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<p style="background: white; margin: 0cm 0cm 0pt; line-height: normal;"><a
name="OLE_LINK5"></a><span><span><span><span><span><span><span><span><span
lang="EN-US" style="color: black; font-family: 'Times New Roman','serif';
font-size: 13pt; mso-fareast-font-family: 'Times New Roman';">TBM
Consulting предлага на Вашето внимание
практическ</span></span></span></span></span></span></span></span></span><span><span><span><span><span><span><span><span><span
style="color: black; font-family: 'Times New Roman','serif'; font-size:
13pt; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language:
BG;">и обучения
по</span></span></span></span></span></span></span></span></span><span><span><span><span><span><span><span><span><span
lang="EN-US" style="color: black; font-family: 'Times New Roman','serif';
font-size: 13pt; mso-fareast-font-family: 'Times New
Roman';">:</span></span></span></span></span></span></span></span></span></p>
<p align="center" style="margin: 0cm 0cm 10pt; text-align: center;"><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><b><i><span style="color: #c00000; line-height: 115%;
font-family: 'Times New Roman','serif'; font-size: 14pt;
mso-fareast-language: BG; mso-ansi-language:
BG;"> </span></i></b></span></span></span></span></span></span></span></span></p>
<p align="center" style="margin: 0cm 0cm 10pt; text-align: center;"><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><b><span lang="EN-US" style="color: #c00000; line-height: 115%;
font-family: 'Times New Roman','serif'; font-size: 14pt;
mso-fareast-language: BG; mso-bidi-font-style: italic;">СЪЩНОСТ И
ВИДОВЕ ДОХОДИ, РЕГУЛИРАНИ ОТ СПОГОДБИТЕ
ЗА ИЗБЯГВАНЕ НА ДВОЙНОТО ДАНЪЧНО
ОБЛАГАНЕ (СИДДО). ОБЛАГАНЕ НА ДОХОДИТЕ НА
МЕСТНИ И ЧУЖДЕСТРАННИ ЛИЦА ПО
СИДДО.</span></b></span></span></span></span></span></span></span></span></p>
<p align="center" style="margin: 0cm 0cm 10pt; text-align: center;"><span
style="font-family: 'times new roman', times;"><font face="Calibri"><span
style="font-family: 'times new roman', times;"><span style="mso-bookmark:
OLE_LINK5;"><span style="mso-bookmark: OLE_LINK4;"><span
style="mso-bookmark: OLE_LINK3;"><span style="mso-bookmark:
OLE_LINK9;"><span style="mso-bookmark: OLE_LINK8;"><span
style="mso-bookmark: OLE_LINK15;"><span style="mso-bookmark:
OLE_LINK14;"><span style="mso-bookmark: OLE_LINK1;"><b><span
style="line-height: 115%; font-size: 14pt; mso-ansi-language: BG;
mso-bidi-font-style:
italic;">0</span></b></span></span></span></span></span></span></span></span><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><b><span lang="EN-US" style="line-height: 115%; font-size:
14pt; mso-bidi-font-style: italic;">7
</span></b></span></span></span></span></span></span></span></span><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><b><span style="line-height: 115%; font-size: 14pt;
mso-ansi-language: BG; mso-bidi-font-style:
italic;">април</span></b></span></span></span></span></span></span></span></span></span><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><b><span lang="EN-US" style="line-height: 115%; font-size:
14pt; mso-bidi-font-style: italic;"><span style="font-family: 'times new
roman', times;"> 2017
г</span>. </span></b></span></span></span></span></span></span></span></span></font></span></p>
<p align="center" style="margin: 0cm 0cm 10pt; text-align: center;"><span
style="font-family: 'times new roman', times;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><i><span lang="EN-US" style="line-height: 115%; font-size:
14pt; mso-bidi-font-weight: bold;"><font face="Calibri"><span
style="font-family: 'times new roman', times;">гр. София, хотел
