Hedge Fund
Treasury Bills are loans to the federal government that mature at terms ranging from a few days to 52 weeks.A Treasury Bill (T-Bill) is a short-term U.S. government debt obligation backed by the Treasury Department with a maturity of one year or less. Treasury bills are usually sold in denominations of $1,000. However, some can reach a maximum denomination of $5 million in non-competitive bids. These securities are widely regarded as low-risk and secure investments.
The Treasury Department sells T-Bills during auctions using a competitive and non-competitive bidding process. Noncompetitive bids—also known as non-competitive tenders—have a price based on the average of all the competitive bids received. T-Bills tend to have a high tangible net worth. The longer the maturity date, the higher the interest rate that the T-Bill will pay to the investor.
Treasury Note matures in 2 to 10 years. A Treasury note (T-note for short) is a marketable U.S. government debt security with a fixed interest rate and a maturity between two and 10 years. Treasury notes are available from the government with either a competitive or noncompetitive bid. With a competitive bid, investors specify the yield they want, at the risk that their bid may not be approved; with a noncompetitive bid, investors accept whatever yield is determined at auction.A Treasury note is just like a Treasury bond, except that they have differing maturities—T-bond lifespans are 20 to 30 years.
Treasury Bond matures in 20 or 30 years. Treasury bonds (T-bonds) are government debt securities issued by the U.S. Federal government that have maturities greater than 20 years. T-bonds earn periodic interest until maturity, at which point the owner is also paid a par amount equal to the principal. T-bonds pay semiannual interest payments until maturity, at which point the face value of the bond is paid to the owner. Treasury bonds are part of the larger category of U.S. sovereign debt known collectively as treasuries, which are typically regarded as virtually risk-free since they are backed by the U.S. government's ability to tax its citizens.
Along with Treasury bills, Treasury notes, and Treasury Inflation-Protected Securities (TIPS), Treasury bonds are one of four virtually risk-free government-issued securities.
Bond prices and yields move in opposite directions—falling prices boost yields, while rising prices lower yields.
The 10-year yield is used as a proxy for mortgage rates. It's also seen as a sign of investor sentiment about the economy.
A rising yield indicates falling demand for Treasury bonds, which means investors prefer higher-risk, higher-reward investments. A falling yield suggests the opposite.
Ceiling per hour= Historical data / per hour / Max
Floor = Historical data / per hour / Min
\Price > Ceiling = New Ceiling
Commonly use Activation
Python
ARK Invest
Ark Global Acquisition Corp. -- chngned name as Alkuri Global Acquisition Corp (NASDAQ: KURIU, KURIW) by 5 March.
ARKK
ARK INNOVATION ETF
https://ark-funds.com/arkk
ARKQ
ARK Autonomous Technology & Robotics ETF
https://ark-funds.com/arkq
ARKW
ARK Next Generation Internet ETF
https://ark-funds.com/arkw
ARKG
ARK Genomic Revolution ETF
https://ark-funds.com/arkg
ARKF
ARK Fintech Innovation ETF
https://ark-funds.com/fintech-etf
ARKX
https://ark-funds.com/arkx
文件C88 & C79
1、什么是C88文件？
C88文件简称海关进口单据也叫做欧盟统一报关单，这个是海关寄给清关公司的一份文件，在相关业务完成之后，卖家就可以找清关公司要C88文件。
如欲从海关当局获得处理或使用货物的许可，须向海关提交“欧盟统一报关单”(Single Administrative Document，简称SAD，进口、出口和过境通用，在英国又称海关c88表)。根据《欧共体海关法典》和《欧共体第2454/93号条例》，在欧盟所 有成员国，均应使用“c88”进行报关。“欧盟统一报关单”一式八联，第一联至第三联由出口国使用，第四联至第八联跟着货走。无论电子报关单还是纸质报关 单，海关接受申报后，均会向报关人发放一个唯一的申报编号，格式为：三位口岸代码，六位号码(包括0)，一位字母，六位接受申报日期。
根据欧盟法律规定，报关人应为欧盟常住居民或在欧盟拥有永久营业地点或注册办公室的公司。但是，如系过境申报、暂准进口申报，或仅偶尔作为申报人申报进口货物(不进行经常性的进口活动)，可不受此限制。
