Objects of assessment activities: mandatory assessment. The concept of appraisal activity

Offshore companies are classified according to various signs. Read more about various types offshore zones for doing business, read this article.

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Most offshore zones can be divided into three groups:

• classic offshore zones;
• low tax zones;
• other zones in which, when certain factors are combined, favorable conditions for financial and tax planning are created.

The first category includes countries, at the legislative level completely removing the tax burden from offshore companies (instead of fees, the government requires payment of a fixed amount, which ensures the renewal of the business license).

Many classic offshores very undemanding to maintain financial statements and transfer of documentation to government agencies, up to complete release from the need to do this. Such zones include, inter alia, the British Virgin Islands and Panama. At the same time, in other classic offshore companies you need to prepare and submit all financial statements.

In the second category There are states that provide significant tax breaks for offshore organizations. At the same time, in such offshore companies it is mandatory to maintain strict financial reporting. Examples of such countries are Hungary and Cyprus.

Third category includes states or administrative units, which do not formally support offshore practices. However, registration in the region allows you to use the peculiarities of legislation in order to build a competent financial scheme for minimizing actual taxation. Good example such a country is the Netherlands. If a company registered therein operates a holding or financial activities outside the state, the tax levy will be less than 1%. It is important to remember that strict financial reporting requirements remain. One of the most popular offshore zones of the third type is England.

Offshore zones in US jurisdiction should be considered separately. In fact, they cannot be considered full-fledged offshore companies. However, individual state laws may provide virtually complete tax exemption for companies that do business outside of the state. Maintaining financial records is not canceled, nor is the requirement to pay all tax fees federal level.

Each category of offshore zones has its own characteristics, so the choice of jurisdiction for an offshore company should be done extremely carefully. It is necessary to consult with a specialist before proceeding with the paperwork. This is the only way to choose the most “correct” one. legislative framework for your companies. In addition, this reduces the risk of possible errors in the management of non-resident organizations. An additional advantage will be the development of an optimal financial scheme that allows you to earn and save money with the help of an offshore company.

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According to the legislation on valuation activities, the objects of valuation include:

Individual material objects (things);

The totality of things that constitute a person’s property, including property certain type(movable or immovable, including enterprises);

Ownership and other proprietary rights to property or individual items from the property;

Rights of claim, obligations (debts);

Works, services, information;

Other objects civil rights, in respect of which the legislation Russian Federation the possibility of their participation in civil circulation has been established.

All objects of assessment are objects of civil rights. According to Art. 128 of the Civil Code, objects of civil rights include things, including money and securities, other property, including property rights; works and services; information; results of intellectual activity, including exclusive rights to them (intellectual property); intangible benefits. Basic legal characteristics objects of civil rights is their negotiability. There are categories of things that are limited or withdrawn from civilian circulation (for example, radioactive materials).

Legal status of individual material objects (things)

In the theory of civil law, things include material (corporal) objects, objects of nature and products of labor that have physical, chemical, biological or other properties, i.e. natural form. Things are subject to obsolescence and, ultimately, loss of their natural form. More details about the objects of civil rights can be found in the educational and practical manual by I.A. Zenina Civil Law.M. MESI 1999.

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Traditionally, things are divided into movable and immovable. According to Art. 130 of the Civil Code, immovable things (real estate, immovable) include land plots, subsoil plots, separate water bodies and everything that is firmly connected to the ground, that is, objects whose movement without disproportionate damage to their purpose is impossible, including forests, perennial plantings, buildings, and structures. Immovable things also include subjects state registration air and sea vessels, inland navigation vessels, space objects. The law may classify other property as immovable property. Items not related to real estate, including money and securities, are recognized as movable property. Registration of rights to movable things is not required, except in cases provided for by law.

