Entrepreneurs. Natural persons, legal entities or persons and companies with legal capacity with whom the Rental Company enters into business relations and who are acting in a commercial or self-employed professional capacity. Renters: Both consumers and entrepreneurs who rent motorhomes from the Rental Companies.
Entrepreneurs. Conformément à ses lois et à ses règlements, le Gouvernement des États-Unis peut ac- corder des contrats d'acquisition d'articles ou de services y compris des contrats de cons- truction aux Antilles néerlandaises et à Aruba. Les contrats peuvent être accordés à n'importe quelle entreprise et comprendre des travaux de construction et autres services avec le personnel des États-Unis. Les entrepreneurs peuvent employer des ressortissants des États-Unis ou des ressortissants d'autres pays. Conformément à la politique de transpa- rence et de compétition ouverte des États-Unis dans le processus de sollicitation de con- trats, le Gouvernement des États-Unis examinera avec attention les offres des entrepreneurs qui résident dans les Antilles néerlandaises et à Aruba.
Entrepreneurs. Relief can reduce your tax rate to 10% on a gain of up to £10m, but this relief is under threat from a pre- election promise to review and reform it. If you want to be sure of benefiting from this relief, take advice and be prepared to act quickly. To be eligible to use Entrepreneurs’ Relief you must meet these conditions for at least 24 months ending with the date of the sale: • be an employee, director or company secretary of the company or of another company in the same trading group • hold at least 5% of the ordinary share capital of the company • hold at least 5% of the voting rights of the company • be entitled to at least 5% of the distributable profits available to the equity holders • be entitled to at least 5% of the profits and assets available for distribution to equity holders on the winding up or • be entitled to receive at least 5% of the total proceeds on the sale of the entire company If you plan to sell your company and carry on the business on a smaller scale as an individual or partnership, or start up the same business again within two years, you can be caught by anti- avoidance legislation which will tax the gain as income. •
