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  • PricewaterhouseCoopers - MindLink VAT survey
    broad based debate evaluating the current VAT system and ways of strengthening its coherence with the single market and its capacity as revenue raiser while reducing the cost of compliance This is an opportunity both to undertake a root and branch modernisation of the EU VAT system for the first time in over 40 years and to create a VAT system that fits its purpose in the 21st century Any forthcoming proposals from the Commission expected to arrive by the end of the year will affect all businesses operating in or doing business with the EU regardless of sector and industry as the EU seeks to balance trade facilitation against the need to combat fraud An online survey has been launched to help businesses make the most of this chance to steer the development of the EU VAT system in a way that is workable for them We invite you to spend 5 10 minutes completing the survey as your views are important in helping build the EU VAT system of the future https www pwcresearch com uc futurevat registration terminated on 28 April 2011 The results of this survey will be fed back to the EU Commission and the

    Original URL path: http://mindlink.lv/en/topical/vat_survey/?_print=1 (2015-12-28)
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  • PricewaterhouseCoopers - MindLink
    informāciju kas tika sniegta seminārā Maltas nodokļu sistēmas piedāvātās iespējas kurā Jūs varējāt iepazīties ar galveno kas jāzina apsverot uzņēmējdarbības iespējas Maltā saņemt atbildes uz konkrētiem jautājumiem un uzklausīt ieteikumus no Maltas nodokļu speciālista Prezentāciju sniedza PwC Maltas nodokļu partneris Neville Gatt Malta ir neliela neatkarīga demokrātiska republika Britu sadraudzības valstu organizācijas sastāvā ar attīstītu tautsaimniecību un rūpniecību Malta ir ES dalībvalsts kopš 2004 gada un varētu būt piemērota bāze starptautiskai darbībai ņemot vērā tautsaimniecības daudzveidību un daudzus citus veiksmes faktorus Galvenās iespējas ko piedāvā Maltas nodokļu sistēma ir Ļoti elastīgs līdzdalības atbrīvojumu režīms Ārvalstu uzņēmumi kas ir Maltas rezidenti var pretendēt uz atbrīvojumu no nodokļu samaksas par ārvalstu ienākumiem un kapitāla pieaugumu Nodokļu atmaksas sistēma ar 0 10 tīro zaudējumu vairumam ienākumu avotu Nodokļu bāzes erozijas iespējas piemēram nav attīstītu normu pret izvairīšanos no starptautiskajiem nodokļiem Plānošanas iespēja izmantojot trastus piemēram Maltas trasti parasti var izvēlēties vai nu caurredzamu nodokļu režīmu vai arī uzņēmumu nodokļu režīmu Pieejami nodokļu administrācijas skaidrojumi un uzziņas Atbrīvojums no ieturējuma nodokļa par dividendēm procentiem un autoratlīdzības maksājumiem nerezidentiem Apmēram 60 nodokļu konvencijas un iespēja izmantot EU nodokļu direktīvas Iespēja izvēlēties pamatkapitāla un nodokļu maksājumu valūtu Un kādas iespējas piedāvā Luksemburgas nodokļu sistēma Ja Jūs

    Original URL path: http://mindlink.lv/lv/aktuali/nodoklu_planosanas_iespejas/ (2015-12-28)
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  • PricewaterhouseCoopers - MindLink Tax opportunities when doing business abroad
    Malta in March 2011 This article provides an insight into the information presented at the seminar Built in benefits of the Maltese tax system where you had the opportunity to become familiar with the main points you should know when considering doing business in Malta and to receive answers to your specific questions as well as hearing suggestions from a Maltese tax expert The presentation was given by Neville Gatt PwC tax partner from Malta Malta is a small independent democratic republic in the Commonwealth with a developed economic and industrial structure An EU member since 2004 Malta could be a proper base for international activities given its diversified economy and many other success factors The main built in benefits of the Maltese tax system are as follows A very flexible participation exemption regime Foreign companies resident in Malta may be non taxed on foreign source income and capital gains Tax refund system with net leakages of 0 10 on most sources Base erosion possibilities e g no sophisticated international anti avoidance Possibility of planning with trust structures e g Maltese trusts can typically opt for either a look through or corporate tax treatment Upfront Revenue opinions tax rulings Withholding

