“Discuss how the concepts in this course can be applied to real-world situations and increase your chances of career or life success.
Optional: After watching the TedX Talks video titled Cultural Differences in Business: Valerie Hoeks: TEDxHaarlem, respond to the following question: Valerie Hoeks explains that one of the cultural differences between Europe and China is the importance that is given to relationships. In China, connections with the right people help you to get things done, to survive, and to succeed. What are your thoughts concerning Hoek’s assessment? Explain.
r a non-resident; f) keeping of a fixed place of activity only with the purpose of carrying out of ancillary or preparing activities by a non-resident; g) keeping of a fixed place of activity only for a combination of the activities mentioned at points a) – f) above, with the condition that the entire activity rendered at the fixed place to have a preparing or ancillary nature. Moreover, a non-resident is not considered having a PE in Romania whether it carries on activities through a broker, agent, general commissionaire or intermediary agent with independent statute, in case such activities are the daily activities of the agent, according with the description from the incorporation documents. However, in case the activities of the agent are rendered totally or partly in the name of the non-resident, and as per the commercial and financial relations between the non-resident and the agent exists different conditions by the ones that would exist between independent persons, then the agent is not considered with independent statute. ¬ Procedural obligation of a PE in Romania The provisions of Fiscal Procedural Code states that any person or entity that is subject of a fiscal juridical report has the obligation to register in Romania for taxation purposes, receiving a Tax Identification Number (“TIN”). Moreover, the fiscal registration statement should be submitted by entities within 30 days from registration date as per the tax legislation. As per the Procedure of fiscal registration of non-residents that carries on activities in Romania through one ore more PEs, for registration purposes the non-resident needs to fill in and submit Form 013 “Statement for Fiscal Registration / Mentions / De-registration for non-resident taxpayers which are rendering activities in Romania through one ore more PEs”. Such tax registration statement should be filled in in 2 original versions, one submitted with the Romanian Tax Authorities (“RTA”) and a copy, containing the registration number, is kept by the non-resident. Based on the above-mentioned Form 013 and copies of the documents for supporting the information presented in the registration statement, the RTA will give the non-resident a TIN and will issue the related Tax Registration Certificate. In case changing of any of the initial information declared, the >GET ANSWER