Corrugated boxes are made from corrugated paper or cardboard, and are stronger than regular cardboard boxes. Corrugated boxes are used to pack, store, and transport items such as food, clothes, toys, and appliances. Shipping cartons are also used to transport freight via water, railroad, and air.
Corrugated boxes are made from corrugated paper or cardboard, and are stronger than regular cardboard boxes. Corrugated boxes are used to pack, store, and transport items such as food, clothes, toys, and appliances. Shipping cartons are also used to transport freight via water, railroad, and air.
2024 State of Marketing Report – by HubspotMarius Sescu
https://www.hubspot.com/state-of-marketing
· Scaling relationships and proving ROI
· Social media is the place for search, sales, and service
· Authentic influencer partnerships fuel brand growth
· The strongest connections happen via call, click, chat, and camera.
· Time saved with AI leads to more creative work
· Seeking: A single source of truth
· TLDR; Get on social, try AI, and align your systems.
· More human marketing, powered by robots
ChatGPT is a revolutionary addition to the world since its introduction in 2022. A big shift in the sector of information gathering and processing happened because of this chatbot. What is the story of ChatGPT? How is the bot responding to prompts and generating contents? Swipe through these slides prepared by Expeed Software, a web development company regarding the development and technical intricacies of ChatGPT!
Product Design Trends in 2024 | Teenage EngineeringsPixeldarts
The realm of product design is a constantly changing environment where technology and style intersect. Every year introduces fresh challenges and exciting trends that mold the future of this captivating art form. In this piece, we delve into the significant trends set to influence the look and functionality of product design in the year 2024.
How Race, Age and Gender Shape Attitudes Towards Mental HealthThinkNow
Mental health has been in the news quite a bit lately. Dozens of U.S. states are currently suing Meta for contributing to the youth mental health crisis by inserting addictive features into their products, while the U.S. Surgeon General is touring the nation to bring awareness to the growing epidemic of loneliness and isolation. The country has endured periods of low national morale, such as in the 1970s when high inflation and the energy crisis worsened public sentiment following the Vietnam War. The current mood, however, feels different. Gallup recently reported that national mental health is at an all-time low, with few bright spots to lift spirits.
To better understand how Americans are feeling and their attitudes towards mental health in general, ThinkNow conducted a nationally representative quantitative survey of 1,500 respondents and found some interesting differences among ethnic, age and gender groups.
Technology
For example, 52% agree that technology and social media have a negative impact on mental health, but when broken out by race, 61% of Whites felt technology had a negative effect, and only 48% of Hispanics thought it did.
While technology has helped us keep in touch with friends and family in faraway places, it appears to have degraded our ability to connect in person. Staying connected online is a double-edged sword since the same news feed that brings us pictures of the grandkids and fluffy kittens also feeds us news about the wars in Israel and Ukraine, the dysfunction in Washington, the latest mass shooting and the climate crisis.
Hispanics may have a built-in defense against the isolation technology breeds, owing to their large, multigenerational households, strong social support systems, and tendency to use social media to stay connected with relatives abroad.
Age and Gender
When asked how individuals rate their mental health, men rate it higher than women by 11 percentage points, and Baby Boomers rank it highest at 83%, saying it’s good or excellent vs. 57% of Gen Z saying the same.
Gen Z spends the most amount of time on social media, so the notion that social media negatively affects mental health appears to be correlated. Unfortunately, Gen Z is also the generation that’s least comfortable discussing mental health concerns with healthcare professionals. Only 40% of them state they’re comfortable discussing their issues with a professional compared to 60% of Millennials and 65% of Boomers.
Race Affects Attitudes
As seen in previous research conducted by ThinkNow, Asian Americans lag other groups when it comes to awareness of mental health issues. Twenty-four percent of Asian Americans believe that having a mental health issue is a sign of weakness compared to the 16% average for all groups. Asians are also considerably less likely to be aware of mental health services in their communities (42% vs. 55%) and most likely to seek out information on social media (51% vs. 35%).
AI Trends in Creative Operations 2024 by Artwork Flow.pdfmarketingartwork
This article is all about what AI trends will emerge in the field of creative operations in 2024. All the marketers and brand builders should be aware of these trends for their further use and save themselves some time!