РАМАДА
4**** </span></font></span></i></span></span></span></span></span></span></span></span></p>
<p align="center" style="margin: 0cm 0cm 10pt; text-align: center;"><span
style="font-family: 'times new roman', times;"><font face="Calibri"><span
style="font-family: 'times new roman', times;"><span style="mso-bookmark:
OLE_LINK5;"><span style="mso-bookmark: OLE_LINK4;"><span
style="mso-bookmark: OLE_LINK3;"><span style="mso-bookmark:
OLE_LINK9;"><span style="mso-bookmark: OLE_LINK8;"><span
style="mso-bookmark: OLE_LINK15;"><span style="mso-bookmark:
OLE_LINK14;"><span style="mso-bookmark: OLE_LINK1;"><i><span lang="EN-US"
style="line-height: 115%; font-size: 14pt; mso-bidi-font-weight:
bold;"><span style="mso-spacerun:
yes;"> </span>Лектор: </span></i></span></span></span></span></span></span></span></span><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><b><span lang="EN-US" style="line-height: 115%; font-size:
14pt; mso-bidi-font-style: italic;">Десислава
Калудова</span></b></span></span></span></span></span></span></span></span></span><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><span lang="EN-US" style="line-height: 115%; font-size: 14pt;
mso-bidi-font-weight: bold; mso-bidi-font-style: italic;"><span
style="font-family: 'times new roman', times;">-</span> <span
style="font-family: 'times new roman', times;"><i>специалист по
СИДДО, главен юрисконсулт – дирекция
СИДДО, централно управление на
НАП</i></span></span></span></span></span></span></span></span></span></span></font></span></p>
<p style="margin: 0cm 0cm 10pt; text-align: justify; mso-margin-top-alt:
auto; mso-margin-bottom-alt: auto;"><span style="mso-bookmark:
OLE_LINK5;"><span style="mso-bookmark: OLE_LINK4;"><span
style="mso-bookmark: OLE_LINK3;"><span style="mso-bookmark:
OLE_LINK9;"><span style="mso-bookmark: OLE_LINK8;"><span
style="mso-bookmark: OLE_LINK15;"><span style="mso-bookmark:
OLE_LINK14;"><span style="mso-bookmark: OLE_LINK1;"><b><u><span
lang="EN-US" style="color: black; line-height: 115%; font-family: 'Times
New Roman','serif'; font-size: 12pt;">На семинара ще
научите
за:</span></u></b></span></span></span></span></span></span></span></span></p>
<ul style="list-style-type: disc; direction: ltr;">
<li style="color: black; font-family: 'Times New Roman','serif'; font-size:
12pt; font-style: normal; font-weight: bold;">
<p style="color: #000000; font-family: 'Calibri','sans-serif'; font-size:
11pt; font-style: normal; font-weight: normal; margin-top: 0cm;
margin-bottom: 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;
mso-add-space: auto; mso-list: l0 level1 lfo1;"><span style="mso-bookmark:
OLE_LINK5;"><span style="mso-bookmark: OLE_LINK4;"><span
style="mso-bookmark: OLE_LINK3;"><span style="mso-bookmark:
OLE_LINK9;"><span style="mso-bookmark: OLE_LINK8;"><span
style="mso-bookmark: OLE_LINK15;"><span style="mso-bookmark:
OLE_LINK14;"><span style="mso-bookmark: OLE_LINK1;"><span style="color:
black; line-height: 115%; font-family: 'Times New Roman','serif';
font-size: 12pt; mso-bidi-font-weight: bold;">Въведение.
Същност на
СИДДО.</span></span></span></span></span></span></span></span></span><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><span style="color: black; line-height: 115%; font-family:
'Times New Roman','serif'; font-size: 12pt; mso-ansi-language: EN-US;
mso-bidi-font-weight: bold;">
</span></span></span></span></span></span></span></span></span><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><span style="color: black; line-height: 115%; font-family:
'Times New Roman','serif'; font-size: 12pt; mso-bidi-font-weight:
bold;">Видове доходи, регулирани от СИДДО.
