Sell Onlinedefinition of business

Sell Onlinedefinition of businessHow do you make your products appear relevantly to your customer base? The methods you implement to make customers aware of target products and how you structure the interaction between product and consumer will largely affect online sales.

Many small businesses have found considerable success withecommerce, which means selling products and services through online stores. For online stores to be successful, they must be equipped with efficient shopping cart software, which makes it possible to products in catalog shion, manage inventory and shipping, as well as take payments in realtime.

The best sales tool you have is probably at your fingertips already. Not a computer. Not a register. Not a laptop. Not a let. Keep looking Just reach for your trusted, smartphone. Now you can use it to make sales anywhere that life may take you.

Secure Transaction For your protection, this website is secured with the highest level of SSL Certificate encryption.

Online commerce involves multiple transactions or the transfer of payment information across a secure Internet connection in exchange for goods and services. Online selling enables small business entrepreneurs to electronically commercialize products with no barriers of time or distance.

CategorySell OnlineDeveloping An Ecommerce Strategy

CategorySell OnlineDeveloping An Ecommerce Strategy

Whether youre feeling the peer pressure to join the burgeoning online arena, or youre simply excited by the prospect of a new business channel, there are five ecommerce solutions for online stores that you should consider before you start.

CategorySell OnlineCreating an Online Shopping Cart

Ecommerce Market Research on the Internet encompasses a wide variety of information gathered for ebusiness planning and prospecting. Free ecommerce research found online is not always accurate but can be useful to track opinions, profiles and customer behavior.

CategorySell OnlineDeveloping An Ecommerce Strategy

CategorySell OnlineCreating an Online Shopping Cart

Ten steps you should take before you create a Web site for your Webbased business or should revisit if you have already eslished an online store.

CategorySell OnlineCreating an Online Shopping Cart

Increasing your website visibility on the Internet helps drive more traffic to your business, prompts more inquiries for your goods and services, increases leads, and potentially generates more sales. With a solid understanding of search marketing and a plan for how to launch your own search marketing efforts, you can begin to successfully drive more traffic to your ecommerce site and ultimately go rther in increasing your sales.

How Search Marketing Can Help Drive Your Ecommerce Business

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Whether you are starting a new business or already have a bricks and mortar store that youre ready to take online, here are six key things to consider before starting.

Building an ecommerce business takes preparation. If you take the time to plan, your chances for success will increase dramatically. Start by creating a realistic business plan. After composing your ecommerce plan it is wise to several experienced business advisors review your thought processes.

CategorySell OnlineDeveloping An Ecommerce Strategy

Ecommerce Solutions for Starting Online Stores

If youre a small business owner, odds are youve already started thinking about the upcoming holiday season. It may still be summer, but the perfect time to prepare your business for the holiday rush is right now. By starting early, you can increase your chances of profiting later. Summer is the perfect time to begin planning yourecommerce busineholidayseason strategy. Since most shoppers usually wait until November to make the bulk of their holiday purchases, you still have time to research, plan, and prepare your business for a successful holiday rush. So what should you start doing in August?

CategorySell OnlineDeveloping An Ecommerce Strategy

CategorySell OnlineDeveloping An Ecommerce Strategy

CategorySell OnlineDeveloping An Ecommerce Strategy

CategorySell OnlineDeveloping An Ecommerce Strategy

Business and Licbusiness structureensing

.  This is a erse section within the Secretary of States Office offering a wide variety of information and services.  For your convenience, this information has been categorized. For specific information, click one of the links below.  If you have any problem finding what you are looking for, please contact us at

is designed to answer many of the questions you may have when registering your business in West Virginia and to make the registration process as as possible. Click on the link aboveto download and print the guide for your convenient reference as you proceed through the registration process.

to take advantage of the incentives available to veterans who are considering registering their veteranowned business or wish to bring their outofstate veteranowned business into West Virginia. There are also valuable veteran resource links available here.

West Virginia Laws for Business and Licensing Code Book

Veteran Owned Business Waiver Boots To Business

Download theWest Virginia Business  Licensing Code Book Purchase RequestformCBPR to request a copy of the current years Code Book.

West Virginia Secretary of State encourages veterans to succeed in the transition from military service to private business ownership. Visit ourVeteran Owned Business

legal businessStarting a Business Legal FAQs

Contact a qualified business attorney to help you navigate the process of starting a business.

Q What are the benefits of having a limited liability company?

AThebusiness licenses and permitsthat a small business will need will vary depending on the business industry and the location of the business. Business licenses and permits are issued at the federal, state, city, and/or county levels. All businesses will usually need a city an/or county business license, while most businesses will also need a federalemployment identification numberEIN. You can check to see if you need an EIN and apply on theIRS website. Depending on your business industry, you made need otherfederal business licensesas well.

Being in compliance with all applicable laws and regulations when starting a business can help prevent trouble for your business in the future. Abusiness organizations attorneycan provide guidance as to the correct steps in starting your business, including information on which business licenses you will need and the best business structure for you.

AAlimited liability company LLCcombines the best aspects of a sole proprietorship and a corporation. Like a corporation, the owner of an LLC is protected from personal liability. However, unlike a corporation, an LLC is not required to observe corporate formalities. There is a tax advantage to forming an LLC as well. An LLC is not subject to double taxation like a corporation, but rather enjoys passthrough taxation, which is similar to a partnership or sole proprietorship.

For more related information and resources, you can visit FindLawsSmall Business Lawsection.