A report by thenetworkone and Kurio.
The contributing experts and agencies are (in an alphabetical order): Sylwia Rytel, Social Media Supervisor, 180heartbeats + JUNG v MATT (PL), Sharlene Jenner, Vice President - Director of Engagement Strategy, Abelson Taylor (USA), Alex Casanovas, Digital Director, Atrevia (ES), Dora Beilin, Senior Social Strategist, Barrett Hoffher (USA), Min Seo, Campaign Director, Brand New Agency (KR), Deshé M. Gully, Associate Strategist, Day One Agency (USA), Francesca Trevisan, Strategist, Different (IT), Trevor Crossman, CX and Digital Transformation Director; Olivia Hussey, Strategic Planner; Simi Srinarula, Social Media Manager, The Hallway (AUS), James Hebbert, Managing Director, Hylink (CN / UK), Mundy Álvarez, Planning Director; Pedro Rojas, Social Media Manager; Pancho González, CCO, Inbrax (CH), Oana Oprea, Head of Digital Planning, Jam Session Agency (RO), Amy Bottrill, Social Account Director, Launch (UK), Gaby Arriaga, Founder, Leonardo1452 (MX), Shantesh S Row, Creative Director, Liwa (UAE), Rajesh Mehta, Chief Strategy Officer; Dhruv Gaur, Digital Planning Lead; Leonie Mergulhao, Account Supervisor - Social Media & PR, Medulla (IN), Aurelija Plioplytė, Head of Digital & Social, Not Perfect (LI), Daiana Khaidargaliyeva, Account Manager, Osaka Labs (UK / USA), Stefanie Söhnchen, Vice President Digital, PIABO Communications (DE), Elisabeth Winiartati, Managing Consultant, Head of Global Integrated Communications; Lydia Aprina, Account Manager, Integrated Marketing and Communications; Nita Prabowo, Account Manager, Integrated Marketing and Communications; Okhi, Web Developer, PNTR Group (ID), Kei Obusan, Insights Director; Daffi Ranandi, Insights Manager, Radarr (SG), Gautam Reghunath, Co-founder & CEO, Talented (IN), Donagh Humphreys, Head of Social and Digital Innovation, THINKHOUSE (IRE), Sarah Yim, Strategy Director, Zulu Alpha Kilo (CA).
Trends In Paid Search: Navigating The Digital Landscape In 2024Search Engine Journal
The search marketing landscape is evolving rapidly with new technologies, and professionals, like you, rely on innovative paid search strategies to meet changing demands.
It’s important that you’re ready to implement new strategies in 2024.
Check this out and learn the top trends in paid search advertising that are expected to gain traction, so you can drive higher ROI more efficiently in 2024.
You’ll learn:
- The latest trends in AI and automation, and what this means for an evolving paid search ecosystem.
- New developments in privacy and data regulation.
- Emerging ad formats that are expected to make an impact next year.
Watch Sreekant Lanka from iQuanti and Irina Klein from OneMain Financial as they dive into the future of paid search and explore the trends, strategies, and technologies that will shape the search marketing landscape.
If you’re looking to assess your paid search strategy and design an industry-aligned plan for 2024, then this webinar is for you.
5 Public speaking tips from TED - Visualized summarySpeakerHub
From their humble beginnings in 1984, TED has grown into the world’s most powerful amplifier for speakers and thought-leaders to share their ideas. They have over 2,400 filmed talks (not including the 30,000+ TEDx videos) freely available online, and have hosted over 17,500 events around the world.
With over one billion views in a year, it’s no wonder that so many speakers are looking to TED for ideas on how to share their message more effectively.
The article “5 Public-Speaking Tips TED Gives Its Speakers”, by Carmine Gallo for Forbes, gives speakers five practical ways to connect with their audience, and effectively share their ideas on stage.
Whether you are gearing up to get on a TED stage yourself, or just want to master the skills that so many of their speakers possess, these tips and quotes from Chris Anderson, the TED Talks Curator, will encourage you to make the most impactful impression on your audience.
