investment allowance 32 acp

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Investment allowance 32 acp absolute value of x divided by x graph investments

Investment allowance 32 acp

The law requires all regulations to be justified by defined need in terms of national security, environmental protection, or personal and material rights of citizens , and prohibits restrictions merely incidental to the stated purposes of the regulation. The law also requires the regulating authority to perform a cost-benefit analysis of any proposed regulation. This requirement, however, is often ignored when Parliament reviews draft bills. The government maintains a web platform, www. In addition, the law eliminates bureaucratic discretion in granting requests for routine economic activities, and provides for silent consent when the government does not respond to a request in the allotted time.

Local companies in which foreign partners have controlling interests may be requested to provide additional information or to meet additional mandatory requirements in order to engage in certain licensed activities, including production and export of arms and ammunition, banking and insurance, and the exploration, development, and exploitation of natural resources. Bulgarian government licenses exports of dual-use goods and bans the export all goods under international trade sanctions lists.

Data on government debt is publicly available but data on the debt accrued by state-owned companies is not. Bulgaria became a member of the World Trade Organization in December Under the provisions of Article of the Treaty on the Functioning of the European Union Lisbon Treaty , common EU trade policies are exclusively the competence of the EU and the European Commission, which coordinates them with the 27 member states.

The Constitution serves as the foundation of the legal system and creates an independent judicial branch comprised of judges, prosecutors, and investigators. The judiciary continues to be the least trusted institution in the country, with widespread allegations of corruption and undue political and business influence.

The busiest courts in Sofia suffer from serious backlogs, limited resources, and inefficient procedures that hamper the swift and fair administration of justice. There are three levels of courts. Six appellate courts review the first-instance decisions of the district courts. The Supreme Court of Cassation is the court of last resort for criminal and civil appeals. There is a separate system of 28 specialized administrative courts that rule on the legality of local and national government decisions, with the Supreme Administrative Court serving as the court of final instance.

The Constitutional Court, which is separate from the rest of the judiciary, issues final rulings on the compliance of laws with the Constitution. Bulgaria has adequate means of enforcing property and contractual rights under local legislation.

Investors sometimes perceive that jurisprudence is inconsistent, and that national legislation is used to deter competition by foreign investors. The Investment Promotion Act stipulates equal treatment of foreign and domestic investors. The law encourages investment in manufacturing and high technology, as well as in education and human resource development.

It creates incentives by helping investors purchase land, providing state financing for basic infrastructure and training new staff, and facilitating tax incentives and opportunities for public-private partnerships PPPs with the central and local government. The most common PPPs are in the form of concessions, which include the lease of government property for private use for up to 35 years. Foreign investors must comply with the Commercial Code, which regulates commercial and company law, and the Law on Obligations and Contracts, which regulates civil transactions.

The Competition Law, enacted in , is intended to implement EU rules that promote competition. Monopolies can only be established in enumerated categories of strategic industries. The law forbids restrictive trade practices, abuse of market power, and certain forms of unfair competition. In practice, the Competition Law has been applied inconsistently, and the Competition Commission has been seen as lacking impartiality. Private real property rights are legally protected by the Bulgarian Constitution.

Only in the case where a public need cannot be met by other means, the Council of Ministers or a regional governor may expropriate land, provided that the owner is compensated at fair market value. Expropriation actions by the Council of Ministers or by regional authorities can be appealed at a local administrative court.

The U. Bulgaria accepts binding international arbitration in disputes with foreign investors. Arbitral awards, both foreign and domestic, are enforced through the judicial system. The party must petition the Sofia City Court for a writ of execution and then execute the award according to the general framework for execution of judgments.

Foreclosure proceedings may also be initiated. Bulgarian law instructs courts to act on civil litigation cases within three months after a claim is filed. In practice, however, dispute settlement can take several months and up to a few years. The Commercial Code Chapter on Bankruptcy provides for reorganization or rehabilitation of a legal entity, maximizes asset recovery, and provides for fair and equal distribution among all creditors.

The law applies to all commercial entities, except public monopolies or state-owned enterprises SOEs. The Insurance Code regulates insurance company failures, while bank failures are regulated under the Bank Insolvency Act and the Credit Institutions Act. Non-performance of a financial obligation must be adjudicated before the bankruptcy court can determine whether the debtor is insolvent.

There is a presumption of insolvency when the debtor is unable to perform an executable obligation under a commercial transaction or public debt or related commercial activities, has suspended all payments, or is able to pay only the claims of certain creditors. The debtor is deemed over-indebted if its assets are insufficient to cover its short-term monetary obligations.

Under Part IV of the Commercial Code, debtors or creditors, including state authorities such as the National Revenue Agency, can initiate bankruptcy proceedings. The debtor must declare bankruptcy within 30 days of becoming insolvent or over-indebted.

Such cases may be initiated even after bankruptcy proceedings begin. Creditors must declare to the trustee all debts owed to them within one month of the start of bankruptcy proceedings. The trustee then has seven days to compile a list of debts. A rehabilitation plan must be proposed within one month after publication of the list of debts in the Commercial Register.

The court must endorse the plan within seven days and put it forward to the creditors for approval. The creditors must convene to discuss the plan within a period of 45 days. The court may renew the bankruptcy proceedings if the debtor does not fulfill its obligations under the rehabilitation plan.

