Online Education
ALBANIAN TAX DOUBLE TREATIES ON AVOIDANCE OF DOUBLE TAXATION
The Albanian Parliament has approved Tax Agreements since 1995 and to date are counted 41 tax double treaties ratified by the Assembly of Albania, with the title 'On the avoidance of double taxation and the prevention of fiscal
How Many Countries in the World Have a Value-Added Tax?
Over the past couple of weeks there has been a lot discussion about the value-added tax among those in the media and in certain policy circles. The conversation began because Senator Ted Cruz introduced a tax reform plan that
How Countries Define Their Income Tax Borders
One unique aspect of the United States’ tax code is that it taxes the income of all its citizens no matter where they live. In recent years, this has caused a lot of headaches for U.S. citizens living abroad, especially since the
Franchises and transfer pricing regulation
The Albanian regulations reserve the profit split method for situations in which both parties to an intercompany transaction own valuable intangible asset. However, in many respects, a simple profit split is better suited to
Albanian partnership taxation regime
The Albanian tax system, has not provided complete and consistent tax treatment to partnerships, but the income tax law in Albania mention the possibility of business organization in the status of partnership for corporate tax
Construction tax fraud detection methods
One of the main ways to detect fraudulent activities of a subcontractor, is (besides the site observations or visits) the practice of analyzing data (digital and on paper) in the possession of the tax administration.
There
Case of use of resale price method
Summary of business of corporation and foreign-related person
German corporation S is a distributor of product A in Albania. Corporation P in Netherlands, which is company S’s parent company, manufactures and distributes product
Case of use of methods consistent with the comparable uncontrolled price method
Summary of business of corporation and foreign-related person
China corporation P is a manufacturer and distributor of product A, and 10 years previously it established company S in Albania as a subsidiary to supply raw material
Case of use of cost plus method
Summary of business of corporation and foreign-related person
Italian corporation P is a distributor of product A and product B, and 10 years previously it established corporation S in Albania as a subsidiary to distribute
Case of use of comparable uncontrolled price method
Summary of business of corporation and foreign-related person
German corporation P is a distributor of products A and B, and 10 years previously it established corporation S in Albania as a subsidiary to distribute product
Project Cost Estimation
In this presentation is published all the necessary steps and elements that should be included in the costs of a Project.
The Problem
- The Program Manager’s Job
- Plan the Project
- Estimate the Cost and Establish the