See the full article and more summaries like this on SpeakerHub here: https://speakerhub.com/blog/5-presentation-tips-ted-gives-its-speakers
See the original article on Forbes here:
http://www.forbes.com/forbes/welcome/?toURL=http://www.forbes.com/sites/carminegallo/2016/05/06/5-public-speaking-tips-ted-gives-its-speakers/&refURL=&referrer=#5c07a8221d9b
ChatGPT and the Future of Work - Clark Boyd Clark Boyd
Everyone is in agreement that ChatGPT (and other generative AI tools) will shape the future of work. Yet there is little consensus on exactly how, when, and to what extent this technology will change our world.
Businesses that extract maximum value from ChatGPT will use it as a collaborative tool for everything from brainstorming to technical maintenance.
For individuals, now is the time to pinpoint the skills the future professional will need to thrive in the AI age.
Check out this presentation to understand what ChatGPT is, how it will shape the future of work, and how you can prepare to take advantage.
A brief introduction to DataScience with explaining of the concepts, algorithms, machine learning, supervised and unsupervised learning, clustering, statistics, data preprocessing, real-world applications etc.
It's part of a Data Science Corner Campaign where I will be discussing the fundamentals of DataScience, AIML, Statistics etc.
Time Management & Productivity - Best PracticesVit Horky
Here's my presentation on by proven best practices how to manage your work time effectively and how to improve your productivity. It includes practical tips and how to use tools such as Slack, Google Apps, Hubspot, Google Calendar, Gmail and others.
The six step guide to practical project managementMindGenius
The six step guide to practical project management
If you think managing projects is too difficult, think again.
We’ve stripped back project management processes to the
basics – to make it quicker and easier, without sacrificing
the vital ingredients for success.
“If you’re looking for some real-world guidance, then The Six Step Guide to Practical Project Management will help.”
Dr Andrew Makar, Tactical Project Management
2024 State of Marketing Report – by HubspotMarius Sescu
https://www.hubspot.com/state-of-marketing
· Scaling relationships and proving ROI
· Social media is the place for search, sales, and service
· Authentic influencer partnerships fuel brand growth
· The strongest connections happen via call, click, chat, and camera.
· Time saved with AI leads to more creative work
· Seeking: A single source of truth
· TLDR; Get on social, try AI, and align your systems.
· More human marketing, powered by robots
ChatGPT is a revolutionary addition to the world since its introduction in 2022. A big shift in the sector of information gathering and processing happened because of this chatbot. What is the story of ChatGPT? How is the bot responding to prompts and generating contents? Swipe through these slides prepared by Expeed Software, a web development company regarding the development and technical intricacies of ChatGPT!
Product Design Trends in 2024 | Teenage EngineeringsPixeldarts
The realm of product design is a constantly changing environment where technology and style intersect. Every year introduces fresh challenges and exciting trends that mold the future of this captivating art form. In this piece, we delve into the significant trends set to influence the look and functionality of product design in the year 2024.
How Race, Age and Gender Shape Attitudes Towards Mental HealthThinkNow
Mental health has been in the news quite a bit lately. Dozens of U.S. states are currently suing Meta for contributing to the youth mental health crisis by inserting addictive features into their products, while the U.S. Surgeon General is touring the nation to bring awareness to the growing epidemic of loneliness and isolation. The country has endured periods of low national morale, such as in the 1970s when high inflation and the energy crisis worsened public sentiment following the Vietnam War. The current mood, however, feels different. Gallup recently reported that national mental health is at an all-time low, with few bright spots to lift spirits.
To better understand how Americans are feeling and their attitudes towards mental health in general, ThinkNow conducted a nationally representative quantitative survey of 1,500 respondents and found some interesting differences among ethnic, age and gender groups.
Technology
For example, 52% agree that technology and social media have a negative impact on mental health, but when broken out by race, 61% of Whites felt technology had a negative effect, and only 48% of Hispanics thought it did.
While technology has helped us keep in touch with friends and family in faraway places, it appears to have degraded our ability to connect in person. Staying connected online is a double-edged sword since the same news feed that brings us pictures of the grandkids and fluffy kittens also feeds us news about the wars in Israel and Ukraine, the dysfunction in Washington, the latest mass shooting and the climate crisis.
