Taxes (0)

Sarnased õppematerjalid

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Taxation

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 greater part of their income than people with a higher income. Avoid tax on salarys? Instead a taxable money, some employers give staff advantages such as company cars, and free health insurance. Avoid tax on company profits? To register your companies head offices on tax haven.

Inglise keel

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Business peculiarities in Russia

....................................... 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 .................................................................................................... 22 4. LABOUR RELATIONS (INCLUDING IMMIGRATION LAWS) ......................................................... 25 4.1

Inglise keel

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Business peciliarities in Ukraine and Bealrus

The Business Environment The World Bank and the IFC (International Finance Corporation) regularly analyze and measure business environment in most of the countries. The results of their research are summarized in annual publications called Doing Business. It measures and tracks changes in regulations affecting 11 areas in the life cycle of a business: starting a business, dealing with construction permits, getting electricity, registering property, getting credit, protecting investors, paying taxes, trading across borders, enforcing contracts, resolving insolvency and employing workers. These publications rank countries world-wide (across 185 economies) by how easy of difficult to open and run a small to medium-size business complying with relevant legislation. Doing Business 2013 country specific reports, are available for download on the Doing Business website at http://www.doingbusiness.org According to Doing Business 2013, Ukraine ranks 137 in the world on the ease of doing

Inglise keel

2

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The Republic of Estonia - referaat

and without a commission fee until the end of June 2011. Thereafter, a limited number of bank offices will continue to provide this service for an entire year. Eesti Pank will exchange kroons into euros at the central rate and without a commission fee for an unspecified term.  Kerli Uue 10.r The Estonian tax system consists of national taxes and local taxes collected by local governments in their jurisdiction. National taxes include income tax, social tax, land tax, gambling tax, value-added tax, duty and excise taxes and heavy goods vehicle tax. Local governments have the authority to impose local taxes, but effectively only a few have introduced local taxes, in particular: sales tax, boat tax, advertisement tax, tax for closing of streets, motor vehicle tax, tax on keeping domestic animals, amusement tax, and parking fees.

Inglise keel

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Investors Handbook. A Legal Guide to Business in Georgia

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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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

Inglise keel

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EU Internal Market

Also it must be proportionate.7 This combination had been used in Case of Italy (Case 7/68 Commission v Italy (Art Treasures)) while there was a argument regarding adding extra charges on a "national treasures" to keep them in the country. But Article 36 can only be used to justify a non-fiscal barriers falling within Article 34 TEFU (case 26/62 Van Gend en Loos [1963]). Article 30 does not apply to charger for services. So taxes caught by an Article 30 might be defined on a bases of Article 36 TFEU if those are not fiscal and not involve charges to services. Exceptions are if a charge is not a customs duty or charge having equivalent effect if: it relates to a general system of internal dues applied systematically and in accordance with the same criteria to domestic products and imported products alike,

Inglise keel

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Cost Accounting notes

PAGE 746 Deduct income tax cash outflow at 40% 48000 schedule After-tax cash flow from operations 72000 (excluding depreciation effect) Additional depreciation deduction, 70000.  Income tax cash savings from additional depr. At 40% 28000 Cash flow from operation, net of income taxes 100000 Net initial investment: a) cash outflow to purchase the machine b) cash outflow for working capital c) after-tax cash inflow from current disposal of the old machine. Tax consequences of disposing of the old machine: Current disposal value of old machine 6500 Deduct current book value of old machine 40000 Loss on disposal of machine (33500) Current disposal value of old machine 6500

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