i.Different countries have different labour mixes. ii.The legal, economic, social and cultural environment varies from one country to another. iii. Different countries have different time lines and geographical boundaries. iv.Political relationship between the home country and the host country.
i.Credit system without deferral ii. Credit system with deferral iii. Deduction of tax paid abroad as expenditure iv. Investment credit v. Tax subsidy
(a) Complaint b) Issue of charge sheet (c) Preliminary fact finding (d) Consideration of explanation (e) Suspension pending enquiry ( f) Holding of enquiry (g) Order of punishment (h) Appeal