    Original URL path: http://mindlink.lv/en/topical/doing_business_abroad/?_print=1 (2015-12-28)
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  • PricewaterhouseCoopers - MindLink Tax risks when starting business in a foreign country
    manager at PwC Moscow who provided a number of practical examples and situations from his own experience as he has been with PwC since 2004 The workshop discussed the Russian tax system in general as well as specific tax aspects of business and employment The emphasis was on case studies in which the speaker described situations risks involved and solutions found Compared to other countries with a developed economy the Russian tax system is rather new It is not subject to review as a whole but changes are made on a regular basis The Russian tax system involves none of the sophisticated concepts that are used in more developed tax systems Taxpayers in Russia have difficulties resulting from Burdensome tax administration Stringent requirements for accounting and tax records Result oriented tax authorities seeking to assess extra taxes on a tax audit Lengthy lawsuits and exorbitant court costs No way of obtaining clarifications from competent authorities and Underdeveloped transfer pricing rules This is just a brief look at the information the participants received during the workshop This was our second workshop of this kind providing information on business and tax risks in a particular foreign country In early November Adrian Cloer

    Original URL path: http://mindlink.lv/en/topical/tax_risks/?_print=1 (2015-12-28)
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  • PricewaterhouseCoopers - MindLink ACCA now available at PwC’s Academy
    them more likely to be promoted and receive higher salaries Holding the ACCA qualification illustrates your quality over others in the business or finance profession making you more likely to be selected for more challenging jobs The fully comprehensive ACCA syllabus you will learn to understand and master all the processes involved in how a business or financial organisation works With exams twice a year students can work while studying ACCA is not just for accountants Members have the knowledge and skills to succeed in other areas such as business consulting taxation IT strategic planning and general management To qualify as an ACCA member you need to pass 14 exams students holding relevant university degrees may be exempted from nine of them and complete an Ethics Module as well as having relevant practical work experience Exams take place twice a year in June and December The ACCA syllabus consists of two levels Fundamentals and Professional The Fundamentals level is divided into two modules Knowledge and Skills The Knowledge module introduces students to the core areas of financial and management accounting This provides a platform for studying the other technical accountancy areas in greater detail in the Skills module The Skills module contains six subjects comprehensively covering the main technical areas any accountant is expected to have mastered regardless of their future career aspirations These subjects comprise law performance management taxation financial reporting auditing and financial management The Professional level is also split into two modules Essentials and Options both set at an intellectual level equivalent to that expected of a student taking a Master s degree The focus of the syllabus at this level is to build on the technical skills already acquired and to explore more advanced professional skills techniques and values that are required and used by the

    Original URL path: http://mindlink.lv/en/topical/ACCA/?_print=1 (2015-12-28)
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  • PricewaterhouseCoopers - MindLink Handy hints for account holders at Latvijas Krajbanka
    collection of the money At the moment it is impossible to make loan repayments or interest payments because of the suspended financial services however as soon as a solution is announced you should make all the payments that have fallen due and continue your next payments when they fall due Mandatory tax payments Sadly the time frame for cash payouts may reach 30 working days so the deadline is 4 January 2012 As this year does not pamper us with extra holidays at Christmas and New Year the cash payout will not be delayed In the meantime the obligation to make mandatory tax payments remains Additionally the State Revenue Service SRS has announced that the letter of the law does not allow them to postpone any tax payments or not to assess late charges on taxpayers due to the unavailability of their deposits In this respect we would note section 24 of the Taxes and Duties Act which gives several options to a taxpayer whose cash is currently locked up in LKB If a tax payment is not yet due the taxpayer has a right to file a motivated request that the time limit should be extended for three months If a tax payment is overdue the taxpayer may file a motivated request that the late payment should be split into instalments or postponed for a year if the due date was missed because of force majeure circumstances In that case the taxpayer will have to pay not only the principal amount of tax but also a late charge of 0 05 for each day overdue unless the particular tax law provides otherwise The above implies that a request should be made to the SRS immediately in order to prevent any late charges from being assessed Taxpayers who are due any overpaid tax amounts should open a current account with another bank and notify the SRS accordingly Since all of LKB s financial services have been stopped no incoming payments are being accepted either So stating another bank account may only slightly improve the taxpayer s cash flow but no longer should any cash be kept or lost at LKB Set off options The lending process frequently involves situations where a deposit at the same bank serves as security for a loan The sad fact is that in the event of LKB s insolvency the Credit Institutions Act prohibits the use of a deposit to repay a loan So a situation may arise where a deposit serving as security is partly lost but the loan repayment obligation remains in full More often than not it is real estate securities or a company s current assets that serve as security for a loan In that case the property serving as security is governed by a different statutory treatment meaning that LKB s insolvency does not affect the validity of a mortgage financial pledge or commercial pledge and it will pass to the next lender together with the loan in full Securities