Upon EU accession, Bulgaria was recognized as a market economy, in which the majority of the companies are private. Significant state-owned enterprises SOEs remain, however, such as for railways and for the postal service. SOEs also predominate in the healthcare, infrastructure, and energy sectors; many of these are collectively managed by a common holding company also an SOE.

Some of the SOEs receive annual government subsidies for current and capital expenditures, regardless of their actual performance. No major privatizations are currently planned. All majority or minority state-owned properties are eligible for privatization, with the exception of those included in a specific list of public interest companies, including water management companies, state hospitals, and state sports facilities.

State-owned military manufacturers can be privatized with Parliamentary approval. Municipally-owned property can be privatized upon decision by a municipal council, or authorized body and upon publication of the municipal privatization list in the national gazette.

Foreign companies may participate in privatization tenders. For comparative purposes, data inside the table draws from the U. The data for the Netherlands are heavily influenced by investment by non-Dutch companies particularly Russian incorporated in the country.

Distortions such as this substantially overstate the actual role of some countries as sources of FDI and understate that of the United States. A recent study, based on beneficial owner analysis, placed the United States as historically the sixth-largest source country for FDI in Bulgaria, significantly above its nominal ranking at Croatia became a member of the EU in , which enhanced its economic stability and provided some new opportunities for trade and investment.

Croatia is slowly accessing a substantial amount of available EU funds, but many direct benefits of EU entry are still to come. The Croatian government pledged to take legislative and administrative steps to reduce barriers to investment, streamline bureaucracy and public administration, and program EU funds more efficiently but promised reforms in some areas, to date, have been halting in the face of opposition from vested interest groups.

The government is willing to meet at senior levels with interested investors and to assist in resolving problems. Prime Minister Andrej Plenkovic is a former member of the European Parliament and has signaled his commitment to wide-ranging structural reforms in line with recommendations from the EU and global financial institutions. Relative strengths in the Croatian economy include low inflation, a stable exchange rate, and developed infrastructure.

Historically, the most promising sectors for investment in Croatia have been tourism, telecommunications, pharmaceuticals, and banking. However, the Croatian economy continues to be defined by a large government bureaucracy, underperforming state-owned enterprises, and low regulatory transparency, all of which contributes to poor performance and relatively low levels of foreign investment.

The banking system weathered the global financial crisis well but was saddled with financial costs related to the government-mandated conversion of Swiss Franc loans into euros in In the last two years, the government implemented a number of financial incentives and measures designed to attract investment and support entrepreneurship.

However, these incentives are no corrective for profound deficiencies in the investment climate which include difficulty in establishing property ownership owing to incomplete public property records and an inefficient, sometimes unpredictable, judicial system that contributes to slow resolution of legal disputes. The government maintains a budget deficit well within EU-recommended levels. This package aims to cut red tape, decrease the administrative burden on start-ups and established businesses, and generally stimulate economic growth.

In the last year, the government privatized a formerly state-owned fertilizer company by providing state guarantees equivalent to the total amount of private capital invested and is attempting to shore up the financial viability of two major shipbuilding companies. Croatia is generally open to foreign investment and the Croatian government continues to make efforts, such as financial incentives, to attract foreign investors.

All investors, both foreign and domestic, are guaranteed equal treatment by law, with a handful of exceptions described below. However, bureaucratic and political barriers remain. Investors agree that an unpredictable regulatory framework, lack of transparency, excessive duration of administrative procedures, lack of structural reforms, and unresolved property ownership issues weigh heavily upon the investment climate. The Agency for Investment and Competitiveness AIK — previously a stand-alone Croatian government agency providing investors with various services intended to help with implementation of investment projects — became part of the Ministry of Economy, Entrepreneurship and Crafts at the start of The Strategic Investment Act helps investors streamline large projects by gathering all necessary information the investor needs to implement the project and then fast-tracking the necessary procedures for implementation of the project, including acquiring permits and help with location.

Croatian law allows for all entities, both foreign and domestic, to establish and own businesses and to engage in all forms of remunerative activities. Article 49 of the Constitution states all entrepreneurs have equal legal status. Apart from these, the only blocks to market access involve routine professional requirements architect, auditor, engineer, lawyer, and veterinarian. Over 90 percent of the banking sector is foreign-owned.

Additionally, Hitro. In order to begin business activities, a company needs to register with the State Statistics Bureau to obtain a company identification number, then with a Notary Public, the Commercial Court, Tax Administration, and Health and Pension agencies.

This process can take from one to three days, depending on the efficiency of the local Commercial court, which processes the registration. Private sector participants have complained that the process can take as long as 60 days. The government has pledged to improve conditions for business registration.

Croatia has no restrictions on domestic investors who wish to invest abroad. Croatia has signed investment protection treaties or agreements with the following countries:. Croatia and the United States do not share a bilateral tax treaty..

As an EU member, Croatia avoids double taxation with the other 27 member states and has dual taxation agreements with the following countries:. Recent changes to the Croatian tax regime reduced income and corporate tax rates. The government has committed to simplifying the tax system to facilitate business operations and more investment. The government offers a binding tax opinion procedure to investors that guarantees a fixed tax rate for a certain period of time and thus eliminates the risk of unanticipated changes to tax law that can affect investment costs.

The Ministry of Economy has identified 3, various rules and obligations that a business faces. The business community is currently working with the Ministry of Economy to identify which fees to eliminate. Croatian legislation, which is harmonized with European Union legislation acquis communautaire , affords transparent policies and fosters a climate in which all investors are treated equally.

