Tax Calendar Romania 2018
|
|
- Derick Thornton
- 6 years ago
- Views:
Transcription
1 Tax Calendar Romania 2018
2 #accacelife Monthly tasks for you Not necessarily tax related
3 January 2018 January Submission of amendments return regarding the change of the reporting period to be submitted by tax payers which report on a quarterly basis and perform an EU acquisition (form 092) Intrastat - Submission of Intrastat returns - Communication of the temporary pro-rate applicable for 2018 and the computation method - Submission of the return (form 300) - Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES) - Submission of the special return (form 301) - Submission of the return regarding the amounts resulting from adjustments (form 307) - Submission of the return due by tax payers whose code has been annulled (form 311) - Submission of the statement regarding the turnover obtained by the tax payers which use the quarter as a reporting period and did not perform any EU acquisitions in 2017 (form 094) Withholding taxes, income tax, social contributions and other taxes - Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources) - Submission of the return relating to taxes due to the consolidated state budget (form 100) - Submission of the return relating to income tax and social security contributions and the nominal list of the insured individuals (form 112) Dividend tax - Payment of dividend tax due in relation to distributed and approved dividends but unpaid to shareholders by the end of 2017 Clawback tax - Payment of the clawback tax for the 4th quarter Submission of the informative return regarding the domestic supplies and acquisitions (form 394) Withholding taxes, income tax, social contributions and other taxes - Submission of the return regarding the estimated revenue (form 220) Corporate Tax - Submission of the return regarding the change of the submission/payment method of the corporate tax (form 012)
4 #accacelife Learn a magic trick
5 February 2018 February Submission of amendments return regarding the change of the reporting period to be submitted by tax payers which report on a quarterly basis and perform an EU acquisition (form 092) Intrastat - Submission of Intrastat returns - Submission of the return (form 300) - Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES) - Submission of the special return (form 301) - Submission of the return due by tax payers whose code has been annulled (form 311) - Submission of the return regarding the amounts resulting from adjustments (form 307) Withholding taxes, income tax, social contributions and other taxes - Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources) - Submission of the return relating to taxes due to the consolidated state budget (form 100) - Submission of the return relating to income tax and social security contributions and the nominal list of the insured individuals (form 112) 26 Corporate Tax - Submission and payment of the corporate tax due for 2017 by not for profit organisations and tax payers which obtain revenue from grains, technical plants etc. (form 101) - Submission of the informative return regarding the domestic supplies and acquisitions (form 394) 28 Withholding taxes, income tax, social contributions and other taxes - Submission of the informative return regarding the withholding taxes in 2017 detailed per each beneficiary (form 205) - Submission of the informative return regarding the withholding taxes relating to payments towards non-residents in 2017 Financial statements - Payment of tax for representative offices (1st installment)
6 #accacelife Dance to your favourite song
7 March 2018 March Submission of amendments return regarding the change of the reporting period to be submitted by tax payers which report on a quarterly basis and perform an EU acquisition (form 092) Intrastat - Submission of Intrastat returns - Submission of the return (form 300) - Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES) - Submission of the special return (form 301) - Submission of the return due by tax payers whose code has been annulled (form 311) - Submission of the return regarding the amounts resulting from adjustments (form 307) Withholding taxes, income tax, social contributions and other taxes - Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources) - Submission of the return relating to taxes due to the consolidated state budget (form 100) - Submission of the return relating to income tax and social security contributions and the nominal list of the insured individuals (form 112) Corporate tax - Submission and payment of the corporate tax due for 2017 (form 101) - Submission of the informative return regarding the domestic supplies and acquisitions (form 394)
8 #accacelife Do a photo shooting
9 April 2018 April Submission of amendments return regarding the change of the reporting period to be submitted by tax payers which report on a quarterly basis and perform an EU acquisition (form 092) Intrastat - Submission of Intrastat returns - Submission of the return (form 300) - Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES) - Submission of the special return (form 301) - Submission of the return due by tax payers whose code has been annulled (form 311) - Submission of the return regarding the amounts resulting from adjustments (form 307) Withholding taxes, income tax, social contributions and other taxes - Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources) - Submission of the return relating to taxes due to the consolidated state budget (form 100) - Submission of the return relating to income tax and social security contributions and the nominal list of the insured individuals (form 112) Corporate Tax - Payment of the corporate tax due for the 1st quarter of Submission of the informative return regarding the domestic supplies and acquisitions (form 394
10 #accacelife Wake up 30 minutes earlier and make yourself a really tasty breakfast
