Establishing Business in Turkey
|
|
|
- Everett Anthony
- 5 years ago
- Views:
Transcription
1 Establishing Business in Turkey SOSYAL ŞİRKET YÖNETİM DANIŞMANLIK VE BELGELENDİRME LİMİTED ŞİRKETİ KARTALTEPE MAHALLESİ GENERAL ŞÜKRÜ KANATLI CADDESİ NO: 30/5 BAKIRKÖY İSTANBUL TÜRKİYE PHONE: WHATSAPP: SKYPE: SOSYALSİRKET - CONTACT@SOSYALSİRKET.COM.TR
2 Abut Us Since 2013 cnstantly imprving expert staff f SOSYAL ŞİRKET has been prviding services with special attitude t its custmers. Realizing the effect f increasing cmpetitive cnditins f tdays business wrld that ur custmers face every day while running their businesses ur main aim is t supprt them in such fields as gvernment incentives and endrsements, certificatin, management cnsultancy and crprate activities which we believe bring cmpetitive advantages t ur custmers. Our Visin and Missin Quality Plicy Crdinatin f ur custmers and public benefits by prviding ur services. Exceeding ur custmers expectatins by cnstant renewing and imprving perfrmance. Establishing the crprate culture and cnduting ur activities n the basis f ttal quality awareness and win-win cncept. The mst imprtant indicatr that determines the quality f ur services by acting in crprate visin and missin statement is the custmer s satisfactin and ding business with us cnstantly.
3 Establishing Business in Turkey There are n fficial restrictins fr establishing a cmpany by freign partners in Turkey. The rights granted t Turkish citizens in the establishment f the cmpany and the purchase f shares are valid fr the citizens f freign cuntries as well. The mst imprtant detail abut the cmpany with freign partners is btaining wrking permit t the partners. Wrking permit is mandatry fr freign partners that s why sme imprtant steps must be dne during and after the establishment f the cmpany.
4 The Dcuments Needed t Establish a Cmpany: If a partner is an individual 1. The cpy f the partner s passprt translated int Turkish and ntarized (2 pcs.) 2. ID pht f the partner (3 pcs.) 3. Partner s Tax number 4. Partner s residence permit (if there s ne) 5. Rental agreement 6. Pwer f attrney
5 The Dcuments Needed t Establish a Cmpany: If a partner is a legal entity 1. The decisin f HQ BD regarding legal entity partneship in Turkey 2. The decisin abut appintment a legal entity as a Manager f a Cmpany if any 3. Cmpany's Trade Registry Certificate 4. Authrizatin Letter f the Cmpany 5. Rental agreement 6. Pwer f attrney
6 Csts fr Establishing Limited Liability Cmpany fr 2019 The cst f establishing an LLC in Turkey may vary depending n number f partners, capital stck, business segment f activities and number f cmpany managers. T establish an LLC at least ne partner is needed. If wrking permit desn t required fr cmpany partners the capital stck can amunt TL as a minimum.
7 Csts fr Establishing Limited Liability Cmpany fr 2019 Please see the sample belw. Sample Data: Number f Partners: 1 Number f Managers: 1 Capital Stck Amunt: TL Rent Price: TL (Brutt) Segment: Exprting
8 Csts fr Establishing Limited Liability Cmpany fr 2019 The translatin and ntarizing the dcuments in Turkey cst abut 250,00 USD which are demanding in the prcess f preparatin fr establishing. This amunt is calculated fr each individual. The dcuments t be translated and ntary transactins fr legal entities cst abut 750,00 USD. Dcuments required: Сpy f the partner s passprt translated int Turkish and ntarized (2 pcs.): 75USD Ntarizing the PA t establish a cmpany: 50 USD Registratin Fee Fr Chamber Of Cmmerce: 200 USD Official Recrds Apprval: 50 Usd Signature Card Fr Cmpany Manager (2 pcs.): 60 USD Ntarizing the PA fr Financial Advisr after Establishing a Cmpany: 50 USD Preparing Invices and Cmpany Stamp: 50 USD Cnsultancy Fee Of Business Establishment: 350 USD
9 Csts fr Establishing Limited Liability Cmpany fr 2019 There is 100 USD csts increase fr each additinal partner and 250 USD fr each additinal manager. The prices include VAT. All payment dcuments during the prcess f business establishment will be prvided t yu as well as the invice fr ur cnsultancy fee. This article is written fr infrmatinal purpses. Tariffing may differ fr each cmpany. With a prcuratin we can carry ut the cmpany s establishment and bank peratins cnnected t the blcked capital. But after the establishment Cmpany s manager shuld cme t Turkey t pen a bank accunt and prepare sme dcuments. All the prcess will take abut 1 day. Nte: Expenses d nt include % 18 Taxes. The calculatins are made accrding t the USD rate f 5.50 TL.