“c88文件”可由进口商或其代理人提交海关当局。代理形式分为两种：
(1)直接代理：代理人以委托人的名义代表委托人申报(委托人承担缴纳税费责任)。
(2)间接代理：代理人以自己的名义代表委托人申报(连带责任，委托人和代理人均可被要求承担缴纳税费责任)。
2、什么是C79文件？
C79文件是英国税务申报的关键性文件，它是英国海关每个月给跨境进口商寄发的税单，记录着跨境电卖家当月进口增值税的总和，这份文件一般而言，当月C79的资料会在次月才能收到。因为很多跨境卖家在英国本土没有注册公司，就用税务代理公司的注册地址申请VAT,所以海关每月都将税单寄到代理注册VAT公司的地址，则就是说，C79文件就是税务代理代你拿取的申报文件。在现阶段，英国税务申报是三个月申报一次，进口增值税的申报就是以此为蓝本作为税务计算的依据的一部分，根据实际应缴纳的税费 = 销售增值税 – 进口增值税的公式，C79文件是可以在税务申报时抵扣进口增值税的。
3、C88和C79有什么区别？
从上面的文件解释，可以看出，C88文件就是海关进口单据，而C79文件就是税务申报性文件，这两者是有区分的，两份文件来源从不同的地方，C88来源清关公司，是清关公司提供的资料，而C79则有可能来源于你的税务代理，作为跨境卖家注意记得向你的税务代理与清关公司拿取这两份不同的资料，也不要将这两份资料混淆。
C88文件简单理解为，英国海关为卖家货物需要交多少税金而开的一个初始账单，它不能代表货物放行，如果不是自己在英国清关，也不能用来抵税，但C88上面有货物需缴税金的详细情况。
跨境卖家如果需要C88税单电子档可以让清关的货代提供，一般是到港后1-2个工作日就可以提供了。由于清关系统不一样，C88的格式是会不一样的，但这份申报单对应的内容都是一样的。
4、C88和C79有什么关联？
C88跟C79虽然是两份不同的文件，但是它们是有关联的，卖家通过核对C88文件跟C79文件的数据，检查是否申报错误或是VAT税号是否被人盗用滥用。如果两者数据一致，你申报的数据就没有问题，反之，如果你的VAT税号被人盗用或滥用的情况，两者之间的数据就不一致了。
Forms & Documents
Note:
Full invoice, simplified invoice, Debit Note & Credit Note
https://www.quaderno.io/blog/4-receipts-must-know
Importer of Record and Consignee?
A consignee is an entity that takes ownership of goods once the customs clear them.
In most cases, the consignee is the one liable for paying import duties and taxes.
The consignee can be the under user or any other firm.
An importer of record is an entity liable for ensuring that the goods being imported align with the international or local import legislation.
The importer of record ensures that all the import preparations are complete.
They also submit all the import documentation.
For some people, they tend to confuse between an import of record and a consignee.
The confusion arises as both entities deal with the import of goods.
Besides, the main difference is that the importer of record is an accredited official allowed by the government to act as an importer.
A consignee cannot take up such a role.
Also, the importer of record services are well accustomed to the customs laws. Something that most consignee lack.
If you do not wish to have any confusion about who owns the goods when you conduct a transaction with a supplier or distributor, then make use of an importer of record.
This is because they will temporarily own the goods until the goods are imported.
What Are the Responsibilities of Being an Importer of Record?
An importer of record is responsible for:
Ensuring that the goods obey the import regulation set in the country.
Payment of duties, taxes, and any other fee required while importing goods.
Filling the right permits, documents, and licensing of the goods.
Product classification.
Border and customs protection.
Aid with accessing custom bond paperwork for imports.
Ensuring that they have a power of Attorney at hand in case the importer cannot be there during the delivery time.
Can A Foreign Company Be an Importer of Record?
Yes, a foreign company can be an importer of record.
However, customs and border protection requires the foreign company to have an agent in the state where the goods are being imported.
For you to be recognized as a foreign company importer of record, you need to have an importer number issued by the country you are importing the goods to.
Also, you need to have custom goods for your cargo.
Ensure that you have a copy of the importer’s article of incorporation.
Also, you need a document that allows you to have the power of attorney that will come in handy during the customs clearance.
Make certain that the document is signed by two of your firm’s officers.
Include the formal ID documents for the two officers.
What Does Importer of Record Mean in Shipping?
In shipping, the importer of record is the party liable for ensuring that all goods being imported follow the legal and customs rules.
How Do You Become an Importer of Record?
