08/01/2013

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Enterprise Venture And in addition the cases combined, e.g. associations in participation between cooperatives and individual of limited liability companies, or associations in participation between cooperatives and entrepreneurs engaged in entrepreneurial activity as natural persons on the sidelines that run or not registered in the register of traders in the public registry and specifically within the register. The joint venture is a partnership contract which is little known in our midst, however, is regulated in general societies Peruvian law of 1997, which is Peruvian and already has more than ten years of validity, and has certainly had some legislative amendments. 11 JOINT VENTURE will now develop the joint venture which for some is a modern agreement or Enterprise agreement or contract commercial and known by some laymen as a commercial contract, which is studied in some master in civil and commercial law in the Peruvian State. The joint venture is a course of business concentration which corresponds study it at this site, which even though regulation is found in Peruvian corporate law, is also true that for some authors if it is legislative regulation but with another name which in any case must be subject of study by writers. For some authors the joint venture is a modern or business or commercial, contract by which also should be studied within the contract law. This contract is little known in our environment, and in any case must be applied only by specialists to avoid misleading economic agents. I.e., the joint venture has a contract legal nature, therefore it is clear that should be studied as a personal right, which incidentally finds little reduced application or a under Peruvian law, but little by little will increase its use, by which we must be prepared for an increase of demand in this regard is clear...
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Tax Islands In short, the rule referred to shall not apply for not taxable persons and the recipient must apply the taxable investment mechanism in the settlement of VAT used serving, but there will not be right to deduction. Intangible services (of lawyers, consultants, advisors) in his presentation, Salvador Trinxet referred to the previous wording of article 56 of the VAT, which lists services for which its addressee, if it is subject passive, you can settle the VAT pursuant to the investment facility, poses various problems, mainly problems of interpretation (which has given rise to her excessive application(, sometimes inappropriate) and the need for constant updating of the list contained in that provision as they arise on the market new services in order to prevent them from falling into the scope of application of the general rule (update that requires of) a procedure long and laborious). With the new rules, to be general rule the criterion of target, and given the breadth of the reversal of the taxable person, these problems hardly exist. Another problem of certain entity VAT recovery was that derived from the recovery of the tax supported by taxable persons not established in the same country as the supplier of the service. Meanwhile the reimbursement procedure tended to be slow (more than 3 years in the case of VAT to recover in Italy) and complex, is common in this type of operations, that unduly recourse to the mechanism of investment of the taxable person and even that will renounce the tax recovery (as long as it will be cheaper, especially in the case of SMEs). Directive 2008/9/EC, however, establishes a new single window system for the refund of the VAT paid by employers established in Member States other than their own EU. The employer held the return request telematically...

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