tax environments inOECD
-Flat income tax rate 19% (2004)
-The Industrial Park Law (help by GS)
GOS eliminated withholding taxes on dividends, thus permitting foreign firms to pay back parent companies without being taxed.
Cumulative FDI has increased to USD 18.45 billion (1998-2006)
[Slovak Investment and Trade Developm
5.7 and 5.8, the effect will be that he
will have paid tax as if he had retained such Shares but will have been denied
the right to retain them.
2.4
Withholding. _________(name) recognizes that the Company is required by federal
regulations to deduct and withhold income taxes at the rate of 28% of the
market value of the Shares, and to pay the tax in money at the time or times
the payrol
Current Liability
and
Payroll Accounting
INDEX
01
Current Liabilities
02
Contingent Liabilities
03
Payroll Accounting
01
Current Liabilities
Current Liabilities is a debt that a company expects to pay within one year or the operating cycle, whichever is longer.
(Debts that do not meet this criterion are classified as long-term liabilities)
Current Liabilities
Notes payable
Accounts payable
Un
tax)
가산세라 함은 세법에 규정하는 의무의 성실한 이행을 확보할 목적으로 그 의무를 위반한 경우에 당해 세법에 의하여 산출한 세액에 가산하여 징수하는 금액을 말한다. 다만, 가산금은 이에 포함하지 아니한다 즉, 가산세는 각 세법의 규정에 의하여 그 세법의 성실한 이행을 위하여 각 세금에 부
2. 프로젝트의 현금흐름 추정
① 이자절세효과(Tax shield effect)
IDC-US의 명목자본조달비용은 (미국의 인플레이션율이 3% 라고 할 때) 12%이며, 이 프로젝트의 부채 차입능력은 20%로 판단되며, 부채자본비율(Debt-ratio)는 1:4이다. 따라서 이 프로젝트를 통한 IDC-US의 부채차입 증가분은 투자안 총비용 공장