If you wish to become an importer of record, here are some of the qualifications you ought to meet. Note that the list is not limited to:
You ought to own the goods being imported or have a financial interest in them.
A copy of a contract between the consignee and the importer.
An original copy of the arrival notice.
A confirmation of the sale, this ought to have the purchaser’s signature.
An original endorsed bill of landing.
A copy of the CBP form 301 bond.
A proof that the importer is endorsed to conduct business in their state.
Submit any contract the importer might have between them and the manufacturer.
Have verification of the point of contact and the firm that takes the goods’ command upon cargo release.
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Offical sites
Republic of Slovenia Government Portal
Slovenia Business Point
Import to Slovenia
https://www.fu.gov.si/en/customs/areas_of_work/import_of_goods/#c3223
EU Custom and Tax
https://ec.europa.eu/taxation_customs/business/customs-procedures_en
Sloveia Custom
https://www.fu.gov.si/en/customs/work_with_us/e_customs/
EU Custom declaration
What is the identification procedure for VAT purposes for a foreign company that is not established but which carries out business activities in Slovenia?
Even if a company's head office is in another state and the company carries out activities in Slovenia only occasionally, it must be identified for VAT purposes.
It must obtain a Slovenian tax identification number and submit accounts for the tax period to calculate tax due. A foreign taxable person who obtains a tax identification number and VAT identification number in Slovenia is obliged to submit monthly VAT returns.
Obtaining a Slovenian tax number for a foreign business
http://eugo.gov.si/en/running/taxes/value-added-tax-vat/
No Tax Representative in Slovenia, but Tax Agent
https://www.asd-int.com/en/tax-representation-slovenia/
VAT in Slovenia
Foreign companies may register in Slovenia for VAT without the need to form a local company; this is known as non-resident VAT trading. There is no VAT threshold in Slovenia for the registration of non-resident traders; a VAT number must be in place before the commencement of taxable supplies.
https://www.tmf-group.com/en/services/companies/accounting-tax/vat/country-profile/slovenia/
Slovenia State Tax Portal -- Submit for VAT registration
https://edavki.durs.si/EdavkiPortal/OpenPortal/CommonPages/Opdynp/PageA.aspx
Invest Slovenia
https://www.investslovenia.org/
Consulent Fiscal Representative
Logistics and Warehouse service providers
http://www.tls.si/en/warehousing.php
https://gls-group.eu/SI/en/gls-slovenia
HS code database by World Customs Organization
TARIC Consultation (EU Duty Rate)
https://ec.europa.eu/taxation_customs/dds2/taric/taric_consultation.jsp?Lang=en
VAT by European Commission
https://ec.europa.eu/taxation_customs/business/vat/what-is-vat_en
EU VAT by topics
https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-topic_en
VAT rates
https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-topic/vat-rates_en
https://ec.europa.eu/taxation_customs/business/vat/eu-country-specific-information-vat_en
Invoice Requirement for EU VAT
1. the invoice date;
2. the sequential number which uniquely identifies the invoice;
3. the name and address of the taxable person and identification number for VAT purposes under which the supply of goods or services was carried out;
4. the quantity and nature of the goods supplied or the extent and nature of the services rendered;
5. the amount of VAT to be paid or the information required for its calculation:
6. a clear and unambiguous indication of the original invoice and the concrete details that are modified if the invoice is the document or message that amends or refers specifically and unambiguously to the initial invoice.
National Tax websites of EU counties
https://ec.europa.eu/taxation_customs/national-tax-websites_en
中國海關 HS Code 85099000
中國海關 HS Code73239300
中國海關HS Code 查詢
http://www.customs.gov.cn/customs/302427/302442/jckszspjpmzscx/index.html
https://www.easyship.com/blog/how-to-calculate-taxes-duties-when-shipping-internationally
Valuation method:
UKCA Marking and CE Marking
https://www.gov.uk/guidance/using-the-ukca-marking#when-to-use-the-ukca-marking
VAT
https://www.gov.uk/guidance/vat-and-overseas-goods-sold-directly-to-customers-in-the-uk
VAT When to register
https://www.gov.uk/vat-registration/when-to-register
VAT and overseas goods sold directly to customers in the UK
The seller will not need to charge and account for VAT if the customer gives them their VAT registration number.
Goods exported from the UK from 1 January 2021 (VAT Notice 703)
https://www.gov.uk/guidance/vat-on-goods-exported-from-the-uk-notice-703
