(continuing from Nature and Types of Transfer Pricing – Part I)
When making inter-company deliveries at market prices, all of the divisions can realize profit. The amount of the profit is a true indicator for the effectiveness of their activity. The market price is a criterion for the profitability of the whole chain of inter-company deliveries. The buyer buys from the seller as long as his production responds fully… Continue reading »
Transfer pricing is a practice which is usually connected to international operations. It’s related to non-market approach in defining prices of products and services, which are being delivered from one division of the organisation to another. Despite of the administrative pricing, the operations can be conducted on the basis of market principles whereas through the price base there are implemented typical features of the competition pricing.
The definition of the… Continue reading »
The joint-stock company is a classic capital trade company in which there is almost a full detachment between the legal entity and the shareholders. For that reason the partners are called shareholders. The capital of the company is divided into equal parts, called shares. The shares are securities which materialize the capital and the participation in the joint-stock company.
The joint-stock company has the following distinguished characteristics:
- It is… Continue reading »
Are you a foreign businessman interested in registering a company and starting a business in Bulgaria? In this case this article is exactly for you. These are the first things you need to consider before you go into action.
First, you need to define exactly the following:
• The name of the new company
• The official address of management
• Number of shareholders… Continue reading »
You Think That Outsourcing Your Payroll Is Not a Very Good Idea? We Believe That This Is The Most Affordable and Wise Decision You Can Make! – Part II
4. Speed. Speed is essential matter in the payroll processing, because most of the times there are deadlines involved. When you outsource your payroll in most of the cases you work with specialists and professionals who have a vast experience, modern software and a lot of other resources which make their job easier and more convenient.
5. Productivity. Payroll management… Continue reading »