Връзка между СИДДО и вътрешното
законодателство.</span></span></span></span></span></span></span></span></span><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><span style="color: black; line-height: 115%; font-family:
'Times New Roman','serif'; font-size: 12pt; mso-ansi-language: EN-US;
mso-bidi-font-weight: bold;">
</span></span></span></span></span></span></span></span></span><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><span style="color: black; line-height: 115%; font-family:
'Times New Roman','serif'; font-size: 12pt; mso-bidi-font-weight:
bold;">Методи за избягване на двойното
данъчно облагане. Метод на данъчния
кредит и метод на
освобождаването.</span></span></span></span></span></span></span></span></span><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><span style="color: black; line-height: 115%; font-family:
'Times New Roman','serif'; font-size: 12pt; mso-ansi-language: EN-US;
mso-bidi-font-weight: bold;">
</span></span></span></span></span></span></span></span></span><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><span style="color: black; line-height: 115%; font-family:
'Times New Roman','serif'; font-size: 12pt; mso-bidi-font-weight:
bold;">Най-</span></span></span></span></span></span></span></span></span><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><span style="color: black; line-height: 115%; font-family:
'Times New Roman','serif'; font-size: 12pt; mso-ansi-language: EN-US;
mso-bidi-font-weight: bold;">
</span></span></span></span></span></span></span></span></span><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><span style="color: black; line-height: 115%; font-family:
'Times New Roman','serif'; font-size: 12pt; mso-bidi-font-weight:
bold;">често използвани методи в
българските
СИДДО.</span></span></span></span></span></span></span></span></span><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><span style="color: black; line-height: 115%; font-family:
'Times New Roman','serif'; font-size: 12pt; mso-ansi-language: EN-US;
mso-bidi-font-weight: bold;">
</span></span></span></span></span></span></span></span></span><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><span style="color: black; line-height: 115%; font-family:
'Times New Roman','serif'; font-size: 12pt; mso-bidi-font-weight:
bold;">Случаи на непризнаване на метод за
елиминиране на двойното данъчно
облагане.</span></span></span></span></span></span></span></span></span><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><span style="color: white; line-height: 115%; font-family:
'Times New Roman','serif'; font-size: 12pt;"> и
</span></span></span></span></span></span></span></span></span></p>
</li>
<li style="color: #000000; font-family: 'Times New Roman','serif';
font-size: 12pt; font-style: normal; font-weight: normal;">
<p style="color: #000000; font-family: 'Calibri','sans-serif'; font-size:
11pt; font-style: normal; font-weight: normal; margin-top: 0cm;
margin-bottom: 0pt; mso-list: l0 level1 lfo1;"><span style="mso-bookmark:
OLE_LINK5;"><span style="mso-bookmark: OLE_LINK4;"><span
style="mso-bookmark: OLE_LINK3;"><span style="mso-bookmark:
OLE_LINK9;"><span style="mso-bookmark: OLE_LINK8;"><span
style="mso-bookmark: OLE_LINK15;"><span style="mso-bookmark:
OLE_LINK14;"><span style="mso-bookmark: OLE_LINK1;"><span
style="line-height: 115%; font-family: 'Times New Roman','serif';
font-size: 12pt; mso-bidi-font-weight: bold; mso-bidi-font-style:
italic;">Процедура по взаимно споразумение.
Предназначение на процедурата. Условия и
срокове за стартиране на
процедурата.</span></span></span></span></span></span></span></span></span><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><span style="line-height: 115%; font-family: 'Times New
Roman','serif'; font-size: 12pt; mso-ansi-language: EN-US;
mso-bidi-font-weight: bold; mso-bidi-font-style: italic;">
</span></span></span></span></span></span></span></span></span><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><span style="line-height: 115%; font-family: 'Times New
Roman','serif'; font-size: 12pt; mso-bidi-font-weight: bold;
mso-bidi-font-style: italic;">Облагане на доходите от
Лихви. Понятие „лихви“ по
СИДДО.</span></span></span></span></span></span></span></span></span><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><span style="line-height: 115%; font-family: 'Times New
Roman','serif'; font-size: 12pt; mso-ansi-language: EN-US;
mso-bidi-font-weight: bold; mso-bidi-font-style: italic;">
</span></span></span></span></span></span></span></span></span><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><span style="line-height: 115%; font-family: 'Times New