    Original URL path: http://mindlink.lv/en/topical/LKB/?_print=1 (2015-12-28)
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  • PricewaterhouseCoopers - MindLink Tax Management, Accounting and Legal Services
    Accounting Accountancy and bookkeeping in accordance with Latvian Accounting Law International Financial Reporting Standards or Group accounting policies Preparation of Financial Statements Monthly quarterly and annual reports for management and group reporting purposes Assistance in preparation of the chart of accounts for Latvian statutory Group and tax reporting requirements as well as preparation of the accounting policy Services relating to the closing of the financial year support during statutory audits Payroll Calculation of monthly gross to net remuneration personal income tax amounts and social security contributions Monthly tax and social security returns annual returns preparation and submission via Electronic Declaration System EDS Advice in the field of taxpayer duties filing obligations and dates Review of payroll tax compliance VAT Maintaining purchase and sales records and VAT register in accordance with the Law on VAT Preparation of VAT returns Submitting VAT returns to the tax authorities by the relevant due dates via EDS VAT consulting Intra Community transactions EC listings and Intrastat declarations Periodic reviews of VAT calculations Assistance in the tax refund audit and inspections Corporate Income Tax Preparation of the annual CIT calculation and CIT returns Submitting CIT returns to the tax authorities via EDS Tax advice regarding tax treatment of specific transactions Tax payment advice and assistance in the tax refund procedures audits and inspections CIT reviews Identifying tax planning opportunities with a view to potential tax savings or optimization Legal support services Supporting start up businesses in fulfilling the regulatory requirements and preparing the Company s reporting system for effective day to day operations Registrations of the Company for legal and tax purposes Legal support services Liquidation of legal entities Access to the full range of PwC Legal Services Why PwC A fully integrated and comprehensive finance and administrative service in Latvia in Europe and elsewhere around

    Original URL path: http://mindlink.lv/en/topical/tmas/?_print=1 (2015-12-28)
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  • PricewaterhouseCoopers - MindLink Accounting and IT outsourcing risks
    The company frequently benefits in terms of cost but problems arise if it forgets about the risks associated with outsourcing A company enters into a standard contract and expects quality services but may not always understand how to control their quality Even if the overall results of outsourcing satisfy the management the company cannot be sure that the services are rendered in an amount and quality that match industry standards PricewaterhouseCoopers PwC as the world s largest consulting and outsourcing firm is dealing with clients on a daily basis and we see the sad outcome of careless outsourcing Here are the main risks that companies face Quality mismatch outsourced services falling short of industry standards or good practice Legal non compliance statutory requirements are ignored Business interruption due to unavailability of IT or management information Strategic risk management information is either unavailable or inaccurate and Financial risk unavailability of IT or management information hinders the provision of core services to customers Tempting as the benefits of outsourcing may seem it is important to remember that the company should monitor these services the way it monitors the performance of its own staff Good practice usually dictates that the company should have

    Original URL path: http://mindlink.lv/en/topical/acc_it_risks/?_print=1 (2015-12-28)
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archive-lv.com, 2018-01-21