Олон улсын төлбөр тооцоо
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Чекийн тооцоо
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 Аккредитив тооцоо
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Бизнесийн эрх зүй хичээлийн бие даалтын зааварчилгаа
Бизнесийн эрх зүй бакалавр
1. Компани байгуулах
Ямар бараа үйлдвэрлэдэг, зардаг, авдаг
Тухайн барандаа патент, лиценз авдаг уу?
2. Тухайн барааг экспорлоход хэдий хэмжээний , ямар татвар төлдөг? (Монгол руу)
3. Тухайн бараагаа худалдахад төлбөр тооцоог яаж хийх вэ?
Энэ асуултуудын дагуу бие даалтаа хийж ирнэ.
15-20 хуудсанд багтааж хийнэ. Үсгийн хэмжээ 12, мөр хоорондын зай 1,5.
Power Point дээр presentation тавьна. 15 минут
1. Компани байгуулах
Ямар бараа үйлдвэрлэдэг, зардаг, авдаг
Тухайн барандаа патент, лиценз авдаг уу?
2. Тухайн барааг экспорлоход хэдий хэмжээний , ямар татвар төлдөг? (Монгол руу)
3. Тухайн бараагаа худалдахад төлбөр тооцоог яаж хийх вэ?
Энэ асуултуудын дагуу бие даалтаа хийж ирнэ.
15-20 хуудсанд багтааж хийнэ. Үсгийн хэмжээ 12, мөр хоорондын зай 1,5.
Power Point дээр presentation тавьна. 15 минут
Doing Business in Ireland
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Doing Business in France
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Doing Business in the United Kingdom
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Doing Business in Canada
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Doing Business in the U.S.
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Doing Business in Spain
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Doing Business in Japan
tataj avah
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Утга зохиол урлагийн бүтээлийг хамгаалах Бернийн конвенц (монгол хэл)
татаж авах
| bern_convention.doc |
Иргэний хэргийг шүүхэд хянан шийдвэрлэх тухай хууль
татаж авах
| irgenii_processiin_huuli.doc |
Иргэний хууль, 6-р хэсэг
татаж авах
| irgenii_huuli_6_heseg.doc |
Чөлөөт бүсийн тухай хууль
татаж авах
| choloot_busiin_huuli.pdf |
Векселийн тухай хууль
татаж авах
| vekseliin_tuhai_huuli.pdf |
Валютын тухай хууль
татаж авах
| valyutiin_tuhai_huuli.pdf |
Ажиллах хүч гадаадад гаргах, гадаадаас ажиллах хүч авах тухай хууль
татаж авах
| ajillah_huch_gargah_avah_huuli.pdf |
Арбитрын тухай хууль
татаж авах
| arbitriin_tuhai_huuli.pdf |
Харьяатын тухай хууль
татаж авах
| haryatiin_tuhai_huuli.pdf |
Гадаад иргэний эрх зүйн байдлын тухай хууль
татаж авах
| gadaad_irgenii_erh_zuin_badliin_tuhai_huuli.pdf |
Патентийн тухай хууль
татаж авах
| patentiin_tuhai.pdf |
Зохиогчийн эрхийн тухай хууль
татаж авах
| zohiogchiin_erh.pdf |
Гэр бүлийн тухай хууль
татаж авах
| ger_buliin_tuhai_huuli.pdf |
Аж ахуйн албан татварын тухай хууль
татаж авах
| aj_ahuin_negjiin_tatvar.pdf |
Гадаадын хөрөнгө оруулалтын тухай хууль
татаж авах
| gadaadiin_horongo_oruulalt.pdf |
T.Altangerel denies court verdict against Mongolia
Edited by ITOFO.J
Director of the Policy Implementation Regulation Department at the Interior Ministry T. Altangerel has denied claims that a verdict in favour of Russian Altan Dornod Mongol mining company has been rendered following the hearing held in Frankfurt in May, 2009, stating that the arbiter has yet to give his decision which, according to him, should soon be made public.
About the selling of ADM S.V. Paushok’s gold by Mongolbank without his permission, Altangerel said it was legitimate as the director of ADM had made a contract with Mongolbank about keeping, selling and buying gold.
