Traduction de «Activité à l'étranger » (Français → Anglais) :

if the parent entity holds the foreign operation indirectly, whether the hedged risk may include only the foreign exchange differences arising from differences in functional currencies between the foreign operation and its immediate parent entity, or whether the hedged risk may also include any foreign exchange differences between the functional currency of the foreign operation and any intermediate or ultimate parent entity (i.e. whether the fact that the net investment in the foreign operation is held through an intermediate parent affects the economic risk to the ultimate parent);

The carrying amount of the net assets of a foreign operation that may be designated as the hedged item in the consolidated financial statements of a parent depends on whether any lower level parent of the foreign operation has applied hedge accounting for all or part of the net assets of that foreign operation and that accounting has been maintained in the parent’s consolidated financial statements.

This procedure does not apply to companies as defined in Article 2 of the Income Tax Act, (that is, international holding/trading companies) and to companies which own a vessel registered under the Merchant Shipping Act, and where the resident participation does not exceed 20 %.PLforeigners, who have received permission for residence on the territory of Poland, permission for tolerated stay, refugee status granted in Poland or who enjoy temporary protection on its territory, may undertake and pursue economic activity on the territory of Poland on the same rules as Polish citizens.Following reciprocity requirements, if ratified internatio ...[+++]nal agreements do not provide otherwise, foreign persons may take up and pursue economic activity on the territory of Poland on the same rules as entrepreneurs having their seat in Poland.When there is no reciprocity, foreign persons have the right to undertake and pursue economic activity on the territory of Poland only in a form of limited partnership, limited liability company and joint-stock company; they have also right to join these companies or to take and buy their shares or stocks.ROthe sole administrator or the Chairman of the Board of Administration as well as half of the total number of administrators of a commercial company shall be Romanian citizens unless otherwise stipulated in the company contract or in its statutes.

| Law on foreign companies' branches SEa foreign company (which has not established a legal entity in Sweden) shall conduct its commercial operations through a branch, established in Sweden with independent management and separate accounts. Building projects with a duration of less than a year are exempted from the requirements of establishing a branch or appointing a resident representative.SEthe managing director of a branch shall reside within the EEA (European Economic Area) [1].SEforeign or Swedish citizens not residing in Sweden, who wishes to conduct commercial operations in Sweden, shall appoint and register with the local authority a resident representative responsible for such activities.LTat least one of representative of the for ...[+++]eign company branch must be resident in Lithuania.PLbranches — to conduct economic activity on the territory of Poland, foreign entrepreneurs may establish branches, following the rule of reciprocity requirements, if ratified international agreements do not state otherwise.

Cultural activities involving foreign music, literature or films, holidays abroad, town-twinning activities, voluntary service abroad can be promoted as opportunities for learning about other cultures and languages (> Action I.4.1)

For activities relating to the representation or defence of a client in legal proceedings, lawyers who have qualified outside of the country in question may be required to work in conjunction with a local lawyer.