Nevertheless, bureaucracy and regulation can be complex and time-consuming, although the government is working to remove unnecessary regulations. The Croatian Parliament promulgates national legislation, which is implemented at every level of government, although local regulations vary from county to county.

Members of Government and Members of Parliament, through working groups or caucuses, are responsible for presenting legislation. Responsible ministries draft and present new legislation to the government for approval. When the Government approves a draft text, it is sent to Parliament for approval. The approved act becomes official on the date defined by Parliament. Citizens maintain the right to initiate a law through their district Member of Parliament.

New legislation and changes to existing legislation which have a significant impact on citizens are made available for public debate. The Law on the Review of the Impact of Regulations defines the procedure for impact assessment, planning of legislative activities, and communication with the public, as well as the entities responsible for implementing the impact assessment procedure.

There are no informal regulatory processes, and investors should rely solely on government issued legislation to conduct business. Croatia adheres to international accounting standards and abides by international practices through the Accounting Act, which is applied to all accounting businesses. Publicly listed companies must adhere to these accounting standards by law.

Croatian courts are responsible for ensuring that laws are enforced correctly. If an investor believes that the law or an administrative procedure is not implemented correctly, the investor may initiate a case against the government at the appropriate court. However, judicial remedies are frequently ineffective due to delays or political influence. The Enforcement Act defines the procedure for enforcing claims and seizures carried out by the Financial Agency FINA , the state-owned company responsible for offering various financial services to include securing payment to claimants following a court enforced order.

FINA also has the authority to seize assets or directly settle the claim from the bank account of the person or legal entity that owes the claim. The Enforcement Act was amended in August and has incorporated EU Parliament and Council provisions for making cross-border financial claims easily enforced in both business and private instances.

Various types of regulation exist, which prescribe complicated or time-consuming procedures for businesses to implement. Croatia, as an EU member, transpose all EU directives. Domestic legislation is applied nationally and — while local regulations vary from county to county — there is no locally based legislation that overrides national legislation. Local governments determine zoning for construction and therefore have considerable power in commercial or residential building projects.

The legal system in Croatia is civil and provides for ownership of property and enforcement of legal contracts. The Commercial Company Act defines the forms of legal organization for domestic and foreign investors. It covers general commercial partnerships, limited partnerships, joint stock companies, limited liability companies and economic interest groupings. The Obligatory Relations Act serves to enforce commercial contracts and includes the provision of goods and services in commercial agency contracts.

The Croatian constitution provides for an independent judiciary. The judicial system consists of courts of general and specialized jurisdictions. A Constitutional Court determines the constitutionality of laws and government actions and protects and enforces constitutional rights. The High Commercial Court is located in Zagreb and has appellate review of lower commercial court decisions. The Administrative Court has jurisdiction over the decisions of administrative bodies of all levels of government.

The Supreme Court is the highest court in the country and, as such, enjoys jurisdiction over all civil and criminal cases. Regulations and enforcement actions are appealable and adjudicated in the national court system. The Ministry of Justice continues to pursue a court reorganization plan intended to increase efficiency and reduce the backlog of judicial cases.

While these reforms are underway, significant challenges remain in relation to reforming the land registry, training court officers, providing adequate resources to meet the case load, and reducing the backlog and length of bankruptcy procedures. Investors often face problems with unusually protracted court procedures, lack of clarity in legal proceedings, contract enforcement, and judicial efficiency.

On average, Croatian courts resolve roughly the same number of cases that they receive each year, but there is a significant backlog of sometimes tens of thousands of cases which carries over from year to year.

There are no specific laws aimed at foreign investment; both foreign and domestic market participants in Croatia are protected under the same legislation. The Company Act defines the forms of legal organization for domestic and foreign investors. The following entity types are permitted for foreigners: general partnerships; limited partnerships; branch offices; limited liability companies; and joint stock companies.

The Obligatory Relations Act regulates commercial contracts. Their website offers relevant information on business and investment legislation and includes an investment guide. Note: This list is not exhaustive. The Competition Act defines the rules and methods for promoting and protecting competition.

In theory, competitive equality is the standard applied with respect to market access, credit and other business operations, such as licenses and supplies. It has determined in the past that some subsidies to SOEs constituted unlawful state aid. Croatian Law on Expropriation and Compensation gives the government broad authority to expropriate real property under various economic and security-related circumstances, including eminent domain.

However, it includes provisions that guarantee adequate compensation, in either the form of monetary compensation or real estate of equal value to the expropriated property, in the same town or city. The law includes an appeals mechanism to challenge expropriation decisions by means of a complaint to the Ministry of Justice within 15 days of the expropriation order.

Parties not pleased with the outcome of a Ministry decision can pursue administrative action against the decision, but no appeal to the decision is allowed. Article III of the U. The BIT bars all expropriations or nationalizations except those that are for a public purpose, carried out in a non-discriminatory manner, in accordance with due process of law, and subject to prompt, adequate and effective compensation. Croatia is a signatory to the following international conventions regulating the mutual acceptance and enforcement of foreign arbitration: the Geneva Protocol on Arbitration Clauses; the Geneva Convention on the Execution of Foreign Arbitration Decisions; the New York Convention on the Acceptance and Execution of Foreign Arbitration Decisions; and the European Convention on International Business Arbitration.

