Proceso de liquidacion de operaciones de opciones sobre acciones
Para tal efecto se utiliza la nomenclatura arancelaria Andina vigente:. Lechugas Lactuca sativa y achicorias, comprendidas la escarola y la endibia Cichoriumspp. Medicamentos excepto los productos de las partidas Clasificados por las sub partidas Para tal efecto se utiliza la nomenclatura arancelaria andina vigente:.
Para tal efecto se utiliza la nomenclatura arancelaria Nandina vigente:. Avena para la siembra - Adicionado por la Ley de Sorgo para la proceso de liquidacion de operaciones de opciones sobre acciones - Adicionado por la Ley de Habas de soya para la siembra.
Nuez y proceso de liquidacion de operaciones de opciones sobre acciones de palma para la siembra. Partes para Kits repuestos Partes y accesorios surtidores repuestos Partes y accesorios compresores repuestos Estatuto Tributario Nacional Art. Bienes que no causan el impuesto.
El impuesto sobre la renta y sus complementarios constituyen un solo impuesto. Impuesto de las personas naturales, residentes y no residentes. Residencia para efectos tributarios. Bienes destinados a fines especiales. Sociedades y entidades sometidas al impuesto. Concepto de sociedades y entidades nacionales para efectos tributarios.
Sociedades limitadas proceso de liquidacion de operaciones de opciones sobre acciones asimiladas. Entidades cooperativas que son contribuyentes. Renta de los consorcios y uniones temporales. Otros contribuyentes del impuesto sobre la renta. Otros contribuyentes del impuesto sobre la renta y complementarios.
Las sociedades y entidades extranjeras son contribuyentes. Concepto de sociedad extranjera. Adicionado Ley de Entidades que no son contribuyentes. Otras entidades que no son contribuyentes.
No son contribuyentes los fondos de inversion, los fondos de valores y los fondos comunes. Ingresos de fuente nacional. Ingresos que no se consideran de fuente nacional.
Los ingresos son base de la renta liquida. Valor de los ingresos en especie. Ingresos en divisas extranjeras. Ingreso por diferencia en cambio. Tratamiento del factoraje o factoring para efectos impuesto sobre la renta y complementarios. Tratamiento tributario de las acciones preferentes. Ingresos de las madres comunitarias. Proceso de liquidacion de operaciones de opciones sobre acciones no gravadas para los socios o accionistas.
Utilidad en venta de inmuebles. Componente inflacionario de los rendimientos financieros. Componente inflacionario de rendimientos y gastos financieros. Los premios en concursos nacionales e internacionales. Las participaciones y dividendos.
Aportes a los fondos de pensiones y pago de las pensiones. Ingresos no constitutivos de renta o ganancia ocasional. Naturaleza de los activos distribuidos en liquidaciones de sociedades limitadas.
Sistema para establecer el costo de los activos movibles enajenados. Costo fiscal de activos. Costo de los activos fijos. Ajuste al costo de los activos fijos. Costo de los bienes incorporales. Costo fiscal de las inversiones. Costo de los bienes incorporales formados. Costo promedio de las acciones. Ajuste al costo fiscal de acciones y participaciones. Paz y salvo por cuotas de fomento arrocero, cerealista y cacaotero.
Parte del componente inflacionario no constituye costo. Componente inflacionario que no constituye costo. No deducibilidad de los costos originados en pagos realizados a vinculados economicos no contribuyentes. La renta bruta de los socios o accionistas es la parte gravable de los dividendos o participaciones percibidos. Costo del ganado vendido. Ingresos netos y primas netas. Las sumas pagadas como renta vitalicia son deducibles. Contratos de fiducia mercantil. Rentas de trabajo Art. Valor de los gastos en especie.
Las expensas necesarias son deducibles. Cuotas de manejo de tarjetas. Tratamiento tributario de los pagos basados en acciones. El componente inflacionario no es deducible. Requisitos para su procedencia. Los pagos a la casa matriz son deducibles. Otros pagos no deducibles. Requisitos de los beneficiarios de las donaciones.
Modalidades de las donaciones. Requisitos de las deducciones por donaciones. Agotamiento normal a base de porcentaje fijo. Factores que integran el costo.
Las limitaciones a costos se aplican a las deducciones. Periodo improductivo o fuerza mayor. Bases y porcentajes de renta presuntiva. Exclusiones de la renta presuntiva. Concepto de valor patrimonial neto. Porcentaje que constituye renta liquida. Rentas de trabajo exentas. Rentas exentas por derechos de autor.