Hispanics may have a built-in defense against the isolation technology breeds, owing to their large, multigenerational households, strong social support systems, and tendency to use social media to stay connected with relatives abroad.
Age and Gender
When asked how individuals rate their mental health, men rate it higher than women by 11 percentage points, and Baby Boomers rank it highest at 83%, saying it’s good or excellent vs. 57% of Gen Z saying the same.
Gen Z spends the most amount of time on social media, so the notion that social media negatively affects mental health appears to be correlated. Unfortunately, Gen Z is also the generation that’s least comfortable discussing mental health concerns with healthcare professionals. Only 40% of them state they’re comfortable discussing their issues with a professional compared to 60% of Millennials and 65% of Boomers.
Race Affects Attitudes
As seen in previous research conducted by ThinkNow, Asian Americans lag other groups when it comes to awareness of mental health issues. Twenty-four percent of Asian Americans believe that having a mental health issue is a sign of weakness compared to the 16% average for all groups. Asians are also considerably less likely to be aware of mental health services in their communities (42% vs. 55%) and most likely to seek out information on social media (51% vs. 35%).
AI Trends in Creative Operations 2024 by Artwork Flow.pdfmarketingartwork
This article is all about what AI trends will emerge in the field of creative operations in 2024. All the marketers and brand builders should be aware of these trends for their further use and save themselves some time!
A report by thenetworkone and Kurio.
The contributing experts and agencies are (in an alphabetical order): Sylwia Rytel, Social Media Supervisor, 180heartbeats + JUNG v MATT (PL), Sharlene Jenner, Vice President - Director of Engagement Strategy, Abelson Taylor (USA), Alex Casanovas, Digital Director, Atrevia (ES), Dora Beilin, Senior Social Strategist, Barrett Hoffher (USA), Min Seo, Campaign Director, Brand New Agency (KR), Deshé M. Gully, Associate Strategist, Day One Agency (USA), Francesca Trevisan, Strategist, Different (IT), Trevor Crossman, CX and Digital Transformation Director; Olivia Hussey, Strategic Planner; Simi Srinarula, Social Media Manager, The Hallway (AUS), James Hebbert, Managing Director, Hylink (CN / UK), Mundy Álvarez, Planning Director; Pedro Rojas, Social Media Manager; Pancho González, CCO, Inbrax (CH), Oana Oprea, Head of Digital Planning, Jam Session Agency (RO), Amy Bottrill, Social Account Director, Launch (UK), Gaby Arriaga, Founder, Leonardo1452 (MX), Shantesh S Row, Creative Director, Liwa (UAE), Rajesh Mehta, Chief Strategy Officer; Dhruv Gaur, Digital Planning Lead; Leonie Mergulhao, Account Supervisor - Social Media & PR, Medulla (IN), Aurelija Plioplytė, Head of Digital & Social, Not Perfect (LI), Daiana Khaidargaliyeva, Account Manager, Osaka Labs (UK / USA), Stefanie Söhnchen, Vice President Digital, PIABO Communications (DE), Elisabeth Winiartati, Managing Consultant, Head of Global Integrated Communications; Lydia Aprina, Account Manager, Integrated Marketing and Communications; Nita Prabowo, Account Manager, Integrated Marketing and Communications; Okhi, Web Developer, PNTR Group (ID), Kei Obusan, Insights Director; Daffi Ranandi, Insights Manager, Radarr (SG), Gautam Reghunath, Co-founder & CEO, Talented (IN), Donagh Humphreys, Head of Social and Digital Innovation, THINKHOUSE (IRE), Sarah Yim, Strategy Director, Zulu Alpha Kilo (CA).
Trends In Paid Search: Navigating The Digital Landscape In 2024Search Engine Journal
The search marketing landscape is evolving rapidly with new technologies, and professionals, like you, rely on innovative paid search strategies to meet changing demands.
It’s important that you’re ready to implement new strategies in 2024.
Check this out and learn the top trends in paid search advertising that are expected to gain traction, so you can drive higher ROI more efficiently in 2024.
