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TRADERUN MOODUL TRADERUN MODULE BUSINESS PECULIARITIES IN THE EU, RUSSIA AND EASTERN PARTNERSHIP COUNTRIES ÄRI ERIPÄRAD EUROOPA LIIDUS, VENEMAAL JA IDAPARTNERLUSRIIKIDES Lecturers: Ryhor Nizhnikau (responsible) Giorgi Gaganidze, Sergei Proskura, Andres Assor P2EC.00.202 (UT code), RIE 7044 (TLU code) Reading materials: Business peculiarities in Ukraine and Belarus Lugemismatejal: Äri eripärad Ukrainas ja Valgenenes Created by Andres Assor Tartu 2013 TABLE OF CONTENTS INTRODUCTION ................................................................................................................... 4 1. UKRAINE ...................................................................................................................... 5
Investor's Handbook A Legal Guide to Business in Georgia · Start Up · Privatization · Labor Legislation February 2011 1st Edition 1 CYAN MAGENTA YELLOW BLACK 1 This brochure is a publication by the Georgian National Investment Agency (GNIA) and was prepared by Georgian law firm Mgaloblishvili, Kipiani, Dzidziguri (MKD). The Brochure is
TAXATION To tax- maksu võtma kelleltki (riigimaksu) Taxation- maksustamine, maksundus Primary fonction of taxation- To collect money to government expenditures. Direct tax- are collected by the government from the income of individuals and businesses. Indirect tax- are levied on the production or sale of goods and services. They are included in the price paid by the final purchase. Business profits are generally taxed twice- After the company pays tax on its profits, the shareholders pay income tax on any dividends recieved from these profits. Progressive tax- people with higher incomes pay a higher rate of tax than people with lower incomes. Proportional- tax that is imposed at a fixed rate. Regressive tax- (direct taxes are usually) people with a lower income pay a proportionally greater part of their income than people with a higher income. Indirect taxes are slightly regressive- people with a lower income pay a proportionally great
HOW TO START A BUSINESS IN GEORGIA Table of Contents · INTRODUCTION · TYPES OF BUSINESS ENTITIES · Joint Stock Company · Limited Liability Company · General Partnership · Limited Partnership · Cooperative · Branch Office · Business Partnership · Individual Entrepreneur · REGISTRATION REQUIREMNETS · Registration requirements for JSC/LLC/GP/LP/CO · Registration requirements for a Branch Office · Registration requirements for a BP · Registration requirements for an IE · FAQ · Content of the Application Form for Registration · Required Documents for Registration of an Enterprise · Sample of the Minutes of Partners/Shareholders Meeting for Establishment of an Enterprise
Our market share in the exports of this commodity in the planet is 17.8%. www.investbg.government.bg 5 INVEST IN BULGARIA reasons invest in BULGARIA 1. 1. Political Political and and business business stability stability 2. Competitive 2. Competitive costcost of of doing doing . .EU, EU, NATO NATO & & WTO WTO member
Tax policy After regaining independence in 1990, Lithuania is a fully functional parliamentary democracy. The chief of state is the president, and the head of the government is the premier. The president is directly elected by the people and serves a 5-year term. The parliament, known as the Seimas, has 141 members who are elected for 4-year terms. Of these, 71 are directly elected by the people and 70 are elected by proportional vote. The tax burden, at some one-third of the GDP is moderate by international standards and will further be reduced as the liberalization progresses. These are mainly income and value-added taxes . Tax revenues come from a variety of sources. Goods that are imported into Lithuania face import duties that range from 10 to 100 percent (but average 15 percent on most goods). The highest tariffs are on tobacco, automobiles, jewelry, and gasoline. The personal income tax level is 33 percent with rates of between 10 to 35 percent on supplemental income from inv
Cost Accounting. Chapter 1 Management accounting measures, analyzes, and reports financial and no financial information that helps managers make decisions to fulfill the goals of an organization. Financial accounting focuses on reporting to external parties such as investors, government agencies, banks and suppliers. It measures and records business transactions and provides financial statements that are based on GAAP. Cost accounting measures, analyzes, and reports financial and no financial information relating to cost of acquiring or using resources in an organization. Value-chain analysis: sequence of business functions in which customer usefulness is added to products and services. 1. Research and development 2. Design of products, services, or processes 3. Production 4. Marketing 5. Distribution 6. Customer service.
entity’s earnings before interest, taxes, depreciation and amortization (EBITDA). The net interest expense/EBITDA ratio should be fixed in a corridor of 10-30%. This approach aims at two objectives – uses net interest expense to calculate the amount of tax deductible (to maintain freedom for a corporate to decide where in the group it is most effective to borrow), and by using EBITDA assures that the group has actual business earnings in that particular entity/country. This fixed ratio rule is advised to be supplemented with the group ratio rule to allow a more flexible approach to groups having high debt in a particular entity/country for non-tax reasons but low interest expenses in other group entities; and additional targeted/specific rules as necessary to manage volatility of interest expenses, achieve additional tax policy objectives or lower other risks. The fixed ratio rule, as
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