The Croatian Law on Arbitration addresses both national and international proceedings in Croatia. Parties to arbitration cases are free to appoint arbitrators of any nationality or professional qualifications and Article 12 of the Law on Arbitration requires impartiality and independence of arbitrators. Croatia recognizes binding international arbitration, which may be defined in investment agreements as a means of dispute resolution. The Arbitration Act covers domestic arbitration, recognition and enforcement of arbitration rulings, and jurisdictional matters.

Once an arbitration decision has been reached, the judgment is executed by court order. If no payment is made by the established deadline, the party benefiting from the decision notifies the Commercial Court, which becomes responsible for enforcing compliance. Arbitration rulings have the force of a final judgment, but can be appealed within three months.

Article Ten of the U. Croatia has no history of extra-judicial action against foreign investors. There are currently two known cases regarding U. The cases are in regard to privatization within the real estate sector and have been pending for years. Alternative dispute resolution is implemented at the High Commercial Court, at the Zagreb Commercial Court and at the six municipal courts around the country.

In order to reduce the backlog, non-disputed cases are passed to public notaries. Both mediation and arbitration services are available through the Croatian Chamber of Economy. The World Bank Ease of Doing Business report commended Croatia for making enforcing contracts easier by introducing an electronic system to handle public sales of movable assets and by streamlining the enforcement process as a whole.

There are no major investment disputes currently underway involving state-owned enterprises, other than a dispute between the Croatian government and a Hungarian oil company over implementation of a purchase agreement with a Croatian oil and gas company. There is no evidence that domestic courts rule in favor of state-owned enterprises. All stakeholders in the bankruptcy proceeding, foreign and domestic are treated equally in terms of the Bankruptcy Act. The World Bank Ease of Doing Business rating for Croatia in the category of resolving insolvency was 59 out of countries.

Bankruptcy is not considered a criminal act. The Financial Operations and Pre-Bankruptcy Settlement Act helps expedite proceedings and establish timeframes for the initiation of bankruptcy proceedings. One of the most important provisions of pre-bankruptcy is that it allows a firm that has been unable to pay all its bills to remain open during the proceedings, thereby allowing it to continue operations and generate cash under financial supervision in hopes that it can recover financial health and avoid closure.

The Commercial Court of the county in which a bankrupt company is headquartered has exclusive jurisdiction over bankruptcy matters. A bankruptcy tribunal decides on initiating formal bankruptcy proceedings, appoints a trustee, reviews creditor complaints, approves the settlement for creditors, and decides on the closing of proceedings.

The Act establishes the priority of creditor claims, assigning higher priority to those related to taxes and revenues of state, local and administration budgets. It also allows for a debtor or the trustee to petition to reorganize the firm, an alternative aimed at maximizing asset recovery and providing fair and equitable distribution among all creditors.

The Law allowed the Government, in this instance, to install an Emergency Commissioner to restructure the company. There are currently a total of 65 state-owned enterprises SOEs that are either wholly state-owned or in which the state has a majority stake.

These SOEs cover a range of sectors including infrastructure, energy, real estate, finances, transportation and utilities. The latest figures available, from December 31, , show that SOEs employ a total of 73, people and have net revenues totaling USD 9. The government appoints the members of SOE management and supervisory boards, making the companies very susceptible to political influence. CERP also oversees companies; of these, the state owns from ten to 49 percent of 88 companies, and under ten percent of the remaining companies.

By statute, CERP must divest the state from these companies. County and city level governments have majority ownership in approximately companies, mostly utilities; however, exact data is not available. The European Bank for Reconstruction and Development EBRD concluded in a report on Croatian SOEs published in that a way to improve corporate governance and reduce political influence is to appoint professional boards with independent members.

SOEs competing on the domestic market do not receive market based advantages from the host government. There are no restrictions against foreigners participating in privatization tenders. The bidding process is public and terms are clearly defined in tender documentation, however, problems with bureaucracy and timely judicial remedies can significantly slow progress for projects.

There is no privatization timeline; however, the government views privatization as a means to reduce the budget deficit and increase output. All tenders are published internationally and there are no restrictions on foreign investor participation in privatization.

The bidding process is public. Cyprus is situated at the crossroads of three continents — Europe, Africa, and Asia — as such it occupies a strategic place in the Eastern Mediterranean region. The Cyprus Investment Promotion Agency CIPA aggressively promotes investment in its traditional sectors of shipping, tourism, banking, financial and professional services.

CIPA also focuses heavily on the promotion of company headquartering in Cyprus. FDI in energy services and associated sectors. Cyprus can also serve as an energy services hub for hydrocarbons projects in the Eastern Mediterranean region — a safe and secure base with shipping and air connectivity, and an EU-connected banking and financial sector conducive to regional projects.

Cyprus — with EU financial support — is the project base and hub for the EuroAsia Interconnector undersea electrical cable which will connect Israel, Cyprus, and Greece to the EU grid, and another similar project connecting Africa through Cyprus to the EU. Other energy projects — within Cyprus and connecting the region — involve pipelines and LNG import and export infrastructure.

The first permit given under this scheme was for a U. Incentives include cash rebates on eligible expenditures, tax credits, tax allowance for Small to Medium Enterprises SMEs investing in film production infrastructure and technological equipment, and VAT refunds on qualifying production expenditures. Film production companies can apply and receive an approved permit within sixty days of submitting an online application. Categories include feature films, television series or films, digital or analogue animation, creative documentaries, transmedia and crossmedia productions, and reality programs, which directly or indirectly promote Cyprus and its culture.

