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Otsingule "resident" leiti 103 faili

resident on piiramatu maksukohustusega isik, kelle tulude maksustamisel kehtib nn maailmatulu printsiip  Mitteresident on piiratud maksukohustusega isik, sest tema maksab tulumaksu ainult Eestis asuvatelt tuluallikatelt saadud tulult (allikaprintsiip). Üldjuhul toimub mitteresidendi maksustamine tulumaksu kinnipidamise teel ning mahaarvamist tulust ei tehta.
resident

Kasutaja: resident

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28
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RAHVUSVAHELINE MAKSUÕIGUS

Neto 100 EUR 100 *20 80 tulumaks 25.- Eesti tulumaksusüsteem soodustab reinvesteerimist. Kapitali eksportimise neturaalsus – krediidi meetod koduriigis CEN. Maksustatakse madalama maksumääraga riigis saadud tulu maksumäära vahega. Kui teises riigis kõrgem maksumäär, siis koduriik tasub selle vahe. CIN – meetod kapitali importimise meetod – vabastuse meetod Lepinguresidentsus – topeltmaksustamise vältimiseks riikide vahelise lepingu alusel resident Juriidiline isik on resident: kui ta on asutatud Eesti seaduse alusel; Euroopa äriühingu (SE) ja Euroopa ühistus (SCE), kelle asukoht on registreeritud Eestis (kehtib alates 01.07.2007) Rahvusvahelise tava kohaselt on tulu esmase maksustamise õigus riigil, kus asub tuluallikas. Maksujurisdiktsioonide kollisioon. Tuluallika põhimõte VS maailmatulu printsiip . Res...

Maksuõigus ja maksumenetlus - Sisekaitseakadeemia
32 allalaadimist
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Tulumaksuseadus (TuMS)

4. Kui suur on füüsilise isiku ja ettevõtte tulumaksu määr ning kuidas neid arvutatakse? 5. Kui suure osa tulumaksust saab endale kohaliku omavalitsuse üksus? § 5 Maksumaksja elukohajärgsele kohaliku omavalitsuse üksusele laekub 11,60% residendist füüsilise isiku maksustatavast tulust; 6. Kes on resident ? § 6 lg 1 ja 2 Füüsiline isik on resident, kui tema elukoht on Eestis või kui ta viibib Eestis 12 järjestikuse kalendrikuu jooksul vähemalt 183 päeval. Isik loetakse residendiks alates tema Eestisse saabumise päevast. Samuti on resident välisteenistuses viibiv Eesti diplomaat. Juriidiline isik on resident, kui ta on asutatud Eesti seaduse alusel. Resident on ka Euroopa äriühing (SE) ja Euroopa ühist...

Majandus -
27 allalaadimist
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English portfolio

The population kept growing very slowly: in 1862 the number of townspeople was 64 000, which formed only 8.7 per cent of the population living on Estonian territory. The Estonian population in 1782 was divided according to social class as follows: nobility 0.6%; the clergy, townspeople, and other free people (excluding the Swedish "free peasants" of the coast and islands, resident since the 13th century); peasants, of who'm most were serfs. The split between social classes in Estonia was further deepened by the virtual coincidence of the borders between social class and nationality. The most important category in determining one`s social allegiance was the differentiation Deutsch and Undeutsch. Nor did rural Estonians think of themselves as a nation: they rather considered themselves peasants whose identity was largely in...

Inglise keel - Keskkool
36 allalaadimist
10
doc

Fridrick douglass

Douglass believed that the attack on federal property would enrage the American public. Douglass would later share a stage in Harpers Ferry with Andrew Hunter, the prosecutor who successfully convicted Brown. Douglass conferred with President Abraham Lincoln in 1863 on the treatment of black soldiers, and with President Andrew Johnson on the subject of black suffrage. His early collaborators were the white abolitionists William Lloyd Garrison and Wendell Phillips. In the early 1850's, however, Douglass split with the Garrisonians over the issue of the United States Constitution. Douglass had five children; two of them, Charles and Rossetta, helped produce his newspapers. Doug...

Kirjandus - Keskkool
13 allalaadimist
3
doc

Sandrigham house

Margus Maasik G1a SANDRINGHAM HOUSE The Queen and other members of the Royal Family regularly spend Christmas at Sandringham and make it their official base until February each year. When The Queen or members of the Royal Family are not in residence, the house is open to the public. The Estate is run commercially by the Land Agent, on The Queen's behalf. Over half...

