Taxation (0)

Lõik failist

Sarnased õppematerjalid

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Business peculiarities in Russia

.................................................................................................... 11 2.3. Closed Joint-Stock Company ................................................................................................. 13 2.4. Company name ..................................................................................................................... 14 2.5. Comparison of different forms of incorporation of companies ............................................ 15 3. TAXATION, DUTIES AND EXCISES .............................................................................................. 17 3.1. The essence of the tax system, the principles and functions of taxes .................................. 17 3.2. The main taxes ...................................................................................................................... 20 3.3. Tax rates in 2013 in Russia .........................................................................................

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Taxes

Taxation Act in Estonia was passed in 2002. Taxes are divided into direct and indirect taxes. Direct taxes are income taxes, gambling tax, land tax, social tax and heavy goods vehicle tax. The income tax rate in Estonia is 21% and social tax rate is 33%. In 2000 a corporate tax reform took place in Estonia. The goal was to accelerate economic growth and make additional funds available for investment and the idea is that the moment of taxation of corporate income tax is postponed until the distribution of profits. The profit that is reinvested in the company is not taxed separately. Indirect taxes include value added tax(VAT), alcohol excise duty, tobacco excise duty, fuel excise duty and packaging excise duty. Standard rate of VAT is 20% but some goods enjoy reduced rate of 9%.

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Business peciliarities in Ukraine and Bealrus

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 1.8.2. Withholding Tax (WHT) ..................................................................................... 41 1.8.3. Value Added Tax (VAT)...................................................................................... 42

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Inglise keele sõnad ADVERTISING

THE INTERNET AND E-COMMERCE 1. ISP ­ it is a organization that provides internet access. The internet service provider. 2. e-tailing - the selling of goods and services on the Internet or through e- mail solicitation. 3. B2C.- business-to-consumer, selling to the public on the internet. 4. e-procurement - 5. B2G ­ business-to-goverment, business applay for government contracts and pay taxes. 6. shopping cart ­ Shopping cart is where you put product you have purchased from online shop. 7. last mile problem ­ how to deliver products, purcased on internet to the customers 8. bricks-and-mortar shop ­ Brick and mortar shops are physical shops where customers interact face-to-face. They are opposite to online shops. TELEMARKETING 1. telemarketing ­ for of direct marketing, where telemarketers call to their customers 2. cost per inquiry, cost per order ­ its how they measure the success of telemarketing compaigns 3. cold calling ­ It

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Investors Handbook. A Legal Guide to Business in Georgia

 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 intended to be a general guidance on start up, privatization and labor relations. It is thus not expected to be a substitute for detailed research or exercise of professional judgment on above mentioned topics. Companies and individuals operating in Georgia or planning to operate, are strongly advised to obtain current and detailed information from experienced professionals. None of the organizations mentioned above, nor their members, employees or agents accept liability for the consequences

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Insurance

INSURANCE Insurance- is protection against possible ginance losses Insurance premiums- regular payments, that individuals, comp and org can make. Insurance policy- a contract with insurance company. The contract promises that the company will pay if you suffer loss on damage to property , or sickness or personal injury. Insurer- is a insurance company. You make a contract with. Insure against- to protect you from.. . *theft- someone stealing their goods or possessions(omamine, haldus) * damage from fire or other natural disasters (floods, hurricanes, earthquakes) Make a claim- if the property is stolen or damaged, the perso who is isured makes a claim- reguests compensation - from the insurer. Indemnify or compensate- hüvitus- to pay an amount of money equivalent to the loss. Equivalent- võrdväärne Insurance brokers- kindl maakler- people who searched for insurance at the lowest cost Agents- people working for the insurance company Retail

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BUSINESS VOCABULARY

PRODUCTS and BRANDS 1. product catalogue - a list of different products of one company 2. product mix - a range of similar in some way products considered together 2. product range - different particular and specific products of a company 3. product lifecycle - the stages of product lifetime and amount of people who use it at each stage 4. product positioning - is how we see a product or how a company would like us to see it in relation to other products 5. product placement - hidden commercial of a product. Customer can see a product in films, music videos and so on. 6. raw materials - basic materials from which products are made or manufactured 7. finished goods - are goods(products) that have completed manufacturing process and are ready to be sold and used by the end user 8. consumer goods - goods which are produced to satisfy consumer current needs and are bought for individual use 9. consumer durables - long time lasting products, such as home appliances, cars and so on 10. fast

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The Republic of Estonia - referaat

Kerli Uue 10.r The Republic of Estonia Estonia is a democratic parliamentary republic divided into 15 counties. The capital and largest city is Tallinn. Estonia's neighbours are Latvia, Russia and Finland. The parliment is named ,,The Riigikogu." The Estonian parliament has 101 members and influences the governing of the state primarily by determining the income and the expenses of the state. The Riigikogu elects and appoints several high officials of the state, including the President of the Republic. The Parliament of Estonia is elected by people for a four year term by proportional representation. The Government of Estonia is formed by the Prime Minister of Estonia, nominated by the president and approved by the parliament. The government exercises executive power pursuant to the Constitution of Estonia and the laws of the Republic of Estonia and consists of 12 mini

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