11 May 2018 May Financial statements - Submission of the 2017 financial statements by state institutions and not for profit organizations - Submission of amendments return regarding the change of the reporting period to be submitted by tax payers which report on a quarterly basis and perform an EU acquisition (form 092) Intrastat - Submission of Intrastat returns - Submission of the return (form 300) - Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES) - Submission of the special return (form 301) - Submission of the return due by tax payers whose code has been annulled (form 311) - Submission of the return regarding the amounts resulting from adjustments (form 307) Withholding taxes, income tax, social contributions and other taxes - Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources) - Submission of the return relating to taxes due to the consolidated state budget (form 100) - Submission of the return relating to income tax and social security contributions and the nominal list of the insured individuals (form 112) Clawback tax - Payment of the clawback tax for the 1st quarter 2018 GDPR - The entry into force of the General Data Protection Regulation (GDPR) - Submission of the informative return regarding the domestic supplies and acquisitions (form 394) Financial statements - Submission of the 2017 financial statements
12 #accacelife Improve your handwriting
13 June 2018 June Submission of amendments return regarding the change of the reporting period to be submitted by tax payers which report on a quarterly basis and perform an EU acquisition (form 092) Intrastat - Submission of Intrastat returns - Submission of the return (form 300) - Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES) - Submission of the special return (form 301) - Submission of the return due by tax payers whose code has been annulled (form 311) - Submission of the return regarding the amounts resulting from adjustments (form 307) 25 Withholding taxes, income tax, social contributions and other taxes - Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources) - Submission of the return relating to taxes due to the consolidated state budget (form 100) - Submission of the return relating to income tax and social security contributions and the nominal list of the insured individuals (form 112) Financial statements - Payment of tax for representative offices (1st installment)
14 #accacelife Buy a dressy outfit
15 July 2018 July Submission of the informative return regarding the domestic supplies and acquisitions (form 394) - for the previous month - Submission of amendments return regarding the change of the reporting period to be submitted by tax payers which report on a quarterly basis and perform an EU acquisition (form 092) Intrastat - Submission of Intrastat returns - Submission of the return (form 300) - Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES) - Submission of the special return (form 301) - Submission of the return due by tax payers whose code has been annulled (form 311) - Submission of the return regarding the amounts resulting from adjustments (form 307) Withholding taxes, income tax, social contributions and other taxes - Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources) - Submission of the return relating to taxes due to the consolidated state budget (form 100) - Submission of the return relating to income tax and social security contributions and the nominal list of the insured individuals (form 112) Corporate tax - Payment of the corporate tax due for the 2nd quarter of Submission of the informative return regarding the domestic supplies and acquisitions (form 394)
16 #accacelife Delete apps you don t need anymore
17 August 2018 August Submission of amendments return regarding the change of the reporting period to be submitted by tax payers which report on a quarterly basis and perform an EU acquisition (form 092) Intrastat - Submission of Intrastat returns Financial statements - Submission of mid-year accounting statements for the period January June Submission of the return (form 300) - Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES) - Submission of the special return (form 301) - Submission of the return due by tax payers whose code has been annulled (form 311) - Submission of the return regarding the amounts resulting from adjustments (form 307) Withholding taxes, income tax, social contributions and other taxes - Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources) - Submission of the return relating to taxes due to the consolidated state budget (form 100) - Submission of the return relating to income tax and social security contributions and the nominal list of the insured individuals (form 112) - Submission of the informative return regarding the domestic supplies and acquisitions (form 394)
18 #accacelife Wish someone a great day
19 September 2018 September Submission of amendments return regarding the change of the reporting period to be submitted by tax payers which report on a quarterly basis and perform an EU acquisition (form 092) Intrastat - Submission of Intrastat returns - Submission of the return (form 300) - Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES) - Submission of the special return (form 301) - Submission of the return due by tax payers whose code has been annulled (form 311) - Submission of the return regarding the amounts resulting from adjustments (form 307) 25 Withholding taxes, income tax, social contributions and other taxes - Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources) - Submission of the return relating to taxes due to the consolidated state budget (form 100) - Submission of the return relating to income tax and social security contributions and the nominal list of the insured individuals (form 112)
20 #accacelife Go to a concert
21 October 2018 October Submission of the informative return regarding the domestic supplies and acquisitions (form 394) - for the previous month - Submission of amendments return regarding the change of the reporting period to be submitted by tax payers which report on a quarterly basis and perform an EU acquisition (form 092) Intrastat - Submission of Intrastat returns - Submission of the return (form 300) - Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES) - Submission of the special return (form 301) - Submission of the return due by tax payers whose code has been annulled (form 311) - Submission of the return regarding the amounts resulting from adjustments (form 307) Withholding taxes, income tax, social contributions and other taxes - Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources) - Submission of the return relating to taxes due to the consolidated state budget (form 100) - Submission of the return relating to income tax and social security contributions and the nominal list of the insured individuals (form 112) Corporate tax - Payment of the corporate tax due for the 3rd quarter of Submission of the informative return regarding the domestic supplies and acquisitions (form 394)