Cyprus has taken steps in to address recognized regulatory shortcomings in combatting illicit finance in its international banking and financial services sector, tightening controls over non-resident shell companies and bank accounts.

Judicial reform is still needed to address inefficiencies and delays in contract enforcement and commercial litigation. Commercial banks are slowly addressing the high rate of non-performing loans NPLs , which declined from 42 percent of gross loans in to 32 percent in Since , the southern part of Cyprus has been under the control of the Government of the Republic of Cyprus.

A substantial number of Turkish troops remain in the northern part of the island. Turkish Cypriot businesses are interested in working with American companies in the fields of agriculture, hospitality, renewable energy, and retail franchising. There is no discrimination against U. InvestCyprus is the first point of contact for investors, and provides detailed information on the legal, tax and business regulatory framework.

Turkish Cypriots welcome FDI and are eager to attract investments, particularly those that will lead to the transfer of advanced technology and technical skills. Priority is also given to investments in export-oriented industries.

There are no laws or practices that discriminate against FDI. The ROC does not have a mandatory foreign investment screening mechanism that grants approval, other than sector-specific licenses granted by relevant ministries. CIPA does grant approvals for investment under an incentive scheme, e. CIPA often refers projects for review to other agencies.

Non-EU entities persons and companies may purchase only two real estate properties for private use two holiday homes or a holiday home and a shop or office. This restriction does not apply if the investment property is purchased through a domestic company or as a corporation elsewhere in the EU. Non-EU entities also cannot invest in the production, transfer, and provision of electrical energy. Additionally, the Council of Ministers may refuse granting a license for investment in hydrocarbons prospecting, exploration, and exploitation to a third-country national or company if that third country does not provide similar treatment to Cyprus or other EU member states.

Individual non-EU investors may not own more than five percent of a local television or radio station, and total non-EU ownership of a local TV or radio station is restricted to a maximum of 25 percent. The right to register as a building contractor in Cyprus is reserved for citizens of EU member states. Non-EU entities are not allowed to own a majority stake in a local construction company.

Non-EU physical persons or legal entities may bid on specific construction projects but only after obtaining a special license by the Council of Ministers. Non-EU entities cannot invest in private tertiary education institutions. The provision of healthcare services on the island is also subject to certain restrictions, applying equally to all non-residents. Currently, the travel agency sector is closed to foreign investment.

Registered foreign investors may buy property for investment purposes but are limited to one parcel or property. Foreign natural persons also have the option of forming private liability companies, and foreign investors can form mutual partnerships with one or more foreign or domestic investors. There have not been any third-party investment policy reviews. The One-Stop-Shop offers assistance with the logistics of registering a business in Cyprus to all investors, regardless of origin and size.

Domestic and foreign investors may establish any of the following legal entities or businesses in the ROC:. In addition to registering a business, foreign investors, like domestic business owners, are required to obtain all permits that may be necessary under Cypriot law. At a minimum, they must obtain residence and employment permits, register for social insurance, and register with the tax authorities for both income tax and Valued Added Tax VAT.

In order to use any building or premises for business, including commerce, industry, or any other income-earning activity, one also needs to obtain a municipal license. Additionally, town planning or building permits are required for building new offices, or converting existing buildings. There are also many sector-specific procedures. Cyprus has generally backtracked in most areas compared to , including getting credit and paying taxes, causing it to slip in the overall ranking.

However, using another metric, the Global Competitiveness Index, issued by the World Economic Forum, Cyprus climbed 19 spots in the edition, ranking 64th out of countries. The two most problematic factors for doing business in Cyprus, according to that report were providing access to financing and an inefficient government bureaucracy.

The Republic of Cyprus follows the EU definition of micro-, small- and medium-sized enterprises MSMEs , and foreign-owned MSMEs are free to take advantage of programs in Cyprus designed to help such companies, including the following:. An online registration process for domestic or foreign companies does not exist and registration needs to be completed in person.

In addition, there were limited partnership companies owned only by Turkish Cypriots. For more information and requirements on establishing a company, obtaining licenses, and doing business visit:. The Turkish Cypriot authorities do not restrict domestic investors. The ROC does not have a BIT with the United States, but it does have a bilateral agreement relating to Investments Guarantees, which came into force in through the exchange of notes.

Overall, however, procedures and regulations are transparent and applied in practice by the government without bias towards foreign investors. Government agencies are now required to post on this portal publicly-available information, data, records, on the entire spectrum of their activities, for use, including commercial use, by the public. The number of data sets available through this portal has been growing rapidly in recent months.

Several agencies and non-governmental organizations NGOs share competency on fostering competition and transparency, including the ROC Commission for the Protection of Competition www. OpenDocument , the Cyprus Consumers Association www. Most laws and regulations are published only in Greek and obtaining official English translations can be difficult.

When passing new legislation or regulations, Cypriot authorities follow the EU acquis communautaire. A formal procedure of public notice and comment is not required in Cyprus, except for specific types of laws. In general, the ROC will seek stakeholder feedback directly. Draft legislation must be published in the Official Gazette before it is debated in the House to allow stakeholders an opportunity to submit comments.