Inglise keel - Keskkool
7 allalaadimist
12
doc

Arvutiviirused

Sisukord Sissejuhatus. 1.Esimesed arvutiviirused. 2.Interneti uss. 3.Good Times. 4.Viiruste klassifitseerimine neid iseloomustava "käitumise" järgi. 4.1. Spawning tüüpi viirus 4.2. Katalooge nakatav viirus (DIR II). 4.3. MBR- (Partitsiooni tabeli) viirus (Stoned). 4.4. Ülekirjutav viirus (Bad Brian). 4.5...

Informaatika - Keskkool
54 allalaadimist
120
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Lühendite seletus

d Only Memory ROOM Real-Time Object-Oriented Modeling ROP Raster Operation + RISC Operation ROPES Rapid Object-Oriented Process for Embedded Systems ROR Rotate Right ROS Read-Only Storage [IBM] ROSCOE Remote Operating System Conversational Online Environment ROT Running Object Table RPC Remote Procedure Call RPE Remote Program Execution RPG Report Program Generator (Programming Language) RPL Resident Programming Language + Requested Privilege Level RPM Revolutions Per Minute RPN Real Page Number + Reverse Polish Notation RPRINTER Remote Printer [NetWare] RPPROM Reprogrammable PROM RPR Relative Performance Rating RPT Repeat RPQ Request for Price Quotation RQBE Relational Query By Example [Fox Pro] RR Real Reality RRP Recommended Retail Price RS Radio Shack + Recommended Standard (as in RS-232) [EIA] + Record S...

Informaatika - Kutsekool
85 allalaadimist
8
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Topic - Estonia

Compared to more northern areas, Estonia has one of the richest diversities of flora and fauna. Estonia's meadows are very rich in different species and the colours of them are absolutely fantastic. 8. Population Estonia is one of the most sparsely populated countries in Europe with 29 people per one square mile. The estimated population in 2007 was 1.3 million. From approximately the first to fifth centuries AD, resident farming was established and the population grew. A more troubled and war-ridden middle Iron Age followed with dangers coming both from the Baltic tribes and from overseas. Several Scandinavian sagas refer to Estonian pirates. During the wars under foreign rule, the number of Estonians diminished. At one point the population in the whole country was only half a million. Although wars devastated the country, it recovered quickly and its peo...

Inglise keel - Põhikool
66 allalaadimist
1
doc

Mikro makro ökonoomika spikker

on rahvusvaheliselt ühliduv maxe). arvepidamise raamistik, mille abil kirjeldataxe süstemaatiliselt ja RKP- D = RPP detailselt kogu majandust. ­ Txi Eesmärgiks erinevatest allikatest ­ ärinduslikud ülekandemaxed pärinevate andmete kogumine ja + rahalised toetuded nende ko...

Micro_macro ökonoomika - Tallinna Tehnikaülikool
378 allalaadimist
11
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Põhimõisted

SÕNASELETUSI administreerimine ehk haldamine ­ riiklike ametkondade ja kohalike omavalitsuste tegevus parlamendi ning valitsuse normatiivaktide elluviimisel aktiivne tööpoliitika ­ tööpoliitika, mille eesmärgiks on ennetada tööpuuduse teket (nt ümberõppe ja täiendõppe finantseerimine) aktsia ­ väärtpaber, mis tõendab, et selle omanikule kuulub osa vastavast ettevõtte alamklass ­ inimesed, kes paiknevad s...

Ühiskonnaõpetus - Keskkool
78 allalaadimist
32
doc

Mikro- ja Makroökonoomika mõisteid

2 1. Mikroökonoomika................................................................................................2 1. Majandusteaduse olemus............................................................................... 2 2. Majanduse põhiküsimused, majandusprobleem...