You’ll learn:
- The latest trends in AI and automation, and what this means for an evolving paid search ecosystem.
- New developments in privacy and data regulation.
- Emerging ad formats that are expected to make an impact next year.
Watch Sreekant Lanka from iQuanti and Irina Klein from OneMain Financial as they dive into the future of paid search and explore the trends, strategies, and technologies that will shape the search marketing landscape.
If you’re looking to assess your paid search strategy and design an industry-aligned plan for 2024, then this webinar is for you.
5 Public speaking tips from TED - Visualized summarySpeakerHub
From their humble beginnings in 1984, TED has grown into the world’s most powerful amplifier for speakers and thought-leaders to share their ideas. They have over 2,400 filmed talks (not including the 30,000+ TEDx videos) freely available online, and have hosted over 17,500 events around the world.
With over one billion views in a year, it’s no wonder that so many speakers are looking to TED for ideas on how to share their message more effectively.
The article “5 Public-Speaking Tips TED Gives Its Speakers”, by Carmine Gallo for Forbes, gives speakers five practical ways to connect with their audience, and effectively share their ideas on stage.
Whether you are gearing up to get on a TED stage yourself, or just want to master the skills that so many of their speakers possess, these tips and quotes from Chris Anderson, the TED Talks Curator, will encourage you to make the most impactful impression on your audience.
See the full article and more summaries like this on SpeakerHub here: https://speakerhub.com/blog/5-presentation-tips-ted-gives-its-speakers
See the original article on Forbes here:
http://www.forbes.com/forbes/welcome/?toURL=http://www.forbes.com/sites/carminegallo/2016/05/06/5-public-speaking-tips-ted-gives-its-speakers/&refURL=&referrer=#5c07a8221d9b
ChatGPT and the Future of Work - Clark Boyd Clark Boyd
Everyone is in agreement that ChatGPT (and other generative AI tools) will shape the future of work. Yet there is little consensus on exactly how, when, and to what extent this technology will change our world.
Businesses that extract maximum value from ChatGPT will use it as a collaborative tool for everything from brainstorming to technical maintenance.
For individuals, now is the time to pinpoint the skills the future professional will need to thrive in the AI age.
Check out this presentation to understand what ChatGPT is, how it will shape the future of work, and how you can prepare to take advantage.
A brief introduction to DataScience with explaining of the concepts, algorithms, machine learning, supervised and unsupervised learning, clustering, statistics, data preprocessing, real-world applications etc.
It's part of a Data Science Corner Campaign where I will be discussing the fundamentals of DataScience, AIML, Statistics etc.
Time Management & Productivity - Best PracticesVit Horky
Here's my presentation on by proven best practices how to manage your work time effectively and how to improve your productivity. It includes practical tips and how to use tools such as Slack, Google Apps, Hubspot, Google Calendar, Gmail and others.
The six step guide to practical project managementMindGenius
The six step guide to practical project management
If you think managing projects is too difficult, think again.
We’ve stripped back project management processes to the
basics – to make it quicker and easier, without sacrificing
the vital ingredients for success.
“If you’re looking for some real-world guidance, then The Six Step Guide to Practical Project Management will help.”
Dr Andrew Makar, Tactical Project Management
2. Reglemenetari generale privind preturile de transfer in zona ECE valabile pentru anul 2016
Stat / Reglementare Republica Ceha Ungaria Polonia Romania Republica Slovaca
Principiul valorii de piata Da Da Da Da Da
Legislatie aplicabila
Legea privind impozitului pe venit nr.
