Este documento relata a história de sucesso de uma diretora de vendas da Mary Kay chamada Rakell Aguiar. Em seu primeiro mês como diretora, ela vendeu R$3.000 em produtos e atingiu metas importantes como Cruze e bônus equivalentes a 22 salários mínimos. A diretora credita seu sucesso aos conhecimentos em marketing e comunicação adquiridos em sua formação como jornalista. Ela também agradece o apoio da família e equipe na jornada.
Este documento describe la educación bilingüe intercultural, que utiliza el idioma materno y un segundo idioma para educar de manera integral a las personas, respetando y aprendiendo de diferentes culturas. La educación bilingüe intercultural beneficia a Guatemala al revitalizar sus 25 idiomas, muchos de ellos en peligro de extinción, y promover la igualdad educativa entre los pueblos indígenas y ladinos del país. Sin embargo, algunos docentes, autoridades y padres muestran actitudes de indiferencia, racismo y oposición hacia
Este documento relata a história de sucesso de uma diretora de vendas da Mary Kay chamada Rakell Aguiar. Em seu primeiro mês como diretora, ela vendeu R$3.000 em produtos e atingiu metas importantes como Cruze e bônus equivalentes a 22 salários mínimos. A diretora credita seu sucesso aos conhecimentos em marketing e comunicação adquiridos em sua formação como jornalista. Ela também agradece o apoio da família e equipe na jornada.
Este documento describe la educación bilingüe intercultural, que utiliza el idioma materno y un segundo idioma para educar de manera integral a las personas, respetando y aprendiendo de diferentes culturas. La educación bilingüe intercultural beneficia a Guatemala al revitalizar sus 25 idiomas, muchos de ellos en peligro de extinción, y promover la igualdad educativa entre los pueblos indígenas y ladinos del país. Sin embargo, algunos docentes, autoridades y padres muestran actitudes de indiferencia, racismo y oposición hacia
Informationsblad om DNA Norovirus, DNA-testet som visar om man är resistent mot de vanligaste typerna av norovirus. Norovirus är det virus som orsakar de flesta fallen av vinterkräksjuka.
Este documento presenta el proyecto anual de educación física para el 6o año en el Colegio Provincial Técnico No 749. El proyecto incluye cuatro unidades didácticas enfocadas en los deportes de vóley, básquet, handball y hábitos saludables. El profesor utilizará estrategias como juegos, tareas definidas y herramientas TIC como un blog para transmitir valores, desarrollar habilidades deportivas y fomentar una vida sana entre los estudiantes.
This document discusses clinical features that can indicate oral premalignancy. It begins by stating that clinical classification of oral lesions is difficult and subjective, while histopathology is more accurate for determining premalignant change. Leukoplakia and erythroplakia are two clinical lesions often considered premalignant, though leukoplakia has a low risk while erythroplakia has a high (91%) risk of dysplasia or malignancy. A biopsy should be considered for any persistent mucosal lesion to determine premalignant changes. Common sites of oral premalignancy are the buccal mucosa, palate, and floor of the mouth in individuals aged 50-69. Surgical
Mobile media are here.
The future is how you use them.
Learn the best mobile media practices for informing, discussing and solving. Come to Mobile Me & You at the University of Nebraska-Lincoln College of Journalism and Mass Communications, Oct. 28-30.
Addressing the Tax Challenges of the Digitalisation of the EconomyOECD Berlin Centre
Power Point Presentation by Dominika Langenmayr, professor of Economics at Catholic University Eichstätt-Ingolstadt, as part of the OECD Berlin Centre's webinar on 2 June 2020 on the challenges of the digitalisation of the economy.
Many countries are implementing tax incentives and job protection measures to help companies during the economic downturn. Belgium is reducing employment costs and increasing tax deductions for R&D. Brazil is allowing offsets of social security taxes with asset depreciation. Canada is lowering corporate tax rates. France offers tax exemptions for foreign workers. Luxembourg provides tax credits for hiring and is lowering corporate taxes. The Netherlands has a temporary lower corporate tax rate. Norway proposes exit taxes for transferring assets abroad. Switzerland offers a tax credit against capital taxes, useful for U.S. companies.