The ROC House of Representatives typically invites specific stakeholders to offer their feedback when debating bills. Draft regulations, on the other hand, need not be published in the Official Gazette prior to being approved. Additionally, the ROC has signed the U. Public finances and debt obligations are published as part of the annual budget process.

There are no informal regulatory processes managed by nongovernmental organizations or private sector associations. As an EU member state since May 1, , the Republic of Cyprus must ensure compliance with the acquis communautaire — the body of common rights and obligations that is binding on all EU members. The acquis is constantly evolving and comprises of Treaties, international agreements, legislation, declarations, resolutions, and other legal instruments.

EU legislation, for its part, is subdivided into:. When there is conflict between European law and the law of any member state, European law prevails; the norms of national law have to be set aside, under the principle of EU law primacy or supremacy. Cyprus is a common law jurisdiction and its legal system is based on English Common Law, in both substantive and procedural matters.

Cyprus inherited many elements of its legal system from the United Kingdom, including the presumption of innocence, the right to due process, the right to appeal, and the right to a fair public trial. Courts in Cyprus possess the necessary powers to enforce compliance by parties who fail to obey judgments and orders made against them. International disputes are resolved through litigation in Cypriot courts or by alternative dispute resolution methods such as mediation or arbitration.

Businesses often complain of court gridlock and judgments on cases generally taking years to be issued, and even more for claims involving property foreclosure. There is a high level of public confidence in the judicial system in the area administrated by Turkish Cypriots.

The judicial process is procedurally competent, fair, and reliable. Foreign investors can make use of all the rights guaranteed to Turkish Cypriots. Below are links to various publications and laws affecting incoming foreign investment:.

The oversight agency for competition is the Commission for the Protection of Competition: www. Private property may, in exceptional instances, be expropriated for public purposes, in a non-discriminatory manner, and in accordance with established principles of international law. The expropriation process entitles investors to proper compensation, whether through mutual agreement, arbitration, or the local courts.

Foreign investors may claim damages resulting from an act of illegal expropriation by means other than litigation. Investors and lenders to expropriated entities receive compensation in the currency in which the investment was made. In the event of any delay in the payment of compensation, the Government is also liable for the payment of interest based on the prevailing six-month LIBOR for the relevant currency.

Some of these lawsuits have been rejected by EU courts, while most remain unresolved. European Central Bank in its annual report noted that it did not expect any losses from four lawsuits filed against it and other EU bodies by depositors, shareholders and bondholders of Cypriot banks. Private property may be expropriated for public purposes. The expropriation process entitles investors to proper compensation.

In expropriation cases involving private owners, they are first notified, the property is then inspected, and, if an agreement is reached regarding the amount, then the owner is compensated. There have been no reports of investment disputes in Cyprus involving U. Local courts recognize and enforce foreign arbitral awards issued against the government. However, recourse to ADR is not common.

Some of the entities offering ADR are the following:. Under the Arbitration Law of Cyprus, if the parties are unable to reach a settlement an arbitrator can be appointed. Arbitration rulings are fully enforceable and the court may settle an arbitral award in the same way as a judgment. Mediation is not fully enforceable, unless the settlement agreement explicitly stipulates that the parties can apply to court for enforcement. The ROC honors the enforcement of foreign court judgments and foreign arbitration awards.

Bankruptcy procedures can be initiated by a creditor through compulsory liquidation or by the debtor through voluntary liquidation. Discharge from bankruptcy is automatic after three years, provided all debtor assets are sold and the proceeds distributed to creditors. Fraudulent alienation of assets prior to bankruptcy and non-disclosure of assets draws criminal sanctions under the new legislation.

Cypriot authorities are closely monitoring implementation of the new insolvency framework. In March , the government and political parties agreed to set up a committee of experts to forge a new national strategy on how best to deal with the persistent problem of NPLs. NPLs decreased considerably in mainly due to the collapse of the Cyprus Cooperative Bank CCB , which transferred bad assets from the banking system to a separate public entity. NPLs declined from 42 percent of gross loans at the end of to 32 percent at the end of November These SOEs operate in a competitive environment domestically and internationally and are increasingly responsive to market conditions.

The state-owned EAC monopoly on electricity generation and distribution ended in , although competition still remains difficult given the small market size. Each of the SOEs is subject to dedicated legislation. Most are governed by a board of directors, typically appointed by the government at the start of its term, and for the duration of its term in office.

SOE board chairs are typically technocrats, affiliated with the ruling party. Representatives of labor unions and minority shareholders contribute to decision making. Although they enjoy a fair amount of independence, they report to the relevant minister. SOEs are required by law to publish annual reports and submit their books to the Auditor General. In July , opposition parties passed legislation abolishing the Privatizations Unit, an independent body established March Despite this setback, the current administration, remains committed to pursuing privatizations in piecemeal fashion.

The port of Larnaca remains on track for privatization in , while the state lottery is also expected to be sold. The government continues efforts to find long-term investors to lease state-owned properties in the Troodos area, and forge a strategic plan on how to handle the Cyprus Stock Exchange. A bill providing the transfer of Cyprus Telecommunications Authority CyTA commercial activities to a private legal entity, with the government retaining majority ownership has been pending since March The airport at Ercan and K-Pet Petroleum Corporation have been converted into public-private partnerships.

The concept of privatization continues to be controversial in the Turkish Cypriot community. In March , Turkish Cypriot authorities signed a public-private partnership agreement with Turkey regarding the management and operation of the water obtained from an underwater pipeline funded by Turkey. The Czech Republic is a medium-sized, open, export-driven economy with 80 percent of its GDP based on exports, mostly from the automotive and engineering industries.