22 #accacelife Set a goal that will motivate you to get up in the morning
23 November 2018 November Submission of amendments return regarding the change of the reporting period to be submitted by tax payers which report on a quarterly basis and perform an EU acquisition (form 092) Intrastat - Submission of Intrastat returns - Submission of the return (form 300) - Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES) - Submission of the special return (form 301) - Submission of the return due by tax payers whose code has been annulled (form 311) - Submission of the return regarding the amounts resulting from adjustments (form 307) 26 Withholding taxes, income tax, social contributions and other taxes - Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources) - Submission of the return relating to taxes due to the consolidated state budget (form 100) - Submission of the return relating to income tax and social security contributions and the nominal list of the insured individuals (form 112) Clawback tax - Payment of the clawback tax for the 3rd quarter 2018
24 #accacelife Test drive your dream car
25 December 2018 December Submission of the informative return regarding the domestic supplies and acquisitions (form 394) - for the previous month - Submission of amendments return regarding the change of the reporting period to be submitted by tax payers which report on a quarterly basis and perform an EU acquisition (form 092) Intrastat - Submission of Intrastat returns - Submission of the return (form 300) - Submission of the informative return relating to the EU supplies and acquisitions (form 390 VIES) - Submission of the special return (form 301) - Submission of the return due by tax payers whose code has been annulled (form 311) - Submission of the return regarding the amounts resulting from adjustments (form 307) Withholding taxes, income tax, social contributions and other taxes - Payment of withholding taxes related to payments of copy rights, prizes, non-residents, other sources) - Submission of the return relating to taxes due to the consolidated state budget (form 100) - Submission of the return relating to income tax and social security contributions and the nominal list of the insured individuals (form 112) Corporate tax - Payment of the corporate tax due for the 4th quarter of Submission of the informative return regarding the domestic supplies and acquisitions (form 394)
26 #accacelife Go have a party with your friends
27 About Accace With more than 550 professionals, over 2000 international companies as customers and branches in 13 countries, Accace counts as one of the leading outsourcing and advisory services providers in Central and Eastern Europe. Accace offices are located in the Czech Republic, Hungary, Poland, Romania, Slovakia, Ukraine, Bosnia and Herzegovina, Croatia, Germany, Macedonia, Montenegro, Serbia and Slovenia. Locations in other European countries and globally are covered via Accace s trusted network of partners. More about us: romania.office@accace.com
28 #accacelife What is your next challenge?
Tax Calendar Czech Republic
Tax Calendar Czech Republic 2018 #accacelife www.accace.com www.accace.cz Monthly tasks for you Not necessarily tax related January 2018 January 08 22 25 - Payment of advances on health insurance contributions
More information2017 Tax Calendar Romania
VAT 2017 Tax Calendar Romania Submission of amendments return regarding the change of the VAT reporting period to be submitted by tax payers which report VAT on a quarterly basis and perform an EU acquisition
More informationTAX CALENDAR ROMANIA
TAX CALENDAR ROMANIA January 09 16 25 reporting period - Form 092 - Submission of returns We. - Communication of the temporary pro-rate applicable for 2017 and the computation method - Submission of the
More informationCIT rate development in CEE
CIT rate development in CEE Where do we find the lowest rate? www.accace.com accace@accace.com Corporate income tax (CIT) rate is one of the key elements explored by entrepreneurs when considering operating
More information2018 Company Formation
2018 Company Formation Czech Republic www.accace.com www.accace.cz Contents Legal forms of business, minimum capital, contribution 3 General Partnership (Veřejná obchodní společnost v.o.s.) 3 Limited Partnership
More informationLabour Law and Employment in the Czech Republic Guide
Labour Law and Employment in the Czech Republic - 2019 Guide czechrepublic@accace.com www.accace.com www.accace.cz Contents Entitlement to work in the Czech Republic 3 For residents 3 For non-residents
More information2018 Transfer Pricing Overview Romania
2018 Transfer Pricing Overview Romania romania.office@accace.com www.accace.com www.accace.ro Contents Introduction 3 Applicable legislation 4 Arm s length principle 5 Related parties 6 Documentation 7
More information2017 Transfer Pricing Overview Poland
2017 Transfer Pricing Overview Poland poland@accace.com www.accace.com www.accace.pl Contents Applicable Legislation 3 Transactions Subject to Transfer Pricing Documentation 4 Scope of Transfer Pricing
More information2018 Transfer Pricing Overview Poland
2018 Transfer Pricing Overview Poland poland@accace.com www.accace.com www.accace.pl Contents Introduction 3 Applicable Legislation 4 Transactions Subject to Transfer Pricing Documentation 5 Scope of Transfer
More informationBankruptcy proceedings in the Czech Republic
Bankruptcy proceedings in the Czech Republic INTRODUCTION The insolvency proceedings described below is a legal proceeding concerning a debtor's insolvency or impending insolvency and the method of its
More informationSummary of the most significant changes affecting employment taxation in 2018
Summary of the most significant changes affecting employment taxation in 2018 Czech Republic Hungary Poland Romania Slovakia INTRODUCTION We want to quickly guide you through the most significant changes
More information2018 TAX GUIDELINE. Poland.