Roman','serif'; font-size: 12pt; mso-bidi-font-weight: bold;
mso-bidi-font-style: italic;">Условия за редуцирано
облагане на доходите от
лихви.</span></span></span></span></span></span></span></span></span><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><span style="line-height: 115%; font-family: 'Times New
Roman','serif'; font-size: 12pt; mso-ansi-language: EN-US;
mso-bidi-font-weight: bold; mso-bidi-font-style: italic;">
</span></span></span></span></span></span></span></span></span><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><span style="line-height: 115%; font-family: 'Times New
Roman','serif'; font-size: 12pt; mso-bidi-font-weight: bold;
mso-bidi-font-style: italic;">Преквалифициране на
доходите от лихви в дивиденти в
специфични
случаи.</span></span></span></span></span></span></span></span></span></p>
</li>
<li style="color: #000000; font-family: 'Times New Roman','serif';
font-size: 12pt; font-style: normal; font-weight: normal;">
<p style="color: #000000; font-family: 'Calibri','sans-serif'; font-size:
11pt; font-style: normal; font-weight: normal; margin-top: 0cm;
margin-bottom: 0pt; mso-list: l0 level1 lfo1;"><span style="mso-bookmark:
OLE_LINK5;"><span style="mso-bookmark: OLE_LINK4;"><span
style="mso-bookmark: OLE_LINK3;"><span style="mso-bookmark:
OLE_LINK9;"><span style="mso-bookmark: OLE_LINK8;"><span
style="mso-bookmark: OLE_LINK15;"><span style="mso-bookmark:
OLE_LINK14;"><span style="mso-bookmark: OLE_LINK1;"><span
style="line-height: 115%; font-family: 'Times New Roman','serif';
font-size: 12pt; mso-bidi-font-weight: bold; mso-bidi-font-style:
italic;">Облагане на доходите от:
предоставянето на ноу-хау; предоставяне
за използване на търговски
марки</span></span></span></span></span></span></span></span></span><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><span lang="EN-US" style="line-height: 115%; font-family:
'Times New Roman','serif'; font-size: 12pt; mso-ansi-language: EN-US;
mso-bidi-font-weight: bold; mso-bidi-font-style: italic;">;
</span></span></span></span></span></span></span></span></span><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><span style="line-height: 115%; font-family: 'Times New
Roman','serif'; font-size: 12pt; mso-bidi-font-weight: bold;
mso-bidi-font-style: italic;">оперативен лизинг.
Квалификация на тези доходи по СИДДО.
Условия за редуцирано облагане на
посочените доходи. Облагане на доходите
от консултантски услуги. Понятие
„възнаграждения за технически
услуги“. Къде попадат доходите от
консултантски услуги в СИДДО. Редуцирано
облагане при източника или
освобождаване от
облагане.</span></span></span></span></span></span></span></span></span></p>
</li>
<li style="color: #000000; font-family: 'Times New Roman','serif';
font-size: 12pt; font-style: normal; font-weight: normal;">
<p style="color: #000000; font-family: 'Calibri','sans-serif'; font-size:
11pt; font-style: normal; font-weight: normal; margin-top: 0cm;
margin-bottom: 10pt; mso-list: l0 level1 lfo1;"><span style="mso-bookmark:
OLE_LINK5;"><span style="mso-bookmark: OLE_LINK4;"><span
style="mso-bookmark: OLE_LINK3;"><span style="mso-bookmark:
OLE_LINK9;"><span style="mso-bookmark: OLE_LINK8;"><span
style="mso-bookmark: OLE_LINK15;"><span style="mso-bookmark:
OLE_LINK14;"><span style="mso-bookmark: OLE_LINK1;"><span lang="EN-US"
style="line-height: 115%; font-family: 'Times New Roman','serif';
font-size: 12pt; mso-ansi-language: EN-US; mso-bidi-font-weight: bold;
mso-bidi-font-style: italic;">Правила за облагане на
директорските възнаграждения на
чуждестранни лица по СИДДО. Връзка с
вътрешното законодателство. Процедура
за прилагане на данъчните облекчения,
предвидени в СИДДО, регламентирана в
ДОПК. Условия за стартиране на
процедурата. Доказателства за
удостоверяване на основанията за
прилагане на СИДДО. Резултат от
процедурата.<b> </b></span></span></span></span></span></span></span></span></span></p>
</li>
</ul>
<p style="margin: 0cm 0cm 10pt 18pt;"><span style="mso-bookmark:
OLE_LINK5;"><span style="mso-bookmark: OLE_LINK4;"><span
style="mso-bookmark: OLE_LINK3;"><span style="mso-bookmark:
OLE_LINK9;"><span style="mso-bookmark: OLE_LINK8;"><span
style="mso-bookmark: OLE_LINK15;"><span style="mso-bookmark:
OLE_LINK14;"><span style="mso-bookmark: OLE_LINK1;"><span lang="EN-US"
style="line-height: 115%; font-family: 'Times New Roman','serif';
font-size: 12pt; mso-bidi-font-weight: bold; mso-bidi-font-style:
italic;"> </span></span></span></span></span></span></span></span></span></p>
