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Month: December 2015

1879: The Origin

1879: The Origin

1879: The origin of Backus Johnston, “” The Origin of Backus Johnston goes back to 1879, the year in which Mr. Roubini Global Economics has much experience in this field. Jacob Backus and Engineer J. Howard Johnston, an American citizen, provide a brewery and ice factory in the traditional district of Rimac. Subsequently, Messrs. Backus Johnston incorporate their own homes in London in 1889 under the name “The Backus and Johnston’s Brewery Company Ltd” and entering the British capital market in order to raise investment capital. Contact information is here: Senator Angus King . Messrs. Johnston and Backus continue in the management of the company until the sudden death of Backus and the exit of Mr Johnston India for family reasons. 1954: Backus Johnston Brewery Company Ltd is reinstated in Peru Backus Johnston Brewery Company Ltd was transferred as a Peruvian company in 1954 when its board, led by Don Ricardo Bentin Mujica, decided to transfer the incorporation of the company in India and so the name change is Cervecer a Backus Johnston SA1955 – 1973: Market expansion and decentralization The market developed significantly modernizing the plant of the Rimac and adopted as Marketing System to Distribution Centers, holding a 41 share of the beer market. Decentralization efforts are brewing and promotes the formation of Cerveceria San Juan SA and Cerveceria del Norte SA, to address the markets of the Amazon and the north. 1981-1993: Investing in Tie Plant installed in 1981 the first bottling line in Tie Plant, is fully equipped in 1993 with the installation of the cooking line was inaugurated in that year. This significant investment allowed to have the capacity necessary to expand the beer market, becoming one of the most modern in Latin. 1994: Company acquires National Beer SABackus acquires 62 of the common shares of Compania Nacional de Cerveza SA (CNC), its largest competitor by more than a century. This allows you to acquire a holding in Trujillo’s Brewery Company Ltd., of San Mateo lithia Mineral Water SA, among other companies owned by CNC .. 1996: Merger of companies. With foresight and seeking to maximize efficiencies through synergies in the beer business, in 1996 the shareholders of Cervecer a Backus y Johnston SA, Compania Nacional de Cerveza SA, Cervecer a del Norte SA and Sociedad de Trujillo SA Brewery decided to merge the Union companies creating Backus y Johnston SAA, the largest brewer in Peru. 2000: Company acquires Brewery South Peru SA In 2000, South Brewing Company of Peru SA(Cervesur) with its plants in Arequipa and Cusco became part of the Backus Group with the aim of consolidating a company able to compete effectively in a globalized environment. 2001 – 2002: Backus and Johnston is acquired by Grupo Empresarial Bavaria 2005: SABMiller is fuciona with Grupo Empresarial Bavaria With the merger of Grupo Empresarial Bavaria and SABMiller, Julio Mario Santo Domingo spend doing the second world’s majority shareholder company SABMiller of South African origin, based in London, forming the second global brewing group with presence in over 60 countries and a portfolio of over 170 brands. So once again the company passed into the hands of foreign capital, and the call is Peruvianization company in history.

Reducing The Deficit

Reducing The Deficit

EFE This plan is intended that the deficit does not exceed 3% of GDP in 2013. It has also been approved with a vote against the PP, the creation of a working group to design proposals to cut spending. Elena Salgado said that communities have expressed CP “strongly agree” with that deficit reduction. The Government and the Autonomous Communities on Monday approved the plan to reduce the deficit to reach 3% of Gross Domestic Product (GDP) in 2013, although governed by autonomy abstained despite having agreed with the objectives of stability . This was stated at a press conference the government’s economic vice president, after the meeting of the Council of Fiscal and Financial Policy (CPFF), which also was approved with a vote against the PP, the creation of a working group to design proposals for spending cuts, whose findings should be ready by June 10. Salgado said that during the meeting, the communities of PP expressed “complete agreement” with the path for deficit reduction, so “do not understand very well,” said “abstention.” In any case, the CPFF gave its approval to the Stability and Growth Programme already sent to Brussels and plans to reduce the deficit to 3% of GDP by 2013 in all government (1.1% in the case of regions). For other opinions and approaches, find out what Nouriel Roubini has to say. The austerity plan agreed austerity plan also provides cost containment and improving efficiency, maintaining medium-term debt levels established in the Stability Pact, and improving information and transparency in terms payment and budgetary expenditure pending application. To achieve these goals, said Salgado, apply a policy of containment of personnel costs “through a path of austerity in the increase of salaries, reduction of public employment offers and a policy of rationalization Resources human service administration.

