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The National Agency for Fiscal Administration (Romanian: Agenția Națională de Administrare Fiscală, ANAF) is the revenue service of the Government of Romania. ANAF was established on October 1, 2003, under the Ministry of Public Finance and became operational in January 2004.
Orphan structure or Orphan SPV or orphaning are terms used in structured finance closely associated with creating SPVs ("Special Purpose Vehicles") for securitisation transactions where the notional equity of the SPV is deliberately handed over to an unconnected 3rd party who themselves have no control over the SPV; thus the SPV becomes an "orphan" whose equity is controlled by no one.
1.04_01 [3] December 2, 2016: SAF-T v1.0: Portuguese Tax Authority / Autoridade Tributária e Aduaneira: Romania: SAF-T: 2.4.6: January 1, 2022 [19] SAF-T v2.0: National Agency for Fiscal Administration (ANAF) Article 59 1 of the Law 207/2015 on the Fiscal Procedural Code; Order 1783/2021 of the President of National Agency for Fiscal ...
A special-purpose entity (SPE; or, in Europe and India, special-purpose vehicle/SPV; or, in some cases in each EU jurisdiction, FVC, financial vehicle corporation) is a legal entity (usually a limited company of some type or, sometimes, a limited partnership) created to fulfill narrow, specific or temporary objectives.
A Link Trainer on display at the Air Zoo A Link Trainer on display at the Frontiers of Flight Museum A Link Trainer on display at the Silent Wings Museum A Link Trainer on display at the Texas Air Museum. One is on display at the Fagen Fighters WWII Museum in Granite Falls, Minnesota. It includes the instructor's station. [citation needed]
An Irish Section 110 special purpose vehicle (SPV) or section 110 company is an Irish tax resident company, which qualifies under Section 110 of the Irish Taxes Consolidation Act 1997 (TCA) for a special tax regime that enables the SPV to attain "tax neutrality": i.e. the SPV pays no Irish taxes, VAT, or duties.
The South African Institute of Professional Accountants (SAIPA) is a professional association of accountants based in South Africa.As of 2019, the institute claims to have more than 10,000 members.
The SA-32T was developed by Ed Swearingen from his Swearingen SX-300 piston-engined homebuilt aircraft on behalf of the Jaffe Aircraft Corporation, who hoped to sell it as a relatively low-cost military trainer. [1] [2] The resulting design was a low-wing cantilever monoplane, with a mainly metal structure, but with composite engine cowlings ...