XI Italian-German Economic Forum - Approaching disruptionJoerg Buck
The document summarizes the results of a survey conducted by Deloitte and AHK Italien on how German and Italian companies are addressing disruption. Some key findings:
- Uncertainty from regulatory changes and new competitors poses significant risks to businesses in the next year.
- Most companies have started digital technology initiatives but many are still experimental. Larger companies with over 500 million euros in turnover are further along in their digital journeys.
- Analytics technologies are seen as a priority for investment. However, companies plan to invest less than what they think is needed to enhance innovation processes.
- The biggest challenges to digital transformation are managing organizational changes and the lack of skills and talent.
- 40
L'approccio delle imprese alla disruption - AHK Italien studio (con Deloitte)Joerg Buck
Il survey AHK Italien per indagare 3 macro-tematiche:
- Sfide e fattori di incertezza nel processo di crescita delle imprese ( a fronte di uno scenario che, anche a seguito anche della trasformazione digitale, è così mutevole e dinamico da essere definito ‘disruptive’)
- Il ruolo delle tecnologie digitali nello sviluppo del business
- Propensione e grado di maturità delle imprese nell’affrontare il cambiamento
The document discusses the trade tax in Germany and its potential influence on Deutsche EuroShop AG. The trade tax is a municipal tax that is levied on business profits. However, a recent court ruling has put at risk Deutsche EuroShop AG's ability to deduct certain expenses in calculating its trade tax base. This could result in Deutsche EuroShop facing an unprecedented trade tax burden of €6.1 million for 2011 and prior years. The company is investigating relocating its headquarters to reduce this tax burden, which could lower additional provisions by up to €50 million in a moderate scenario.
The document provides an overview of company formation in Germany. It discusses the establishment of a GmbH, which requires at least one shareholder, two corporate bodies, a minimum share capital of EUR25,000, and liability is limited to business assets. It outlines the 5 steps for GmbH formation: drafting articles of association, notarization, payment of share capital, registration in the commercial register, and trade office registration. It also summarizes corporate taxation in Germany, including corporate income tax, solidarity surcharge, and trade tax which averages 29.83% overall tax burden. It concludes with incentives available for small and medium enterprises.
Analyzed and recommended a foreign market entry strategy for Brenthaven, a local Washington company, to operate in Germany. Designed slide deck.
Won "Most Original" Presentation award out of 7 teams.
Due to the COVID-19 crisis, almost all Swiss CFOs expect a sharp economic downturn with recession in Switzerland as well as in the USA, the UK and the Eurozone. Swiss companies are responding to the crisis mainly through cost saving and revenue generating measures. They are better equipped for the crisis than companies in other countries.
The International Tax Competitiveness Index (ITCI) seeks to measure the extent to which a country’s tax system adheres to two important aspects of tax policy: competitiveness and neutrality.
A competitive tax code is one that keeps marginal tax rates low. In today’s globalized world, capital is highly mobile. Businesses can choose to invest in any number of countries throughout the world to find the highest rate of return. This means that businesses will look for countries with lower tax rates on investment to maximize their after-tax rate of return. If a country’s tax rate is too high, it will drive investment elsewhere, leading to slower economic growth. In addition, high marginal tax rates can lead to tax avoidance.
To measure whether a country’s tax system is neutral and competitive, the ITCI looks at more than 40 tax policy variables. These variables measure not only the level of taxes, but also how taxes are structured. The Index looks at a country’s corporate taxes, individual income taxes, consumption taxes, property taxes, and the treatment of profits earned overseas. The ITCI gives a comprehensive overview of how developed countries’ tax codes compare, explains why certain tax codes stand out as good or bad models for reform, and provides important insight into how to think about tax policy.
The document discusses various tax rules and incentives in different countries to help businesses minimize unnecessary tax payments. It outlines tax breaks for research and development in Australia, changed VAT rules for services in the European Union, reduced corporate income tax rates in Luxembourg, and continued tax breaks for certain companies in China. It encourages planning ahead to take advantage of these opportunities and ensure tax compliance.
Indirect taxes are booming.
