Trading System Bulgaaria.

The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. Article The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency. Such deduction shall not, however, exceed the part of the tax, as computed before the deduction is given, which is attributable to such items of income derived from Bulgaria; c Where in accordance with any provision of the Convention income derived by a resident of Estonia is exempt from tax in Estonia, Estonia may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.

For the purposes of the preceding paragraphs, the business profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.

Trading System Bulgaaria.

Where business profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article. Article 8. International transport 1. Profits of an enterprise of a Contracting State from the operation of ships, aircraft, railway or road transport vehicles in international transport shall be taxable only in that State.

The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

  • Kas tõlkida kirjeldus Google'i tõlke abil eesti keelde?
  • ELTRAK BULGARIA LTD - Sofia, Bulgaaria - Mascus Eesti
  • Tasuta Binary Options Trade konto

Article 9. Associated enterprises 1. Where a an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or b the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Trading System Bulgaaria. State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.

Where a Contracting State includes in the profits of an enterprise of that State - and taxes accordingly — profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits Trading System Bulgaaria.

would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits.

In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting Trading System Bulgaaria. shall if necessary consult each other. Article Dividends 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.

However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed: a 0 per cent of the gross amount of the dividends if the beneficial owner is a company, which holds directly at least 10 per cent of the capital of the company paying the dividends; or b 5 per cent of the gross amount of the dividends in all other cases.

Aktuaalsed õigusteemad

This Trading System Bulgaaria. shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment.

In such case, the provisions of Article 7 shall apply. Interest 1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of the interest.

Notwithstanding the provisions of paragraph Trading System Bulgaaria., any such interest referred to in paragraph 1 shall be taxable only in the Contracting State of which the beneficial owner of the interest is a resident and if such interest is paid: a to the Government of a Contracting State Trading System Bulgaaria.

to a local authority therein, or UK aktsia valikute maksustamine the Central Bank of a Contracting State; b on a loan of whatever kind granted, insured or guaranteed by the Government of a Contracting State, or a local authority therein, or the Central Bank of a Contracting State; c in connection with the sale on credit of any industrial, commercial or scientific equipment; d on any loan of whatever kind granted by a bank.

Penalty charges for late payment shall not be regarded as interest for the purposes of this Article. The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment.

Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State.

Trading System Bulgaaria.

Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment, then such interest shall be deemed to arise in the State in which the permanent establishment is situated. Trading System Bulgaaria., by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount.

In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.

Royalties 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 5 per cent of the gross amount of the Trading System Bulgaaria.

The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State Intressimaara binaarne valik which the royalties arise, through a permanent establishment situated therein and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment.

Arvustused

Trading System Bulgaaria. shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment with which the right or property on which the royalties are paid Trading System Bulgaaria.

effectively connected, and such royalties are borne by such permanent establishment, then such royalties shall be deemed to arise in the State in which the permanent establishment is situated. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount.

Capital gains 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State. Gains derived by a resident of a Contracting State from the alienation of shares or comparable interests deriving more than 30 per cent of their value directly or indirectly from immovable property situated in the other Contracting State may be taxed in that other State.

ELTRAK BULGARIA LTD kuulutused Mascuses

Gains from the alienation of movable property forming part of the business property of a permanent Trading System Bulgaaria. which an enterprise of a Contracting State has in the other Contracting State, including such gains from the alienation of such a permanent establishment alone or with the whole enterprisemay be taxed in that other State.

Gains of an enterprise of a Contracting State operating ships, aircraft, railway or road transport vehicles in international transport from the alienation of ships, aircraft, railway or road transport vehicles or movable property pertaining to the operation of such means of transport, shall be taxable only in that State.

Gains from the alienation of any property other than that referred to in paragraphs 1 to 4, shall be taxable only in the Contracting State of which the alienator is a resident. Income from employment 1. Subject to the provisions of Articles 15, 17, 18, 19 and 20, salaries, wages and other similar remuneration derived by a resident Vahendajate nimekiri a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State.

If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.

Ettevõtte kirjeldus

Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: a the recipient is present in the other State for a period or periods not exceeding in the aggregate days in any twelve-month period commencing or ending in the fiscal year concerned, and b the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and c the remuneration is not borne by a permanent establishment, which the employer has in the other State.

Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship, aircraft, Trading System Bulgaaria.

or road transport vehicle operated in international transport by an enterprise of a Contracting State, may be taxed in that State. Entertainers and sportsmen 1.

Unfair contractual conditions for food sales between traders from 1 May From 1 Maynew rules for contracts in the food trade apply in Slovakia.

Notwithstanding the provisions of Articles 7 and 14, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or Plus500 kaubandusstrateegia musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.

Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. The provisions of paragraphs 1 and 2 shall not apply to income, derived from activities exercised by entertainers or sportsmen in a Contracting State where the visit to that State is financed for more than 60 per cent by the other State or a Trading System Bulgaaria.

authority thereof or by an organisation which in that other State is recognised as a charitable organisation.

In such case the income shall be taxable only in the Contracting State of which the individual is a resident. Pensions 1.

Trading System Bulgaaria.

Pensions and other similar remuneration, paid to a resident of a Contracting State shall be taxable only in that State. Notwithstanding the provisions of paragraph 1, pensions paid and other similar payments made under a public scheme which is part of the social security system of a Contracting State shall be taxable only in that State.

