ACCOUNTING FOR LEASE TRANSACTIONS WITH FOREIGN CONTRACTORS IN LOW TAX JURISDICTIONS
Journal Title: Экономика и финансы - Year 2014, Vol 1, Issue 8
Abstract
The article deals with the use of leasing schemes in foreign relations with counterparts in low tax jurisdictions. Considered in detail the accounting and tax accounting in the implementation of international leasing
Authors and Affiliations
I. S. Komar
SCIENTIFIC AND PRACTICAL PRINCIPLES OF INVESTMENT RISKS MANAGEMENT ENTERPRISES IN AGRICULTURAL AREAS
The article deals with the role of investment in Ukraine's economy as a whole and its individual components (including agriculture). It is important to understand not only the nature but also tasks and basic functions of...
ANALYSIS OF THE SYSTEM FOR NON-CASH SETTLEMENTS OF RETAIL PAYMENTS IN THE REPUBLIC OF BELARUS
This article is dedicated to the issue of non-cash settlements and it`s development in the Republic of Belarus. The authors introduce modern electronic payment instruments and means of payment available in the country an...
ACCOUNTING AS A SYSTEM OF INFORMATION AND ANALYTICAL SUPPORT OF MANAGEMENT UNDER THE CONDITIONS OF IMPLEMENTATION OF ENERGY EFFICIENCY TECHNOLOGIES
The work establishes the role of accounting as a system of information and analytical support of management under the conditions of implementation of energy efficiency technologies. Key requirements towards accounting as...
FOREIGN EXPERIENCE DELEGATION OF AUTHORITY DECENTRALIZATION PROCESS
The article considers the international experience of distribution functions and basic powers between local self-governments at various levels and executive authorities. Investigated the regulatory requirements of Ukrain...
ОСОБЛИВОСТІ ЗАСТОСУВАННЯ СИСТЕМИ УПРАВЛІННЯ ЯКІСТЮ НА ПІДПРИЄМСТВІ В УМОВАХ ВПРОВАДЖЕННЯ ІННОВАЦІЙ
У статті проаналізовано сутність понять «інноваційна продукція», «якість», «система менеджменту якості» та розглянуто теоретичні питання управління якістю інноваційної продукції. Охарактеризовано етапи управління якістю...