AAcorporationis a legal entity that is separate from its owner, which means that owner is shielded from personal liability except for certain situations. Corporations are subject to double taxation profits are taxed both at the corporate level and when distributed to shareholders. In order to maintain corporate status, the corporation must observe various formalities such as conducting annual meetings, recording meeting minutes, electing directors, and issuing stock certificates. While corporations are a popular business structure, they are complex and have more startup costs than other legal structures.

AThe availablelegal structures for businessesinclude sole proprietorships, partnerships, limited liability companies, and corporations. Each of structure will have its own requirements for formation and maintaining status. The tax status and owners personal liability will also vary depending on the of business structure.

Q What are my options for legal structures for my business?

AAfictitious business nameis a name that is different from the legal business name on file with the state for a sole proprietorship, it would be the business owners name. Generally, fictitious business names must be registered with the state and/or county. Since registration requirements vary from state to state, its important to check with your state laws regarding fictitious business names.

There are many things to consider whenstarting a business. Here are answers to some frequently asked questions about the legal aspects of starting a business.

AWhile your tax obligations will vary depending on the of legal structure you choose for your business, there are a fewstartup tax issuesto be aware of. First of all, it is imperative that you keep good records. You should also be sure to keep your business and personal taxes separate. Businesses can alsodeduct certain business expenses, which can lower the taxes your business owes.

Q What will my tax obligations be for my business?

Q What s of licenses would a small business need and where do I get them?legal businessStarting a Business Legal FAQs

Partnershbusiness structureip

register your partnership with Consumer Afirs Victoria CAVif setting up a

Get your fillable Tax File Number declaration form

If operating as a business enterprise, the partnership registers to collect Goods and Services Tax GST when annual turnover passes , payable monthly, quarterly or annually. The ATOs personal services income rules may apply if youre a consultant or contractor in a partnership.

A partnership has its own Tax File Number TFN, and usually an Australian Business Number ABN and lodges its own, separate tax return. However, once the ATO assesses this, the partnerships profits are ided among the partners as set out in the partnership agreement.

Each partner then adds their share of the profit or loss to their personal income tax for assessment by the ATO.

apply for the relevantlicences and registrations

A partnership is formed when two or more people up to go into business together. Partnerships can either be general or limited.

The ATOs information onPartnership Tax Returnwill help when filing your returns.

check that your proposed business name doesnt infringe on existing trademarksif you and your partners are not trading under your personal names

A mily partnership is where two or more members are related to one another.

A limited partnership is one where the liability of one or more partners for the debts and obligations of the business is limited. A limited partnership consists of one or more general partners whose liability is unlimited and one or more limited partners whose liability is limited in proportion to their investment. There is no maximum number of limited partners.

As a member of a partnership, youre responsible for your own super arrangements because youre not an employee of the partnership. You may also be able to claim separately a deduction for personal super contributions you make.

Stepbystep choose the best business structure for you.

A general partnership is one where all partners are equally responsible for the management of the business, and each has unlimited liability for the debts and obligations it may incur.

If youre operating under your own personal names, there is no need to register, but you must register a business name if you have one. For more details and examples read our onregistering a business name.

draw up a Partnership Agreement highlighting key aspects, such as the roles, authority and liabilities of each partner, and distribution of profits and assets see thesample Partnership Agreement templateat on what areas it should cover. Your solicitor will be able to draw up an Agreement that will meet your specific needs

If you employ people, youll have responsibilities, such asemployee payroll tax and PAYGincluding reporting and paying tax on fringe benefits andsuperannuation paymentsfor any eligible employees.

Use theAustralian Business Licence and Information Service ABLIS, a onestop tool to help you find all the local, state and federal licences, registrations and permits you need.

Register with CAV as a limited partnership or incorporated limited partnership

Partnerships are governed by thePartnership Act .

agree with the partners on key issues, such as limits of liability in proportion to their capital investment and the level of authority each partner holds in binding agreements on behalf of the partnership

An incorporated limited partnership is a special of limited partnership, primarily used by businesses engaged in highrisk venture capital projects. You should seek expert legal advice if considering forming this of partnership. More information can be found in ourincorporated associationsection.

Once youve looked at the pros and cons, to register as a partnership youll have to

If youre unsure about whats right for your business, our stepbystep guide can give you a and quick assessment of which structure is more suile for your business. You can change your business structure to suit your circumstances,when the business grows or changes direction.

determine the number of partners if any both general and limited if any

Stepbystep choose the best business structure for you

Limited and incorporated limited partnerships must be registered with Consumer Afirs Victoria CAV.

Australian Licence and Information Service ABLIS

Inhouse Insiasian legal businessghts Hospitality

f Compliance implementing policies and training related to the various legal and corporate compliance policies.

We do a lot of work inhouse, but work with local counsel on large transactions, overflow development work and specific local law matters, including arbitration.

We have a global panel of law firms comprising a mixture of international firms and regional firms. We tend to use law firms for high risk and/or specialized legal advice, for example land title issues, litigation matters, , antitrust and so on.

In this first instalment of InHouse Insights, corporate counsel discuss more about these developments and trends, what they look to their external counsel for, and the biggest opportunities and challenges theyre currently cing.

b Technology technology continues to have a huge impact on the hospitality industry, including through distribution platforms, online accommodation providers and mobile payment systems. AccorHotels is very focused on updating its IT infrastructure and digital platforms to keep ahead of the trends, and we have invested over million euros million to ensure we can keep pace. At the same time, we are increasingly working with digital disruptors and startups to create a more innovative and agile structure within the business. For the legal team, this means ensuring that our agreements reflect the new technology requirements and working with the business units on implementation.

While guests relax at their resorts, inhouse lawyers at hospitality companies have been busy keeping up with the latest technology trends, compliance and regulations, all the while moving mergers and acquisitions forward. Corporate counsel at some of the top companies in the industry share trends theyve been seeing, the work that keeps them busiest, and how external counsel can help.

