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A. Introduction and Economic Overview

A.1 Geography

A.2 Population and Language

A.3 Government Structure

A.4 Economy: Type of Economy, General Economic Trends

A.5 Leading Industries

A.6 Financial System: Central Bank and Bank Regulators, Stock Exchange and Securities Regulating Authority, Insurance

A.7 Currency

A.8 Special Investment Considerations: Regulated Activities, Government-Owned Industries and Privatization, Foreign Exchange Control, Environmental Law, Intellectual Property,

A.9 Regional and International Trade Agreements and Associations

A.10 Importing and Exporting: Imports, Exports

A.11 Developments towards EU Accession

B. Companies

B.1 Forms of Enterprises: Limited Liability Companies, Joint Stock Companies, Partnerships, Joint Ventures, Trusts, Sole Traders, Branches, Representative Offices

B.2 Foreign Investment Legislation

B.3 Mergers and Acquisitions: Definitions, Regulatory Procedures

B.4 Competition Rules

C. Tax System

C.1 Personal Income Tax: Who is Liable, Taxable Income, Exemptions, Rates, Inheritance and Gift Taxes, Tax Filing and Payment Procedures, Double Tax Relief and Tax Treaties

C.2 Corporate Income Tax: Taxes on Corporate Income and Gains, Corporate Income Tax, Rates of Corporate Income Tax, Capital Gains, Dividends, Foreign Tax Relief, Determination of Taxable Income, Starting Point for Determining, Bad Debt Provisions, Tax Depreciation, Transfer Pricing, Relief for Losses, Groups of Companies, Tax Filing and Payment Procedures

C.3 Withholding Taxes: Tax Withholding from Interest and Royalties, Tax Withholding from Payments Made to Residents, Tax Withholding from Non-Residents’ Income

C.4 Value Added Tax

C.5 Tax Procedures: Fiscal Sanctions

C.6 Customs Duties: Temporary Duties Relief, Individuals Customs Regime

C.7 Stamp Duty

C.8 Special Consumption Tax: Excise Taxes, Special Fund for Public Roads, Other Taxes

D. Financial Reporting and Auditing

D.1 Method of Accounting

D.2 Source of Accounting Principles

D.3 Fundamental Concepts

D.4 Significant Accounting Concepts for Investors

D.5 Disclosure

D.6 Audit Requirements

E. Labor Law and Social Security

E.1 Labor Law

E.2 Social Security Law

E.3 Unemployment Law

E.4 Pension Fund Law

E.5 Mandatory Medical Insurance

E.6 Private Pensions

F. Investment Incentives

F.1 Investment Incentives: Large Investments with Significant, Impact on the Economy, Commercial Banks, Small and Micro-Enterprises (SME)

F.2 Customs Duty Incentives

F.3 VAT Support

F.4 Free Trade Zones

Appendix 1: Useful Addresses and Phone Numbers

Appendix 2: Economic Performance Statistics

Appendix 3: Exchange Rates

Appendix 4: Corporate Tax Calculation

Appendix 5: Branch Tax Calculation

Appendix 6: Individual Income Tax Rate and Tax Calculation

Appendix 7: Treaty Withholding Tax Rates

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