Renta exenta de las empresas comunitarias. Renta exenta de las zonas francas. Renta exenta de los usuarios de las zonas francas. Intereses de proceso de liquidacion de operaciones de opciones sobre acciones bch emitidas con anterioridad al 30 de septiembre de Indemnizaciones por seguros de vida.
Renta exenta para nuevas empresas en la zona del nevado del Ruiz. Concepto de nueva empresa en la zona del nevado del Ruiz. Renta exenta para empresas que reanuden actividades en la zona del nevado del Ruiz. Rentas exentas en empresas editoriales.
El precio al que el Cliente puede comprar. El precio al que el Cliente puede vender. Usted debe obtener su propio asesoramiento financiero, legal, fiscal y otros asesoramientos profesionales. El presente Contrato se celebra durante un tiempo indefinido.
Los clientes no deben invertir en monedas virtuales en caso de que no tengan el conocimiento y la experiencia necesarios con estos productos. IQ Option Europe Ltd. The Company will offer Services to the Client at the absolute discretion of the Company subject to the provisions of section 7 below.
The Company reserves the right to register and operate other website s for identifying suitable opportunities and creating consumer interest and awareness towards the Services to specific countries, which contain information and disclosures to the Clients and prospective clients in a foreign language. The Company may provide all company documents in languages other than English for informational purposes only.
Any translations provided do not bind the Company legally and the Company is not responsible for the accuracy of the information therein. The Client should also refer to the Website in English for information on the Company and its policies. The Client accepts this Agreement by registering a Trading Account on the Website proceso de liquidacion de operaciones de opciones sobre acciones depositing funds. By accepting the Agreement, the Client enters into a legal and binding agreement with the Company.
Any agreement between the Company and its Clients and the procedure to be followed under it, is governed by the Distance Marketing of Consumer Financial Services Law N. By accepting this current agreement, the Client confirms that they are able to receive information, including amendments to the present agreement either via email or through the Website.
In case a Client wishes to have a printed Agreement, duly signed and stamped by the Company, the Client must download from the website at www. This Agreement will be stored in a Durable Medium and accessible inside the Account and the Client can freely consult it at any time.
In this Agreement, except where the context otherwise requires, the following terms shall have the following meaning:. Headings of the paragraphs shall be used solely for ease of reference and proceso de liquidacion de operaciones de opciones sobre acciones not affect the contents and interpretation of the Agreement.
Proceso de liquidacion de operaciones de opciones sobre acciones the context otherwise requires, reference to persons shall also include legal persons, the singular shall include the plural and vice-versa and either gender shall include the other. Reference to any agreement including without limitation, this Agreement or to any other document, shall be deemed to include references to them as these may from time to time be amended, expanded or replaced and to all agreements and documents, which are declared to be supplementary to them or are attached thereto.
Subject to the Client fulfilling the obligations under this Agreement, the Company shall facilitate the execution of relevant transactions requested by the Client and allowed by the capabilities of the Company and the Agreement.
The Company shall carry out all transactions as provided in this Agreement on an execution-only basis, neither managing the account nor advising the Client. The Company is entitled to execute transactions requested by the Client proceso de liquidacion de operaciones de opciones sobre acciones provided in this Agreement even if the transaction is not beneficial for the Client. The Investment and Ancillary Services which the Company should provide under the terms of the Agreement are stated below, and the Company will provide them in its capacity as a market maker under the terms of this Agreement.
The Services that the Company has the right to provide in relation to one or more Financial Instruments as specified in its CySEC license and as per the terms of the Agreement are the following:. Without derogation from the above, the Company reserves the right, acting reasonably, to suspend or refuse access to and use of the Trading Platform to anyone at its sole and proceso de liquidacion de operaciones de opciones sobre acciones discretion.
Any reports, news, opinions and any other information which may be provided by the Company to the Client, aim to facilitate the Client in making his own investment decisions and do not constitute personal investment advice. Unless such written agreement has been entered into between the Client and the Company, the provision of reports, news, opinions and any other information by the Company to the Client does not constitute investment advice or investment research.
The Client agrees and acknowledges that he shall be exclusively responsible for any investment strategy, transaction or investment and he shall not rely on the Company for this purpose and the Company shall have no responsibility whatsoever, irrespective of any circumstances, for any such investment strategy, transaction or investment.