As innovation progresses and changes very quickly, my team has to be very much aligned with our business units to ensure that we have advanced notice of our innovation plans. This will enable us to identify any issues early and also help navigate the necessary regulatory framework to ensure a successful implementation of our new products and services.

From my perspective there are three key trends in the hospitality industry

At Hyatt Hotels Resorts, we are looking into growing and cultivate our talents by providing hospitality industry knowledge and the leadership training based on our company values. At times, we need to look beyond the immediate technical skill set of a candidate, and determine if he or she has the potential to grow with our company.

Vice President of Legal Corporate Afirs, Asia Pacific

e Intellectual property monitoring registration and use of AccorHotels intellectual property; and

Despite the portrayed by the industry, legal teams at hospitality companies arent exactly relaxing by the pool these days. The past few years have been busy for the industry, with a number of transactions involving hotel companies and hotel brands most noly from Chinese investors. And with the acquisition of these brands, legal teams are playing an important role as companies make the business transformation from being a traditional hotelier to being a fullservice provider in the hospitality space.

We prefer to do the negotiation inhouse because we know the industry inside out. For example, we do the actual negotiation of the hotel management contract by ourselves its quite timeconsuming for an external party to do it because theres a lot of industry knowledge and internal coordination is required. But other than that, we seek external counsel for opinions on due diligence, compliance and dispute resolution matters.

We are currently transforming our business from being a traditional hotelier to being a fullservice provider in the hospitality space, with acquisitions and investments in complementary businesses such as digital distribution, concierge services, catering, events and private rentals.

c Operations providing advice and assistance as required including drafting and negotiating supplier agreements and operational support at regional and hotel level;

Inhouse legal departments are increasingly expected to be operationally effective and do more with less. Modernizing the legal department using legal technology and innovation is becoming a pressing imperative. It requires a huge commitment, investment of resources, and change management all while managing the high volume of daytoday legal work. Thats akin to servicing a fighter craft while it is flying in midair.

It can be tough to keep ahead of these changes, but thats why working closely across the global legal team is essential. The legal team works together on a global basis to share information and knowledge which allows us to keep across the regulatory landscape.

In addition, weve introduced the concept of the Connected Room, a mobilecentric smart room that allows guests to manage their stays from the palm of their hands, from controlling the temperature and lighting to the window coverings and TV entertainment preferences, and plan to scale this rapidly across our hotels.

Technology, too, has been affecting the hospitality industry. Platforms and products are becoming increasingly digitised as customers expect everything from seamless online and mobile booking and payment systems to enhanced experiences through integrated and personalised digital interactions. For the legal team, this means ensuring agreements and contracts are up to date with the providers offering the latest technology.

The work is extremely variable no two days are the same. AccorHotels is an exciting company to work for focused on growth and expanding its business across the globe and in an industry which is currently growing at a ster pace than most sectors of the economy.

Right now, the sales methodology and a bulk part of the booking experiences are trending toward a seamless virtual experience. So from that aspect, there are a lot of contracts that we need to think from the cybersecurity side and ITrelated platforms its a different ball game. To adapt to this trend, we have a dedicated team of IT and IP lawyers supporting the companys initiatives in innovation and technology. My team are generalists, so we work with lawyers with that kind of IT expertise.

Biggest opportunities include development of talents and future leaders in a dynamic inhouse legal team. Theres a lot of the industry focus on hotel development recently, especially in the last decade in China. The hospitality services industry indeed attracts quite a number of people, and thus, there are more opportunities to groom newcomers to the business.

Senior Vice President Assistant General Counsel, Asia Pacific

d Corporate secretarial managing corporate secretarial compliance;

We need to keep up with evolving laws and regulations in all the countries where we operate and that challenge is amplified in developing countries with less than sophisticated legal framework and system. We expect our panel firms to alert us whenever there is any legal or regulatory development that will have an impact on our business and operations. Thats also the reason why we prefer to converge our legal spend on a small panel of law firms who maintain a close working relationship with us and will, therefore, be very miliar with our business model.

Its a really interesting time to be working in the hospitality industry the industry is changing so st and the documentation needs to be agile to keep up with these changes. It is a time of enormous opportunity within the industry, especially in the AsiaPacific region, where growth is outpacing the rest of the world.

However, for now in Asia, it is disproportionate as to the number of lawyers who can properly advise about the hospitality industry and related commercial contracts in Asia. A number of commercial lawyers have been focussed on IPOs and MA work, and lacks exposure to longterm service agreements and application of fundamental contractual concepts. This could become a challenge. Hotel operators tend to control the contract negotiation process, so not a lot of external law firms will be able to get that industry knowledge, and the commercial ctors required to formulate a practical whilst properly structured hotel management deal. In that sense, the pool of talent for recruitment is rather limited.

What keeps us busiest is work related to new hotel developments thats our core job.  Hotel development includes signingup more hotel management contracts and penetration into other platforms where the company can expand distribution, such as franchise and portfolio venture arrangement.

a Consolidation over the last few years, there have been a lot of transactions involving hotel companies and hotel brands including AccorHotels acquisition of the Fairmont, Raffles and Swissotel brands in . In the last months, AccorHotels has, on average, announced a new acquisition every month.

A key ctor about negotiating a good management agreement is that the legal advisor should not just view it as a oneoff sale and purchase agreement and say goodbye after completion. For us, it is a longterm relationship, meaning we need to be the manager for that particular project for a sustainable period of time. So the moment that we sign a new hotel management contract, we anticipate what the hotel will be opened, say, three to five years time, and then there may be a period where there is not a lot of legal work in between while they do the actual construction and development. When preopening actually comes in, then itll be another stream of work about the operational setup and other businessrelated work. So it is a lifespan of project that you actually look through, in contrast to shorter business goals in certain MA deals.