2018 TAX GUIDELINE Poland poland@accace.com www.accace.com www.accace.pl Contents General information about Poland 4 Legal forms of business 5 General rules on purchasing real estate by foreigners 5 Legal
More informationINTRODUCTION. In the case of any question regarding this new tax, we would be pleased to provide you with our assistance. 2 Tax on non-life insurance
New tax on non-life insurance premium introduced in Slovakia from 1 January 2019 INTRODUCTION As of 1 January 2019, the new law on Insurance Premium Tax, which may concern also your company, will become
More information2018 Company Formation
2018 Company Formation Romania www.accace.com www.accace.ro Contents Legal forms of business, minimum capital, contribution 3 General Partnership (Societate in nume colectiv S.N.C.) 3 Limited Partnership
More informationThe most important legislative changes in Slovakia as of 2018 ebook
The most important legislative changes in Slovakia as of 2018 ebook INTRODUCTION Are you wondering about the most significant changes in the Slovak legislation with the arrival of 2018? Our experts have
More information2019 Company Formation
2019 Company Formation Hungary www.accace.com www.accace.hu Contents Legal forms of business, minimum capital, contribution 3 Limited Liability Company (Korlátolt Felelősségű Társaság Kft.) 3 Company Limited
More information2018 Company Formation
2018 Company Formation Hungary www.accace.com www.accace.hu Contents Legal forms of business, minimum capital, contribution 3 Limited Liability Company (Korlátolt Felelősségű Társaság Kft.) 3 Company Limited
More informationecommerce in Romania Main Legal and Tax Aspects
www.accace.ro romania.office@accace.com ecommerce in Romania Main Legal and Tax Aspects BACKGROUND Over the last years, the eshop business has been booming in Romania. According to reports and estimates
More information2018 TAX GUIDELINE. Slovakia.
2018 TAX GUIDELINE Slovakia slovakia@accace.com www.accace.com www.accace.sk Contents General information about Slovakia 3 Legal forms of business 4 General rules on purchasing of real estate 4 Share deal
More informationSpain France. England Netherlands. Wales Ukraine. Republic of Ireland Czech Republic. Romania Albania. Serbia Israel. FYR Macedonia Latvia
Germany Belgium Portugal Spain France Switzerland Italy England Netherlands Iceland Poland Croatia Slovakia Russia Austria Wales Ukraine Sweden Bosnia-Herzegovina Republic of Ireland Czech Republic Turkey
More information2017 TAX GUIDELINE. Hungary.
2017 TAX GUIDELINE Hungary hungary@accace.com www.accace.com www.accace.hu Contents General information about Hungary 3 Legal forms of business 4 Personal income tax and social contributions 6 Corporate
More informationTransfer Pricing Guide for Hungary
Transfer Pricing Guide for Hungary Taxpayers subject to the transfer pricing rules Methods and comparables Availability of benchmarking/comparative data Documentation and tax return disclosures Documentation
More information2018 TAX GUIDELINE. Hungary.
2018 TAX GUIDELINE Hungary hungary@accace.com www.accace.com www.accace.hu Contents General information about Hungary 3 Legal forms of business 4 Personal Income tax and Social Contributions 6 corporate
More information2017 Transfer Pricing Overview Slovakia
2017 Transfer Pricing Overview Slovakia slovakia@accace.com www.accace.com www.accace.sk Contents Introduction 3 Applicable legislation 4 Arm s length principle 5 Applicability 5 General terms 5 Documentation
More informationSlovenia Country Profile
Slovenia Country Profile EU Tax Centre July 2015 Key tax factors for efficient cross-border business and investment involving Slovenia EU Member State Double Tax Treaties With: Albania Armenia Austria
More informationMontenegro Country Profile
Montenegro Country Profile EU Tax Centre June 2017 Key tax factors for efficient cross-border business and investment involving Montenegro EU Member State (EU candidate) Double Tax Treaties With: Albania
More informationSlovakia Country Profile
Slovakia Country Profile EU Tax Centre July 2016 Key tax factors for efficient cross-border business and investment involving Slovakia EU Member State Double Tax Treaties Yes With: Australia Austria Belarus
More informationBorderline cases for salary, social contribution and tax
Version Abstract 1 (5) 2015-04-21 Veronica Andersson Salary and labour cost statistics Borderline cases for salary, social contribution and tax (Workshop on Labour Cost Survey, Rome, Italy 5-6 May 2015)
More informationObjectives and Investment Policy. Risk and Reward Profile
Key Investor Information This document provides you with key investor information about this Fund. It is not a marketing material. The information is required by law to help you understand the nature and
More informationInnovFin SME Guarantee
InnovFin SME Guarantee Implementation Update Reporting date: 30/09/2017 Disclaimer This presentation contains general information about the implementation results of InnovFin SME Guarantee, a facility
More informationEnterprise Europe Network SME growth forecast
Enterprise Europe Network SME growth forecast 2017-18 een.ec.europa.eu Foreword Since we came into office three years ago, this European Commission has put the creation of more jobs and growth at the centre
More informationCroatia Country Profile
Croatia Country Profile EU Tax Centre June 2017 Key tax factors for efficient cross-border business and investment involving Croatia EU Member State Double Tax Treaties With: Albania Armenia Austria Azerbaijan
More informationEnterprise Europe Network SME growth outlook
Enterprise Europe Network SME growth outlook 2018-19 een.ec.europa.eu 2 Enterprise Europe Network SME growth outlook 2018-19 Foreword The European Commission wants to ensure that small and medium-sized
More information2019 TAX GUIDELINE. Czech Republic.