Majandus (mikro ja... - Eesti Ettevõtluskõrgkool Mainor
515 allalaadimist
8
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inglise keeles Eesti tutvustus: Project: Estonia

The Kunda culture belongs to the middle stone age, or mesolithic period. The end of the Bronze Age and the early Iron Age were marked by great cultural changes. The most significant was the transition to farming, which has remained at the core of Estonian economy and culture. From approximately the 1st to 5th centuries AD, resident farming was widely established, the population grew, and settlement expanded. Cultural influences from the Roman Empire reached Estonia, and this era is therefore also known as the Roman Iron Age. A more troubled and war-ridden middle Iron Age followed with external dangers coming both from the Baltic tribes, who attacked across the southern land border, and from overseas. Several Scandinavian sagas refer to campaigns against Estonia. Estonian...

inglise teaduskeel - Keskkool
18 allalaadimist
10
doc

Theater of Tallinn

Report Theatres of Tallinn Student: Supervisor: Tallinn 2008 Table of Contents Table of Contents........................................................................................................................2 Introduction...

Inglise keel - Keskkool
9 allalaadimist
7
ppt

Presentatsioon Buckinghami palace'ist.

It is the London home for the royal family. Every year, over 50 000 invited guest are enertained at garden parties, receptions, and banquets . History of Buckingham Palace Buckingham palace was originally built for Duke of Buckingham in 1703 but later it was acquired by George lll in 1761 as a private resident . Buckingham Palace finally became the official royal palace of the British monarch on the accession of Queen Victoria in 1837. Inside of the palace.. The palace contains 77,000 square metres of floorspace. It also includes music room, green and white drawing room, gallerys, many bedrooms, suits and many more rooms. GREEN DRAWING ROOM WHITE...

Inglise keel - Põhikool
18 allalaadimist
6
rtf

U.S.A

Introduction The United States of America is a very big country. Its territory is about 9.4 million square kilometres and its population is more than 260 million people, 12% of them are the Afro-Americans. It is the world's third-largest country by size and by population. The population density is about 27 people per square kilometre. Most of the peop...

Inglise keel - Keskkool
6 allalaadimist
12
doc

Arvutimängude referaat

Keila Gümnaasium Reino Seli 11B ARVUTIMÄNGUD Referaat Juhendaja: Natalia Sidorova Keila 2007 Arvutimängud Sisukord 1. Sissejuhatus...................................................................................3 2. Peamised mängukategooriad ................................................................4...

Informaatika - Keskkool
86 allalaadimist
21
ppt

"Ooperifantoom" Webber'i

R. Jakobson Gymnasium Liis Todesk 11c Supervisors: T. Pukk, M. Maasen Viljandi 2009 INTRODUCTION The composer Background The story Paris Opera House Characters Facts & figures Reviews Awards On Broadway THE COMPOSER Andrew Lloyd Webber Born 22 March, 1948...

Muusika - Keskkool
21 allalaadimist
9
docx

USA topic

Geography 3. Nature 4. History 5. Population 6. Government 7. Industry, economy 8. America's pop culture Facts Official Name: United States of America Capital City: Washington, D.C. Largest city: New York City Official languages: None at federal level National language: English Government: Federal constitutional republic President: Barack Obama ( Barack Hussein Obama II) Vice President: Joe Biden (Joseph Robinette "Joe" Biden, Jr) Population: 2009 estimate 306,108,000 people Area: Total 9,826,630 km2 (by CIA World Factbook) Currency: United States dollar ($) Motto: In God We Trust Anthem: "The Star-Spangled Banner" Flag Names: The Stars and Stripes, Old Glory, The Starry Banner Seal: Great Seal of the United States Flag...

Inglise keel - Keskkool
17 allalaadimist
7
ppt

Inglise keeles Austraalia kõkkuvõte

03.2009 Who live there? · Who live in America. · In Australia live an australian · How much people live in Australia. · In Australia live little more than 2,3 million people. Australia most common names. · Smith114,9972 · Jones56,6983 · Williams55,5554 · Brown54,8965 · Wilson46,9616 · Taylor45,3287 · Johnson33,4358 ·...

Inglise keel - Põhikool
26 allalaadimist
1
rtf

Castle of Kuressaare

The Bishropic Castle of Kuressaare Location The castle locates in Kuressare in the center of Saaremaa county. Exterior/interior The castle is a good example of late Gothic style because of it´s strict exterior and tasty architectual elements. It´s made from big blocks of dolomite and has a big yard in the center.There are two towers on the northen side of the b...

Inglise keel - Keskkool
13 allalaadimist
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