Add Stem If significant additional benefits would be payable in scenarios that have commercial substance, the condition in the previous sentence may be met even if the insured event is extremely unlikely or even if the expected ie probability-weighted present value of contingent cash flows is a small proportion of the expected present value of all the remaining contractual cash flows. Jeigu svarbi papildoma nauda būtų teikiama komercinį pagrindą turinčiais atvejais, tuomet ankstesniame sakinyje esanti sąlyga gali būti įvykdoma netgi tada, kai draudiminis įvykis yra ypatingai retas, arba tada, jeigu tikėtina t. EurLex-2 the entry concerning the additive E used in fodstuffs falling under category Veiklai priskirtas turtas šalims nepriklauso t.
Publisher: Vilniaus kolegija, Saltoniškių st. Under this article the tax authorities are allowed to examine a taxpayer's prices for compliance with the market prices in foreign trade transactions when the price of the transaction exceeds the amount defined by the Tax Code, and also in real estate transactions i.
Transfer prices are the prices that differ from transaction prices on market terms than income from sale of goods which could be obtained by parties, but because of such difference was not obtained.
Market prices are the prices for goods works, services that have settled as the result of interaction of supply and demand in the market of identical similar goods works, services under comparable economic conditions.
The aim of the article is to gain an understanding of regulation and to study the peculiarities of transfer pricing in the Republic of Belarus. Controlled transactions Under the current version of Article of the Tax Code of the Republic of Belarus effective January 1, the tax control for transfer prices is required for the following transactions in 1.
Sale or purchase of real estate, including housing bonds and shared construction; 2. Foreign trade transactions: 8 9 when the price of the transaction s ief akcijų pasirinkimo sandoriai the year exceedsBYN without taking into account indirect taxes including denominationwith: o o a related party; a resident of offshore zones according to the list approved by the President of the Republic of Belarus on May 25,No ; o a related party or resident of offshore zones undertaken via a chain of transactions with an intermediary third party who is not a related party to the companies and has no substantial functions, involved in the controlled transactions.
The list of such parties includes among others the following: residents of High Technology Park; taxpayers using simplified taxation system; residents of free economic zones; single taxpayers for agricultural producers; entities within the scope of Decree No 6 of the President of the Republic of Belarus dated May 7, and others.
Tax control of transfer pricing Concerning application of Article of the Tax Code following the results of it is necessary to consider the following. If a taxpayer performed foreign trade transactions with one foreign company and or individual hereinafter referred to as the foreign counterparty both for 11 12 sale and purchase of goods works, servicesthe transaction s are subject to transfer pricing control under Article of the Tax Code which were actually carried out within one tax period with ief akcijų pasirinkimo sandoriai foreign counterparty in case: the price of the transaction s for sale of goods works, services exceeds thousand BYN; the price of the transaction s for purchase of goods works, ief akcijų pasirinkimo sandoriai href="http://drabuziutaisymas.lt/etrade-opcion-prekybos-pamoka.php">etrade opcionų prekybos pamoka exceeds thousand BYN.
That means, for the purpose of determination of such control criterion as the size of the transaction s with one counterparty within a calendar year, the price of transactions for sale of goods works, services is not summarized with the cost of transactions for purchase of goods works, services. Transactions for the sale of real estate are subject to control regardless of their size.
Article of the Tax Code specifies a list of transactions that are excluded from the list of controlled transactions. Particularly, the tax base shall not be adjusted for the transactions with goods where the price for the goods is: established by the legislation of the Republic of Belarus or foreign states of any kind ; formed by an anti-monopoly authority; determined as the results of stock exchange trades performed in accordance with the exchange trade legislation of the Republic of Belarus or a ief akcijų pasirinkimo sandoriai state; determined during namų darbe tamperė performed in accordance with the legislation of the Republic luminor investiciniai fondai Belarus or a foreign state; determined by an independent appraiser in cases where appraisal is obligatory under the legislation of the Republic of Belarus or a foreign state.
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Concerning other cases, the tax authorities evaluate the validity of a tax base for income tax, comparing for this purpose the price level ief akcijų pasirinkimo sandoriai by the taxpayer to the level of market prices for identical similar goods, works, services. Provisions of article of the Tax Code effective January 1, shall not be applied to: transactions for sale or purchase of goods works, services for which the price is established by international ief akcijų pasirinkimo sandoriai of the Republic of Belarus; bank operations according to the list established ief akcijų pasirinkimo sandoriai the Bank's Code; operations with securities and derivative on the organized securities market; Since the comparability of kiek pinig reikia norint pradti prekiauti bitkoinais to market prices when determining a tax base is checked by the tax authorities following the results of the reporting period till following the results of the tax period concerning income tax by means of: 12 13 desk audits; audits excluding desk audits.
Conclusions 1. We got an understanding of the transfer pricing in the Republic of Belarus, examined the methods of control. In accordance with the provisions of the Tax Code of the Republic of Belarus, the basic methods of transfer pricing for determining market prices is a method of comparable market prices.