10 Csts fr Establishing Jint Stck Cmpany fr 2019 The cst f establishing a JSC in Turkey may vary depending n number f partners, amunt f capital stck, business segment f activities and number f cmpany s BD members. T establish a JSC at least ne partner is needed. If wrking permit isn t required fr cmpany partners the capital stck can amunt TL as a minimum. Befre the starting the prcess f establishing a cmpany ¼ f cmpany s stck capital must be blcked in cmpany s accunt in any Turkish bank.
11 Csts fr Establishing Jint Stck Cmpany fr 2019 Please see the sample belw. Sample Data: Number f Partners: 1 Number f Managers: 1 Capital Stck Amunt: TL Rent Price: TL (Brutt) Segment: Freign Trade Cmpany
12 Csts fr Establishing Jint Stck Cmpany fr 2019 The translatin and ntarizing the dcuments in Turkey cst is abut 250,00 USD which is required in the prcess f preparatin fr establishing. This amunt is calculated fr each individual. The dcuments t be translated and ntary transactins fr legal entities cst abut 750,00 USD. Dcuments required: Сpy f the partner s passprt translated int Turkish and ntarized (2 pcs.): 75USD Ntarizing the PA t establish a cmpany: 50 USD Registratin Fee fr Chamber f Cmmerce: 250 USD Official recrds apprval: 75 Usd Signature card fr Cmpany manager (2 pcs.): 60 USD Ntarizing the PA fr Financial Advisr after establishing a Cmpany: 50 USD Preparing invices and Cmpany stamp: 50 USD Cnsultancy fee f business establishment: 400 USD
13 Csts fr Establishing Jint Stck Cmpany fr 2019 There is 100 USD csts increase fr each additinal partner and 250 USD fr each additinal manager. The prices include VAT. All payment dcuments during the prcess f business establishment will be prvided t yu as well as the invice fr ur cnsultancy fee. This article is written fr infrmatinal purpses. Tariffing may differ fr each cmpany. With a prcuratin we can carry ut the cmpany s establishment and bank peratins cnnected t the blcked capital. But after the establishment Cmpany s manager shuld cme t Turkey t pen a bank accunt and prepare sme dcuments. All the prcess will take abut 1 day. Nte: Expenses d nt include % 18 Taxes. The calculatins are made accrding t the USD rate f 5.50 TL.
14 Accunting and Bkkeeping Services Under tday s changing and cmpetitive wrld cnditins, many cmpanies prefer utsurcing services in the accunting and financial affairs fields which needs t be perfrmed legally t prvide fcusing the staff t their areas f expertise. Our apprach while presenting the services t ur custmers, prviding prper services fr their changing requirements in cperatin with them in synergy. Our Accunting and Bkkeeping Services Keeping legal bks in accrdance with Turkish Law Recrding cash, bank and check accunt activities Ding cash, bank, custmer and seller accunt settlement with attesting Preparing financial statements and reprts like balance sheet, incme statement, cash flw table (mnthly, quarterly, semi-annual and annual) etc. at the end f perid. Prviding services fr fixed assets Accunting recrd and checking declaratins Infrming required tax declaratins pursuant t Turkish Tax Law Opening transactins f crprate ffice, wrkplace and/r branch frm Tax Offices, SSK and Reginal Directrate f Labr
15 Wrking Permit in Turkey When establishing business with freign partners, it s required t apply fr wrking permit fr freign partners and freign managers f the cmpany. The cmpany must fulfil the belw cnditins fr the wrking permit. Accrding t the new law, the wrking permit requirement is ablished in case directrs f incrprated cmpanies d nt reside in Turkey and in case freign partners f limited cmpanies are nt the authrity in these cmpanies. Freigners are able t establish and take ver a cmpany as a 100% sharehlder in Turkey r prviding that it is nt less than 40% share (fr wrking permit) they can be a partner fr any cmpany.
