贵金属投资技术分析英文版-20.pptVIP

New Business Law JSC and LLC with one shareholder (current: 5 - 2) One-man Board of Directors Electronic Shareholders and Board of Directors meetings and voting Accounting in line with IFRS Independent Audit Effective by July 2012 (some provisions, January 2013) * Thank You * * * * Services taxable according to the place of service recipient transfer, cession and use of copyrights, patents, licenses, trade marks and similar rights, and renunciation of such rights,2. promotional services, including intermediation in such services,3. services performed by engineers, lawyers, auditors, accountants, interpreters, translators, and other providers of consultancy services,4. automated data processing services,5. cession of information, including information on business procedures and know-how,6. banking, insurance and reinsurance services,7. cession of employees, 8. hiring of movable property, excluding transport vehicles,9. withdrawal from performing a business activity,10. all services of intermediation connected with these services issuers of invoices - for VAT stated on the invoice in cases when VAT should not have been accounted for and stated on the invoice and exporters - for export deliveries if they have not been paid for in accordance with the foreign exchange regulations, * An overview of what we will be looking at today ? Smith Williamson, 2006. All rights reserved. * Withholding tax is not paid on interest paid: ? on trade loan for goods used in performing business activity of a tax payer, ? on loans given by foreign bank or other financial institution, ? to holders of governmental or corporate bonds if they are foreign legal entities, ? on finance lease. * * Participation exemption is designed to make Australia an attractive jurisdiction for holding companies and encourage conduit companies to be set up in Australia. “Tainted income” is generally income from investments or arrangements likely to be significantly affected by taxation considera