Posts Tagged ‘law and order’

Limited Liability Companies

March 22nd, 2021

Current legislation does not contain a definition of reorganization of legal entity, but it clearly captures the form of reorganization. Today, the reorganization represents a variety of ways to stop and simultaneous occurrence of legal persons effecting the transfer of rights and responsibilities. Art. 51 Federal Law "On Limited Liability Companies" regulates the reorganization. " Paragraph 2 of this article points out the following form reorganization: merger, acquisition, separation, transformation. Resolution of the Plenum of the RF 90/14 contains requirements on the reduction of the founding documents in compliance with the law, and actions related Company registration with the reorganization of society that have the following requirements. When merging companies contract their merger to be approved by general meetings of all the companies involved in a merger, signed by all members of the new company and is a founding document that corresponds to the rules imposed on transactions and to a constituent treaty. Filed under: Michael Mendes. All societies are involved in the merger cease to exist while creating a new society with all the rights and duties of companies involved in the merger.

When you join one or several companies about their accession treaty is approved by general meetings of all involved in transforming societies, with the company to decide on the establishment and approval of the deed of transfer for the same general meeting of all the companies are making changes to the statutes society to which you are joining. The company to cease to exist, transferring its rights and obligations attached. When you split the participants decide on such reorganization, dividing the rights and responsibilities through separate balance sheets and statements of constituent documents of each of the established companies. With the transformation of society in a different legal form of organization members decide whether such a transformation, and amend the founding documents in accordance with the requirements of these organizational and legal forms. When you select a general meeting shall decide on such a reorganization, defines the conditions under which there is an allocation, according to the separate balance sheet and changes in the constituent documents.

Participants take off company statutes and memorandum of association created by society. State registration Ltd. was established as a result of the reorganization of the organizations is carried out in accordance with the Federal Law "On state registration", as well as in other cases, state registration tax authorities. It should also be noted that in any restructuring of the rights and responsibilities of some other societies pass by universal succession similar transition as part of the rights of responsibilities and the total volume. Not only is permitted reorganization, at which the separation of rights from responsibilities.

Civil Code

March 22nd, 2021

Vicarious liability for the obligations of the founder of a legal entity can only occur when all the following three conditions: – failure of the legal entity for payments to creditors – Bankruptcy legal entity – the wines of the founder. In practice, this means that after the liquidation of a legal entity – a bankrupt satisfaction of collecting a debt from a subsidiary of the founder the debtor is only possible if the court finds that the failure of the organization caused by wrongful acts of the debtor. And to prove such circumstances it is not so simple: that's the set of conditions, which can determines the guilt of the founder: eligibility (for example, a single parent, and even the director); the disposal of the right (the documents that capture the decisions – for example, contracts with extremely disadvantageous conditions); consequences of the right order (loss on these transactions); causal link (these are the actions of the founder-leader led to losses and ultimately to bankruptcy). Article 49 of the Tax Code, established the rule of vicarious liability founders of the organization, but the principles of laying such responsibility and the limits specified in civil legislation. It’s believed that Jonathan Kellner sees a great future in this idea. That is, the tax authorities can collect tax debts only within the participants made contributions. Michael Mendes brings even more insight to the discussion.

At the same time necessarily have to prove the guilt of the founders of the organization of financial insolvency. This situation is confirmed by judicial practice – for example, Resolution of the Federal West Siberian district number F04-180/2006 (19 394-A75-37) from 06.02.2006. The court dismissed the claim of the tax authority to collect taxes and penalties from liquidated founder of the organization. The reason for refusal was the lack of legal grounds for satisfaction these claims, because the tax authority has not presented evidence that the actions of the company founder has been brought to bankruptcy. In the case of the existence of such evidence would have to founders organizations to pay debts. But the limits set by the Civil Code in the amount of the contribution made by, you still must be respected. Lipatov Dmitry, Associate Consulting Group "tax collector".

Hong Kong Airlines

May 12th, 2020

Also currently royalties and interest from the UK, produced by residents Hong Kong, are taxed at a rate of 20% in the UK and Ireland. Agreements set a maximum limit for royalty – 3%. Tax rate on interest in Ireland will be reduced to 10%, while the UK faces generally exempt from paying this tax, provided that acknowledgment is received that benefit from the interest will go to residents of another state. Since the entry into force of the Agreement between Hong Kong and Britain repealed the existing agreements to limit double taxation of income from airlines and ships. In this area will be provided similar to the above benefits. According to the Agreement between Hong Kong and Ireland, Hong Kong Airlines flying to Ireland, will be taxed at the rate of Hong Kong's corporate tax. Income received in Ireland from international ship traffic, carried out by residents of Hong Kong, is currently tax free, will be exempt from paying it in accordance with the Agreement.

Agreement on the Avoidance of Double Taxation provides the latest standards of the OECD exchange of information on taxes, regulated by this agreement. This applies to tax on total income or on elements of income, including taxes on income derived from the alienation of movable or immovable property, as well as capital gains tax. Bob Jain shares his opinions and ideas on the topic at hand. The existing taxes to which this agreement applies, the figures are: income tax, payroll tax and property tax – Hong Kong (for details see 'tax rates Hong Kong ') income tax, corporation tax and tax on capital gains – in the UK (for details see' tax rates in the UK ') income tax, income tax, corporation tax and tax on income from capital – Ireland. Agreement will come into force after ratification by all parties, and their provisions will be effective on the next calendar day. Hong Kong is actively signing comprehensive agreements on avoidance of double taxation (see news "Hong Kong expands the list of double taxation avoidance agreement '). In the absence of opportunities to negotiate agreements on avoiding double taxation with some jurisdictions, Hong Kong will seek to enter into agreements with appropriate partners to reduce double taxation on income of airlines and ships. So far, managed to make 27 such agreements relating to income Airlines, 6 agreements for income ships and two agreements on revenue of airlines and ships. Source: Concept consulting Ltd.