<p style="margin: 0cm 0cm 10pt 36pt; mso-margin-top-alt: auto;
mso-margin-bottom-alt: auto; mso-add-space: auto;"><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><span style="color: white; line-height: 115%; font-family:
'Times New Roman','serif'; font-size: 12pt;">иемане работата
на
комисията</span></span></span></span></span></span></span></span></span></p>
<p style="margin: 0cm 0cm 10pt; text-align: justify; mso-margin-top-alt:
auto; mso-margin-bottom-alt: auto;"><span style="mso-bookmark:
OLE_LINK5;"><span style="mso-bookmark: OLE_LINK4;"><span
style="mso-bookmark: OLE_LINK3;"><span style="mso-bookmark:
OLE_LINK9;"><span style="mso-bookmark: OLE_LINK8;"><span
style="mso-bookmark: OLE_LINK15;"><span style="mso-bookmark:
OLE_LINK14;"><span style="mso-bookmark: OLE_LINK1;"><b><span lang="EN-US"
style="color: black; line-height: 115%; font-family: 'Times New
Roman','serif'; font-size: 12pt;">ПРОГРАМА НА СЕМИНАРА
</span></b></span></span></span></span></span></span></span></span><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><span lang="EN-US" style="color: black; line-height: 115%;
font-family: 'Times New Roman','serif'; font-size: 12pt;
mso-bidi-font-weight: bold;">вижте <b>ТУК:</b>
</span></span></span></span></span></span></span></span></span><a
href="http://tbm-bg.com/obuchenia/215"><font color="#0000ff"><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><span lang="EN-US" style="line-height: 115%; font-family:
'Times New Roman','serif'; font-size:
12pt;">http://tbm-bg.com/obuchenia/2</span></span></span></span></span></span></span></span></span><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><span style="line-height: 115%; font-family: 'Times New
Roman','serif'; font-size: 12pt; mso-ansi-language:
BG;">1</span></span></span></span></span></span></span></span></span><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><span lang="EN-US" style="line-height: 115%; font-family:
'Times New Roman','serif'; font-size:
12pt;">5</span></span></span></span></span></span></span></span></span></font></a></p>
<p style="margin: 0cm 0cm 10pt; text-align: justify; mso-margin-top-alt:
auto; mso-margin-bottom-alt: auto;"><span style="mso-bookmark:
OLE_LINK5;"><span style="mso-bookmark: OLE_LINK4;"><span
style="mso-bookmark: OLE_LINK3;"><span style="mso-bookmark:
OLE_LINK9;"><span style="mso-bookmark: OLE_LINK8;"><span
style="mso-bookmark: OLE_LINK15;"><span style="mso-bookmark:
OLE_LINK14;"><span style="mso-bookmark: OLE_LINK1;"><b><span lang="EN-US"
style="color: black; line-height: 115%; font-family: 'Times New
Roman','serif'; font-size: 12pt;">ЗАЯВКА ЗА УЧАСТИЕ
</span></b></span></span></span></span></span></span></span></span><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><span lang="EN-US" style="color: black; line-height: 115%;
font-family: 'Times New Roman','serif'; font-size: 12pt;
mso-bidi-font-weight: bold;">попълнете<b>
ТУК</b></span></span></span></span></span></span></span></span></span><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><span lang="EN-US" style="color: black; line-height: 115%;
font-family: 'Times New Roman','serif'; font-size: 12pt;">:
</span></span></span></span></span></span></span></span></span><a
href="http://tbm-bg.com/zapisvane"><span style="mso-bookmark:
OLE_LINK5;"><span style="mso-bookmark: OLE_LINK4;"><span
style="mso-bookmark: OLE_LINK3;"><span style="mso-bookmark:
OLE_LINK9;"><span style="mso-bookmark: OLE_LINK8;"><span
style="mso-bookmark: OLE_LINK15;"><span style="mso-bookmark:
OLE_LINK14;"><span style="mso-bookmark: OLE_LINK1;"><span lang="EN-US"
style="line-height: 115%; font-family: 'Times New Roman','serif';
font-size: 12pt;"><font
color="#0000ff">http://tbm-bg.com/zapisvane</font></span></span></span></span></span></span></span></span></span></a></p>
<p style="margin: 0cm 0cm 10pt; text-align: justify; mso-margin-top-alt:
auto; mso-margin-bottom-alt: auto;"><span style="mso-bookmark:
OLE_LINK5;"><span style="mso-bookmark: OLE_LINK4;"><span
style="mso-bookmark: OLE_LINK3;"><span style="mso-bookmark:
OLE_LINK9;"><span style="mso-bookmark: OLE_LINK8;"><span
style="mso-bookmark: OLE_LINK15;"><span style="mso-bookmark:
OLE_LINK14;"><span style="mso-bookmark: OLE_LINK1;"><b><span lang="EN-US"
style="color: black; line-height: 115%; font-family: 'Times New
Roman','serif'; font-size: 12pt;">Такса за
участие</span></b></span></span></span></span></span></span></span></span><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><span lang="EN-US" style="color: black; line-height: 115%;
font-family: 'Times New Roman','serif'; font-size: 12pt;">: <b>150
лв.</b> (без вкл.