The Czech banking sector remains healthy. The country has strong, stable growth, with 2. The crown is fully convertible, and all international transfers of investment-related profits and royalties can be carried out freely.

Labor laws are comparable with those of most developed nations. While wages continue to trail those in neighboring Western European countries Czech wages are roughly one-third of comparable German wages , they have risen about 7 to 8 percent annually over the past two years, according to the Czech Statistical Office, although pressure on wages in competitive industries like IT has been much higher.

The country is now facing a labor shortage as most companies struggle to find workers with the unemployment rate solidly below 3 percent — the lowest rate in the EU. Great strides have been taken since the fall of communism to open the market to competition and privatization, but the Czech Republic still lacks sufficient enforcement of anti-trust violations. The Czech Republic is committed to improving transparency and reducing corruption. The Czech government enforces intellectual property rights IPR protections.

There are few restrictions on foreign investment except in certain sectors that require access to sensitive information. The government is currently in the process of drafting legislation to create a mechanism to screen foreign investments for national security concerns. The Czech Republic has taken strides to diversify its traditional investments in engineering into new fields of research and development and innovative technologies.

EU structural funding has enabled the country to open a number of world-class scientific and high-tech research centers. EU member states are the largest investors in the Czech Republic. The Czech government actively seeks to attract foreign investment via policies that make the country an attractive destination for companies to locate, operate, and expand.

Act No. CzechInvest, the government investment promotion agency that operates under the Ministry of Industry and Trade, negotiates on behalf of the Czech government with foreign investors. In addition, CzechInvest provides: assistance during implementation of investment projects, consulting services for foreign investors entering the Czech market, support for suppliers, and assistance for the development of innovative start-up firms.

There are no laws or practices that discriminate against foreign investors. The increased activity of foreign investors reflects the solid state of the Czech economy and recovery in Europe. As a medium-sized, open, export-driven economy, the Czech market is strongly dependent on foreign demand, especially from the EU.

In , The global economic crisis pulled the Czech Republic into its longest historical recession and highlighted its sensitivity to economic developments in the EU. Since emerging from recession in , the economy has enjoyed some of the highest GDP growth rates of the European Union. GDP growth reached 4. Growth estimates are smaller for at 2. Some experts predict a hard Brexit could cost the Czech economy 1. Some unfinished elements in the economic transition, such as the slow pace of legislative and judicial reforms, have posed obstacles to investment, competitiveness, and company restructuring.

The Czech government has harmonized its laws with EU legislation and the acquis communautaire. This effort involved positive reforms of the judicial system, civil administration, financial markets regulation, intellectual property rights protection, and in many other areas important to investors.

While there have been many success stories involving American and other foreign investors, a handful have experienced problems, mainly in heavily regulated sectors of the economy, such as media. Both foreign and domestic businesses voice concerns about corruption.

Other long-term economic challenges include dealing with an aging population and diversifying the economy away from an over-reliance on manufacturing and shared services toward a more high-tech, services-based, knowledge economy. Foreign individuals or entities can operate a business under the same conditions as Czechs. Some areas, such as banking, financial services, insurance, or defense equipment have certain limitations or registration requirements, and foreign entities need to register their permanent branches in the Czech Commercial Register.

Some professionals, such as architects, physicians, lawyers, auditors, and tax advisors, must register for membership in the appropriate professional chamber. In general, licensing and membership requirements apply equally to foreign and domestic professionals. As of , U. Czech legal entities, including percent foreign-owned subsidiaries, may own real estate without any limitations. The right of foreign and domestic private entities to establish and own business enterprises is guaranteed by law.

Enterprises are permitted to engage in any legal activity with the previously noted limitations in sensitive sectors. Laws on auditing, accounting, and bankruptcy are in force, including the use of international accounting standards IAS. The government does not differentiate between foreign investors from different countries. The legislation would require government review before foreign investments in sensitive sectors like defense and critical infrastructure.

Investments in certain other sectors could also require review within five years of a transaction if new advancements in technology mean foreign ownership could pose a national security risk. In the past three years, the government has not undergone any third-party investment policy reviews through a multilateral organization.

Individuals have a number of bureaucratic requirements to set up a business or operate as a freelancer or contractor. The Ministry of Industry and Trade has also established regional information points to provide consultancy services related to doing business in the Czech Republic and EU.

The time required to start a business was 25 days in , which is slightly above the world average of An application for an entry into the Business Register can be submitted in a hard copy, via a direct entry by a public notary, or electronically, subject to meeting online registration criteria requirements. The volume of outward investment is lower than incoming FDI. However, outward investment activity has increased 78 percent since According to the Export Guarantee and Insurance Corporation EGAP , Czech companies increasingly invest abroad to get closer to their customers, save on transport costs, and shorten delivery times.

The Czech government does not incentivize outward investment. The government of Czechoslovakia signed the original BIT with the United States in , and the Czech Republic adopted this treaty in , after the split with Slovakia. The Czechs amended the treaty in , along with other new EU entrants that had U. Several dozen other countries have signed and ratified investment agreements with the Czech Republic, and some are in the process of ratification.