As they work to bring public finances under control, governments around the world are increasing VAT, excises and other indirect taxes. They see this as a straightforward way to raise additional revenue.
To find out more, visit: http://tmagazine.ey.com/issue/issue-08/
The document summarizes Italy's new policies to support investment and innovation, focusing on "Industria 4.0" and innovative startups. It outlines the Italian Startup Act framework which provides benefits like online incorporation, tax breaks, and easier funding for startups. The 2017 budget law enhances supports including raising the R&D tax credit to 50%, increasing tax incentives for equity investments in startups to 30%, and introducing hyper-depreciation allowances to encourage digital transformation investments. The document positions Italy among having the most favorable tax treatment for digital investors in the world.
Informationsblad om DNA Norovirus, DNA-testet som visar om man är resistent mot de vanligaste typerna av norovirus. Norovirus är det virus som orsakar de flesta fallen av vinterkräksjuka.
Este documento presenta el proyecto anual de educación física para el 6o año en el Colegio Provincial Técnico No 749. El proyecto incluye cuatro unidades didácticas enfocadas en los deportes de vóley, básquet, handball y hábitos saludables. El profesor utilizará estrategias como juegos, tareas definidas y herramientas TIC como un blog para transmitir valores, desarrollar habilidades deportivas y fomentar una vida sana entre los estudiantes.
This document discusses clinical features that can indicate oral premalignancy. It begins by stating that clinical classification of oral lesions is difficult and subjective, while histopathology is more accurate for determining premalignant change. Leukoplakia and erythroplakia are two clinical lesions often considered premalignant, though leukoplakia has a low risk while erythroplakia has a high (91%) risk of dysplasia or malignancy. A biopsy should be considered for any persistent mucosal lesion to determine premalignant changes. Common sites of oral premalignancy are the buccal mucosa, palate, and floor of the mouth in individuals aged 50-69. Surgical
Mobile media are here.
The future is how you use them.
Learn the best mobile media practices for informing, discussing and solving. Come to Mobile Me & You at the University of Nebraska-Lincoln College of Journalism and Mass Communications, Oct. 28-30.
Addressing the Tax Challenges of the Digitalisation of the EconomyOECD Berlin Centre
Power Point Presentation by Dominika Langenmayr, professor of Economics at Catholic University Eichstätt-Ingolstadt, as part of the OECD Berlin Centre's webinar on 2 June 2020 on the challenges of the digitalisation of the economy.
Many countries are implementing tax incentives and job protection measures to help companies during the economic downturn. Belgium is reducing employment costs and increasing tax deductions for R&D. Brazil is allowing offsets of social security taxes with asset depreciation. Canada is lowering corporate tax rates. France offers tax exemptions for foreign workers. Luxembourg provides tax credits for hiring and is lowering corporate taxes. The Netherlands has a temporary lower corporate tax rate. Norway proposes exit taxes for transferring assets abroad. Switzerland offers a tax credit against capital taxes, useful for U.S. companies.
XI Italian-German Economic Forum - Approaching disruptionJoerg Buck
The document summarizes the results of a survey conducted by Deloitte and AHK Italien on how German and Italian companies are addressing disruption. Some key findings:
- Uncertainty from regulatory changes and new competitors poses significant risks to businesses in the next year.
- Most companies have started digital technology initiatives but many are still experimental. Larger companies with over 500 million euros in turnover are further along in their digital journeys.
- Analytics technologies are seen as a priority for investment. However, companies plan to invest less than what they think is needed to enhance innovation processes.
- The biggest challenges to digital transformation are managing organizational changes and the lack of skills and talent.
- 40
L'approccio delle imprese alla disruption - AHK Italien studio (con Deloitte)Joerg Buck
Il survey AHK Italien per indagare 3 macro-tematiche:
- Sfide e fattori di incertezza nel processo di crescita delle imprese ( a fronte di uno scenario che, anche a seguito anche della trasformazione digitale, è così mutevole e dinamico da essere definito ‘disruptive’)
- Il ruolo delle tecnologie digitali nello sviluppo del business
- Propensione e grado di maturità delle imprese nell’affrontare il cambiamento
The document discusses the trade tax in Germany and its potential influence on Deutsche EuroShop AG. The trade tax is a municipal tax that is levied on business profits. However, a recent court ruling has put at risk Deutsche EuroShop AG's ability to deduct certain expenses in calculating its trade tax base. This could result in Deutsche EuroShop facing an unprecedented trade tax burden of €6.1 million for 2011 and prior years. The company is investigating relocating its headquarters to reduce this tax burden, which could lower additional provisions by up to €50 million in a moderate scenario.