16 Wrking Permit in Turkey It s required that stck capital f a cmpany must be at least TL r grss sales amunt t at least TL r the exprt amunt f last year amunts t at least USD. In the cmpany that demanded fr wrking permit, emplying at least 5 (five) Turkish Citizens is mandatry fr each freign partner. Fr freign partners wh is demanding fr wrking permit, the five turkish emplyees cnditin is required at the last six mnths f 1st year f wrking permit. If wrking permit is demanded fr mre than ne freigner in the same cmpany, it s required emplying apart 5 (five) Turkish Citizen fr each freigner after the first freigner wh has taken wrking permit. Wrking permits fr freing partners are nt required while establishing a cmpany and can be applied fr afterwards.
17 Business Address and Virtual Office Business address is bligatry fr cmpany establishment. Fr this yu can use a real ffice, shared ffice r virtual ffice. The cst fr a virtual ffice is usually abut 50 USD+ 18% taxes. This prcess has t be dne befre the establishment f the cmpany. Address change after the establishment csts abut 250 USD.
18 Ssyal Şirket Yönetim Danışmanlık ve Belgelendirme Limited Şirketi Kartaltepe Mahallesi General Şükrü Kanatlı Caddesi N: 30/5 Bakırköy İstanbul Türkiye Phne: Whatsapp: Skype: ssyalsirket - cntact@ssyalsirket.cm.tr
Company specific data
2014 Purchasing WOCO Grup f Cmpanies Cmpany (General Infrmatin) Name: Address: Hmepage: Subsidiary f: This frm sheet shuld give us a first verview f yur cmpany. It includes imprtant elements f a ptential
IDENTIFICATION FORM AUSTRALIAN COMPANY
AUSTRALIAN COMPANY GUIDE TO COMPLETING THIS FORM This frm is fr nly. Fr cmpanies incrprated r registered utside f Australia use the FOREIGN COMPANY IDENTIFICATION FORM. Cmplete ne frm fr each cmpany. Tax
2017 BUSINESS TAX ORGANIZER
2017 BUSINESS TAX ORGANIZER Instructins: The fllwing infrmatin is required fr preparatin f yur Business Tax Returns. Please fill ut this frm cmpletely and return it with the requested infrmatin fr yur
Financial Statement Analysis, (FIN-621)
Lessn-5 ACCOUNTING CYCLE/PROCESS (Cntinued) Preparing Balance Sheet frm Trial Balance: We have assumed that the first mnth i.e. July was taken up in setting up f the business and n business activity as
PRODUCT HIGHLIGHTS SHEET
Prepared n: 03/07/18 This Prduct Highlights Sheet is an imprtant dcument. It highlights the key terms and risks f the Aberdeen Glbal Select Emerging Markets Bnd Fund (the Fund ) and cmplements the Singapre
2018 NEW BUSINESS CLIENT TAX ORGANIZER
2018 NEW BUSINESS CLIENT TAX ORGANIZER Instructins: The fllwing infrmatin is required fr preparatin f yur Business Tax Returns. Please fill ut this frm cmpletely and return it with the requested infrmatin
INDEPENDENT ACCOUNTANTS' REPORT ON APPLYING AGREED-UPON PROCEDURES
^001 GRIFFIN & COMPANY, LLC CERTIFIED PUBLIC ACCOUNTANTS Stephen M. Griffin, CPA Rbert J. Furman, CPA INDEPENDENT ACCOUNTANTS' REPORT ON APPLYING AGREED-UPON PROCEDURES T the Bard Members Atchafalaya Basin
2016 NEW BUSINESS CLIENT TAX ORGANIZER
229 Huber Village Blvd, Suite 229 * Westerville, Ohi 43081-8075 * Telephne (614) 942-1990 * Facsimile (614) 942-1991 * www..cpaagi.cm * inf@cpaagi.cm 2016 NEW BUSINESS CLIENT TAX ORGANIZER Instructins:
INDEPENDENT ACCOUNTANTS' REPORT ON APPLYING AGREED-UPON PROCEDURES
d^^ GRIFFIN & COMPANY, LLC CERTIFIED PUBLIC ACCOUNTANTS Stephen M. Griffin, CPA Rbert J. Furman, CPA INDEPENDENT ACCOUNTANTS' REPORT ON APPLYING AGREED-UPON PROCEDURES T the Bard Members Luisiana State
Independent Director and Audit Committee
Independent Directr and Audit Cmmittee Rules summary The listed cmpany s bard f directrs is representing the sharehlders. They are respnsible fr making decisins n the cmpany s imprtant plicies and strategies.