2019 TAX GUIDELINE Czech Republic czechrepublic@accace.com www.accace.com www.accace.cz Contents General information about the Czech Republic... 3 Legal forms of business... 4 General rules on purchasing
More informationBosnia and Herzegovina Country Profile
Bosnia and Herzegovina Country Profile EU Tax Centre July 2016 Key tax factors for efficient cross-border business and investment involving Bosnia and Herzegovina EU Member State Double Tax Treaties With:
More informationFDI in Central, East and Southeast Europe: Recovery amid Stabilising Economic Growth
Wiener Institut für Internationale Wirtschaftsvergleiche The Vienna Institute for International Economic Studies www.wiiw.ac.at wiiw FDI Report 217 FDI in Central, East and Southeast Europe: Recovery amid
More informationPress Conference. VIENNA INSURANCE GROUP 2016 Preliminary Results. Based on preliminary unaudited data. Vienna, 23 March 2017
Press Conference VIENNA INSURANCE GROUP 2016 Preliminary Results Based on preliminary unaudited data Vienna, 23 March 2017 Vienna Insurance Group A reliable partner in times of dynamic change HIGHLIGHTS
More informationFINANCEABILITY OF INFRASTRUCTURE PROJECTS IN THE CZECH REPUBLIC
THE CZECH PPP KICK-OFF TRANSPORT INFRASTRUCTURE FINANCEABILITY OF INFRASTRUCTURE PROJECTS IN THE CZECH REPUBLIC Overview of current financing market DISCLAIMER This document has been prepared by Société
More informationComparing pay trends in the public services and private sector. Labour Research Department 7 June 2018 Brussels
Comparing pay trends in the public services and private sector Labour Research Department 7 June 2018 Brussels Issued to be covered The trends examined The varying patterns over 14 years and the impact
More information2017 Company Formation
2017 Company Formation Slovakia www.accace.com www.accace.sk Contents Introduction 3 Legal forms of business, minimum capital, contribution 4 General Partnership 4 Limited Partnership 4 Limited Liability
More informationElectronic death data exchange A case of the Croatian Pension Insurance Institute
Good Practices in Social Security Good practice in operation since: 2014 Electronic death data exchange A case of the Croatian Pension Insurance Institute Croatian Pension Insurance Institute Croatia Published
More informationGuarantee scheme -InnovFin SME Guarantee Facility of the European Investment Fund (EIF)
Guarantee scheme -InnovFin SME Guarantee Facility of the European Investment Fund (EIF) Zagrebačka banka d.d. EU Funds and Special Banking Arrangements Zagreb, July 2018 General information about the InnovFin
More informationNews Flash. October, 2016
News Flash October, 2016 Permanent establishment obligation of foreigners in Hungary in 2016 Do you own a permanent establishment in Hungary? Find out what are your tax obligations! Thanks to the value
More informationLex Mundi European Union: Accession States Tax Guide. SLOVENIA Vidovic & Partners
Lex Mundi European Union: Accession States Tax Guide SLOVENIA Vidovic & Partners CONTACT INFORMATION: Natasa Vidovic Vidovic & Partners Tel: 386.1.500.73.20 - Fax: 386.1.500.73.22 E-mail: vp@vidovic-op.si
More informationFY18 Campaign Terms. CAMPAIGN AGREEMENT ( Campaign Agreement ) FOR CEE DYNAMICS 365 CSP CAMPAIGN ( Program )
1. PROGRAM OVERVIEW CAMPAIGN AGREEMENT ( Campaign Agreement ) FOR CEE DYNAMICS 365 CSP CAMPAIGN ( Program ) OFFERED BY MIOL (MICROSOFT EOC) ( Microsoft ) and/or OFFERED BY MS Subsidiary ( Microsoft ) Microsoft
More information2017 Company Formation
2017 Company Formation Ukraine www.accace.com www.accace.com/ua-ua Contents Legal forms of business 3 Join-Stock Company (Aкціонерне товариство) 3 Limited Liability Company (Товариство з обмеженою відповідальністю
More informationFinland Country Profile
Finland Country Profile EU Tax Centre July 2016 Key tax factors for efficient cross-border business and investment involving Finland EU Member State Double Tax Treaties With: Argentina Armenia Australia
More informationSTART Danube Region Project Fund Workshop for Lead- and Project Partners. May, 6 th 2015 Vienna
START Danube Region Project Fund Workshop for Lead- and Project Partners May, 6 th 2015 Vienna PAC 10 & EuroVienna (Implementing Body) EUSDR Priority Area Coordinator 10 / (City of Vienna, Austria): Dr.