A bilateral U. In , the U. The agreement took effect January 1, Tax, labor, environment, health and safety, and other laws generally do not distort or impede investment. Policy frameworks are consistent with a market economy. UOHS is a central administrative body entirely independent in its decision-making practice. The office is mandated to create conditions for support and protection of competition and to supervise public procurement and state aid.

All laws and regulations in the Czech Republic are published before they enter into force. Opportunities for prior consultation on pending regulations exist, and all interested parties, including foreign entities, can participate. A biannual governmental plan of legislative and non-legislative work is available online, along with information on draft laws and regulations often only in the Czech language. Business associations, consumer groups, and other non-governmental organizations, including the American Chamber of Commerce, can submit comments on laws and regulations.

Special provisions applicable to adjusted income from a business. Special deduction for research expenditure. Special deduction for contribution to an approved research institute or payment for use of services of an approved research institute or company.

Special provisions applicable to adjusted income from a business discount or premium Stock in trade. Power to direct special treatment in the computation of business income in certain cases. Special provisions applicable to adjusted income from an employment.

Limitation on deduction of entertainment expenses. Deductions not allowed. Adjusted loss. Ascertainment of adjusted income or adjusted loss from a business for an accounting period. Chapter 5 - Statutory income Statutory income. Chapter 6 - Aggregate income nd total income Aggregate income. Special provision relating to section Total income. Carry-bak losses Chapter 7 - Chargeable income Deduction for husband. General deduction allowed to individual or Hindu joint family.

Deduction for individual on interest expended. Deduction for wife or former wife. Deduction for children. Deduction for insurance premiums. Application of section 49 where husband and wife are living together. Deduction must be claimed. Chapter 8 - Special cases Modification of Part III in certain special cases. Trade associations. Club, association or similar institution Sea and air transport undertakings.

Exemption of shipping profits. Partnerships generally. Successive partnerships. Provisions applicable where partnership is a partner in another partnership. Income receivable by partnership otherwise than from partnership business. Partnership losses. Insurance business. Inward re-insurance: chargeable income, reduced rate and exempt dividend.

Takaful business 60AB. Chargeable income of life fund subject of tax. Off-shore insurance: chargeable income, reduced rate and exempt dividend. Banking business. Venture capital companies. Investment holding company. Investment holding company listed on Bursa Malaysia. Special provision relating to section 60FA. Closed-end fund company. Company that establishes special purpose vehicle Trusts generally. Discretionary trusts. Trust annuities. Special deduction for qualifying capital expenditure.

Special deduction for expenses. Income of a unit trust from the letting of real property is not income from a business. Estates under administration. Co-operative Societies. Personal chargeability: general principle. Vicarious responsibility and chargeability. Power to appoint agent. Incapacitated persons. Masters of ships and captains of aircraft. Hindu joint families. Companies and bodies of persons. Rulers and Ruling Chiefs. Return of income by a person other than a company, trust body or co-operative society.

Return of income by every company, trust body or co-operative society. Amendment of return Power to call for specific returns and production of books. Power to call for statement of bank accounts, etc. Power of access to buildings and documents, etc.

Power to call for information. Duty to keep records and give receipts. Duty to keep documents for ascertaining chargeable income and tax payable. Return by employer. Duty to furnish particulars of payment made to an agent, etc. Return concerning persons other than the maker of the return. Return by occupiers. Return by partnership. Power to call for further return.

Returns deemed to be made with due authority. Change of address. Assessments generally. Assessment and additional assessments in certain cases. Deemed assessment on the amended return Advance assessments. Form and making of assessment. Record of assessments.

Waiver of assessments in certain cases and discharge of double assessments. Notice of assessment. Composite Assessment. Finality of assessment. Notification of non-chargeability Chapter 2 - Appeals The Special Commissioners and the Clerk. Right of appeal. Extension of time for appeal. Review by Director General. Disposal of appeals. Payment of tax. Payment of tax by companies [deleted by Act A]. Recovery from persons leaving Malaysia. Refusal of customs clearance in certain cases.

Recovery by suit. Deduction of tax from emoluments and pensions. Deduction of tax from contract payment. Payment by instalments. Estimate of tax payable and payment by instalments for companies. Deduction of tax from dividends. Deduction of tax from interest or royalty in certain cases. Application of sections and to income derived by a public entertainer. Deduction of tax from special classes of income in certain cases derived from Malaysia.

Deduction Of Tax From Interest paid to a resident. Deduction of tax on the distribution of income of a unit trust. Deduction of tax on the distribution of income of a family fund, tec. Deduction of tax from gains or profits in certain cases derived from Malaysia Set-off for tax deducted. Non-entitlement of an offshore company for set-off. Set-off for tax charged on actuarial surplus Refund of overpayments.

Non-entitlement of an offshore company to refund. Non applicability of section 14A of the Financial Procedure Act Compensation for over-payment of tax. Failure to furnish return or give notice of chargeability. Failure to furnish country-by-country report Incorrect returns. Incorrect returns, information returns or reports Wilful evasion. Leaving Malaysia without payment of tax. Obstruction of officers. Breach of confidence. Offences by officials.

Unauthorised collection. Failure to keep records. Failure to comply with rules made under paragraph 1 c on mutual administrative assistance Other offences. Additional provisions as to offences under sections , , , and Tax, etc. Sanction for prosecution Repealed. Power to compound offences and abate or remit penalties. Jurisdiction of subordinate court. Exemptions from tax general. Cessation of exemption. Remission of tax.


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