The features of customs duties payment for importing equipment under the international financial leasing agreement

2021 ◽  
pp. 34-39
Author(s):  
V. N. Ionicheva
Keyword(s):  
Comparative Analysis ◽  
Foreign Investments ◽  
Financial Leasing ◽  
Domestic Use ◽  
Authorized Capital

The article examines the features of customs duties payment for importing goods to the customs territory of the EAEU according to the international financial leasing agreement. The possibilities of partial customs duties payment in the application of the customs procedure of temporary importation are analyzed; a comparative analysis of the advantages of the customs procedure of temporary importation and release for domestic use in relation to imported equipment is carried out. The procedure for applying the tariff relief in respect of goods imported as a contribution to the authorized capital of an enterprise with foreign investments, as well as the possibility of applying VAT benefits in respect of leasing equipment, is investigated.

scholarly journals Financial leasing as financial and credit support for investment activities of enterprises

2018 ◽  
pp. 59-68
Author(s):  
Tetiana Vasylieva ◽  
Liudmyla Zakharkina ◽  
Oleksii Zakharkin
Keyword(s):  
Comparative Analysis ◽  
Subject Matter ◽  
Statistical Data ◽  
Credit Market ◽  
Legal Regulation ◽  
Financial Leasing ◽  
Current State ◽  
The Subject ◽  
Scientific Rationale

The purpose of the article is to provide scientific rationale of the place and role of financial leasing in financial and credit support for investment activities of enterprises. The subject matter of the research includes various aspects of the current state of financial leasing and ways of its advancement in Ukraine. The article provides an analysis of investment activities based on the volume of investments in Ukraine and determines the role of financial leasing as a funding for investment resources of enterprises. The paper also examines the legal and regulatory framework for financial leasing operations and highlights different interpretations of this form of financing as well as its formal indicators. An analysis of statistical data on the financial and credit market provides important insights into trends of financial leasing contracts and the volume of loans issued to corporate borrowers, and thus makes it possible to conclude that there is a lack of leasing operations in business activities of entities. The point is mainly supported by the fact that financial leasing contracts which have been made lately are not widespread enough after the crisis in 2014. The dynamics of changes in the volume of leasing contracts by dates of signing is considered, and it is found that there is a tendency to shortening the duration of financial leasing services. An industry factor of providing financial leasing services is taken into consideration and the main industries where these services are widespread are described. The existing approaches to evaluating the effectiveness of leasing contracts are systematized. The key challenges that hinder the growth of leasing in Ukraine are identified. The research methods used in the article include: analysis, synthesis and abstraction (for forming the rationale and developing the terminological and conceptual framework of the study); comparison, systematization and logical generalization (for examining the concept of financial leasing, its legal regulation and specific features of using in Ukraine); statistical, structural and comparative analysis (for exploring ways of advancement of financial leasing in Ukraine).

Comparative Analysis of Russian and Foreign Experience in Managing Enterprises' Intellectual Property

2019 ◽  
Vol 10 (4) ◽  
pp. 1046
Author(s):  
Olga Nicolaevna BYKOVA ◽  
Andrey Petrovich GARNOV ◽  
Dmitry Evgenievich MORKOVKIN ◽  
Pavel Victorovich STROEV ◽  
Lyudmila Gennadievna RUDENKO ◽  
...  
Keyword(s):  
Comparative Analysis ◽  
Intellectual Property ◽  
Modern World ◽  
Intellectual Activity ◽  
Foreign Experience ◽  
Financial Condition ◽  
Russian Economy ◽  
Study Results ◽  
A Company ◽  
Authorized Capital

The objective of the research is to study Russian and foreign experience in managing intellectual property in the authorized capital, as well as to develop ways to improve the approaches to the capitalization of an enterprise’s intellectual property. Methods: The role and quantity of the results of intellectual activity as a company's competitive advantage are increasing in the modern world. Intellectual capital is the main resource for a company. In Russian practice, there is a lack of awareness about the proper maintenance of accounting and effective management of intellectual property. Therefore, the authors, first, conducted a comparative analysis of Russian and foreign practices and identified the ways and areas for improvement. Second, the authors considered the specifics of creating an intellectual property management system at an enterprise. Third, they developed the methods for adapting foreign experience to the Russian economy. Fourth, the prospects for accounting the intellectual property items in the authorized capital of enterprises were considered. Recommendations were made for accounting and tax accounting. In cases when intangible assets are included in the turnover, an acceptable cost should be guaranteed, and the maximum value should be set for the commercialization of intellectual property. Second, special attention should be paid to the development of recommendations aimed at improving the results of the use of intellectual property and intellectual rights, which will lead to an increase in productivity and speed of work. The study results will allow improving the financial condition of a company through the capitalization of an organization’s intellectual property from the perspective of foreign experience. The proposed methods will help organizations to improve their financial condition through the capitalization of their intellectual property items.

scholarly journals Features of the Taxation in the Territories with the Special Mode of Business and Investing Activities: Comparative Analysis of the Russian and Foreign Best Practices

2018 ◽  
Vol 7 (3.14) ◽  
pp. 412
Author(s):  
Dmitry Anatolievich Smirnov ◽  
Konstantin Aleksandrovich Strus ◽  
Anna Artemovna Avanesova
Keyword(s):  
Comparative Analysis ◽  
Best Practices ◽  
United Arab Emirates ◽  
Critical Appraisal ◽  
Successful Implementation ◽  
Financial Risks ◽  
Foreign Investments ◽  
Investment Activity ◽  
Successful Business ◽  
Economic Zones

Preferential taxation regimes are recognized in the modern developed states as the most effective way of stimulation of entrepreneurial and investment activity. We examined the Russian mechanism of establishment of the preferential taxation regimes that have been developed for entrepreneurial and other investment activities and their infrastructure designed to provide mechanisms of operations. Our comparative analyses of the best practices in preferential taxation regimes across developing countries inform readers about advantages and risks of the investment activities and organization of business in certain territories of modern Russia. Critical appraisal of theories and practices in the formation of specific preferential taxation regimes would assist readers in the implementation of entrepreneurial and investment activity in modern Russia, revealing features of optimal regimes for specific businesses with possible mitigation or prevention of financial risks for investors. Critical comparative analysis of the best foreign practices in China, Singapore, and United Arab Emirates in the organization of foreign businesses sheds light on the most effective forms of such investment activities.Incompleteness and fragmentariness of the Russian legislation supporting preferential taxation regimes prevent successful implementation of foreign entrepreneurial and investment activities.The Russian legislation must be revised to ensure an attractive environment for foreign investments. Successful business and innovative activities would be possible only by the realization of the following legally significant steps: 1) adoption of the basic legislation 2) statewide programs supporting the development of free economic zones of advanced economic development.  

1207: Failed Pyeloplasty in Children: Comparative Analysis of Retrograde Endopyelotomy VS. Re-do Pyeloplasty

2007 ◽  
Vol 177 (4S) ◽  
pp. 398-398
Author(s):  
Luis H. Braga ◽  
Joao L. Pippi Salle ◽  
Sumit Dave ◽  
Sean Skeldon ◽  
Armando J. Lorenzo ◽  
...  
Keyword(s):  
Comparative Analysis
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