References 1. Overview of exchange commodity wound Belarusian Universal Commodity Exchange information about prices and quotations of foreign exchanges. The results of the procurement for its own account, placed in the public domain in the information system "Tenders" Online Information republican unitary enterprise "National Center for Marketing and Price Study" section "Purchases", Subsection" Procurement results".
The tax control for transfer prices aims at identifying the transactions the prices for which deviate from the market level. Tax control for transfer prices is required for the following transactions: 1.
Kiekviena valstybė narė ne vėliau kaip m. Komisija sudaro galimybes su gauta informacija susipažinti kitoms valstybėms narėms ir paskelbia valstybių narių kompetentingų institucijų sąrašą Europos Sąjungos oficialiajame leidinyje. Kompetentinga institucija paskiria centrinę ryšių palaikymo tarnybą, kuri yra pagrindinė institucija, atsakinga už ryšių palaikymą su kitomis valstybėmis narėmis savitarpio pagalbos srityje, kuriai taikoma ši direktyva. Centrinė ryšių palaikymo tarnyba taip pat gali būti paskirta atsakinga už ryšių palaikymą su Komisija.
Foreign trade transactions; 3. Transactions within the Republic of Belarus, when the price of the transaction s for one reporting period with one party exceedsBYN without forex generalinis direktorius into account indirect taxes. The ports load and unloaded, making it easier and faster to take loads to other countries.
In addition, the maritime sector is becoming more and more interesting as it promotes the choice of maritime professions.
ETF ir ETN, kuriais prekiaujama pasirinkimo galimybėmis, skambučiais ir pasiūlymais, sąrašas
Research object cargo turnover at the ports. Research aim to compare Lithuania s, Latvia s, Estonia s cargo turnover. Research tasks: 1. To analyse cargo turnover at the ports of Klaipėda, Riga, Tallinn.
To compare cargo turnover between ports of Klaipėda, Riga, Tallinn. Research type empirical. Research methods: analysis of scientific literature, statistical literature, comparative analysis, graphical analysis, generalization. Port of Klaipėda analysis Lithuania is a country located in Northern Europe; it is one of the ief akcijų pasirinkimo sandoriai Baltic States, situated along the southeastern shore of the Baltic Sea. Lithuania is bordered by Latvia in the north, Belarus in the east and south, Poland in the south and Russia in the southwest.
Port of Klaipėda is a seaport located in Klaipėda. It is one of the few ice-free ports in northernmost Europe, and the largest in Lithuania. Port of Klaipėda is multimodal, universal and deep-water port. Annual cargo turnover in port of Klaipėda is 65 mln.
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The territorial area of the port of Klaipėda isha. Port s water area is ,9 ha. The length of port quays is 24,7 km. Warehousing facilities for general cargo are m² It can be noticed that during the period of total cargo turnover in the port of Klaipėda increased Fig. In cargo turnover, which was distributed in the port of Klaipėda reached 36,41 mln.
JAV iždo obligacijų (TIP) ETF ir ETN sąrašas
After three years amount of cargo in the port of Klaipėda increased and reached 43,17 mln. Figure 1. Port of Ief akcijų pasirinkimo sandoriai cargo turnover, mln. Annual growth of cargo turnover is a good indicator of positive change and great future expansion potential, which contributes to the country s overall economic level.
Port of Riga analysis Latvia is a country located in Northern Europe. One of three Baltic States, bordered by Estonia in the northern region, Lithuania in the southern, to the east is Russia and Belarus to dvejetainės parinktys yra forex southeast.
In addition, Latvia shares a maritime border with Sweden to the west. The Freeport of Riga lies on both blanks of oksfordo universiteto turto strategija river Daugava covering 15 kilometres in length.
Annual cargo turnover in port of Riga is 63,2 mln. The territorial area that the port of Riga takes is ha. Port s water area is ha. The length of berths is 21 km. The total cargo turnover during the period of in the port of Riga is presented in Figure ,08 40,06 37,07 33, m m m m. Figure 2. Freeport of Riga cargo turnover, mln.
These numbers are significant and their influence on Latvia s economy is visible. The country is bordered to the north by the Gulf of Finland with Finland on the other side, to the west by the Baltic Sea, to the south by Latvia, and to the east by Lake Peipus and Russia. Port of Tallinn is a state - owned company managing five constituent ports.
Taking into account both cargo and passenger traffic, it is one of the largest port enterprises of the Baltic Sea. The port territory area that the port of Tallinn takes is ,4 ha. Port s water area is ,6 ha. In the port there are ief akcijų pasirinkimo sandoriai berths in total.
The total cargo turnover of the port of Tallinn during the period of is presented in Figure,43 20,12 19, m m ief akcijų pasirinkimo sandoriai m. Figure 3. Port of Tallinn cargo turnover, mln. These numbers are significant and their influence on Estonia s economy is visible. Comparison and Analysis All of the three ports are situated at the same eastern coast and the examined countries all belong to the European Union.
The ports are different in their size and hold different characteristics. It is visible that the transported goods handled in the previously mentioned ports are quite similar in their nature. This makes the analysis process significantly easier as the differences do not have to be taken into account.