More informationInternational Taxation
International Taxation 2015 www.epwcy.com 1. Tax Planning through Cyprus Cyprus is consistently voted as the most attractive European tax regime by major business organizations and tax professionals across
More informationREGIONAL COMPETITION AGREEMENTS: BENEFITS AND CHALLENGES
Organisation for Economic Co-operation and Development DAF/COMP/GF/WD(2018)5 DIRECTORATE FOR FINANCIAL AND ENTERPRISE AFFAIRS COMPETITION COMMITTEE English - Or. English 2 November 2018 Global Forum on
More informationICAEW practising certificate guidance notes
ICAEW practising certificate guidance notes WHY WOULD I NEED A PRACTISING CERTIFICATE? You must have a practising certificate if you want to engage in public practice and provide accountancy services to
More informationgreat place to live and to locate you business Ministry of Economy of the Republic of Moldova
Invest in Moldova great place to live and to locate you business Ministry of Economy of the Republic of Moldova Moldova a strategic location Proximity to key markets European Union Market Commonwealth
More informationStatistics: Fair taxation of the digital economy
Statistics: Fair taxation of the digital economy Your reply: can be published with your personal information (I consent to the publication of all information in my contribution in whole or in part including
More informationEUREKA Programme A European Research Programme. > Not an EU-Programme (but complementarity and co-operation - ERA)
EUREKA EUREKA Programme...... Shaping tomorrow s innovations today EUREKA in glance > 2 A European Research Programme > Not an EU-Programme (but complementarity and co-operation - ERA) > Bottom-up project
More informationSerbia Country Profile
Serbia Country Profile EU Tax Centre July 2015 Key tax factors for efficient cross-border business and investment involving Serbia EU Member State Double Tax Treaties With: Albania Austria Azerbaijan Belarus
More informationCERTIFICATION PROGRAMME: RISK MANAGEMENT IN BANKING
CERTIFICATION PROGRAMME: RISK MANAGEMENT IN BANKING ORGANISATION SHEET Objectives Methodology Target group Examination Lecturers The certification programme: Risk Management in Banking provides participants
More informationFDI in Central, East and Southeast Europe: Declines due to Disinvestment
Wiener Institut für Internationale Wirtschaftsvergleiche The Vienna Institute for International Economic Studies www.wiiw.ac.at wiiw FDI Report 218 FDI in Central, East and Southeast Europe: Declines due
More informationDouble Tax Treaties. Necessity of Declaration on Tax Beneficial Ownership In case of capital gains tax. DTA Country Withholding Tax Rates (%)
Double Tax Treaties DTA Country Withholding Tax Rates (%) Albania 0 0 5/10 1 No No No Armenia 5/10 9 0 5/10 1 Yes 2 No Yes Australia 10 0 15 No No No Austria 0 0 10 No No No Azerbaijan 8 0 8 Yes No Yes
More informationEconomic and Social Council
United Nations ECE/MP.PP/WG.1/2011/L.7 Economic and Social Council Distr.: Limited 25 November 2010 Original: English Economic Commission for Europe Meeting of the Parties to the Convention on Access to
More informationPerformance of EBRD Private Equity Funds Portfolio 2003 year end data
Performance of EBRD Private Equity Funds Portfolio 23 year end data Table Of Contents EBRD classifications General information on equity markets Investors data Overview of EBRD s portfolio: EBRD commitments,irrs
More informationE-commerce in the Czech Republic. Main Legal and Tax Aspects. 1 E-commerce in the Czech Republic Main Legal and Tax Aspects
E-commerce in the Czech Republic Main Legal and Tax Aspects 1 E-commerce in the Czech Republic Main Legal and Tax Aspects November, 2016 BACKGROUND Over the last years, the e-shop business has been booming
More informationThe way to Eurostars II
EUREKA Inter-institutional Capacity Building & Awarness Workshop The way to Eurostars II Pedro de Sampaio Nunes Head of EUREKA Secretariat Beirut, 11-12 July 2013 Doing business through technology What
More informationFinancial situation by the end of Table 1. ECPGR Contributions for Phase IX received by 31 December 2016 (in Euro)...3
European Cooperative Programme for Plant Genetic Resources (ECPGR) Phase IX (2014 2018) Financial Report CONTENTS Financial situation by the end of...2 Table 1. ECPGR Contributions for Phase IX received
More informationWhen markets seem to be closed...
