We hereby propose for your consideration an issue which at a first glance seems to be simple: how to determine the last employment day for an employee who is going to be discharged from employment. From the other hand outdated Labor law makes simple things complicated and does not provide clear explanations. This issue is very important from the perspective of labor law and corporate law.
This article will tell you about the requirements to be met in providing annual vacation to the employees of enterprise. This issue is rather complicated because of outdate norms of Labor Law.
Introduction of the excise tax on transactions in securities became one of the innovations in the tax legislation in 2013. At the same time, it is hard to say that amendments to the Tax Code of Ukraine have contributed to the effectiveness of the new mechanism.
Right after legislative innovations took effect it became known about forthcoming changes to the corresponding provisions of the Tax code.
We propose for your consideration the general description of the mechanism of the tax administration and problems of its practical usage prepared by attorney of our company Vladymyr Yenich in cooperation with the auditor of the company "Timlar Audit" Larisa Galchuk
Here you can learn about the procedures of medical examination of employees at the enterprise. The article is written in a form of a brief summary for a company director, hr-manager or a lawyer.
Proper attestation of workplaces is often performed by the executives according to the “eftover principle”.
At the same time, this issue is very important and consequences for its failure are very serious.
This brief summary will give you an idea about the right approach to the workplace attestation at the enterprise.
Legislation provides normative standard for a workplace for disabled employees of the company.
This article answers the question whether this requirement is a must for the Representative offices of foreign companies?
Series of the articles prepared in cooperation with the head of the audit firm "Timlar audit", are dedicated to taxation of investment income in the light of the legislation 2012-2013.
Series of the articles prepared in cooperation with the head of the audit firm "Timlar audit", are dedicated to taxation of investment income in the light of the legislation 2012-2013.
Series of the articles prepared in cooperation with the head of the audit firm "Timlar audit", are dedicated to taxation of investment income in the light of the legislation 2012-2013.
It became a question of the hour in Ukraine in 2013. Order and, above all, the oversight and regulatory body is not determined, which results in raising many questions.
Such services as outsourcing and outstaffing were not previously regulated by the law in Ukraine. However, the new Law of Ukraine "On Employment" sets very strict requirements to the companies which provide such services.
While on the subject of changing a code of alcohol-containing medicine, we think it is important to mention about administrative and court appeals on such custom’s decisions.
Chief of Labor safety department is an independent position at the enterprise. Is it necessary to have a special job description for such a position? And what it should include?
Lease agreement has been concluded between individuals for the period of 49 years. The Agreement has been notarized, herewith parties have to conclude additional agreement to set a new lease price taking into consideration minimum lease rates. How can the mechanism of setting the minimum lease rate by the city council be regulated to avoid annual notarized additional agreements to the main Agreement between the parties.
Individual leases non-living premise to legal entity. Legal entity has not made any lease payments for 8 months in 2012. Since individual did not receive any money he did not pay any individual income tax for the above mentioned period. Must the individual pay individual income tax and a penalty for late payment in this case?
This article analyses one of the most typical issues of present - day tax practice in Ukraine: legitimacy of sanctions imposed by Tax authority after tax inspection initiated by law enforcement authorities. In such cases law enforcement officers investigate a case related to contractors of such company.
We propose to consider innovation in regulating single tax issues on the example of tax optimization scheme. The issue relates to tax optimization via transactions made with single tax payer under the commission contract.
As a rule insurance companies after having paid insurance indemnity have the right of counter demand to the person in charge of inflicted damage. However, there are exceptions, which are considered in this article.
We propose to consider an issue on taxation so-called "technic shares" - shares applying of which is paused and registration certificate on issue of shares is paused.
Hither to Сustoms had used illegal approach in classification of alcohol-containing medicine and ranked them as “alcoholic goods”. It caused unfavorable consequences companies -importers of medications.
Royalty payment: the procedure and size [UA]
Останнім часом ситуація стосовно виплати винагороди за використання об’єктів авторського та суміжного права зайшла у глухий кут та потребує реформування. Здавалося б ринок подібних платежів має сам стимулювати появу організації колективного управління, щоб розподіляли відповідні платежі. Однак за даними держслужби інтелектуальної власності України станом на сьогодні такої організації, яка відповідно до ст. 43 ЗУ «Про авторське право і суміжні права» (далі - Закон) наділена правом збирати та розприділяти винагороду за використання фонограм (відеограм), немає.
Використання об’єктів авторського права та/або суміжних прав може здійснюватися лише з обов’язковою сплатою суб’єктам авторських та/або суміжних прав за це використання відповідної..