Sorghum, Sorghum bicolor (L.) Moench, is known under a variety of names: great millet and guinea corn in West Africa, kafir corn in South Africa, dura in Sudan, mtama in eastern Africa, jowar in India and kaoliang in China (Purseglove, 1972).
The Foreign Corrupt Practices Act of 1977 is a United States federal law known primarily for two of its main provisions, one that addresses accounting transparency requirements under the Securities Exchange Act of 1934 and another concerning bribery of foreign officials. The act was amended in 1988 and in 1998. As of 2012 there were continued congressional concerns. An ongoing debate asks whether FCPA enforcement discourages US companies from investing abroad.
A foreign disregarded entity is treated as a foreign branch of a U.S. corporation for U.S. tax purposes. The IRS defines a foreign disregarded entity (DE) as an âentity that is not created or organized in the United States and that is disregarded as an entity separate from its owner for U.S. income tax purposes.â.ccording to the CCA, a primary concern of a non-armâs-length price between a U.S. taxpayer and its foreign branch or disregarded entity is that it may report too much income in the foreign country, resulting in the overpayment of foreign income tax.