Government service 1.

Trading System Bulgaaria.

The provisions of Articles 14, 15, 16 shall apply to salaries, wages and other similar remuneration, in respect of services rendered in connection with a business carried Trading System Bulgaaria.

by a Contracting State or a local authority thereof. Students and trainees Payments which a student or a trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.

Teachers and researchers 1.

How To Trade Counter Trend Trades Safely And Profitably

An individual who visits one of the Contracting States for the purpose of teaching or carrying out research at a university, college, school or other educational institution recognized by that State, and who Trading System Bulgaaria. before that visit was a resident of the other Contracting State, shall be taxable only in that other State on any remuneration for such teaching or research.

However, this paragraph shall apply only for a period not exceeding two years from the date the individual first visits the first-mentioned State for such purpose.

The provisions of this Article shall not apply to income from research if such research is not undertaken in the public interest, but primarily for private benefit of a person. Other income 1.

Devin looduslik mineraalvesi 0,5l Bulgaaria

Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State.

The provisions of paragraph 1 shall not apply to income, other than income from immovable property in respect of which Article 6 is appliedif the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment.

Elimination of double taxation 1. In Bulgaria double taxation shall be eliminated as Trading System Bulgaaria. a Where a resident of Bulgaria derives income which in accordance with the provisions of this Convention may be taxed in Estonia, Bulgaria shall, subject to the provisions of sub-paragraphs b and c of this paragraph, exempt such income from tax; Trading System Bulgaaria.

Where a resident of Bulgaria derives dividends, interest or royalties which in accordance with the provisions of sub-paragraph b of paragraph 2 of Article 10, and the provisions of Articles 11 or 12 of this Convention may be taxed in Estonia, Bulgaria shall allow as a deduction from the tax on the dividends, interest or royalties of that resident an amount equal to the tax paid in Estonia.

Such deduction shall not, however, exceed that part of Trading System Bulgaaria. tax, as computed before the deduction is given, which is attributable to such dividends, interest or royalties derived from Estonia; c Where in accordance with any provision of this Convention income derived by a resident of Bulgaria is exempt from tax in Bulgaria, Bulgaria may nevertheless, in calculating the amount of the tax on the remaining income of such resident, take into account the exempted income.

Account Options

In the case of a resident of Estonia double taxation shall be avoided as follows: a Where a resident of Estonia derives income which, in accordance with the provisions of this Convention, may ETF RSI strateegia taxed in Bulgaria, Estonia shall, subject to the provisions of sub-paragraphs b and c exempt such income from tax; b Where a resident of Estonia derives income which in accordance with the provisions of: i subparagraph b of paragraph 2 of Article 10; or ii paragraph 2 of Article 11; or iii paragraph 2 of Article 12; or iv paragraphs 1 and 2 of Article 16, may be taxed in Bulgaria, Estonia shall allow as Trading System Bulgaaria.

deduction from the tax on the income of that resident an amount equal to the tax paid in Bulgaria. Such deduction shall not, however, exceed the part of the tax, as computed before the deduction is given, which is attributable to such items of income derived from Bulgaria; c Where in accordance with any provision of the Convention income derived by a resident of Estonia is exempt from tax in Estonia, Estonia may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.

Non-discrimination 1. Nii et kui soovite osta oma esimest Bitcoini või teostate täiuslikku krüptorahaga kauplemise strateegiat, on Luno teie jaoks siin. Osta Bitcoini ja krüptot hõlpsalt Kui olete krüptoraha kasutuses alles või teil pole lihtsalt aega kauplemisele pühenduda, võtab meie kohese ostmise ja müümise funktsioon krüptokaubanduse keerukuse välja. Salvestage ja teenige oma krüpto eest huvi Luno Savingsiga on nüüd lihtsam kui kunagi varem oma krüptoraha portfelli koostada ja tulevikuks kokku hoida.

  • Persons covered This Convention shall apply to persons who are residents of one or both of the Contracting States.
  • Devin looduslik mineraalvesi 0,5l Bulgaaria - Vesi ja mineraalvesi - Joogid - Gurmee
  • Professionaalne turvaline kaubandus LLC Abu Dhabi

Intressi makstakse välja igakuiselt. Teie kord on teenida, nii et alustage juba täna. Meie BTC ja krüptovahetused on teid kajastanud. Teie krüptotehinguid saab hõlpsasti teostada, lisades kõik kauplemiseks vajalikud funktsioonid.

Trading System Bulgaaria.

Turvaline oma raha turvaliselt meie krüpto- ja Bitcoini rahakottidega Oleme oma platvormi üles ehitanud nii, et laser keskendub turvalisusele ja kasutajate ohutusele, pakkudes lihtsat ja turvalist viisi oma krüpto salvestamiseks. Ükskõik, kas Bitcoini rahakott, Ethereumi rahakott, Ripple rahakott või USD mündikott, saate rahulikult magada, teades, et teie krüptoraha on turvaline, ilma et peaksite oma privaatvõtmete kaotamise pärast muretsema. Luno kohta Usume kogu südamest, et krüptovaluutadel, nagu Bitcoin, Ethereum, Ripple ja USD Coin, on võimalus maailma paremaks finantssüsteemiks uuendada.