586/1992 Coll. (Sectiunea 23/7)
Conventia de evitare a dublei impuneri
(CEDI)
Actul LXXXI din 1996 privind
impozitul pe profit (Sectiunea 4/23;
Sectiunea 18; Sectiunea 31/2)
Actul XCII privind Procedura fiscala
(Sectiunea 1/8; Sectiunea 132/B-C;
Sectiunea 176/A)
Actul CXXVII privind TVA
(Sectiunea 67)
CEDI
Legea privind impozitul pe profit din
15 Februarie 1992 (Articolul 9a)
Legea privind impozitul pe venit din
26 Iulie 1991 (Articolul 25a)
CEDI
Codul fiscal (art. 11. alin. (4))
impreuna cu Normele metodologice
CEDI
Liniile directoare ale OCDE cu
privire la Preturile de transfer
Legea impozitului pe venit nr. 595/2003
Coll. (Sectiunea 17/5, 17/6, 17/7, 18)
CEDI
Persoane afiliate
Persoane afiliate rezidente cat si
nerezidente
Legeaprivind impozitul pe venit nr.
586/1992 Coll. (Sectiunea 23/7)
Persoane afiliate stabilite rezidente
cat si nerezidente; sucursale si
sedii centrale; din 1 Ianuarie 2015
entitati care au directorat comun;
Hotarat prin Actul LXXXI din 1996
privind impozitul pe profit
(Sectiunea 4/23)
Persoane afiliate rezidente cat si
nerezidente
Legea privind impozitul pe profit
(Articolul 11) si Legea prvind
impozitul pe venit (Articolul 25)
Persoane afiliate rezidente cat si
nerezidente
Codul fiscal (Articlolul 7 pct. 26 si
Articolul 11 par. 4)
Persoane afiliate stabilite atat local cat si in
afara statului
Legea impozitului pe venit nr. 595/2003
Coll. (Sectiunea 2, (n-r)
Metode agreate de stabilire a
pretului de piata
Atat metodele traditionale cat si orice
alte metode bazate pe liniile directoare
OCDE cu privire la preturile de transfer
Sunt agreate metodele bazate pe
tranzactie fata de metodele bazate
pe profit. Metoda compararii
preturilor, cost plus, pretului de
revanzare, metoda marjei nete,
metoda impartirii profitului sunt
metodele de TP indicate. Alte
metode pot fi aplicate doar daca
pretul valorii de piata nu poate fi
sustinut prin metodele desemnate
Sunt agreate metodele traditionale
de TP in conformitate cu liniile
directoare OCDE (este aplicabil
principiul celei mai bune metode)
Metoda compararii preturilor,
pretului de revanzare sau cost plus
sunt aplicabile. In cazul in care nu
este posibil sa se aplice una din
aceste metode, una din metodele
bazate pe profit sunt aplicabile
Metoda compararii preturilor, cost
plus, pretului de revanzare, metoda
marjei nete, metoda impartirii
profitului sau alta metoda agreata
de liniile directoare OCDE.
Principiul celei mai bune metode
este aplicabil, iar alegerea metodei
trebuie justificata.
Atat metode traditionale cat si alte metode
TP bazate pe liniile directoare OCDE cu
privire la preturile de transfer (este aplicabil
principiul celei mai bune metode)
Disponibilitatea si validitatea
APA
Pana la 3 ani (in cazul in care
conditiile si legislatia in vigoare raman
neschimbate)
Intre 3 si 5 ani, cu posibilitatea de a
prelungi pentru inca 3 ani
Pana la 5 ani cu posibilitatea de a
prelungi pentru inca 5 ani in cazul
in care conditiile raman
neschimbate
Pana la 5 ani cu posibilitatea de a
prelungi in cazul contractelor pe
termen lung
Pana la 5 ani cu posibilitatea de a prelungi
pentru inca 5 ani in cazul in care conditiile
raman neschimbate
Cerere de obtinere APA Autoritatea Fiscala Locala Autoritatea Fiscala Locala Ministerul de Finante ANAF Autoritatea Fiscala Locala
Obligatia contribuabilior de a
intocmi documentatia
Contribuabilii angajati in tranzactii cu
parti afiliate
Contribuabilii ce realizeaza
tranzactii cu parti afiliate, cu
exceptia companiilor mici si mijlocii
definite prin legislatia cu privire la
impozitul pe profit (persoanele
fizice sunt in afara domeniului de
aplicare)
Contribuabilii angajati in tranzactii
cu parti afiliate
Entitati ce realizeaza tranzactii cu
“paradisuri fiscale”
Contribuabilii angajati in tranzactii
cu parti afiliate.