One of the bigger challenges is regulatory compliance there is no one global rule of law each country has its own legislation. As a global organisation, we need to ensure compliance in each of the countries where we operate hotels.

Catching up with various means of online platforms and products like different online travel agents and sales platforms as well as promotions on social media Facebook and beyond. We need to be more equipped on the customer behaviour trends and ITrelated contracts. For example, IT platforms common in China are very different from media channels in other Asian countries.

The legal team works on a variety of legal matters including

b Branded hotel/residential projects drafting and negotiating associate agreements and working with the business units on the sales and marketing process;

c Compliance the world is becoming more regulated and new legislative changes are impacting business globally. AccorHotels is focused on ensuring legislative compliance and sure that appropriate policies and training are in place including for antibribery and corruption, data protection, knowyourclient and ethics. This is a strong focus for the legal team both in ensuring that the legal documentation is compliant and that the business units have the necessary skills to ensure compliance and implementation.

Then, especially for those at companies with hotels and resorts scattered across the AsiaPacific region, there remains the important task of keeping up to date with the continuously developing regulatory and compliance landscape of each jurisdiction, particularly in the beautiful but developing countries with less sophisticated legal framework and systems.

a Hotel development drafting and negotiating hotel management agreements and franchise agreements;

We instruct various counsels like DLA Pipers U.S. office for certain development and licensing work, selective Baker McKenzie Asia offices for corporate work in certain jurisdictions, Herbert Smith Freehills for disputes matters, Eversheds for employment matters, and Zhong Lun for PRC matters.

We do all sorts of legalrelated work and advice to support business units from hotel development to app formulation. We focus on the latest consumer trends as well as the China market.

My team is made up of transaction lawyers and operational generalists. The transaction lawyers deal with management and franchise deals as well as real estate projects. The operational generalists handle the whole gamut of work for example, vendor contracts, sales contracts, marketing promotions, employment matters, crisis and disputes relating to hotel operations.

The digital age has transformed guests expectations of brands and companies, whereby they seek integrated and personalised digital interactions throughout their travel experience. At Hilton, innovation is in our DNA. We leverage digital innovation and technology to enhance the guest experience and build our brand differentiation through industryleading tools like digital checkin with room selection and Digital Key, which allows them to use their smartphones as their room key.

Consolidation means more legal work as we continue to grow the portfolio of brands, along with focusing on the market position and differentiation of an expanding brand portfolio. Notwithstanding consolidation in the industry, we are also seeing new brands emerging, which increase competition. This is especially true in the life and luxury sector.Inhouse Insiasian legal businessghts Hospitality

Business Owners Guide Structbusiness structureure

Information Line and Front Desk Hours a.m. to p.m., Monday through Friday except state holidays

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Colleges Universities Eligible to Receive State Financial Aid

Limited Liability PartnershipA hybrid form of a general partnership. In general, liabilities are limited.Limited PartnershipA form of partnership in which liabilities are limited to general partners, while limited partners liability is limited to their agreed investment in the business.

In addition to the general requirements, certain s of businesses will be subject to specific licensing or permitting requirements.Although the most common permits and licenses are mentioned in this document, it is always advisable to contact theState Information Center at , STATEto discuss the most current requirements for any inidual business.

Indiana does not have any one single, comprehensive business license. However, all businesses operating in Indiana are subject to regulatory requirements that may involve several state agencies. Businesses that are starting, expanding, hiring employees for the first time, changing ownership or organizational structure, or moving into Indiana will need to consider the areas listed in this section.

Federal and State income taxes are reported on the proprietors owners inidual income tax return as selfemployment taxes. The profits of the business are taxed to the owner on his/her Schedule federal annually, and the income is taxed only once.

A Corporation doing business in a name other than the name listed on the Articles of Incorporation must file a Certificate of Assumed Business Name with the County Recorder and the Office of the Secretary of State.

Grain Buyers Warehouse Licensing Agency, Indiana

NonProfit entities can be organized formally or informally, but it is important to know the taxrelated requirements before setting up the entity. Otherwise, the company may have to dissolve itself and reorganize to comply with rules to obtain the tax status it needs to operate. Contact the Indiana Department of Revenue for state requirements to obtain a notforprofit tax registration certificate and the IRS for federal requirements to obtain nonprofit commonly known as c status. The IRS publishes an information booklet entitled Tax Exempt Status For Your Organization, publication which is available upon request. Contact

This of business entity has a single owner, with no exemptions he/she is liable for all debts incurred. The owner and the business is one single entity. The owner is personally liable for anything that happens with the business. Income and expenses of the business on their personal tax return. It is the st form of business organization to start and maintain. Its liabilities are the owners personal liabilities.

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Indiana Secretary of State, Business Service Division

Improving the Status of Children in Indiana, Commission on

These more formal business s require some filing with the Secretary of State, Corporations Division. It is strongly suggested that iniduals consult an attorney before forming a formal business entity.

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S Corporations An eligible domestic corporation can avoid double taxation once to the corporation and again to the shareholders by electing to be treated as an S corporation. This is a separate legal and taxable entity, and can have no more than owners. Generally, an S Corp is exempt from federal income tax other than tax on certain capital gains and passive income. An additional requirement is a Federal Employer Identification EIN. Further, according to federal guidelines, in order to obtain SCorporation status the federal form is required to be filed with the IRS.