Dividendų išmokėjimo koeficiento apskaičiavimo vadovas Nuo m. Dėl to nenuostabu, kad dauguma investuotojų orientuojasi tik į pelningumągaunamą iš dividendų išmokų. Ir vis dėlto tai nebūtinai protinga, nes bendrovės netikėtai išaugę dividendai gali paskatinti akcijų kainos ženklų nuosmukį. Nors atsargos grįžta penktadienio veiksmuose, tai yra 73 USD.
Total cargo turnover of the ports of Klaipėda, Riga, Tallinn during the period of Figure 4. Cargo turnover in ports, mln. It can be concluded that the port of Klaipėda is a leading port in Baltic Sea s eastern coast.
This makes the port of Klaipėda a leading port in the Baltic Sea s eastern coast. Key figures.
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Port of Tallinn. Access through internet: 2.
JAV iždo obligacijų (TIP) ETF ir ETN sąrašas
Freeport of Riga [interactive] [viewed on 29 March ]. Access through internet: 3. Port statistics. Port of Klaipėda [interactive] [viewed on 29 March ].
Europos Sąjungos L 84/
All of the three ports are situated at the same eastern coast and the examined countries all belong to the European Union. Irina Kononchuk Polessky State University, Pinsk, Belarus Introduction Creation of a modern market economy in any country, including the Republic of Belarus and the Republic of Lithuania, is impossible without an effective tax system, because taxes are the main source of revenues of state budget.
They influence the conduct of national business, trade and investment attractiveness, foreign economic activity and the level of social and socio-economic development. The objects of the research are the tax systems of the Republic of Belarus and the Republic of Ief akcijų pasirinkimo sandoriai at the present stage of development. The purpose of the article is to compare the tax systems of the Republic of Belarus and the Republic of Lithuania in order to identify common features and differences in taxation of various economic entities, and to identify existing problems and propose measures for resolving them.
Tasks of the article: 1. To compare the level of the tax burden ief akcijų pasirinkimo sandoriai the Republic of Belarus and the Republic of Lithuania during Analyze the current tax rates of two states on and the benefits provided by the state for certain types of businesses.
Identify the problems of the tax systems of the countries and determine the ways to solve them.
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Economic interaction with its closest neighbors, including Lithuania is especially important. According to the results of work forLithuania accounts for 3. Expansion of economic cooperation requires taking into account the national peculiarities of the implementation of economic policy which includes the tax policy and the tax system formed under its influence.
Acting as the main source of financing public expenditures, the taxes of the Republic of Belarus and the Republic of Lithuania fulfill their fiscal mission to a large extent, providing The structure of tax systems in the context of tax payments is estimated by its similarity, including republican and local taxes fees, duties.
Payers of both states pay VAT, excise tax, profit tax, personal income tax, property payments, payments for nature use, contributions to compulsory social insurance. However, the specificity of the tax base, the orientation of tax incentives governing the taxation aspects have predetermined the differentiation of tax payments at tax rates Table 1.
VAT Preferential rate 10 5; 9 2.
Personal income tax 13; Preferential rate Profit tax 18; Preferential rate 5; 10; 5 4. In Belarus and Lithuania the level of direct taxation differs significantly. The Republic of Belarus has chosen an innovative way of development, using tax incentives 19 20 as an instrument for stimulating and supporting the development of activities which are the most important for the country.
An equally important aspect of the tax system is the taxation of property. Individuals have more loyal conditions for this ief akcijų pasirinkimo sandoriai, which is confirmed by the rate of 0.
In the Republic of Lithuania, the amount of real estate tax is set by local authorities and varies between 0. Such distribution of the tax burden allows Lithuanian business to reduce the tax component of its costs and increase the effectiveness of its activities. According to the Tax Code of the Republic of Belarus, which is the main normative document regulating taxation, Belarusian payers pay such specific taxes as imputed income tax, tax with simplified taxation system, gambling tax, dog ownership tax, resort fee and others.
In Lithuania the law imposes ief akcijų pasirinkimo sandoriai taxes as the tax on lotteries and gambling, inheritance tax, state natural resource tax, and some taxes in the sugar industry. Influence of the volume of tax revenues on the level of the tax burden in the Republic of Belarus and the Republic of Lithuania The current composition of tax payments, their characteristics from the point of mandatory elements, the system of tax privileges and preferences is appropriately reflected in the impact of the tax burden on the economy as a qualitative indicator of the tax system of the state, which allows to assess the effectiveness of the tax system, to identify errors in taxation, to take necessary measures the implementation of which will allow to resolve a number of problems, and, as a result, to adjust tax policy.
Correlating the amount of tax revenues of the consolidated budget and the size of GDP for a certain period of time, we have determined the impact of the tax burden on the economies of Belarus and Lithuania Table 2.
Despite the lower rates, the tax burden on the economy in the Republic of Belarus in is much higher This ief akcijų pasirinkimo sandoriai the presence ief akcijų pasirinkimo sandoriai a number of problems in the Republic of Belarus which have a negative impact on national business and the efficiency of the functioning of the economy.