ДДС)</span></span></span></span></span></span></span></span></span></p>
<p><span style="font-family: 'times new roman', times; font-size:
medium;"><span style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><b><i style="mso-bidi-font-style: normal;"><span lang="EN-US"
style="mso-ansi-language:
EN-US;">Отстъпки:</span></i></b></span></span></span></span></span></span></span></span><span
style="mso-bookmark: OLE_LINK5;"><span style="mso-bookmark:
OLE_LINK4;"><span style="mso-bookmark: OLE_LINK3;"><span
style="mso-bookmark: OLE_LINK9;"><span style="mso-bookmark:
OLE_LINK8;"><span style="mso-bookmark: OLE_LINK15;"><span
style="mso-bookmark: OLE_LINK14;"><span style="mso-bookmark:
OLE_LINK1;"><span lang="EN-US" style="mso-ansi-language: EN-US;
mso-bidi-font-weight: bold;"> <i>При записване
на втори и всеки следващ участник
от организация- 5% отстъпка.</i><i
style="mso-bidi-font-style: normal;">
</i></span></span></span></span></span></span></span></span></span></span></p>
<p style="margin: 0cm 0cm 10pt; mso-margin-top-alt: auto;
mso-margin-bottom-alt: auto;"><span style="font-family: 'times new roman',
times; font-size: medium;"><b><i style="mso-bidi-font-style: normal;"><span
lang="EN-US" style="line-height: 115%;">Цената
включва:</span></i></b><i style="mso-bidi-font-style: normal;"><span
lang="EN-US" style="line-height: 115%;"> лекции, учебни
материали, 1 обяд, 2 кафе- паузи и
сертификат за участие в
семинара.</span></i></span></p>
<p style="margin: 0cm 0cm 10pt; mso-margin-top-alt: auto;
mso-margin-bottom-alt: auto;"><span style="font-family: 'times new roman',
times; font-size: medium;"><b><i style="mso-bidi-font-style: normal;"><span
lang="EN-US" style="line-height: 115%;">Начин на
плащане:</span></i></b><i style="mso-bidi-font-style: normal;"><span
lang="EN-US" style="line-height: 115%;"> по банков път <br
/> Банка: ПРОКРЕДИТБАНК АД <br /> Сметка: BG
29PRCB92301034794514</span></i></span></p>
<p style="margin: 0cm 0cm 10pt; mso-margin-top-alt: auto;
mso-margin-bottom-alt: auto;"><span style="font-family: 'times new roman',
times; font-size: medium;"><b><i style="mso-bidi-font-style: normal;"><span
lang="EN-US" style="line-height: 115%;">Краен срок за
записване:</span></i></b><i style="mso-bidi-font-style:
normal;"><span lang="EN-US" style="line-height: 115%;"> </span></i><i
style="mso-bidi-font-style: normal;"><span style="line-height:
115%;">02</span></i><i style="mso-bidi-font-style: normal;"><span
style="line-height: 115%;"> </span></i><i style="mso-bidi-font-style:
normal;"><span style="line-height: 115%;">април</span></i><i
style="mso-bidi-font-style: normal;"><span lang="EN-US" style="line-height:
115%;"> 2017 г., или до изчерпване на местата в
залата!!!</span></i></span></p>
<p align="center" style="margin: 0cm 0cm 10pt; text-align: center;
mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><b><span
lang="EN-US" style="color: #c00000; line-height: 115%; font-family: 'Times
New Roman','serif'; font-size: 14pt; mso-fareast-language: BG;">НАЙ-
ЧЕСТО ДОПУСКАНИ ГРЕШКИ И НАРУШЕНИЯ В
ПРИЛАГАНЕТО НА НОВАТА ПРАВНА УРЕДБА НА
ОБЩЕСТВЕНИТЕ ПОРЪЧКИ. ПРАКТИКА ПО ЗОП И
ППЗОП.</span></b></p>
<p align="center" style="margin: 0cm 0cm 10pt; text-align: center;
mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><b><span
lang="EN-US" style="color: black; line-height: 115%; font-family: 'Times
New Roman','serif'; font-size: 12pt;">04 април 2017
г.</span></b></p>
<p align="center" style="margin: 0cm 0cm 10pt; text-align: center;
mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><b><i
style="mso-bidi-font-style: normal;"><span lang="EN-US" style="color:
black; line-height: 115%; font-family: 'Times New Roman','serif';
font-size: 12pt;">гр. София, хотел Кемпински
МАРИНЕЛА 5*****</span></i></b></p>
<p align="center" style="margin: 0cm 0cm 10pt; text-align: center;
mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><u><span
lang="EN-US" style="color: black; line-height: 115%; font-family: 'Times
New Roman','serif'; font-size: 12pt; mso-bidi-font-style:
italic;">Лектор</span></u><i><span lang="EN-US" style="color: black;
line-height: 115%; font-family: 'Times New Roman','serif'; font-size:
12pt;">:</span></i><span lang="EN-US" style="color: black; line-height:
115%; font-family: 'Times New Roman','serif'; font-size: 12pt;
mso-bidi-font-weight: bold;"> </span><b style="mso-bidi-font-weight:
normal;"><span lang="EN-US" style="color: black; line-height: 115%;
font-family: 'Times New Roman','serif'; font-size: 12pt;">Мариана
Кацарова- </span></b><span lang="EN-US" style="color: black;
line-height: 115%; font-family: 'Times New Roman','serif'; font-size:
12pt;">юрист, експерт Обществени
поръчки</span></p>
<p style="margin: 0cm 0cm 10pt; text-align: justify; mso-margin-top-alt:
auto; mso-margin-bottom-alt: auto;"><b><span lang="EN-US" style="color:
black; line-height: 115%; font-family: 'Times New Roman','serif';
font-size: 12pt;">ПРОГРАМА НА СЕМИНАРА </span></b><span
lang="EN-US" style="color: black; line-height: 115%; font-family: 'Times
New Roman','serif'; font-size: 12pt; mso-bidi-font-weight:
bold;">вижте <b>ТУК:</b> </span><span lang="EN-US"><a
href="http://tbm-bg.com/obuchenia/225"><font color="#0000ff"
face="Calibri">http://tbm-bg.com/obuchenia/225</font></a></span></p>
<p style="margin: 0cm 0cm 10pt; text-align: justify; mso-margin-top-alt:
auto; mso-margin-bottom-alt: auto;"><b><span lang="EN-US" style="color:
black; line-height: 115%; font-family: 'Times New Roman','serif';
font-size: 12pt;">ЗАЯВКА ЗА УЧАСТИЕ </span></b><span
lang="EN-US" style="color: black; line-height: 115%; font-family: 'Times
New Roman','serif'; font-size: 12pt; mso-bidi-font-weight:
bold;">попълнете<b> ТУК</b></span><span lang="EN-US"
style="color: black; line-height: 115%; font-family: 'Times New
Roman','serif'; font-size: 12pt;">: </span><span lang="EN-US"><a
href="http://tbm-bg.com/zapisvane"><span style="line-height: 115%;
font-family: 'Times New Roman','serif'; font-size: 12pt;"><font
color="#0000ff">http://tbm-bg.com/zapisvane</font></span></a></span></p>
<p style="margin: 0cm 0cm 10pt; text-align: justify; mso-margin-top-alt:
auto; mso-margin-bottom-alt: auto;"><b><span lang="EN-US" style="color:
black; line-height: 115%; font-family: 'Times New Roman','serif';
font-size: 12pt;">Такса за участие</span></b><span
lang="EN-US" style="color: black; line-height: 115%; font-family: 'Times
New Roman','serif'; font-size: 12pt;">: <b>168 лв.</b> (без вкл.