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Less formal organizations do not require filings with state government to come into existence. If, however, the business name does not contain the owners owners names, it must be recorded with the Recorder of the county in which the business is located. Registration of a business name does not protect the name from being used by another business.

Domestic Corporations To form this most complicated of business organization, Articles of Incorporation must be filed and shares of stock must be issued. Prospective shareholders exchange money, property, or both, for the corporations capital stock. A corporation can be formed for profit or nonprofit purposes. Forming a corporation creates a specific legal entity, and only one corporation can use any specific name.

All s of corporations, business corporations, professional corporations, C Corporations, and Subchapter S Corporations have essentially the same filing requirements. They may have different tax responsibilities, but they are still corporations. Professional corporations will be required to file a certificate of registration showing that the professional is licensed in Indiana.

A partnership must file and annual information return to report the income deductions, gains, loses, etc., from its operations, but it does not pay income tax. Instead, it passes through any profits or losses to its partners. Each partner includes his/her share of the partnerships items on his/her federal tax return.

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There are financial and legal advantages and disadvantages to each of business organization. Anyoneunsure of which structure will be best for any business should attend aStarting a Business Workshopoffered by one of the assistance providers listed in Section IV. Additionally, paid professional assistance may be needed.

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Limited Liability CompanyA limited liability company LLC is an entity formed under state law by filing articles of organization as n LLC. None of the member of an LLC are personally liable for its debts. AN LLC may be classified for federal income tax purposes as a partnership, a corporation, or an entity disregarded as an entity separate from its owner by applying the rules in federal regulations section … A Limited Liability Company must file State Form from the Secretary of States Office to eslish articles of organization. There are no specific forms to be filed to create the other entities listed, but certain information is required by law to be filed with the Secretary of States Office. Forms for these entities are commonly created by attorneys. Limited Liability Partnerships and Limited Liability Companies are required to file biennial reports as described for corporations, but Limited Partnerships have no yearly filing requirements.

Northwest Indiana Regional Development Authority

Limited Liability Partnerships, Limited Liability Companies, and Limited Partnerships which are based outside of Indiana will need to file a Certificate of authority to do business in Indiana, similar to what foreign corporations file. There is no eslished state form for this. Likewise, is these entities are doing business in a name other than the one filed with the Secretary of States Office, they will need to file a Certificate of Assumed Business Name with the Secretary of State and theCounty Recorderas well

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Native American Indian Afirs Commission, Indiana

The first decision you must make is what of business organizational structure will best meet the business owners goals. The organizational structure of a business entity will determine what must be done to officially form the entity, how taxes are paid, and many other details that will affect its daytoday operation. The s of structure, formal and informal, and their corresponding filing requirements are outlined below.

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All Corporations Beginning January , , all domestic and foreign business entities except for nonprofit corporations and limited partnerships are required to file biennial reports. A business entity must file a biennial report two years after the initial corporation filing has been completed, even if no business is being conducted.

All Filings and Reports for formal business entities should be sent to

By definition, corporations usually have employees, even if those employees own all of the stock. Therefore, forming a corporation will entail that you cover the issues outlined in Section IC Additional Employer Responsibilities.

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Secretary of States Guide to Starting a Business

Partnerships have two or more owners who both contribute money, labor and skills. The partners are jointly and severally liable for debts and share proportionately in profits. Income and expenses of the business are filed on the partnership return Form IT, and income taxes are reported on inidual tax returns. In general, partnerships function like sole proprietorships with more than one owner.

, created by an attorney, or use generic format shown in Appendix A.

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, Limited Liability Companies, and Limited Partnerships are unincorporated entities, but they are still formally organized entities. A brief explanation of each is listed below.

Foreign CorporationsIf a business is already incorporated in another state and is doing business in Indiana as defined by the Indiana Code, then it must obtain a Certificate of Authority from the Secretary of State to do business in Indiana as a foreign corporation.

The report must be filed with the Secretary of State by the end of the month in which the entity was incorporated, every second year following the year of incorporation. If incorporated in even year, the Report is filed every even year. If incorporated in odd year, the report is filed every odd year. The filing fee for these biennial filings is .. Nonprofit corporations file annual reports with a . filing fee.

Corporate names may be reserved for days with the Secretary of State. According to Federal guidelines the profits of a corporation is taxed to the corporation when earned, and then is taxed to the shareholders when distributed as idends. However, shareholders cannot deduct any loss of the corporation, because losses are deductible only at the corporate level, therefore not from their personal tax filings.

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Koreas crypto casian legal businessraze

As the Korean government prepares to regulate cryptocurrency and the exchanges on which they are traded, the task force is currently placing greater focus on analysing policy direction regarding the cryptocurrency market.

Since January , minors and foreigners were banned from opening new cryptocurrency accounts in South Korea. Authorities also banned the use of anonymous bank accounts for cryptocurrency trading designed to stop virtual coins from being used for crimes such as money laundering.

So at this moment, the government sent a message to the market that most of controversial issues concerning cryptocurrency is simply not allowed until a new legislation is prepared, says Kim. A lack of clear guideline is a major reason behind the rise of irregular form of transactions in the cryptocurrency market.

In short, a certain form of regulation will surely be adopted, although it may take time to introduce new legislation for areas that have an immediate impact on the public and the exchanges, he adds.

ICO work definitely keeps us the busiest for a number of reasons regulatory developments in this space occur at a dizzying pace and ICO projects involve many moving parts, and span multiple jurisdictions and languages, says Ahn who, before joining Seum, was the chief legal officer and head of Korea for the startup incubator TriBeluga.

Japanese authorities on Friday swooped on Coincheck with surprise checks of its systems and said it had asked the exchange to fix flaws in its computer networks well before the theft.