The Client has the right to cancel his order given to the Company within 3 seconds after the moment of giving such order to proceso de liquidacion de operaciones de opciones sobre acciones Company hereinafter referred to as the "Cancellation".
Three seconds from the moment of giving the order to the Company by the Client via the platform, the Company may but is not obliged to offer to buyout the option from the Client and the Client have the right to agree to such offer hereinafter referred to as the "Buyout". The Client is entitled to use such Cancellation or Buyout option subject to the conditions specified on the platform. Such conditions can also include the fee charged by the Company.
Such fee is specified on the platform. The Company is obliged to provide all necessary information as to the conditions of Cancellation and Buyout, their cost, etc. The Client acknowledges and agrees that provision of such information on the platform is sufficient. When registering for a trading account with the Company, the Client must provide their personal data and verify their email address and telephone contact number. The Client is unable to proceed in his account registration unless this information is provided.
Clients will be unable to proceed to the trading platform without completing their account identification. Verification documents may include but are not limited to:. Depending on the method of deposit, the Company reserves the right to request supporting documentation in order to verify the beneficial owner of the account from which funds have been sent.
In the case of Credit or Debit Cards deposits, the Company will request a scan copy of the front and back of the card. The Client should ensure to only leave available the first 6 and last 4 digits of the card number. It is understood that the Company, under applicable regulations, is not required to accept a person as a Client until all documentation required by the Company have been received, properly and fully completed by the person and all internal checks have been satisfied.
The Client agrees to:. The Client authorizes the Company to use such information to perform internal checks. The Company may, at its discretion and depending on the deposit amount of the Client, give the client up to fourteen 14 days from the date of deposit, to provide supporting documents for the verification of the account.
During this time, the Client will have access to the trading platform. The Company is required under MiFID II to categorize any Client as eligible Counterparty, Professional Client or Retail Client so that when carrying out business with a Client, the Company can provide the level of information, services and protection that is appropriate to and consistent with a Client categorization. The Client has the right to request in writing to be categorized as a Professional Client provided the relevant criteria and procedure are fulfilledbut in such case the Client will be afforded fewer regulatory protections.
The Company will assess specific quantitative and qualitative criteria in accordance with the provisions of the Law and the change of categorization will depend on its absolute discretion. The Client has the right to register only one Trading Account, if any Client has multiple Trading Accounts then the Client needs to inform the Company in relation to these Trading Accounts before carrying out any transactions. If for any reason, the Company is not informed of any multiple Trading Accounts and discovers this to be the case, the Client will be contacted in order to choose which account they wish to keep.
All other accounts will be blocked and Client's funds will be refunded back to the Client. Any losses incurred as a result of trading will not be refunded to the Client. The Client confirms that the purpose and reason for registering and operating an IQ Option Trading account is to trade, on their own behalf, in any financial instruments and to take advantage of the services offered by the Company. The Client warrants that should the reason for operating an IQ Option Trading account change, they will inform the Company immediately.
This indemnity shall survive termination of this Agreement. The Company shall not proceso de liquidacion de operaciones de opciones sobre acciones liable for any loss, expense, cost or liability incurred by the Client in relation to this Agreement, unless such loss, expense, cost or liability is resulted from gross negligence, willful default or fraud by the Company.
Notwithstanding the provisions of paragraph 6. The Company shall not be liable for any loss of opportunity as a result of which the value of the Financial Instruments of the Client could have been increased or for any decrease in the value of the Financial Instruments of the Client, regardless of the cause, unless such loss is directly due to gross negligence, willful default or fraud on the part of the Company.
The Company shall not be liable for any loss which is the result of misrepresentation of facts, error in judgment or any act done or which the Company has omitted to do, whenever caused, unless such act or omission resulted from gross negligence, willful default or fraud by the Company.
The Company shall not be liable for any act or omission or for the insolvency of any counterparty, bank, custodian or other third party which acts on behalf of the Client or with or through whom transactions on behalf of the Client are carried out.