ДДС)</span></p>
<p><span style="font-family: 'times new roman', times; font-size:
medium;"><b><i style="mso-bidi-font-style: normal;"><span lang="EN-US"
style="mso-ansi-language: EN-US;">Отстъпки:</span></i></b><span
lang="EN-US" style="mso-ansi-language: EN-US; mso-bidi-font-weight: bold;">
<i>При записване на втори и всеки
следващ участник от организация- 5%
отстъпка.</i><i style="mso-bidi-font-style: normal;">
</i></span></span></p>
<p style="margin: 0cm 0cm 10pt; mso-margin-top-alt: auto;
mso-margin-bottom-alt: auto;"><span style="font-family: 'times new roman',
times; font-size: medium;"><b><i style="mso-bidi-font-style: normal;"><span
lang="EN-US" style="line-height: 115%;">Цената
включва:</span></i></b><i style="mso-bidi-font-style: normal;"><span
lang="EN-US" style="line-height: 115%;"> лекции, учебни
материали, нормативната уредба на ЗОП+
ППЗОП, 1 обяд, 2 кафе- паузи и сертификат за
участие в семинара.</span></i></span></p>
<p style="margin: 0cm 0cm 10pt; mso-margin-top-alt: auto;
mso-margin-bottom-alt: auto;"><span style="font-family: 'times new roman',
times; font-size: medium;"><b><i style="mso-bidi-font-style: normal;"><span
lang="EN-US" style="line-height: 115%;">Начин на
плащане:</span></i></b><i style="mso-bidi-font-style: normal;"><span
lang="EN-US" style="line-height: 115%;"> по банков път <br
/> Банка: ПРОКРЕДИТБАНК АД <br /> Сметка: BG
29PRCB92301034794514</span></i></span></p>
<p style="margin: 0cm 0cm 10pt; mso-margin-top-alt: auto;
mso-margin-bottom-alt: auto;"><span style="font-family: 'times new roman',
times; font-size: medium;"><b><i style="mso-bidi-font-style: normal;"><span
lang="EN-US" style="line-height: 115%;">Краен срок за
записване:</span></i></b><i style="mso-bidi-font-style:
normal;"><span lang="EN-US" style="line-height: 115%;"> 31 март 2017
г., или до изчерпване на местата в
залата!!!</span></i></span></p>
<p style="margin: 0cm 0cm 10pt; mso-margin-top-alt: auto;
mso-margin-bottom-alt: auto;"><span lang="EN-US" style="line-height: 115%;
font-family: 'Times New Roman','serif'; font-size:
12pt;"> </span></p>
<p align="center" style="margin: 0cm 0cm 10pt 44.95pt; text-align:
center;"><span lang="EN-US" style="line-height: 115%; font-family: 'Times
New Roman','serif'; font-size: 12pt;">Моля, попълнете
</span><span lang="EN-US"><a href="http://tbm-bg.com/zapisvane"><span
style="line-height: 115%; font-family: 'Times New Roman','serif';
font-size: 12pt;"><font
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<p></p>
<pre>Съгласно закона за електронна
търговия Чл. 6, ал. 1 Ви уведомяваме, че е
възможно това да е непоискано търговско
съобщение. <br />То е еднократно изпратено
писмо до Вашия e-mail адрес, който е взет от
публичното пространство. <br />Извиняваме
се, ако по някаква причина сме Ви
притеснили с нашето предложение. <br />Ако
не желаете да получавате съобщения от
"<strong>TBM Consulting</strong>", моля натиснете <a
href="http://mail-ads.eu/tems102/unsubscribe.php?M=1115059&C=4410a8d6e2df75aadbdf53813d352e45&L=30&N=335"><strong>ОТПИСВАНЕ</strong></a>
за да се откажете да получавате нашите
бюлетини!<br /> </pre>
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