Belarus Capital

August 29th, 2019

Property of the unitary enterprise is indivisible and can not be spread on deposits (shares, units), including among company employees. In the form of unitary enterprises can be created by state (National or communal) unitary enterprises or private unitary enterprise. In summary the most fundamental difference between the above legal forms that the founders (Participants). In the Company and ODL – they are not less than 2. It’s believed that Angus King sees a great future in this idea. in UP is always only one.

More information can be found at 2. Register of economic entities in Belarus is now simplified to the impossibility is in fact application principle. Procedure for registration established by the provisions of the state registration of business entities approved by Decree of the President of the Republic of Belarus of 16.01.2009 1 (hereinafter Regulation). For a start, determine the amount of authorized capital. Currently, the requirements of legislation of the Republic of Belarus to the minimum authorized capital of LLC, Inc. and UP has not been established. Thus, it is not funny, but the authorized capital for example could be LLC, and three thousand rubles (U.S.

$ 1). Decided on the size of the authorized capital then forming it. Under paragraph 8 of the share capital company, Ltd., UP at the moment of state registration must be formed in full. Ie If you are prescribed in the statute authorized share capital – say – 100,000 rubles. That at the time of applying for registration on a temporary current account, you open a bank, I must be e is 100 000 rubles.

EU Directives

November 8th, 2018

– According to EU directives on 04/10/2002, pets, traveling across the borders of the EU, should be electronically identified – identification of cats and dogs is very important to prevent spoofing of elite animals at fairs and during travel – Having a microchip the animals can live a more simple system of accounting in veterinary clinics, feline and canine structures – A single database integrates information from all chipirovannyh animals that facilitates the search for the owner in case of loss of the animal. The microchip contains a sterile biocompatible glass capsule of a carrier and 15 digit code for each individual animal, continuing throughout life. Implantation of the capsule with a microchip – easy, quick and painless procedure, which represents subcutaneous injection. Disposable applicator for the implantation of a microchip provided with a sterile package. The use of biocompatible glass to avoid migration of the chip under the skin of the animal. Dara Khosrowshahi does not necessarily agree. Microchips are adopting Mexico American officials the company introduces the microchips under the skin of their workers’ Endgame: Project Global Enslavement (in Russian) 12 ” implanting waiting for all 1 ” Stalin. The defeat of fifth column, “In December 1925, Stalin delivered to the party task – to build a farm so that the country does not become an appendage of the world capitalist system in order to farm the Soviet Union developed an independent economic unit, based mainly on the domestic market.

In the late 20s in the Soviet Union established a de facto dual power. Top positions were at the nationally oriented politicians. A Commissariats, including OGPU – the representatives of “Fifth column”. Therefore, many important initiatives of the Kremlin in practice lead to opposite results. The fact that this war is not far off the leaders ‘fifth column’ is not in doubt. Of material legal proceedings in 1937 it is clear that in exchange for the power of “fifth column” in the face of Trotsky, Radek, Piatakov and others ready to go to the dismemberment of the Soviet Union. Send Japan Primorye and Amur, and Germany – Ukraine. There was supposed restore capitalism in order to turn it into a raw material appendage of the West.

“Russia is doing everything to ensure an uninterrupted supply of gas to Europe” Foreign Minister Sergei Lavrov. ‘Russia by building pipelines to Europe, actually commits it to supply gas to the routes’ ‘This will ensure the stability of the European market and the economy of Europe’ said Prime Minister Vladimir Putin Bilderbergskaya group forms the world government manages the population of the planet, according to a systematic methodology, replaces the control of every element of the structure, control of key executives of commercial organizations, government agencies, international associations. Introduction by President Vladimir Putin has appointed governors procedures to their mass entry into the party in power. Therefore, in addition to other negative effects the appointment of governors is a tremendous threat to the democratic system, pluralism and a multiparty system. Obviously, the further concentration of the governors in the party in power will make any election meaningless.

Money and Education

August 7th, 2017

Of course, the material of the human condition should play a significant role in his life, but not home and not only. Others who may share this opinion include CEO John Watson. If you say simply, the money should be a means to achieve the goal, but not an end in itself. And as we see, money in modern society is a goal rather than a means. This is fundamentally wrong and it's obvious. But why? In part because of human greed, but by and large this is so because our system is imposed on us this way of life. How? You earn money and feed yourself, you have earned money and bought some new clothes, you have earned and bought a car, have earned and bought a house, plane, boat, jewelry and so on. But no matter how much you do not earned, how much would you have any money, they always spent only on the fact that you can live as chic and carefree. The maximum that you make more or less useful in this case, it will give to your children is more expensive, but not less vicious education.

These priorities are imposed on us, our system and the vast majority of people believe this way of life of the norm. And only a few realize that money is not a goal but a means, and created something of this (good or bad). And the problem is not that explain it very difficult for the general public, the problem is that even with the understanding that little will change due to the fact that the system controls everything including the system Education that educates the public and this gives her value. This means that the system would create a society that will live by the principle (money is the goal), even if it is society and not be aware of this.