Disponibilitatea dosarului de TP
depinde de valoarea tranzactiilor
efectuate cu partile afiliate.
Contribuabili ce realizeaza tranzactii cu parti
afiliate
Limba oficiala
Documentatia trebuie prezentata in
limba ceha
Documentatia este acceptata in
urmatoarele limbi: maghiara,
engleza,germana si franceza. Daca
sunt utilizate alte limbi,
contribuabilul este obligat sa
prezinte traducerea in limba
maghiara, la solicitarea autoritatilor
fiscal
Documentatia trebuie prezentata in
limba poloneza
Documentatia trebuie prezentata in
limba romana
Documentatia trebuie prezentata in limba
slovaca; autoritatea fiscala locala poate
agrea, la cerere, prezentarea documentatiei
in alta limba
Documentatie simplificata
Documentatia simplificata este
acceptata pentru tranzactii selectate
Pentru servicii cu valoare
adaugata scazuta, in cazul in care
sunt indeplinite anumite conditii.
Nu se aplica Nu se aplica Cu titlu optional pentru anumite categorii de
contribuabili, persoane fizice, IMM, daca
sunt indeplinite anumite conditii
Preturi de transfer = TP; Acord de pret in avans = APA; Reglementare = legislatie secundara; Indrumare de natura administrativa = Altele decat legislatie sau reglementari
3. Reglemenetari generale privind preturile de transfer in zona ECE valabile pentru anul 2016: Alte reglementari, tarife si sanctiuni
Stat / Reglementare Republica Ceha Ungaria Polonia Romania Republica Slovaca
Reglementari in vigoare si
indrumare administrativa
Desi liniile directoare TP OCDE
nu reprezinta un document juridic
obligatoriu in privinta legislatiei
fiscale interne, sunt aplicabile
procedurile de baza prevazute de
OCDE.
Decret nr. 22/2009 al Ministerului
Economiei - Cerintele
Documentatiei de TP; Decret nr.
38/2006 al Ministerului de Finante
cu privire la Acordurile de pret in
avans
Decretul Ministerului de Finante cu privire
la:
Venitul personal / al companiei prin
evaluarea și pe modul și procedura
eliminarii dublei impozitarii a profiturilor, în
cazul ajustarii venitului persoanelor
afiliate;
Decretul Ministerului de Finante cu privire
la stabilirea tarilor si a teritoriilor ce aplica
o concurenta fiscal in ceea ce priveste
impozitul pe profit/venit
Ordinul nr. 222/2008 cu privire la
continutul documentatie de TP
(pentru tranzactii desfasurate pana
la 1 Ianuarie 2016);
Ordinul 442/2016 cu privire la
pragurile de semnificate, termenul
de depunere si contintul
documentatie de TP, precum si
procedura de ajustare (pentru
tranzactii desfasurate dupa data de
1 Ianuarie 2016);
Ordinul 3735/2015 cu privire la
emiterea si modificarea Acordurilor
de pret in avans
Codul de Procedura Fiscala –
Legea 207/2015
Raportarile Financiare nr. 14/1997,
20/1999, 3/2002 ce au publicat Liniile
directoare TP OCDE in limba slovaca
Raportarile Financiare nr. 1/2009,
8/2014, 5/2015 cu privire la orientarea
administrative a Ministerului de Finante
Slovac referitor la continutul
documentatie de TP
Tarif pentru emitere APA
10,000 CZK (approx. 370 EUR)
per tranzactie
APA unilateral - minimum
500,000 HUF (approx. 1,613
EUR), max. 7,000,000
HUF(approx. 22,580 EUR);
APA bilateral - min. 3,000,000
HUF (approx. 9,677 EUR), max.
8,000,000 HUF (approx. 25,806
EUR);
APA multilateral- min. 5,000,000
HUF (approx. 16,129 EUR), max.
10,000,000 HUF (approx. 32,258
EUR)
1% din valoarea trazactiei ce face
subiectul APA. Totusi, in cazul in care:
1. Acordul unilateral se refera doar la
entitati locale, costul se ridica la 5.000
PLN (aprox. 1.193 EUR) dar nu mai mult
de 50.000 PLN (aprox 11.938 EUR);
pentru entitati straine costul se ridica la
minim 20.000 PLN (aprox. 4475 EUR)
dar nu mai mult de 100.000 PLN (23.876
EUR).