Resolution Adopting a Financial Management Policy
Reslutin Adpting a Financial Management Plicy Reslutin N. 01-2011 A Reslutin Adpting a Financial Management Plicy WHEREAS: gd financial management is necessary fr the success f Rivercliff Estates Hmewner
EXECUTIVE SUMMARY INTERNAL AUDIT REPORT. IOM Kingston JM JULY 2017
EXECUTIVE SUMMARY INTERNAL AUDIT REPORT IOM Kingstn JM201701 17-21 JULY 2017 Issued by the Office f the Inspectr General Page 1 f 9 Reprt n the Audit f IOM Kingstn Executive Summary Audit File N. JM201701
FORM 2. INDEPENDENT REGULATORY BOARD FOR AUDITORS (Established under Section 3 of Act 26 of 2005)
FORM 2 INDEPENDENT REGULATORY BOARD FOR AUDITORS (Established under Sectin 3 f Act 26 f 2005) APPLICATION BY A FIRM FOR ADMISSION TO THE REGISTER OF AUDITORS (Fr applicatin in terms f Sectin 38(2)) and
Customer due diligence guide for clients
Custmer due diligence guide fr clients Nvember 2018 19499409 2 As a reprting entity under the Anti-Mney Laundering and Cuntering Financing f Terrrism Act 2009 (the AML/CFT Act), MinterEllisnRuddWatts has
Terms of Reference - Board of Directors (approved by the Board on 12 April 2018)
Terms f Reference - Bard f Directrs (apprved by the Bard n 12 April 2018) 1. Respnsibility and Principal Duties The Bard f Directrs has the verall respnsibility fr the gvernance f the Cmpany and fr supervising
HPLC Demo Columns
Terms and Cnditins HPLC Dem Clumns - 01.01.2018-30.06.2018 By rdering a dem clumn yu agree t the fllwing terms and cnditins: 1. Yu can test fr free ne r mre f ur analytical HPLC dem clumns ( dem clumns
PRODUCT HIGHLIGHTS SHEET
Prepared n: 03/07/18 This Prduct Highlights Sheet is an imprtant dcument. It highlights the key terms and risks f the Aberdeen Glbal Australian Dllar Incme Bnd Fund (the Fund ) and cmplements the Singapre
Instruction Page. Verification of 2014 Income Information for Individuals with Unusual Circumstances
Instructin Page Imprtant Nte: Please ntify the financial aid ffice if the student r their parents had a change in marital status after the end f the 2014 tax year n December 31, 2014 and als if the parents
Turkey s Project-Based Incentive Scheme
Turkey s Prject-Based Incentive Scheme December 4th, 2017 Executive Summary Turkey has intrduced a new system n September 26, 2016, which grants gvernment incentives fr eligible investments n prject basis.
BLOUSTEIN SCHOOL POLICY
BLOUSTEIN SCHOOL POLICY Plicy Name: Pst-Award Prcedure fr Grants and Cntracts Date: December 6, 2007 The fllwing is the prcedure t be fllwed nce a grant r cntract has been awarded frm an utside spnsr.