By accepting this Agreement, the Client accepts that he has read and understood all provisions of this Agreement and related information on the Website. The Client accepts and understands that all orders received shall be executed by the Company as the counterparty of the transaction in its capacity of Market Maker. The Client authorizes the Company to rely and act in accordance with any order, which appears to have been placed and has been reasonably accepted as such by the Company by the Client in accordance with the provisions of paragraph The Client may transmit orders to the Company via the Trading Platform or in such other manner proceso de liquidacion de operaciones de opciones sobre acciones it may be specified from time proceso de liquidacion de operaciones de opciones sobre acciones time, provided the Company is satisfied, at its absolute discretion, as to the identity of the person placing the order as well as for the validity of the order.
The Client agrees that: Any orders of the Client, once placed, cannot be revoked or amended, except where the Company can and shall allow the Client to revoke or amend the relevant order. Reception of the order by the Company shall not constitute acceptance and acceptance shall only be constituted by the execution of the order by the Company. The Company shall be obliged to execute the Client's orders sequentially and promptly. The Client acknowledges and accepts a the risk of mistakes or misinterpretations in the orders sent through the Trading Platform due to technical or mechanical failures of such means, b the risk of delay or other problems as well as c the risk that the orders may be placed by unauthorized persons and agrees to indemnify the Company in full for any loss incurred as a result of acting in accordance to such orders.
The Client accepts that during the execution of his order, the Company shall have no responsibility as to its content or the identity of the person placing the order, except for gross proceso de liquidacion de operaciones de opciones sobre acciones, willful default or fraud by the Company. The Company undertakes to provide adequate notification to the Client in case proceso de liquidacion de operaciones de opciones sobre acciones CFD position will be liquidated by the Company and shall provide no less than 5 five working days notice before proceeding with the liquidation.
In such cases, the Company may close any or all Trading Proceso de liquidacion de operaciones de opciones sobre acciones. The Client agrees and declares that:. The Client undertakes to notify the Company immediately if the Client notices or has any reason to suspect that:. The Client acknowledges that the provision of the Service s may involve information being transported over an open network.
Information is therefore transmitted regularly and without control across borders. The Company takes reasonable steps to avoid information being intercepted and read by third parties, by utilizing techniques such as encryption, however it is not always possible to avoid someone other than the Company from gaining access to information about the Client and the Client dealings with the Company.
The Client acknowledges that the Company will not take action based on the orders transmitted to the Company for execution by electronic means other than those orders transmitted using the predetermined electronic means such as the Trading Platform, and the Company shall have no liability towards the Client for failing to take action based on such orders.
Telephone instructions related to trading activities, are currently not permitted. The Company reserves the right, at its discretion, to amend this term in the future. Orders can be transmitted to the Company for execution, only within the operating trading time. The Client acknowledges and agrees that the Company has the right to close any transaction, at its sole and absolute discretion without providing prior notice to the Client if the underlying asset or contract on which the transaction is based settles on an expiry date as determined by the relevant financial market, in which the said asset is traded such time referred to as 'Closing Time' and the relevant expiring transaction referred to as an 'Expiring Transaction'.
The Company will not be obligated to take actions to roll over an open position in an Expiring Transaction. It should be made clear that any maintenance fees shall not exceed the total balance of such Inactive Account. The Client acknowledges that the Company will have the right, at any time and for any reason and without justification, proceso de liquidacion de operaciones de opciones sobre acciones its sole discretion, to refuse to execute orders, including, without limitation, in the following circumstances:.
Any such refusal by the Company shall not affect any obligation, which the Client may have towards the Company. Consequently, in the event of default on the part of the bank or other institution, which causes a shortfall in the funds held in the pooled Bank account, the Client may share proportionately in that shortfall. Unless otherwise agreed in writing by the Company and the Client, this Agreement shall not give rise to any rights other than those set out herein or to any credit facilities.
The Client has the right to withdraw the funds, which are not used for margin covering, free from any obligations from his account without closing the said account.
The funds transfer withdrawal from Trading Account is achieved within proceso de liquidacion de operaciones de opciones sobre acciones hours after receiving from the Client a withdrawal request instruction. Then the transferring amount reduces the balance of the Client's Trading Account on the day the withdrawal request is processed. The Company reserves the right to decline a withdrawal request if the request is not in accordance with this Agreement or to delay the processing of the request if not satisfied with full documentation of the Client.
The Client agrees to pay any incurred bank transfer fees when withdrawing funds from his account to his designated bank account. Withdrawals should be made using the same method used by the Client to fund his Trading Account and to the same remitter. The Company reserves the right to decline a withdrawal with specific payment method and to suggest another payment method where the Client needs to complete a new withdrawal request.
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