When markets seem to be closed... we have solutions to open them. Explore new markets with Cross Border Business Solutions.. 2 Ready for Cross Border Business? Do you want to grow your business beyond
More informationNon-Performing Loans in CESEE
Non-Performing Loans in CESEE Vienna, September 23, 2014 James Roaf Senior Resident Representative IMF Regional Office for Central and Eastern Europe, Warsaw High NPLs ratios need to be addressed Boom-bust
More informationQuarterly Gross Domestic Product of Montenegro 3 rd quarter 2017
MONTENEGRO STATISTICAL OFFICE R E L E A S E No: 224 Podgorica, 22 December 2017 When using the data, please name the source Quarterly Gross Domestic Product of Montenegro 3 rd quarter 2017 The release
More informationBulgaria in the EU: Challenges and opportunities
Bulgaria in the EU: Challenges and opportunities 60 days before EU: what to expect, what to do? Sofia, October 18, 2006 Maria Laura Lanzeni Head of Emerging Markets Global Risk Analysis Think tank of Deutsche
More informationTAIEX AND TWINNING INSTRUMENTS FOR SHARING EU EXPERTISE
TAIEX AND TWINNING INSTRUMENTS FOR SHARING EU EXPERTISE Lazar Todorov Team Leader FINANCIAL INFORMATION: CATALYST FOR GROWTH SENIOR OFFICIALS WORKSHOP, 28-29 March 2017, Brussels DG Neighbourhood and Enlargement
More informationPODRAVKA GROUP BUSINESS RESULTS FOR THE PERIOD JANUARY MARCH Main business characteristics and significant events in the first quarter
PODRAVKA GROUP BUSINESS RESULTS FOR THE PERIOD JANUARY MARCH Main business characteristics and significant events in the first quarter 1. The total sales of the Podravka Group in the first year half of
More informationTurkey Country Profile
Turkey Country Profile EU Tax Centre June 2017 Key tax factors for efficient cross-border business and investment involving Turkey EU Member State Double Tax Treaties With: Albania Algeria Australia Austria
More informationMacroeconomic overview SEE and Macedonia
Macroeconomic overview SEE and Macedonia Zoltan Arokszallasi Chief Analyst, Macro & FX/FI Research Erste Group Bank Erste Investors Breakfast, 29 September, Skopje 02. Oktober SEE shows mixed performance
More informationEquity Funds Portfolio Update. Data as of June 2012
Equity Funds Portfolio Update Data as of June 2012 Equity Funds at a Glance Equity Funds Portfolio: 142 investments made Russia/CIS EUR 1.17bln committed 46 funds 29 Active 17 Liquidated Average Age of
More informationSweden Country Profile
Sweden Country Profile EU Tax Centre June 2017 Key tax factors for efficient cross-border business and investment involving Sweden EU Member State Double Tax Treaties With: Albania Armenia Argentina Azerbaijan
More informationINVEST IN MACEDONIA. D eputy - CEO, Agency for FDI June, Agency for Foreign Investments and Export Promotion.
INVEST IN MACEDONIA Kliment Sekerovski D eputy - CEO, Agency for FDI June, 2015 1 Location and Transport Infrastructure Two Pan-European corridors: East-West Corridor 8 North-South Corridor 10 Road network:
More informationPublic stakeholder consultation on the Euratom Research and Training Programme
Public stakeholder consultation on the Euratom Research and Training Programme Fields marked with * are mandatory. The Euratom Research and Training Programme 2014-2018 is the European programme for funding
More informationOvercoming borders. In thoughts and actions.
Overcoming borders. In thoughts and actions. www.tpa-group.com Albania Austria Bulgaria Croatia Czech Republic Hungary Poland Romania Serbia Slovakia Slovenia For us, providing advice means finding perfect
More informationLatvia Country Profile
Latvia Country Profile EU Tax Centre June 2018 Key tax factors for efficient cross-border business and investment involving Latvia EU Member State Double Tax Treaties With: Albania Armenia Austria Azerbaijan
More informationTerms of Reference for the Fund Operator The EEA and Norway Grants Global Fund for Regional Cooperation EEA and Norwegian Financial Mechanisms
Terms of Reference for the Fund Operator The EEA and Norway Grants Global Fund for Regional Cooperation EEA and Norwegian Financial Mechanisms 2014-2021 Table of Contents 1. Introduction... 3 1.1 Objectives
More informationTax Card KPMG in Macedonia. kpmg.com/mk
Tax Card 2016 KPMG in Macedonia kpmg.com/mk TAXATION OF CORPORATE PROFITS Corporate income tax (CIT) is due from profits realized by resident legal entities as well as by non-residents with a permanent
More informationEUA MEMBER CONSULTATION A CONTRIBUTION TO THE ERASMUS+ MID-TERM REVIEW
EUA MEMBER CONSULTATION A CONTRIBUTION TO THE ERASMUS+ MID-TERM REVIEW Participation in sub-questionnaires on specific actions KA1: Student Mobility KA1: Staff Mobility KA2: Strategic Partnerships
More informationEU Investment Plan for Europe EBRD as a partner in implementation. Zsuzsanna Hargitai, Director, EU Funds Co-Financing & Financial Instruments, EBRD
EU Investment Plan for Europe EBRD as a partner in implementation Zsuzsanna Hargitai, Director, EU Funds Co-Financing & Financial Instruments, EBRD Brussels, 8 February 2017 Some distinctive features of
More informationReimbursable Advisory Services in Europe and Central Asia (ECA)
Reimbursable Advisory Services in Europe and Central Asia (ECA) Expanding Options for Our Clients: Global Knowledge, Strategy, and Local Solutions REIMBURSABLE ADVISORY SERVICES (RAS): What Are They? RAS
More informationSerbian Tax Card 2018
Serbian Tax Card 2018 KPMG d.o.o. Beograd kpmg.com/rs CORPORATE INCOME TAX A resident is a legal entity which is incorporated or has a place of effective management and control on the territory of Serbia.