The document provides an overview of company formation in Germany. It discusses the establishment of a GmbH, which requires at least one shareholder, two corporate bodies, a minimum share capital of EUR25,000, and liability is limited to business assets. It outlines the 5 steps for GmbH formation: drafting articles of association, notarization, payment of share capital, registration in the commercial register, and trade office registration. It also summarizes corporate taxation in Germany, including corporate income tax, solidarity surcharge, and trade tax which averages 29.83% overall tax burden. It concludes with incentives available for small and medium enterprises.
Analyzed and recommended a foreign market entry strategy for Brenthaven, a local Washington company, to operate in Germany. Designed slide deck.
Won "Most Original" Presentation award out of 7 teams.
Due to the COVID-19 crisis, almost all Swiss CFOs expect a sharp economic downturn with recession in Switzerland as well as in the USA, the UK and the Eurozone. Swiss companies are responding to the crisis mainly through cost saving and revenue generating measures. They are better equipped for the crisis than companies in other countries.
The International Tax Competitiveness Index (ITCI) seeks to measure the extent to which a country’s tax system adheres to two important aspects of tax policy: competitiveness and neutrality.
A competitive tax code is one that keeps marginal tax rates low. In today’s globalized world, capital is highly mobile. Businesses can choose to invest in any number of countries throughout the world to find the highest rate of return. This means that businesses will look for countries with lower tax rates on investment to maximize their after-tax rate of return. If a country’s tax rate is too high, it will drive investment elsewhere, leading to slower economic growth. In addition, high marginal tax rates can lead to tax avoidance.
To measure whether a country’s tax system is neutral and competitive, the ITCI looks at more than 40 tax policy variables. These variables measure not only the level of taxes, but also how taxes are structured. The Index looks at a country’s corporate taxes, individual income taxes, consumption taxes, property taxes, and the treatment of profits earned overseas. The ITCI gives a comprehensive overview of how developed countries’ tax codes compare, explains why certain tax codes stand out as good or bad models for reform, and provides important insight into how to think about tax policy.
The document discusses various tax rules and incentives in different countries to help businesses minimize unnecessary tax payments. It outlines tax breaks for research and development in Australia, changed VAT rules for services in the European Union, reduced corporate income tax rates in Luxembourg, and continued tax breaks for certain companies in China. It encourages planning ahead to take advantage of these opportunities and ensure tax compliance.
Indirect taxes are booming.
As they work to bring public finances under control, governments around the world are increasing VAT, excises and other indirect taxes. They see this as a straightforward way to raise additional revenue.
To find out more, visit: http://tmagazine.ey.com/issue/issue-08/
The document summarizes Italy's new policies to support investment and innovation, focusing on "Industria 4.0" and innovative startups. It outlines the Italian Startup Act framework which provides benefits like online incorporation, tax breaks, and easier funding for startups. The 2017 budget law enhances supports including raising the R&D tax credit to 50%, increasing tax incentives for equity investments in startups to 30%, and introducing hyper-depreciation allowances to encourage digital transformation investments. The document positions Italy among having the most favorable tax treatment for digital investors in the world.
Digitalisation of your interaction with HMRCMartin Jack
Simon will discuss some ideas around digitisation and its increasing relevance in business.
Making Tax Digital (MTD) – is this HMRC turning into Big Brother?
Social Media – not just a potential HR issue at work
The future of reporting to HMRC and how they will monitor it
The boom in the labour market is finally reflected in employee remuneration. As much as 38 per cent of Poland’s medium-sized and large enterprises declare that they will be increasing salaries.