§ The legal status of the totality of things that constitute a person’s property, including property of a certain type (movable or immovable, including enterprises)

In a relationship legal regulation totality of things, it should be noted Article 132 of the Civil Code, which defines legal status enterprise as an object of civil rights. An enterprise as an object of rights is recognized as a property complex used for the implementation of entrepreneurial activity. The enterprise as a whole as a property complex is recognized as real estate. The classification of an enterprise as an object of civil rights to real estate should not be misleading in the application of real estate valuation approaches to the valuation of an enterprise. The same applies to objects of machinery and equipment, such as aircraft and ships, etc., classified as real estate by law, but in the sense of the theory of valuation activities, they are not such.

Legal status of ownership and other proprietary rights toproperty or individual items from the property

Article 209 of the Civil Code defines With possession of property rights. The owner has the rights to own, use and dispose of his property. The owner has the right, at his own discretion, to take any actions in relation to his property that do not contradict the law and other legal acts and do not violate the rights and legally protected interests of other persons, including alienating his property into the ownership of other persons, transferring it to them while remaining the owner, the right to own, use and dispose of property, pledge property and encumber it in other ways, dispose of it in another way. The rights of the owner form a full right of ownership when the owner fully possesses all three powers. The right of ownership means the legal possibility of physical dominion over a thing; the right of use gives the owner the opportunity to extract from it beneficial features, and the right of disposal is the ability to determine the legal fate of a thing. According to the law on valuation activities, property rights can be objects of valuation. The property rights of persons who are not owners include easements, the right of operational management, the right of economic management, and other limited property rights.

In addition, intellectual property rights should also be included in this category of objects of assessment. In cases and in the manner established by the legislation of Russia, the exclusive right (intellectual property) of a citizen or legal entity to the results of intellectual activity and equivalent means of individualization of a legal entity, individualization of products, work performed or services (company name, trademark, service mark) is recognized and so on.).

The use of the results of intellectual activity and means of individualization, which are the object of exclusive rights, can be carried out by third parties only with the consent of the copyright holder.

You can learn more about the content of property rights and other real rights in the literature on civil law and in the legislation of the Russian Federation.

Rights of claim, obligations (debts)

Art. 307 of the Civil Code gives the concept of obligation. By virtue of an obligation, one person (debtor) is obliged to perform a certain action in favor of another person (creditor), such as: transfer property, perform work, pay money, etc., or refrain from a certain action, and the creditor has the right to demand performance from the debtor his responsibilities. Obligations arise from a contract, as a result of causing harm and from other grounds specified in the Civil Code. Among the most important aspects of legal regulation for understanding, it should be noted that in most cases of business valuation, when the object of valuation is a share of ownership in the form of shares or shares, from the point of view of legal regulation, the obligation right that the owner (s) has ( ut) in relation to a legal entity. This provision is regulated by Art. 48 Civil Code: k legal entities, in respect of which their participants have rights of obligations, include business partnerships and societies, production and consumer cooperatives. To legal entities whose property their founders have ownership or other rights real right, include state and municipal unitary enterprises, including subsidiaries, as well as owner-financed institutions.

Works, services, information

The legal status of works and services is determined by the law of obligations. The legislation defines the concept of service and work, and also establishes the essential terms of the relevant contract. Civil legislation, primarily based on free will, establishes only the framework conditions of civil circulation. Ultimately, when examining work and services as an object of evaluation, one should pay close attention to legal form transactions, since it may differ significantly from the standard ones, and to a significant extent determine the content of the object of evaluation.

Objects of assessment

"...The objects of assessment include:

individual material objects (things);

a set of things that make up a person, including property of a certain type (movable or immovable, including enterprises);

others in respect of which the legislation of the Russian Federation establishes the possibility of their participation in civil circulation..."

Source:

Federal Law of July 29, 1998 N 135-FZ (as amended on December 3, 2011, as amended on July 28, 2012) “On Valuation Activities in the Russian Federation”

Official terminology. Akademik.ru. 2012.

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Books

• Investment assessment. Tools and techniques for valuing any asset, Aswath Damodaran. Valuation is at the core of every investment decision, whether that decision involves buying, selling or holding assets. Aswath Damodaran's book is a classic...