Ⅲ. Advantages of Entry into Hungary
1. The Benefits of a TaxSystem
The corporate tax rate in Hungary (about 18%) is one of the lowest one in Europe. Moreover, according to the entry of Hungary to European Union on May 2004, Hungary wants to strengthen the competitiveness against other Eastern European countries, so it will lower the corporate tax by 2% in the next year. If this happens, th
taxsystem. It is necessary to improve our own agricultural system in long-term direct policy. In indirect policy mechanism; (1) Step down import barriers, (2) Introduce future market,(3) Investing and supporting foreign agriculture industry, (4) Emphasizing our opinion on food security, (5) Security of the food security, (6) Food security model; Japan. Korean situation is very ambiguous when we
tax, PI (performance improvement), and TS/FAS (transactions and financial advisory services). Since the 4 divisions have different characteristics, their HR system may also differ. Instead of analyzing 4 divisions’ HR systems respectively, this report shall focus mainly on the assurance LoS, which is considered to be the essential part of the accounting firm (It takes about 35% percent of the t
The donation based admission system.
Schools are built to educate people and educating people costs money. Schools have to make money to get the school running. There are three ways to get money. Those three ways are getting money from government, raising tuition fee, and letting the students enter school by donating a lot of money. The first way which is getting money from the government ca
LIFO the goods in inventory at the beginning of the period is assumed to remain in the ending inventory. LIFO requires significant record keeping and careful management of purchases. It also results in significantly understated inventory values (assets) if it has been used for a significant length of time and/or if there is significant inflation. However, it results in significant tax savings
System ; 단식기장)
단식회계란 주로 재산계산만을 행하는 일정한 원칙이 없는 단순한 기장방법이다. 재산계산에는 현금의 수지, 타인과의 대차만을 기록하며 실제재물현황이나 손익에 관한 기록을 하지 않는다. 따라서 기장방법이 간편하여 소규모 상점, 관청, 재단법인의 회계에 주로 사용되나, 재무
system.
Creating a pro-business environment with favourable 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 ent
부의 소득세 (NIT : Negative Income Tax )
1. 주창자 : 미국 Friedman, J. Tobin
- 최초의 예 : 1795년 영국 바르샤주 "Speenhamland System of Relief" : 소맥의 가격과 구제를 받는 세대의 규모에 따라 구제수당의 액면을 정하여 임금에 의하여 생계를 유지 못하는 모든 근로자에게 구제수당을 제공하는 스핀햄랜드제도가 있다
ETF가 안정성과 수익성을 동시에 획득할 수 있는 투자상품으로 인식되면서 점차 투자자들의 관심을 얻고 있다. 아시안월스트리트저널(AWSJ)이 최근 美 월가의 새로운 투자 트렌드로 ETF를 선정할 정도로 ETF에 대한 전세계 투자자들의 관심이 나날이 증대되고 있다.국내 ETF시장은 ’04년에 잠시 침체기를