Expanding Your Affiliate Activity into Europe - Silke Steffanauexpo Conference
This document discusses strategies for running a successful affiliate marketing program in Germany. It highlights that Germany is a large market with over 65 million internet users and 5% annual growth in online advertising. To succeed, programs must localize their sites to German standards including legal, tax, and consumer protection requirements. Programs should also consider local payment options and build trust with affiliates and customers. Marketing the program through German affiliate networks, events, and online resources can help attract publishers and drive sales. Overall, localizing the program and providing excellent support is key to taking advantage of opportunities in the large German affiliate market.
𝐔𝐧𝐯𝐞𝐢𝐥 𝐭𝐡𝐞 𝐅𝐮𝐭𝐮𝐫𝐞 𝐨𝐟 𝐄𝐧𝐞𝐫𝐠𝐲 𝐄𝐟𝐟𝐢𝐜𝐢𝐞𝐧𝐜𝐲 𝐰𝐢𝐭𝐡 𝐍𝐄𝐖𝐍𝐓𝐈𝐃𝐄’𝐬 𝐋𝐚𝐭𝐞𝐬𝐭 𝐎𝐟𝐟𝐞𝐫𝐢𝐧𝐠𝐬
Explore the details in our newly released product manual, which showcases NEWNTIDE's advanced heat pump technologies. Delve into our energy-efficient and eco-friendly solutions tailored for diverse global markets.
Starting a business is like embarking on an unpredictable adventure. It’s a journey filled with highs and lows, victories and defeats. But what if I told you that those setbacks and failures could be the very stepping stones that lead you to fortune? Let’s explore how resilience, adaptability, and strategic thinking can transform adversity into opportunity.
AI Transformation Playbook: Thinking AI-First for Your BusinessArijit Dutta
I dive into how businesses can stay competitive by integrating AI into their core processes. From identifying the right approach to building collaborative teams and recognizing common pitfalls, this guide has got you covered. AI transformation is a journey, and this playbook is here to help you navigate it successfully.
Discover timeless style with the 2022 Vintage Roman Numerals Men's Ring. Crafted from premium stainless steel, this 6mm wide ring embodies elegance and durability. Perfect as a gift, it seamlessly blends classic Roman numeral detailing with modern sophistication, making it an ideal accessory for any occasion.
https://rb.gy/usj1a2
How are Lilac French Bulldogs Beauty Charming the World and Capturing Hearts....Lacey Max
“After being the most listed dog breed in the United States for 31
years in a row, the Labrador Retriever has dropped to second place
in the American Kennel Club's annual survey of the country's most
popular canines. The French Bulldog is the new top dog in the
United States as of 2022. The stylish puppy has ascended the
rankings in rapid time despite having health concerns and limited
color choices.”
[To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations]
This presentation is a curated compilation of PowerPoint diagrams and templates designed to illustrate 20 different digital transformation frameworks and models. These frameworks are based on recent industry trends and best practices, ensuring that the content remains relevant and up-to-date.
Key highlights include Microsoft's Digital Transformation Framework, which focuses on driving innovation and efficiency, and McKinsey's Ten Guiding Principles, which provide strategic insights for successful digital transformation. Additionally, Forrester's framework emphasizes enhancing customer experiences and modernizing IT infrastructure, while IDC's MaturityScape helps assess and develop organizational digital maturity. MIT's framework explores cutting-edge strategies for achieving digital success.
These materials are perfect for enhancing your business or classroom presentations, offering visual aids to supplement your insights. Please note that while comprehensive, these slides are intended as supplementary resources and may not be complete for standalone instructional purposes.
Frameworks/Models included:
Microsoft’s Digital Transformation Framework
McKinsey’s Ten Guiding Principles of Digital Transformation
Forrester’s Digital Transformation Framework
IDC’s Digital Transformation MaturityScape
MIT’s Digital Transformation Framework
Gartner’s Digital Transformation Framework
Accenture’s Digital Strategy & Enterprise Frameworks
Deloitte’s Digital Industrial Transformation Framework
Capgemini’s Digital Transformation Framework
PwC’s Digital Transformation Framework
Cisco’s Digital Transformation Framework
Cognizant’s Digital Transformation Framework
DXC Technology’s Digital Transformation Framework
The BCG Strategy Palette
McKinsey’s Digital Transformation Framework
Digital Transformation Compass
Four Levels of Digital Maturity
Design Thinking Framework
Business Model Canvas
Customer Journey Map
Ellen Burstyn: From Detroit Dreamer to Hollywood Legend | CIO Women MagazineCIOWomenMagazine
In this article, we will dive into the extraordinary life of Ellen Burstyn, where the curtains rise on a story that's far more attractive than any script.