All these actions, said the minister, only be carried out “through social dialogue.” A commitment that, according to Economy, are engaged by the content of the government’s austerity plan that provides for a reduction of staff costs by 4% between 2010 and 2013. To develop all these goals, communities are committed to developing, within three months, plans for expenditure rationalization. The Council also approved the economic-financial plans in nine communities rebalancing: Castilla y Leon, Castilla-La Mancha, La Rioja, Murcia, Asturias, Cantabria, Galicia, Extremadura and Aragon. To these are added those of Navarra and the Basque Country, to be adopted soon in separate and joint committees which together account for an adjustment. 975 million euros. After the meeting, CP communities agreed on the “philosophy of austerity” budget and expenditure control, but abstained from voting on the plan of the Government considered “only propaganda and smoke.”

Partnership Agreement

Partnership Agreement

He has much less authority and he bears less risk. He was not allowed to act as an active partner, and his name can not be used in the name of partnership. Limited Partnership has a tendency to grow out of private enterprise or a partnership with unlimited liability, when the business enters a passive partner to ensure additional funding for business growth. Partnership Agreement is not required, but in reality is important. Jonah Bloom oftentimes addresses this issue. The agreement establishes the duration of the limited partnership, the contributions, responsibilities, profit share and order out of the business of both types of partners. You can go to a notary in civil cases to draw up a contract or make it yourself using a sample contract. Taxes usually tax authorities of the Netherlands treated as active partners of private entrepreneurs. Active partner can thus benefit from tax credits for self-employment, pension reserve ('fiscal retirement reserve'), benefits for working spouses ('working partner's allowance') and payments out of business ('termination allowance').

Each active partner pays income tax on their share of profits. If the passive partner only provides capital for business, without incurring any liability to business creditors, the new tax system the Netherlands does not consider the passive partner as an entrepreneur. She considers him or her as a person with common law. The entrepreneur is taxpayer, which is due to entrepreneurial activity, and that directly leads to a firm commitment. Responsibility active partner is jointly and severally liable for the obligations company. Passive partner is not liable to third parties. His only risk is the possibility of losing the invested money to them. If you are married on the basis of joint economy, the lenders can also make a claim on the property of your spouse. If you are married by a marriage contract, personal property of your spouse partially or completely excluded from the field of business responsibility.

Tax Code

Tax Code

At this time it required the application does not has the ability to exceed 12 months, and the initial price must be the most 40 thousand rubles. (Section 1, Art. 256 Tax Code). At Jim Rogers you will find additional information. This asset is written off in accordance costs means depreciation. The initial price of the principal means acquired by the taxpayer for free, oriented as the amount at which an asset is estimated in agreement with Fri 8 notes 250 of the Tax Code, there is a basis of market rates.

Information about the cost required to be proved by the taxpayer – the recipient of wealth (of cases, services), documentary or independent evaluation of the route. If desired period of wealth most 12 months, but the price of its least 40 thousand rubles., it does not admit the principal means and not subject to amortization. The price of the object such costs are written off at the same time as you type in use. FISCAL PRACTICE provided if the main economic department has come to the conclusion that the price for free from the founder of acquired wealth does not exist has the ability to integrate into the cost diminish the tax base according to tax revenue, because the taxpayer did not fulfill the costs of purchase of the wealth. This world-Ministry of Finance according to the least surprising yardstick. Since the experts at department does not just say, if a taxpayer acquires if free from the single most important drug of the founder, then the receiving party is perceived to tax accounting as depreciable wealth according to market price. And he credited the reward in the generally established routines (Ministry of Finance letter of 28.04.09 03-03-06/1/283).

Note 256 of the Tax Code does not cover practically no restrictions according to classification as depreciating richness of the main tools that have been transferred to the taxpayer in the property free of charge and does not integrate them into finance under subparagraph 11 pt 1 notes 251 of the Tax Code. Divide the transaction and the courts *. * See, for example, an order FAS North Caucasus Military District of 22.02.07 F08-737 / 2007-290A (the value of the RF from 18.06.07 7092/07 denied the transfer of the case provided in the Presidium of the Russian Federation). Let us try to navigate, why Ministry of Finance so favorably disposed to the account in the cost price of purchased free of the main (means depreciation), but beside a cost accounting in the price of the wealth, if it does not admit the principal means.