The functional test provides that business income includes income from tangible and. intangible property if the acquisition, management, and disposition of the property. constitute integral parts of the taxpayer's regular trade or business operations.
Kinshasa is the capital of the Democratic Republic of the Congo, a country in central Africa. It is one of Africaâs largest cities. Kinshasa is a center of education and culture. The capital of the Democratic Republic of the Congo (formerly Zaire) is Kinshasa, one of the largest cities in Africa south of the Sahara. The city, formerly called Leopoldville, is in the western part of the country.
Situated in the Indian Ocean, the Seychelles archipelago is located off the eastern coast of Africa, approximately 1600km (1000 miles) from Tanzania and Kenya.The Seychelles has a land area of 455 km2, and is comprised of 115 islands which split into two groups, the inner islands and the outer islands.ituated in the Indian Ocean, the Seychelles archipelago is located off the eastern coast of Africa, approximately 1600km (1000 miles) from Tanzania and Kenya.