2. Un acord bilateral sau multilateral –
acesta se ridica la minim de 50.000 PLN
(aprox. 11.938 EUR) dar nu mai mult de
200.000 PLN (aprox. 47.753 EUR).
Pentru contribuabilii mari si alti
contribuabili cu o valoare
consolidata a tranzactiilor mai mare
de 4.000.000 euro, taxa este de
20.000 euro pentru emiterea APA
initiala si 15.000 euro pentru
modificarea APA initiala.
Pentru restul contribuabililor cu o
valoare consolidata a tranzactiilor
mai mica de 4.000.000 euro, taxa
este de 10.000 euro pentru APA
initiala si 6.000 euro pentru
modificarea APA initiala.
APA unilateral - min. 4,000 EUR, max.
30,000EUR;
APA bilateral sau multilateral - min.
5,000 EUR, max. 30,000 EUR
Sanctiuni
Fara sanctiuni specifice TP, insa
va fi dispusa ajustarea bazei de
impozitare, plus penalitati (20%)
si dobanzi de intarziere (14% p.a.
+ rata REPO)
In cazul in care modificarile
asupra preturilor de transfer aduc
un deficit de impozitare, vor fi
aplicate penalitati (50% dobanzi si
penalitati de intarziere). Aditional,
in cazul in care contribuabilul
prezinta o documentatie
neconforma o penalitate de
2.000.000 HUF (aprox. 6.452
EUR) per tranzactie este
aplicabila. Penalitatea va fi
majorata pana la 4.000.000 HUF
(aprox.12.903 EUR) in caz de
incalcare repetata a cerintelor de
documentare TP si pana la
16.000.0000 HUF (aprox 51.613
EUR) daca pentru incalcari
repetate..
In cazul in care venitul este evaluat de
catre autoritatea fiscala, in suma mai mare
(pierdere de valoare mai mica) decat cea
declarata de contribuabil, iar contribuabilul
nu depune documentatia de TP necesara,
diferenta dintre valoarea anterioara si cea
stabilita este impozabila cu 50%. Posibila
raspundere in conformitate cu legislatia
fiscal-penala.
Pentru nerespectarea regulilor cu
privire la intocmirea si prezentarea
documentatiei TP, urmatoarele
sanctiuni sunt aplicabile: (i) pentru
contribuabili mari si mijlocii RON
12.000 – RON 14.000 (aprox. EUR
2.700 – EUR 3.100); (ii) pentru alti
contribuabili 2.000 RON – 3.5000
RON (EUR 450 – 800). Separat, va
va fi aplicabila ajustarea bazei de
impozitare, plus dobanzi si
penalitati.
Fara sanctiuni specifice TP, insa va fi
dispusa ajustarea bazei de impozitare
plus penalitati. Pentru nerespectarea
obligatiei de intocmire a documentatie
TP poate fi perceputa o penalitate de
pana la 3.000 EUR pentru incalcarea
unor obligatii non-monetare.
4. Despre Accace
Cu mai mult de 250 de profesionisti si 7 tari afiliate, Accace conteaza ca fiind una din companiile lider de consultanta si externalizare din Europa Centrala si de Est.
De-a lungul anilor, Accace a dobandit o experienta remarcabila, prin intermediul unui portofoliul de client, ce insumeaza 1400 de companii internationale. Prin
experienta dobandita a reusit sa puna bazele strategice de dezvoltare a unei expansiuni, devenind astfel un furnizor de incredere global.
Birourile Accace se pot gasi in Cehia, Ungaria, Romania, Slovacia, Polonia, Ucraina si Germania. Locatiile din alte tari europene sau locatiile globale sunt acoperite
de partenerii de incredere ai Accace.
Mai multe puteti afla accesand: www.accace.ro
Contactati-ne pentru mai multe informatii in legatura cu preturile de transfer in zona ECE!
romania@accace.com +421 2 3255 3000