One of the people who spoke to Reuters said that according to the spy agency its a possibility that North Korea was behind the theft.

These three categories can be further classified between domestic and international clients, and the of work they do differs per category. For example, blockchain startups based out of Korea often ask Seum to act as lead counsel for their initial coin offering ICO.

Theres been such an inflated demand for digital currencies in South Korea that prices there have been higher than at other overseas exchanges around percent for most of the time, though have hit percent in early January and this premium South Koreans paid was so persistent that traders dubbed it kimchi premium. As of writing, the price gap narrowed to about five percent as authorities took several steps to regulate and restrict trading.

Under the existing laws, it is not clear exactly what part of cryptocurrency is subject to regulation, and there are many legal loopholes, explains Kim. Hence, relevant laws and regulations must be newly legislated, but it will certainly take time.

All this legal work is fuelled by a cryptocurrency craze thats gripped the country, where the government has been trying to calm and cool the overheated market.

China was the first country to ban ICOs at the end of last year, and later also banned all cryptocurrency trading in September.

Japans top government spokesman, Chief Cabinet Secretary Yoshihide Suga, said on Tuesday Japan gathers and analyses information on North Koreas cyberattack capabilities but declined to comment on specific analysis.

South Korean intelligence says N. Korean hackers possibly behind Coincheck heist sources

Cryptocurrency did not simply grow in popularity in Korea in , says Steve Ahn, a partner at Korean firm Seum. We believe it entered the mainstream.

Cryptocurrency is a hot topic in Korea, and a heated discussion on regulating cryptocurrency continues unabated. The craze around it is growing at such an alarming pace that the government can no longer delay action to regulate the market, says Yulchons Kim. But currently, there is no clearcut as to what is allowed and what is not allowed under the existing laws and regulations.

Last month, Coincheck, one of Japans biggest cryptocurrency exchanges, said it had about billion yen million worth of NEM virtual coins stolen and that it would return . billion yen to investors who had lost funds.

Due to the sharp increase in cryptocurrency transactions in Korea, new regulations and policies have been introduced and legal issues surrounding cryptocurrency transactions are increasingly gaining public attention, notes Park Jongbaek, a partner at BKL.

On the contrary, if legislation is passed to regulate cryptocurrency, we believe subject to the nature of the legislation this could signify legitimacy for this new and relatively unregulated industry and will help silize the market, he says. In this case, we expect to see continued demand for legal services in this area.

Local media earlier on Tuesday reported the spy agency told the intelligence committee North Korean hackers had probably hacked into the Tokyobased exchange.

The Financial Services Commission FSC requires financial institutions to proceed with an enhanced due diligence process when interacting with cryptocurrency exchanges, notes Lee Jaein, a partner at BKL, who previously worked at the FSC.

In South Korea, only licensed banks and brokers can offer foreign exchange services. Local companies and residents who move more than , out of the country at a time must submit documents to tax authorities explaining reasons for the transfers. Annual overseas transfers of more than , must also be reported with similar documents.

Its estimated about three million people, including students and housewives, in South Korea have invested in digital currencies. There are more than a dozen cryptocurrency exchanges in the country, according to the Korea Blockchain Industry Association, including some of the biggest in the world.

Legal demand is not just limited to Korean exchanges, says Gun Kim, a partner at Yulchon. Foreign exchanges incorporated as legal entities are increasingly seeking advice as they are particularly concerned about potential criminal charges they might ce in the Korean market. Exchanges based in Europe, the U.S., and China mostly seek advice on whether their foreign exchange business such as international money transfer and arbitrage is, in any way, in violation of Koreas Foreign Exchange Act and Regulation.

For most of last year, cryptocurrency investment remained an interest of techies and millennials, he notes. However, in the last two months of , cryptocurrencys entry into mainstream consciousness was evidenced by massive inflows of capital into the Korean crypto exchanges and soaring prices, and talk of cryptocurrency dominating news headlines, workplace discussions and dinner conversations in Korea.

This explosion of cryptocurrency interest and investment in the country has been constantly supplying lawyers in South Korea still a relatively restrictive legal market for foreign firms with a variety of work.

In between all the talks and statements, some regulations have already been implemented.

Kim did not disclose which exchanges were hacked.

Consequently, law firms are cing growing demand for legal services in the cryptocurrency sector, including the issuance and trading of cryptocurrencies, valueadded tax and capital gains tax issues, ir trade issues arising from terms and conditions of cryptocurrency exchanges, data protection issues, technical issues, regulatory issues and criminal issues.

In September, the financial regulators said they will prohibit all forms of ICOs in the country as trading of cryptocurrencies needs to be tightly controlled, reported Reuters. The government have been worried about financial scams stemming from ICOs, with already more than a thousand people in South Korea caught in a pyramid scheme illegally raising tens of millions of dollars.

The people, who had knowledge of parliaments intelligence committee proceedings, told Reuters the National Intelligence Service did not present evidence that North Korean hackers were responsible for one of the largest cryptocurrency heists in history but flagged it as a possibility.

We think that the imposition of antimoney laundering obligation on cryptocurrency transactions and discussions on the taxation for cryptocurrency transactions will be the starting point of introducing cryptocurrency related business within the legal system, she says.

For Korean firm Yulchon, a large part of legal work regarding cryptocurrency is currently centred on eslishing cryptocurrency exchanges and regulatory issues concerning exchanges, arbitrage transactions, and ICOs.

There has been confusion and conflicting comments from the government. For example, the justice ministry proposed in late December to shut down all local cryptocurrency exchanges, but after more than , Koreans signed a petition in January denouncing the justice ministrys proposal, the government, in February, signalled that it wont do that, and instead will focus on regulating the exchanges and cryptocurrency trading more transparent.