Hawaii Division of Financial Institutions 2018 Renewal Checklist
Hawaii Divisin f Financial Institutins 2018 Renewal Checklist Instructins Renewal requests must be submitted thrugh by the date specified by yur state regulatr(s). Click here t review all renewal deadlines,
Financial Terms for Service Providers to FWF
FWF financial terms fr service prviders December 2017 Financial Terms fr Service Prviders t FWF This dcument explains the financial terms fr all parties (service prviders) cntracted t wrk fr Fair Wear
THE CLOROX COMPANY AUDIT COMMITTEE CHARTER. [Effective May 8, 2017]
![THE CLOROX COMPANY AUDIT COMMITTEE CHARTER. [Effective May 8, 2017]](/thumbs/79/78951181.jpg "THE CLOROX COMPANY AUDIT COMMITTEE CHARTER. [Effective May 8, 2017]")
THE CLOROX COMPANY AUDIT COMMITTEE CHARTER [Effective May 8, 2017] PURPOSE AND AUTHORITY The Audit Cmmittee ( Cmmittee ) is established by the Bard f Directrs ( Bard ) fr the purpses f: 1. Representing
LSI Securities Litigation
Page 1 f 8 ELECTRONIC FILING INSTRUCTIONS I. Imprtant Ntes PLEASE READ In additin t these instructins, please review the details set frth in the claim frm and ntice prir t submitting claims. Electrnic
TERMS OF REFERENCE FOR THE PROVISION OF OUTSOURCED INTERNAL AUDIT SERVICE
W&RSETA Standard Bidding Dcuments Terms f Reference TERMS OF REFERENCE FOR THE PROVISION OF OUTSOURCED INTERNAL AUDIT SERVICE 1 W&RSETA Standard Bidding Dcuments Terms f Reference 1. BACKGROUND TO W&RSETA
FINANCE & AUDIT COMMITTEE
FINANCE & AUDIT COMMITTEE Page 1 f 8 CHARTER f the Finance & Audit Cmmittee f the Bard Of Directrs f Spectral Medical Inc. Purpse The primary functin f the Finance & Audit Cmmittee (the Cmmittee ) f the
BUSINESS ETHICS ASSESSMENT
TENDER / ASSIGNMENT TENDER / ASSIGNMENT NUMBER TENDER MANAGER / ASSIGNMENT LEADER AUTHOR DATE 20160118 PART 1 (2) BUSINESS PARTNER NAME REGISTERED ADDRESS HOMEPAGE VISITING ADDRESS (IF DIFFERENT FROM ABOVE)
Understanding Self Managed Superannuation Funds
Understanding Self Managed Superannuatin Funds Hw t read this dcument Managing yur finances t meet yur day t day requirements as well as yur lng-term gals can be a cmplex task. There are all srts f issues
Town of Palm Beach Retirement System. Deferred Retirement Option Plan (DROP) Policies and Information for Participants
Twn f Palm Beach Retirement System Deferred Retirement Optin Plan (DROP) Plicies and Infrmatin fr Participants Twn f Palm Beach Retirement System Deferred Retirement Optin Plan (DROP) Plicies and Infrmatin
NATCHITOCHES HISTORIC DISTRICT DEVELOPMENT COMMISSION STATE OF LOUISIANA
NATCHITOCHES HISTORIC DISTRICT DEVELOPMENT COMMISSION STATE OF LOUISIANA Independent Accuntants* Reprt n Applying Agreed-Upn Prcedures June 30, 2013 GRIFFIN & COAAPANY, LLC CERTIFIED PUBLIC ACCOUNTANTS
DOCUMENTS REQUIRED. 2. Please provide one (1) recent photograph not more than six (6) months old. The photograph should be in color and:
DOCUMENTS REQUIRED 1. One Applicatin frm, internet based and filled using a cmputer (can be fund at the Visa centre web site, address http://visa.finland.eu/murmansk/english/visaapplicatinfrm.html). Yu
A. Accept only those clients whose identity is established by conducting due diligence appropriate to the risk profile of the client.
Custmer Acceptance Plicy (CAP) A. Accept nly thse clients whse identity is established by cnducting due diligence apprpriate t the risk prfile f the client. B. Where the investr is a new investr, accunt
Guidelines and Recommendations Guidelines on periodic information to be submitted to ESMA by Credit Rating Agencies
Guidelines and Recmmendatins Guidelines n peridic infrmatin t be submitted t ESMA by Credit Rating Agencies 23 June 2015 ESMA/2015/609 Table f Cntents 1 Scpe... 3 2 Definitins... 3 3 Purpse f Guidelines...
De minimis aid declaration
De minimis aid declaratin Declaratin within the scpe f the prvisin f aid as referred t in the de minimis aid Regulatin (OJ 2006, L379). It is recmmended that yu read the explanatry ntes in the annex t
ELECTRONIC FILING INSTRUCTIONS LOGITECH FAIR FUND
ELECTRONIC FILING INSTRUCTIONS LOGITECH FAIR FUND I. Imprtant Ntes PLEASE READ Page 1 f 8 Electrnic claim submissin is available t institutins filing n their wn behalf r n behalf f thers as well as t claim
MAXCOM TELECOMUNICACIONES, S.A.B. DE C.V.
