parking is taxable if the car is parked at the employees premises or any other place including airport. However, charges for repairs and maintenance of car at garage will not be considered as car used for personal purpose hence would not be taxable. Accordingly, tax liability on car allowance offered to Emma during the year March 31, 2016 is determined as follows: Cost of the car $33,000.00 car used for 10,000 Kms Number of days car was not in use 10 days Proportionate cost of car as per the use 33,000*350/360 = $32,083.33 Higher gross- up rate 2.1463 Taxable value $68,860.45 Amount of FBT on the taxable value @49.0% $33,741.62 Table 3: Fringe Benefit Tax (Source: Created by author) The amount of the car provided by the company is inclusive of GST therefore higher gross- up rate is to be used to determine the taxable value. Additionally, charges of repairs and maintenance $550 will not be considered in the taxable value since it is not categorized as use for personal purpose according to FBTAA 1986 (Negro, Visentin Swaminathan, 2014). On the contrary, the value of parking at airport for 10 days will be considered as taxable value as the car was under Emmas acquisition. Cost of car for 10 days $ 33,000.00 - 32,083.33 = 916.67 Higher gross- up rate 2.1463 Taxable value = 1,967.44 Amount of FBT on the taxable value @49.0% 964.04 Table 4: Fringe Benefit Tax (Source: Created by author) The company also offered the allowances on loan to its employee on September 1, 2015 amounted to $500,000 at an interest rate of 4.45%. As the interest rate is lower than the average benchmark interest rate prevailing 5.45% per annum during the current tax year FBTAA 1986 therefore it will be considered as fringe benefit. Hence, Periwinkle Ltd is eligible to pay tax on the loan allowance on the differential amount i.e. $500,000 * (5.45% 4.45%) = $5,000 taxable @49.0% i.e. $2,450. However, the utilization of amount of loan will not affect taxation in the books of Periwinkle whereas it will affect the taxability of Emma. In such case, Emma will not be entitled to claim the deduction for interest cost while determining her taxable income since she did not use the loan but used by her husband during the current tax year. Periwinkle also offered the allowance by offering bathtub to Emma amounted to $1,300 while the cost of production for the company was $700. The company sells the product to the public at $2,600 hence, its sale to Emma at lower value will be considered as fringe benefit and will be taxable according to FBTAA 1986. Therefore, the taxable amount of the benefit in the hands of the company is $637 i.e. 49% on $1,300 $(2600- 1300). (b) Consequences of FBT if Emma uses $50,000 to purchase shares herself In case the amount of loan offered by the company is used by Emma to purchase the shares for herself instead of lending it to her husband then also the provision of fringe benefit will be applicable. Taxability of the allowance provided by the employer is based on the type of benefit provided to the employee depending on the personal use and use for work. However, in case of personal use the value of the allowance is taxable whether used by the employee or if the benefit is lent to the relatives (Dimitropoulos et al., 2016). Therefore, the taxable amount of loan offered by Periwinkle will be similar to that of determined in the first requirement (a) amounted to $637. Moreover, Emma is entitled to claim deduction on the interest charges since the loan is utilized by herself for acquiring the shares. Reference List Badoer, D.C. James, C.M., (2016). The Determinants of Long?Term Corporate Debt Issuances.The Journal of Finance,71(1), pp.457-492. Dimitropoulos, A., van Ommeren, J.N., Koster, P. Rietveld, P., (2016). Not fully charged: Welfare effects of tax incentives for employer-provided electric cars.Journal of Environmental Economics and Management,78, pp.1-19. Faccio, M. Xu, J., (2015). Taxes and capital structure.Journal of Financial and Quantitative Analysis,50(03), pp.277-300. Fowler, G.M., (2013). Fringe Benefits, Proposed Section 84, and Tax Policy.Pepperdine Law Review,7(3), p.5. Hodgson, H. Pearce, P., (2015). TravelSmart or travel tax breaks: is the fringe benefits tax a barrier to active commuting in Australia? 1.eJournal of Tax Research,13(3), p.819. McCormick, M., (2015). Tracking mass death during the fall of Romes empire (I).Journal of Roman Archaeology,28, pp.325-357. Negro, G., Visentin, F. Swaminathan, A., (2014). Resource Partitioning and the Organizational Dynamics of Fringe Banking.American Sociological Review,79(4), pp.680-704. Nijland, L. Dijst, M., (2015). Commuting-related fringe benefits in the Netherlands: Interrelationships and company, employee and location characteristics.Transportation Research Part A: Policy and Practice,77, pp.358-371. O'Connor, B., Hynes, T., Haugh, D. Lenain, P., (2016). Searching for the Inclusive Growth Tax Grail: The Distributional Impact of Growth Enhancing Tax Reform in Ireland.The Economic and Social Review,47(1, Spring), pp.155-184. Ryen, A., Temba, E. Matotay, E., (2015). Company welfare and social work ethics: a space for social work?: A discussion based on cases from Norway and Tanzania.Journal of Comparative Social Work,5(1). Shah, A., (2015). TAXING CHOICES FOR ECNOMIC GROWTH WITH SOCIAL JUSTICE AND ENVIRONMENTAL PROTECTION IN THE PEOPLE'S REPUBLIC OF CHINA.Public Finance and Management,15(4), p.326. Weber, D., (2015). An Analysis of the Past, Current and Future of the Coherence of the Tax System as Justification.EC Tax Review,24(1), pp.43-54.