And it did. On January , the government announced that cryptocurrency exchanges, like other corporations, would need to pay percent corporate tax and . percent local income taxes this year if they had an annual income of over billion Korean won last year, South Koreas Yonhap news agency reported.

The other person who spoke to Reuters said its possible, but not a probable scenario backed by evidence that North Korea was behind the theft.

The reports also come as Japan rushes to clean up cryptocurrency markets after the Coincheck theft.

South Korea plays an outd role in the global cryptocurrency market, and lawyers there have been busy helping companies based in the country as well as abroad with everything from raising money through a new digital currency venture, to navigating the changing, and occasionally confusing, regulatory landscape.

It seems that the reason the government and some lawmakers initially started the debate about the first steps to institutionalise the cryptocurrency industry is due to the large number of Korean residents who use the countrys cryptocurrency exchanges, most of whom tend to be younger.

South Korea may be a small country in both area and population, but it plays a big role in the world of cryptocurrency. The country accounts for less than two percent of the global economy, but accounts for as much as percent of all bitcoin trades around the world, it the thirdbiggest bitcoin market by trade volume, according to digital currency website Coinhills.

By Cynthia Kim with additional reporting by Kaori Kaneko of Reuters

The latest signal, as of writing, is the government saying on Feb. that it would take firm action against illegal and unir acts in cryptocurrency trading, according to Reuters.

And after some time, various form of cryptocurrency disputes is expected to rise, meaning more litigation work for law firms. Increasing disputes will, in turn, stimulate more demand in advisory services, he adds.

Whenever new or proposed government regulations are announced, request for legal services on the interpretation of such new or proposed regulations has increased, and as governmental policies on taxation measures have yet to be announced, there has not been much demand for taxrelated legal services, says Juho Yoon, a partner at BKL. But it is expected that the demand will increase if governmental policy on taxation measures is announced in the future.

Until then, regulatory authorities will monitor the market closely and encourage the market participants to come up with selfregulatory measures, or the government will try to influence the market indirectly via financial regulatory authorities. All in all, a radical approach is not expected as cryptocurrency is a sensitive issue that has a huge impact on society.

Currently, legal demand is mostly centred on advising on cryptocurrency regulations, and legal demand will only grow regardless of whether the government adopts a set of regulatory measures or leave the market to selfregulate, notes Yulchons Kim.

BKLs blockchain task force has advised clients on a variety of matters, including the review of the structure of cryptocurrency issuance under Korean securities regulations, the eslishment of cryptocurrencyrelated business entities, the operation of cryptocurrency exchanges, as well as compliance with personal information protection requirements, shares Sky Yang, a partner at the firm.

Both people Reuters spoke to declined to be named due to the sensitivity of the issue. A spokesperson with the NIS declined to comment.

Seum does general corporate work as well as regulatory work for clients in the cryptocurrency space. Their crypto clients can be broadly classified into three categories blockchain startups, crypto funds and crypto exchanges.

The governments basic rule is to prevent any illegal acts or uncertainties regarding cryptocurrency trade, while eagerly nurturing blockchain technology, Hong Namki, minister of the office for government policy coordination, said in a statement.

In January, the Ministry of Justice announced on multiple occasions that it plans to propose legislation to ban cryptocurrency trading entirely. But shortly afterwards, the Ministry of Strategy and Finance as well as the Blue House publicly stated that the position of the justice ministry does not reflect the opinions of other ministers and is not the official position of the Korean government, and there are no plans to shut down cryptocurrency trading.

In addition, the FSC announced that some specific s of financial transactions which include the withdrawal and remittance of funds, among others between cryptocurrency exchanges and customers will be deemed to be transactions with signs of suspicious transaction, and financial institutions must further investigate the transactions in order to determine whether such financial transactions constitute money laundering activities.

New industry and new regulation always bring unexpected legal issues, creating a blue ocean for legal service providers.

The person said the virtual coin market remains a likely target for North Korean hackers due to its sheer and light regulation but that there was no firm evidence the North was responsible.

North Korea sent emails that could hack into cryptocurrency exchanges and their customers private information and stole cryptocurrency worth billions of won, Kim Byungkee, a member of South Koreas parliamentary intelligence committee, said on Feb. .

South Koreas intelligence agency told lawmakers North Korean hackers could have been behind the million theft of virtual coins from a Japanese cryptocurrency exchange last month, people miliar with the matter told Reuters on Feb. .

In addition, the request for legal consultation related to cryptocurrency legislation is expected to increase due to pending legislation in the National Assembly and the increasing interest in cryptocurrency demonstrated by National Assembly members, he adds.

We acknowledge how we deal with cyber attack is an important issue for our nations security, crisis management and the economic growth, Suga told reporters in his regular morning presser. We would like to respond in cooperation with the international community with a sense of urgency.

The government and authorities will continue to propose and implement new regulations, and lawyers expect even more legal work to come.

The reports have reignited speculation Pyongyang could be unleashing cyberattacks once again. The U.S. has publicly blamed North Korea for launching the socalled WannaCry cyberattack that crippled hospitals, banks and other companies across the globe in .

Seums Ahn believes that it is unlikely that such a proposal would be adopted by the National Assembly considering members of the majority and minority parties have expressed opposition to a ban on cryptocurrency exchanges.

But if cryptocurrency trading was banned, the firm would see a significant reduction in our cryptorelated legal work, he says.

Bae, Kim Lee, one of the largest firms in Korea, has a taskforce dedicated to advising on cryptocurrency and blockchain technology. The taskforce is composed of over professionals including partners from various practice groups, including financial regulatory, TMT, ir trade, tax, intellectual property, criminal defense, and government policy and regulation.