More informationTurkey Country Profile
Turkey Country Profile EU Tax Centre June 2018 EU Tax Centre June 2018 Turkey Key tax factors for efficient cross-border business and investment involving Turkey EU Member State Double Tax Treaties No
More informationEFPIA Disclosure Code 2016 Disclosures Shire Pharmaceuticals (including Baxalta US Inc.)
EFPIA Disclosure Code 2016 Disclosures Shire Pharmaceuticals (including Baxalta US Inc.) 1 Section 1: Reporting Approach for 2016 Data: On June 3rd, 2016, Shire acquired Baxalta. Due to the complexity
More informationCESEE DELEVERAGING AND CREDIT MONITOR 1
CESEE DELEVERAGING AND CREDIT MONITOR 1 November 17, 215 Key developments in BIS Banks External Positions and Domestic Credit The reduction of external positions of BIS reporting banks vis-à-vis Central,
More informationTable of Contents. 1 created by
Table of Contents Overview... 2 Exemption Application Instructions for U.S. Tax Residents Living in the U.S.... 3 Exemption Application Instructions for Tax Residents of European Union Member States (other
More informationCONSULTING FINANCIAL BUSINESS TAX LEGAL
CONSULTING FINANCIAL BUSINESS TAX LEGAL KNOWLEDGE. QUALITY. SUCCESS. Unija Consulting is operating under the internationally recognised trademark Unija, which has already been present in 14 European
More informationWidening measures under Horizon 2020
Widening measures under Horizon 2020 Colombe WARIN Project Adviser European Commission Research Executive Agency B5 - Spreading Excellence, Widening Participation, Science with and for Society Content
More informationAlter Domus IRELAND WE RE WHERE YOU NEED US.
WE RE WHERE YOU NEED US. Alter Domus is a fully integrated Fund and Corporate services provider, dedicated to international private equity & infrastructure houses, real estate firms, multinationals, private
More informationPerformance of Private Equity Funds in Central and Eastern Europe and the CIS Data to 31 December 2008
Performance of Private Equity Funds in Central and Eastern Europe and the CIS Data to 31 December 2008 1 EBRD in Private Equity EBRD s portfolio of funds: over 15 years of investing in the asset class
More informationEUROPEAN COMMISSION AND COURTS DECISIONS ARE PRODUCING
6 JULY 2009 PRESS STATEMENT TAX DISCRIMINATION OF FOREIGN PENSION FUNDS EUROPEAN COMMISSION AND COURTS DECISIONS ARE PRODUCING TANGIBLE RESULTS EFRP is happy to note progress and considers it is an appropriate
More informationTHE NEED TO ADDRESS FINANCIAL MARKETS DEVELOPMENT IN THE REGION
SOUTH CAUCASUS AND UKRAINE INITIATIVE THE NEED TO ADDRESS FINANCIAL MARKETS DEVELOPMENT IN THE REGION Working Group on Financial Markets Development and Impact of Central Banks 17 November 2009 Warsaw,
More informationPerformance of Private Equity Funds in Central and Eastern Europe and the CIS
Performance of Private Equity Funds in Central and Eastern Europe and the CIS Data to 31 December 26 1 EBRD in Private Equity EBRD s portfolio of funds: 15 years of investing in the asset class Investment
More informationApproach to Employment Injury (EI) compensation benefits in the EU and OECD
Approach to (EI) compensation benefits in the EU and OECD The benefits of protection can be divided in three main groups. The cash benefits include disability pensions, survivor's pensions and other short-
More informationBulletin of the Institute for Western Affairs
` Bulletin of the Institute for Western Affairs Outward FDI Policies in Visegrad countries Country report Hungary In the Central and Eastern European region Hungary was the first country that invested
More informationFAQs. 1. Event registration. Dear participants,
FAQs Dear participants, We have compiled a catalogue of the most frequently asked questions (FAQs) to clarify some of the questions that may arise within the framework of the event or its preparation.
More informationThe Eurostars Programme
The Eurostars Programme The EU-EUREKA joint funding programme for R&D-performing SMEs What is EUREKA? > 2 > EUREKA is a public network supporting R&D-performing businesses > Established in 1985 by French
More informationRomania Country Profile
Romania Country Profile EU Tax Centre March 2014 Key tax factors for efficient cross-border business and investment involving Romania EU Member State Yes Double Tax Treaties With: Albania Algeria Armenia
More informationFOREWORD. Slovak Republic
FOREWORD A country's tax regime is always a key factor for any business considering moving into new markets. What is the corporate tax rate? Are there any incentives for overseas businesses? Are there
More information