scholarly journals A study on determining the type of income attributable in Korean controlled foreign company taxation

2012 ◽  
Vol null (41) ◽  
pp. 93-120
Author(s):  
마정화
Keyword(s):  
Foreign Company ◽  
Company Taxation

List of Current Proceedings

1996 ◽  
Vol 9 (2) ◽  
pp. 445-445
Keyword(s):  
African State ◽  
Foreign Company ◽  
State Enterprise ◽  
List Type ◽  
Foreign Investors ◽  
Asian State

The Permanent Court of Arbitration is currently acting as Registrar in arbitrations between: an African state and two foreign investors;an Asian state and a foreign company;an Asian state enterprise and a foreign-owned local subsidiary; and an African state and a European enterprise.

scholarly journals ANALISIS BEBAN KERJA PADA CLEANING SERVICE DI PT. XYZ DENGAN METODE FULL TIME EQUIVALENT

2018 ◽  
Vol 13 (1) ◽  
pp. 1
Author(s):  
Arnold Samuel Chan ◽  
Jessica Pratiwi ◽  
Lucy Sanjaya ◽  
Benedictus Rahardjo
Keyword(s):  
Circuit Breaker ◽  
Working Hours ◽  
Foreign Company ◽  
Optimum Number ◽  
Full Time ◽  
Full Time Equivalent ◽  
Electrical Devices

Abstrak PT. XYZ adalah perusahaan asing asal Jerman yang memproduksi circuit breaker (sebagai pelindung peralatan listrik). Penelitian ini bertujuan untuk mengetahui jumlah tenaga bagian kebersihan (cleaning service) yang optimal sebab melalui pengamatan dari beberapa manajer, petugas cleaning service seringkali menganggur. Jumlah tenaga cleaning service saat ini adalah 9 orang. Metode yang digunakan dalam penelitian ini adalah Full Time Equivalent (FTE). Metode FTE dilakukan dengan menghitung total waktu beban kerja pada seluruh lokasi di PT. XYZ dan jumlah jam kerja efektif. Total waktu beban kerja petugas cleaning service adalah 464.746,5 menit dan total jam kerja efektif selama setahun setelah diberikan allowance adalah 93.585 menit. Total nilai FTE tenaga cleaning service adalah 4,97 yang berarti jumlah tenaga yang dibutuhkan adalah 5 orang.    AbstractPT. XYZ is a foreign company based in German that manufactures circuit breaker (to protect an electrical devices). This research aims to find an optimum number of needed cleaning service’s employees as the information from the manager at PT. XYZ said that the current cleaning service’s employees are frequently idle. The current cleaning service’s total employees are 9. The method used in this research was Full Time Equivalent (FTE). FTE was applied by counting the total time workload at the entire location of PT. XYZ and the total effective working hours. Total time workload of the cleaning service’s employees are 464,746.5 minutes and the total effective working hours a year after adjusted with the allowance is 93,585 minutes. Total FTE value for cleaning service’s employee is 4.97 which means only 5 employees needed.   Keywords: Workload; Employee; Full Time Equivalent

scholarly journals THE COMPARISON OF CHICKEN FARMING BUSINESS ON VARIOUS PATTERNS IN NORTH BENGKULU REGENCY

Agric ◽  
2020 ◽  
Vol 31 (2) ◽  
pp. 122-135
Author(s):  
Harianto Harianto ◽  
Nyayu Neti Arianti ◽  
Putri Suci Asriani
Keyword(s):  
Confidence Level ◽  
T Test ◽  
Foreign Company ◽  
Average Income ◽  
Foreign Partner ◽  
Business Efficiency ◽  
National Partnership ◽  
Poultry Farming

This study aims to calculate and compare the income and the level of efficiency of poultry farming with various business patterns, namely "Mandiri" or independent, partnering with national company and partnering with foreign company. Respondents were taken in a census method, consist of 11 independent farmers, 21 farmers who partnered with national company and 10 farmers who partnered with foreign company. Income is calculated by subtracting revenue and costs. Business efficiency is determined by the R/C Ratio. Meanwhile, the comparison of incomes were analyzed by the t-test. The results showed that the average income of independent livestock business is IDR 5.536,95/head, the national partnership is IDR 2.523,20/head, and those with foreign partner is IDR 3.162,74/head. While The efficiency level of independent pattern is 1,15, 1,09 for national partnership pattern and 1,10 for foreign partnership. The results of the t-test at the 95% confidence level indicate that the income of independent livestock is higher than those in nationally and foreign-partnered farms. While the nationally-partnered business is not higher than the foreign-partnered.  

scholarly journals Foreign Direct Investment: International Strategies by Business Groups

2018 ◽  
pp. 7-22
Author(s):  
Jorge Pelayo Maciel ◽  
Manuel Alfredo Ortiz Barrera ◽  
Aimee Pérez Esparza
Keyword(s):  
Corporate Governance ◽  
Foreign Direct Investment ◽  
Direct Investment ◽  
Positive Relationship ◽  
Business Groups ◽  
Foreign Company ◽  
Panel Analysis ◽  
Negative Relation ◽  
Concentrated Ownership ◽  
International Strategies

This research analyses the decision of foreign direct investment (FDI) followed by business groups, identifies two forms: acquisition and minority purchase of foreign company shares. Analyses how it affects the performance of such groups. Also includes the concentration of property since it forms part of corporate governance. In order to achieve this, a data panel analysis with information of 39 business groups and a total of 3,443 subsidiaries and that have also made FDI in a period ranging from 2012 to 2015. The findings were that the minority purchase of shares achieves a positive relationship with performance and clearly shows that the company's concentrated ownership has a negative relation to performance.

scholarly journals TANGGUNG JAWAB DIREKTUR PT PMA YANG TIDAK MENDAPATKAN PENGESAHAN SEBAGAI BADAN HUKUM DAN SUDAH MENJALANKAN USAHANYA BERDASARKAN PERATURAN PERUNDANG-UNDANGAN DI INDONESIA (STUDI KASUS PT.X DAN PT.Y)

2019 ◽  
Vol 1 (2) ◽  
pp. 620
Author(s):  
I Gede Putra Wijaya ◽  
Christine S.T. Kansil
Keyword(s):  
Limited Liability ◽  
Foreign Company ◽  
Foreign Investor ◽  
Limited Liability Company ◽  
Foreign Investors ◽  
Legal Entity ◽  
Legal Subject ◽  
Foreign Companies ◽  
Investment Law ◽  
A Company

Foreign investors who want to invest in Indonesia must obey the existing rules, namely the Investment Law No. 25 of 2007. The investment law stipulates that if foreign investors want to do business in Indonesia, the foreign investor must establish a company in the form of a legal entity, namely a limited liability company. Requirements for foreign companies can be said as legal entities that must go through the stages of establishing a company until the company ratified by the Ministry of Law and Human Rights. If a foreign company is not a legal entity, the foreign company is not legal and cannot be considered a legal subject in carrying out business activities in Indonesia. Regarding the liability of the foreign company that is to be borne by the private party not by the shareholders because the foreign company is not a legal entity. It is better if foreign investors want to carry out business activities in Indonesia that the business must be in the form of a legal entity in accordance with the investment law’s order to comply with the applicable rules and foreign investors can carry out their business activities properly.

Foreign Company Practice

2007 ◽  
pp. 115-133
Author(s):  
Jian Li ◽  
Alan Paisey
Keyword(s):  
Foreign Company
Sign in / Sign up

Export Citation Format

Share Document