An ICO is like an IPO, except instead of raising money for shares of a company, an ICO raises money for a new digital currency venture. This of fundraising is unregulated and anyone can buy in a crowdsale, so startups see it as a cheaper and ster alternative to venture capital funding, which is regulated, rigorous, and usually reserved for an elite group of investors. Last year, ICOs were used to raise more than billion globally.

A South Korean lawmaker on Monday said North Koreans were responsible for billions lost in theft from local cryptocurrency exchanges in .

But, the government is still ided with many opinions ranging from an outright ban on cryptocurrency trading to bringing the institutions that handle the currency into the system, Hong said, adding that the government will thoroughly review the industry within global norms.

The Definition of Business Associatedefinition of business

The Definition of Business Associatedefinition of businessA A function or activity involving the use or disclosure of inidually identifiable health information, including claims processing or administration, data analysis, processing or administration, utilization review, quality assurance, billing, benefit management, practice management, and repricing; or

This posting is one of several that outline the HITECH provisions of the American Recovery and Reinvestment Act that President Obama signed into law on Tuesday, February , , in Denver, CO. Here, we reproduce the definitions that appear in Subtitle DPrivacy, Section . Definitions, that appear in the Conference Report on H of Congressional RecordHouse, February , . These definitions are critical in understanding the content of the new HITECH provisions and how they relate to existing HIPAA Administrative Simplification Privacy Rule standards.

B Any other function or activity regulated by this subchapter; or

A covered entity may be a business associate of another covered entity.

The term business associate has the meaning given such term in section . of title , Code of Federal Regulations.

i On behalf of such covered entity or of an organized health care arrangement in which the covered entity participates, but other than in the capacity of a member of the workforce of such covered entity or arrangement, performs, or assists in the performance of

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A covered entity participating in an organized health care arrangement that performs a function or activity as described by paragraph i of this definition for or on behalf of such organized health care arrangement, or that provides a services as described in paragraph ii of this definition to or for such organized health care arrangement, does not, simply through the performance of such function or activity or the provision of such service, become a business associate of other covered entities participating in such organized health care arrangement.

ii Provides, other than in the capacity of a member of the workforce of such covered entity, legal, actuarial, accounting, consulting, data aggregation, management, administrative, accreditation, or financial services to or for such covered entity, or to or for an organized health care arrangement in which the covered entity participates, where the provision of the services involves the disclosure of inidually identifiable health information from such covered entity or arrangement, or from another business associate of such covered entity or arrangement, to the person.

Except as provided in paragraph of this definition, business associate means, with respect to a covered entity, a person who

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definition of businessThe NBERs Business Cycle Dating Committee

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The Committee does not have a fixed definition of economic activity. It examines and compares the behavior of various measures of broad activity real P measured on the product and income sides, economywide employment, and real income. The Committee also may consider indicators that do not cover the entire economy, such as real sales and the Federal Reserves index of industrial production IP. The Committees use of these indicators in conjunction with the broad measures recognizes the issue of doublecounting of sectors included in both those indicators and the broad measures. Still, a welldefined peak or trough in real sales or IP might help to determine the overall peak or trough dates, particularly if the economywide indicators are in conflict or do not have welldefined peaks or troughs.

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The NBERs Business Cycle Dating Committee maintains a chronology of the U.S. business cycle. The chronology comprises alternating dates of peaks and troughs in economic activity. A recession is a period between a peak and a trough, and an expansion is a period between a trough and a peak. During a recession, a significant decline in economic activity spreads across the economy and can last from a few months to more than a year. Similarly, during an expansion, economic activity rises substantially, spreads across the economy, and usually lasts for several years.

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Definition of Businbusiness definitioness Objectives Goals

Setting goals and objectives is important for the success of any business if you dont know where you want to go, you wont be able to get there.

Small companies use various goals and objectives to make progress. Once business owners reach certain goals, they typically strive for even loftier goals. Business owners must communicate their goals and objectives to the entire company so everyone can work in synch in achieving them. Goals must be realistic, specific and measurable, according to the National Business Information Clearinghouse. Small business owners must also assign specific time frames for achieving their goals and objectives.

Companies measure goals and objectives over certain time intervals, using certain variables to report progress. Businesses might measure sales and profit goals and objectives each week, month, quarter and year. Some operators, such as restaurant managers, might need to track sales on a daily or even hoy basis, to determine how many restaurant workers are needed, or when to send people home, keeping labor costs in line. Company owners might expect certain percentagepoint increases from yeartoyear when eslishing sales goals and objectives. Customer counts are also typically measured in numbers. And companies measure the number of trained sales reps as a percentage of the entire sales force.

Smaller goals and objectives serve as stepping stones for greater accomplishments. Public businesses are also expected to report certain statistics, including sales, profits and earnings per share. Companies that are successful in meeting goals and objectives can attract more investors or shareholders. Statistics also help companies gauge their success against competitors.

Business goals and objectives are part of the planning process. They are describe what a company expects to accomplish throughout the year. Business owners usually outline their goals and objectives in their business plans. These goals and objectives might pertain to the company as a whole, departments, employees, customers and even marketing efforts. Most companies use specific measurements to keep track of their goals and objectives.

There are many s of goals and objectives. Small companies usually have certain sales and profit goals; for instance, they might aim to increase customer counts in stores or restaurants. Goals and objectives might also pertain to employees. For example, a small electronics company might plan to hire new employees in its first year. It might also have specific training goals for these employees. Marketing managers usually have their own department goals, to introduce five new products in the current year, for example.Definition of Businbusiness definitioness Objectives Goals