Manual regarding the Customs Treatment of Gifts and Items of Negligible Value (0)

Sarnased õppematerjalid

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EU Internal Market

participating countries, but autonomous external trade policies in relation to non-participants. 2 Comparative B A top-down approach to integration that can be best Advantage explained by market failure. 3 Customs Union C Allows for specialization, specialization leads to competitive advantage, and comparative advantage leads to economies of sales which maximizes consumer welfare and ensures the most efficient use of world-wide resources.

Inglise keel

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Business peculiarities in Russia

Registration is also possible at the address of permanent residence (residence registration) on the territory of St. Petersburg and the Leningrad region of its head (CEO). The tax authorities have the right to inspect the actual location of the company at the address specified in the statute. In the absence of registration at the company could be fined in the amount of 5,000 rubles ( EUR 120). Most often, the fact of being the company's registered address is checked by banks, customs authorities and leasing companies. However, a recent increase in the address verification by the security services of major Russian companies with state participation. For major tenders for the supply of goods or services for the implementation of large companies such checks can be carried out in secret. 1.6. Activities of the company Any commercial organization in Russia may engage in any activity that is not prohibited by law

Inglise keel

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Investors Handbook. A Legal Guide to Business in Georgia

business regulations since 2005. Last but not least, Georgia ranks first in the Post-soviet space, excluding the Baltic countries, in terms of counter-corruption policy. It is worth noting that de- spite the current difficulties related to the global financial crisis, Georgia managed to overcome economic challenges due to economic liberalization reforms. In this direction, Georgian Govern- ment made several important steps: Tax -The administration of tax and customs systems has been simplified. The number and rates of taxes have been significantly reduced making it easier for local and foreign businesses to do business. Currently, there are only 6 taxes and no capital gains, inheritance, wealth, property transfer; social, branch remittance or any other taxes are in place in Georgia. The coming into effect of a new comprehensive Tax Code (including customs legislation) on January 1, 2011 con- stitutes a further milestone in the development of tax legislation

Inglise keel

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Business peciliarities in Ukraine and Bealrus

1.5.2. Agency and Commission arrangements ............................................................. 34 1.5.3. Joint venture with a Ukrainian partner.............................................................. 34 1.5.4. Representative office (commercial and non-commercial) ................................. 34 1.5.5. Ukrainian subsidiary .......................................................................................... 35 1.6. Foreign investment treatment .................................................................................... 35 1.7. Corporate forms ......................................................................................................... 37 1.8. Taxation ..................................................................................................................... 39 1.8.1. Corporate income tax (CIT) ............................................................................... 39 1.8

Inglise keel

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Taxation

Off-shore country- is a tax haven. Usually a small countries where income tax for foreign companies are low. Such as Liechestein, Monaco, the Cayman Islands, the Bahamas. Off-shore comapny- is a company what is registered in tax haven. Evasion-illegal tax avoidance. Trying illegally not to pay tax. Corpotation tax- (ettevõtte tulumaks)Tax on the profits made by a company. Value-added tax- (lisaväärtusmaks)goods bought in stores. Tax imposed as a percentage of the invoice value of goods and services. Transfer tax, inherited tax, death duty- money recived from relatives after their death Income tax, social security tax, national insurance- salaries and wages. Tax on persons income. Tariffs- goods made in other countries. Capital gain tax- income tax 21/79- (kapitali kasumaks)money made by selling stock at a profit. Proportional- flat tax- a tax that has one rate is the same for everybody.

Inglise keel

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ICC müügileping

agreed date of delivery or the earliest date within the agreed delivery period. If advance payment has been agreed only for a part of the contract price, the payment conditions of the remaining amount will be determined according to the rules set forth in this article. 5.3 If the parties have agreed on payment by documentary credit, then, unless otherwise agreed, the Buyer must arrange for a documentary credit in favour of the Seller to be issued by a reputable bank, subject to the Uniform Customs and Practice for Documentary Credits published by the International Chamber of Commerce, and to be notified at least 30 days before the agreed date of delivery or at least 30 days before the earliest date within the agreed delivery period. Unless otherwise agreed, the documentary credit shall be payable at sight and allow partial shipments and transhipments. 5.4 If the parties have agreed on payment by documentary collection, then, unless otherwise agreed,

Majandus

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Monopoly

above MC and reduce output Buyers are willing to purchase a good so long as marginal benefits are equal to or greater than the price, they buy until MB =P · MB = P > MC; The benefits of the last unit sold exceed the costs of producing that unit. Demand and Marginal Revenue · The demand and AR are the same thing. · MR is the change in TR associated with a change in quantity sold. A marginal value is less than the average, the average is decreasing. On a graph, when the AR is decreasing, MR must be below the AR. When a demand function is negatively sloped it is the same as AR decreasing. Therefore, in the absence of price discrimination, MR will lie below the Demand function.

Micro_macro ökonoomika

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prelim year 1

/the moral or legal right or ability to control Prescribe – to tell someone what they must have or do, or to make a rule of something Impose The word law can have several meanings, it can be divided into prescriptive and descriptive law. Descriptive law – describes the way people or natural phenomena behave, e. g. law of gravity Prescriptive law – prescribe how people ought to behave e.g. speed limits In all societies relations between people are regulated by prescriptive law; customs (informal rules of social and moral behaviour); rules we accept if we belong to a particular institution (religion, organization); laws imposed on people by a government Penalties for breaking the rules are different. For not following the customs there may not be a punishment, or a person may be criticized by the society; rules of a social institution tend to carry precise penalties but they are not enforceable by any political authority; however

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