MAXCOM TELECOMUNICACIONES, S.A.B. DE C.V. We have undertaken varius initiatives t strengthen the financial psitin f the Cmpany in rder t cntinue fcusing n the executin f ur grwth strategy 1 MAXCOM REPORTS
Information concerning the constitution, goals and functions of the agency, including 1 :
Annual Reprt cmpliance checklist This checklist utlines the gvernance, perfrmance, reprting cmpliance and prcedural requirements f the Financial Administratin and Audit Act 1977 and the Financial Management
ELECTRONIC FILING INSTRUCTIONS Commvault Systems, Inc. Securities Litigation
ELECTRONIC FILING INSTRUCTIONS Cmmvault Systems, Inc. Securities Litigatin I. Imprtant Ntes PLEASE READ Electrnic claim submissin is available t institutins filing n their wn behalf r n behalf f thers
Verifying Your Account & Identity
Verifying Yur Accunt & Identity Acceptable Identificatin Dcumentatin The Anti Mney Laundering and Cunter Terrrism Financing Act 2006, requires Luxbet t verify the identity f anyne wh pens a new wagering
PREPARING TO TERMINATE DROP
PREPARING TO TERMINATE DROP If yu wrk until yur riginal Deferred Retirement Optin Prgram (DROP) terminatin date, the Divisin f Retirement will mail yu yur DROP Terminatin Packet apprximately 90 days prir
Insulet Corp. Securities Litigation
Page 1 f 8 ELECTRONIC FILING INSTRUCTIONS Insulet Crp. Securities Litigatin READ THESE INSTRUCTIONS CAREFULLY AND IN THE ENTIRETY. YOU MUST COMPLY. Part I - Overview Electrnic claim submissin is available
Hawaii Division of Financial Institutions 2019 Renewal Checklist
Hawaii Divisin f Financial Institutins 2019 Renewal Checklist Instructins Renewal requests must be submitted thrugh by the date specified by yur state regulatr(s). Click here t review all renewal deadlines,
FAQS ON DEBT CONSOLIDATION PLAN
1. What is Debt Cnslidatin Plan (DCP)? Debt Cnslidatin is a debt refinancing prgram which ffers a custmer the ptin t cnslidate all his unsecured credit facilities (such as credit cards and sme types f
Audit and Risk Management Committee Charter
Audit and Risk Management Cmmittee Charter Pivtal Systems Crpratin ("Cmpany") 1. Objectives The Audit and Risk Management Cmmittee (Cmmittee) has been established by the bard f directrs (Bard) f the Cmpany.
GENERAL MOTORS COMPANY AUDIT COMMITTEE CHARTER. Amended and Restated: December 13, 2017
GENERAL MOTORS COMPANY AUDIT COMMITTEE CHARTER Amended and Restated: December 13, 2017 Purpse The purpse f the Audit Cmmittee is t assist the Bard f Directrs f General Mtrs Cmpany in its versight f the
Commvault Systems, Inc. Securities Litigation
Page 1 f 8 ELECTRONIC FILING INSTRUCTIONS Cmmvault Systems, Inc. Securities Litigatin I. Imprtant Ntes PLEASE READ Electrnic claim submissin is available t institutins filing n their wn behalf r n behalf
Terms and Conditions 19 December 2018
Stck and Shares Lifetime ISA (Prperty Saver) Terms and Cnditins 19 December 2018 These Terms, tgether with the Applicatin Frm, frm a legal agreement between yu and us which sets ut hw the Lifetime ISA
Transfer Pricing Country Summary Hungary
Page 1 f 6 Transfer Pricing Cuntry Summary Hungary February 2018 tpa-glbal.cm Page 2 f 6 Legislatin Existence f Transfer Pricing Laws/Guidelines The applicatin f the arm s length principle between related
Copiague Chamber of Commerce
Cpiague Chamber f Cmmerce Est. 1955 BASIC REQUIREMENTS AND RESPONSIBILITIES FOR HOLDING OFFICE & POSITION DESCRIPTIONS 2016 Table f Cntents The basic requirements and respnsibilities fr hlding Office Psitin
Risk and Audit Committee charter
Risk and Audit Cmmittee charter 1. Intrductin The Bard f Cffey Internatinal Limited ( Cffey r the Cmpany ) has established a Risk and Audit Cmmittee ( Cmmittee ). It is nted that the Cmmittee is a sub-cmmittee