In Altengerel’s view, a step taken by the company to avoid paying the windfall profits tax. When the tax organization found out that the gold in Mongolbank had been sold, it demanded 68% tax.
This is when S. V. Paushok and Mongolbank took their dispute to a London court; then Paushok filed a case against the Government in 2007. Altan Dornod and its partner Vostokneftgaz of Russia claim that the windfall profits tax levied in 2007 was discriminatory, and put illegal pressure on investors, leading to huge business losses, adding this action by the Mongolian Government violated bilateral international agreements.
Mongolian authorities took the decision to freeze the company’s bank accounts and sealed down its properties in Zaamar with further threat to confiscate its mining licenses.
“Paushok mined 25 tons of gold in Mongolia in more than 10 years and ADM holds 40 licenses,” said Altangerel, continuing that “ Paushok used the instability of the 1990s to his favour.”
“The Government may have to revise agreements made with others in those days,” T. Alangerel stated, referring to cooperation contracts made by Mongolia with several countries like Russia, China, and Great Britain in order to attract foreign investments. For example, it was agreed that Russian investors will work under the same terms as domestic companies.
The state official pointed out that similar dispute had erupted with Darkhan Metallurgy in relation to contract made with China, while Goldman Sachs talks about the contract made with Great Britain.
The Mongolian Taxation Authority claims that Altan Dornod Mongol owes MNT56bn; and in May 2009, the Mongolian government was forced to defend itself in the Frankfurt Court of International Arbitration, after it was sued for USUSD1bn by the mining company. Altan Dornod Mongol accuses the Mongolian authorities of taking excessive taxation from Russian investments, claiming that the 68% windfall tax is against international law as Mongolia and Russia have signed a bilateral agreement to avoid double taxation for companies operating between the territories. Meanwhile the Mongolian Taxation Authority claims that Altan Dornod Mongol owes MNT56bn and has subsequently shut down the company’s bank accounts and is threatening to confiscate its mining licenses.
If Mongolia wins the case, the tax amount the company will pay will be 10 times over the MNT5 billion spent so far on legal costs.
Director of the Policy Implementation Regulation Department at the Interior Ministry T. Altangerel has denied claims that a verdict in favour of Russian Altan Dornod Mongol mining company has been rendered following the hearing held in Frankfurt in May, 2009, stating that the arbiter has yet to give his decision which, according to him, should soon be made public.
About the selling of ADM S.V. Paushok’s gold by Mongolbank without his permission, Altangerel said it was legitimate as the director of ADM had made a contract with Mongolbank about keeping, selling and buying gold.
In Altengerel’s view, a step taken by the company to avoid paying the windfall profits tax. When the tax organization found out that the gold in Mongolbank had been sold, it demanded 68% tax.
This is when S. V. Paushok and Mongolbank took their dispute to a London court; then Paushok filed a case against the Government in 2007. Altan Dornod and its partner Vostokneftgaz of Russia claim that the windfall profits tax levied in 2007 was discriminatory, and put illegal pressure on investors, leading to huge business losses, adding this action by the Mongolian Government violated bilateral international agreements.
Mongolian authorities took the decision to freeze the company’s bank accounts and sealed down its properties in Zaamar with further threat to confiscate its mining licenses.
“Paushok mined 25 tons of gold in Mongolia in more than 10 years and ADM holds 40 licenses,” said Altangerel, continuing that “ Paushok used the instability of the 1990s to his favour.”
“The Government may have to revise agreements made with others in those days,” T. Alangerel stated, referring to cooperation contracts made by Mongolia with several countries like Russia, China, and Great Britain in order to attract foreign investments. For example, it was agreed that Russian investors will work under the same terms as domestic companies.
The state official pointed out that similar dispute had erupted with Darkhan Metallurgy in relation to contract made with China, while Goldman Sachs talks about the contract made with Great Britain.
