I. 외국인직접투자와 현지국 경제
1. 외국인직접투자로 인한 이익
* 국제수지개선 효과
(1) 다국적 기업이 현지국에 자회사 설립 --> 최초 현지국에 투자자본 유입
--> 최초 현지국의 자본수지 증가
(2) 다국적 기업이 현지국에서 벌어들인 소득을 지속적으로 본국으로 송금
--> 투자 이후 현
● Definition of digital nomads
Digital nomads are individuals who use technology and the internet to work remotely from any location in the world, allowing them to have a location-independent lifestyle. Digital nomads often work as freelancers, entrepreneurs, or remote employees for companies, and they typically use laptops, smartphones, and other digital devices to communicate and collabora
Late 1997 after the financial crisis due to interlayer polarization in the labor market share decline, the difficult living and low incomes continue to increase. since 2007 the global financial crisis, rising unemployment, income polarization, deterioration of family income, inflation, Household debt and interest burden due to increased sales of credit by various factors, including difficulties i
tax laws and funding offers for business ventures has seen consistently ranked Singapore as one of the best places to do business in the world.
It is also ranked as one of the most competitive nations and has several initiatives supportive of business start-ups.
Anyone can incorporate a company in Singapore. If you're a foreign entrepreneur, all you need is to obtain an Employment Pass or Ent
1.3. The fall of Arthur Anderson accounting firm
Arthur Anderson was the auditor and consultant of Enron. However it overlooked the corrupt accounting practice of Enron, which was one of the main reasons of the crisis. After the Enron scandal, Andersen lost its major clients and got accused by its negligence in auditing Enron.
1.4. Mid- and long-term impacts on American energy industry
After E
1. An outline of a nation
A. Characteristics of a nation
a. Language
Spain’s official language is Spanish (español). It is spoken by the vast majority of its people. Spanish has two major dialects—Andalusian and Castilian—which differ in their pronunciation of certain sounds. In a number of regions of Spain other languages are also important. Catalan, a relat
taxavoidance)
조세회피란 저가거래나 고가거래 등 사회통념이나 상 관행에 비추어 합리적인 경제인이 취할 정상적인 거래로 볼 수 없는 경우, 또는 세법이 예상한 거래형식을 취하지 않는 우회행위 등 변칙적 거래 형식을 통하여 일반적인 정상거래의 경우와 달리 세금부담을 줄이는 것을 말합니다. 이
taxavoidance 또는 tax evasion)라는 방법을 이용하게 되고, 결국 조세회피는 조세의 제1원칙인 공평성을 해칠 뿐만 아니라 국가 재정수입의 감소를 가져오고, 나아가 지하경제의 팽창요인으로 작용하여 국가의 여러 정책에 혼란을 끼치기도 한다.
이처럼 납세자의 조세회피행위가 국가의 재정정책에 중대
avoidance of the difficult, emotion-laden parts of the decision.
In an emotion-laden situation, a manager may make such a trade-off implicitly rather than explicitly. That is, a decision process may be used that does not consciously acknowledge the trade-offs implied by the choice. To avoid explicit trade-offs, the manager may fall back on simplified heuristic patterns of processing.
Emotion