Unlocking WhatsApp Marketing with HubSpot: Integrating Messaging into Your Ma...Niswey
50 million companies worldwide leverage WhatsApp as a key marketing channel. You may have considered adding it to your marketing mix, or probably already driving impressive conversions with WhatsApp.
But wait. What happens when you fully integrate your WhatsApp campaigns with HubSpot?
That's exactly what we explored in this session.
We take a look at everything that you need to know in order to deploy effective WhatsApp marketing strategies, and integrate it with your buyer journey in HubSpot. From technical requirements to innovative campaign strategies, to advanced campaign reporting - we discuss all that and more, to leverage WhatsApp for maximum impact. Check out more details about the event here https://events.hubspot.com/events/details/hubspot-new-delhi-presents-unlocking-whatsapp-marketing-with-hubspot-integrating-messaging-into-your-marketing-strategy/
NIMA2024 | De toegevoegde waarde van DEI en ESG in campagnes | Nathalie Lam |...BBPMedia1
Nathalie zal delen hoe DEI en ESG een fundamentele rol kunnen spelen in je merkstrategie en je de juiste aansluiting kan creëren met je doelgroep. Door middel van voorbeelden en simpele handvatten toont ze hoe dit in jouw organisatie toegepast kan worden.
Zodiac Signs and Food Preferences_ What Your Sign Says About Your Tastemy Pandit
Know what your zodiac sign says about your taste in food! Explore how the 12 zodiac signs influence your culinary preferences with insights from MyPandit. Dive into astrology and flavors!
Satta matka fixx jodi panna all market dpboss matka guessing fixx panna jodi kalyan and all market game liss cover now 420 matka office mumbai maharashtra india fixx jodi panna
Call me 9040963354
WhatsApp 9040963354
Storytelling is an incredibly valuable tool to share data and information. To get the most impact from stories there are a number of key ingredients. These are based on science and human nature. Using these elements in a story you can deliver information impactfully, ensure action and drive change.
3. 3 Lower Corporate Tax Burden
Reduction of average tax burden for corporations
from 38.7% to 29.8%
39.6
39.5
38.7
34.4
34,0
31.4
30,0
29.8
26,0
25,0
25,0
24,0
20.6
19,0
19,0
12.5
- 10.0 20.0 30.0 40.0 50.0
USA
Japan
Germany (till 2007)
France
Belgium
Italy
Spain
Germany
UK
Denmark
Netherlands
Greece
Hungary
Poland
Czech Republic
Irland
4. 4
GmbH Taxation
Trade tax (depends on location)
• about 14% of taxable income
Corporate tax
• 15%, solidarity surcharge 5.5%
5. 5
VAT Impact
VAT Impact for Companies is zero, The VAT is
only a burden for the ultimate consumer
Sales tax - 19%, 7%, 0% (non-taxable or tax-free)
Input VAT – fully reclaimable with VAT return
6. 6
Employment Regulations
10 or less employees: Employment Protection Act
does not apply
More than 10:
• Employment Protection Act does usually not apply for
first 6 months of employment
• Shorter dismissal period in the first 6 months if agreed in
the contract
• Personal reasons - long sickness
• Attitude related reasons
• Operational reasons – Loss in Revenue, Restructuring,
Shutdown
7. 7
Challenges
Travel Expenses
Identifying Taxable Benefits
Customer and Internal Events
Gifts to clients and employees
Fixed Assets
Transfer Price Study
Interest on Intercompany Account
8. 8
Contact
Rueter Partner San Francisco
101 Montgomery Street, Suite 2050
San Francisco, CA 94104
U.S.A.
www.rueterpartner.de
Joerg Kemkes
D +1 415 248 7815
M+1 415 601 2053
E: j.kemkes@rueterpartner.de