The Mongolian Taxation Authority claims that Altan Dornod Mongol owes MNT56bn; and in May 2009, the Mongolian government was forced to defend itself in the Frankfurt Court of International Arbitration, after it was sued for USUSD1bn by the mining company. Altan Dornod Mongol accuses the Mongolian authorities of taking excessive taxation from Russian investments, claiming that the 68% windfall tax is against international law as Mongolia and Russia have signed a bilateral agreement to avoid double taxation for companies operating between the territories. Meanwhile the Mongolian Taxation Authority claims that Altan Dornod Mongol owes MNT56bn and has subsequently shut down the company’s bank accounts and is threatening to confiscate its mining licenses.
If Mongolia wins the case, the tax amount the company will pay will be 10 times over the MNT5 billion spent so far on legal costs.
Altan Dornod head likely to face fresh charges
2010 оны 7 сарын 27
Things continue to look bad for S.B. Paushok, head of Altan Dornod Mongol. Investigations are believed to have revealed that he unlawfully siphoned off large sums of money the company kept in Anod and Zoos banks as security against supply of machinery and equipment from the Japanese Itochu Corporation. The Russian businessman, who has taken the Mongolian Government to an international arbitration court on the windfall profits tax issue, is already facing charges of tax evasion, and is now likely to be accused of benefiting from fraudulent bank transactions.
Things continue to look bad for S.B. Paushok, head of Altan Dornod Mongol. Investigations are believed to have revealed that he unlawfully siphoned off large sums of money the company kept in Anod and Zoos banks as security against supply of machinery and equipment from the Japanese Itochu Corporation. The Russian businessman, who has taken the Mongolian Government to an international arbitration court on the windfall profits tax issue, is already facing charges of tax evasion, and is now likely to be accused of benefiting from fraudulent bank transactions.
"Алтан Дорнод" www.sonin.mn
“Алтан дорнод Монгол” компани, Монгол улсын Засгийн газрын маргааныг шийдвэрлэх олон улсын арбитрын шүүх хурал Германы Франкфурт хотод болж байна. Монголд 40 гаруй ашиглалтын лиценз эзэмшдэг Оросын “Алтан дорнод Монгол” компани Тосон заамар тэргүүтэй Монголын олон газруудыг сүйтгэж хаясан гэх тооцоо байдаг. Олборлосон алтны хэмжээгээрээ хоёрдугаарт ордог гэх тус компаниас Монгол улс татвараа авч чадалгүй өдий хүрсэн аж. 2006 оноос хойш гэнэтийн ашгийн 68 татвараа төлөөгүй тус манай улсад төлөх татварын өр 50 тэрбум төгрөг болсон гэнэ. Энэ мөнгөө олж авахын тулд Манай Засгийн газар “Алтан дорнод Монгол” компанийг ОУ-ын арбитрийн шүүхэд өгсөн юм.
Гэтэл “Алтан дорнод Монгол” компани МУ-ыг “Засгийн газар хоорондын гэрээг зөрчиж гэнэтийн ашгийн 68 хувийн татвар оногдуулсан” хэмээн үзэж Монголоос нэг тэрбум ам.доллар нэхэмжилж байгаа юм байна. Үүнийг эсэргүүцсэн манай засгийн газар “Алтан дорнод Монгол” компаниас 50 тэрбумаа олж авахын тулд АНУ-ын өмгөөллийн компани 2 сая ам.долларын хөлс төлөн үйлчлүүлж байна.
Арбитрын шүүх хурал ирэх сарын 2-нд дуусах ажээ.
Гэтэл “Алтан дорнод Монгол” компани МУ-ыг “Засгийн газар хоорондын гэрээг зөрчиж гэнэтийн ашгийн 68 хувийн татвар оногдуулсан” хэмээн үзэж Монголоос нэг тэрбум ам.доллар нэхэмжилж байгаа юм байна. Үүнийг эсэргүүцсэн манай засгийн газар “Алтан дорнод Монгол” компаниас 50 тэрбумаа олж авахын тулд АНУ-ын өмгөөллийн компани 2 сая ам.долларын хөлс төлөн үйлчлүүлж байна.
Арбитрын шүүх хурал ирэх сарын 2-нд дуусах ажээ.
- Энэ олон улсын тусгай эрх зүйн харилцаа мөн үү?
- Элементүүдийг тодорхойл
