Aleko-141

Официальный рекламный проспект В/О Автоэкспорт, посвященный автомобилю Автомобильного завода имени Ленинского Комсомола (АЗЛК) Aleko-141 (Москвич-2141).

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Whether a foundation’s oversight authority is federal, cantonal or municipal will depend on where the foundation council is situated, and also the jurisdiction within which it will carry out its purposes. Each supervisory authority issues regulations which supplement the Civil Code and Commercial Code provisions relating to foundations. PEER REVIEW REPORT – PHASE 1: LEGAL AND REGULATORY FRAMEWORK – SWITZERLAND © OECD 2011 COMPLIANCE WITH THE STANDARDS: AVAILABILITY OF INFORMATION – 41 Financial intermediaries and foundations 124.

PEER REVIEW REPORT – PHASE 1: LEGAL AND REGULATORY FRAMEWORK – SWITZERLAND © OECD 2011 COMPLIANCE WITH THE STANDARDS: AVAILABILITY OF INFORMATION – 43 imprisonment of up to 5 years (art. 251 and 253, CP). In respect of accounting record obligations, a failure to keep the required accounts can also imply a penal sanction (art. 166, CP). The person who fails to keep the accounting records required under the ORC can also be fined by the tax authorities (see for example art. 174, LIFD). 131. For tax obligations in respect of ownership and accounting information, a person who intentionally or negligently does not provide information required under the LIFD, may be fined up to CHF 10 000 (EUR 7 800) (art.

The threshold of a “significant amount” is determined by FINMA, the Federal Gaming Board and the self-regulatory organizations (art. 3 al. 5 AMLA), and can vary according to the type of transaction. In most cases, it will be CHF 25 000 (EUR 19 500). PEER REVIEW REPORT – PHASE 1: LEGAL AND REGULATORY FRAMEWORK – SWITZERLAND © OECD 2011 COMPLIANCE WITH THE STANDARDS: AVAILABILITY OF INFORMATION – 51 159. All client identity and transaction documents must be maintained for at least ten years from the end of the business relationship or of the transaction (art.

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