Serbia Takeover Guide
Serbia Takever Guide Cntact Marija Bjvic Bjvic & Partners marija.bjvic@bjvicpartners.cm Cntents Page INTRODUCTION 1 ACTING IN CONCERT 2 JOINT STOCK COMPANIES (JSC) 3 MANDATORY AND VOLUNTARY TOB 4 TOB PROCESS
Huntington Bancshares Incorporated
Audit Cmmittee Apprved By: Bard f Directrs Huntingtn Bancshares Incrprated Apprval Date 1 f 6 Purpse f Cmmittee The Audit Cmmittee (Cmmittee) is established by the Bard f Directrs (Bard) t assist the Bard
Condominium Authority of Ontario
Cndminium Authrity f Ontari Guide t Filing Cnd Returns and Paying CAO Assessments Cntents 1. What Are Cnd Returns?... 2 2. What Cnd Returns Need t be Filed in 2018?... 3 3. Hw Will the Infrmatin Prvided
ANCESTRY.COM LLC REPORTS Q FINANCIAL RESULTS
REPORTS Q2 FINANCIAL RESULTS Ancestry.cm Subscriber Grwth f 5% Year-Over-Year Q2 Nn-GAAP Revenues $138 millin, Up 16% Year-Over-Year Adjusted EBITDA Grwth f 26% Year-Over-Year PROVO, Utah, July 30, Ancestry.cm
BRITISH VIRGIN ISLANDS Features of a Segregated Portfolio Company GOVERNING LAW
BRITISH VIRGIN ISLANDS Features f a Segregated Prtfli Cmpany GOVERNING LAW The BVI Business Cmpanies Act 2004, as amended in 2005, 2006 and 2012 ( BVI BC Act ) and the Segregated Prtfli Cmpanies Regulatins,
ARIZONA FIRE DISTRICT ASSOCIATION FINANCIAL PROCEDURES POLICY
FINANCIAL PROCEDURES POLICY 1. PURPOSE The purpse f these Financial Prcedures is t prvide cnsistent applicatin f cnduct and prper internal cntrls t safeguard the assets f the Arizna Fire District Assciatin
APPLICATION FORM FOR ASSISTANCE FROM THE AFRICAN WORLD HERITAGE FUND
APPLICATION FORM FOR ASSISTANCE FROM THE AFRICAN WORLD HERITAGE FUND This template is the riginal assistance request frm which when sent shuld cver all the questins asked. It can be adjusted t accmmdate
The Company is a public company incorporated in Bermuda and its securities are listed on AIM.
(Incrprated in Bermuda Registratin N. 44512) POLICY FOR TRADING IN COMPANY SECURITIES The Cmpany is a public cmpany incrprated in Bermuda and its securities are listed n AIM. Schedule 1 t this Plicy cntains
Audit Committee Charter
Audit Cmmittee Charter I. Purpse f Audit Cmmittee The purpse f the Audit Cmmittee, which is part f the Bard, shall be (a) t assist the Bard s versight f (i) the integrity f the Cmpany s financial statements,
ELECTRONIC FILING INSTRUCTIONS
ELECTRONIC FILING INSTRUCTIONS IN RE VIRTUS INVESTMENT PARTNERS, INC. SECURITIES LITIGATION I. Imprtant Ntes PLEASE READ Electrnic claim submissin is available t institutins filing n their wn behalf r
Approval Process and Arrangements for University Consultancy Work
Apprval Prcess and Arrangements fr University Cnsultancy Wrk 1 Intrductin Cnsultancy activities can be separated int tw types: thse undertaken in City s name (University cnsultancy) and thse undertaken
CREDITORS VOLUNTARY LIQUIDATION IN AUSTRALIA CHECKLIST FOR LIQUIDATOR FINAL MEETING AND FINALISATION OF LIQUIDATION Peter J Keenan 2010
Prepared by Date Reviewed by Date Page 1 f 7 Name f Client:... (In Liquidatin) NOTES 1 This checklist is a summary and the user shuld nt rely n it as a full descriptin f the issues and prcedures mentined
Q1' FY16 Q1' FY17 Y/Y Chg Sales $ 4,600.8 $ 4,173.4 $ (427.4) Gross Profit $ $ $ (37.8) Gross Profit Margin 12.2 % 12.
$ in millins - except per share data Octber 1, 2016 CFO Review f Fiscal 2017 First Quarter Results Discntinued Operatins On September 19, 2016, Avnet, Inc. annunced that it had entered int an agreement
Board of Directors Job Description
Bard f Directrs Jb Descriptin Abut SVP s Bard f Directrs Members at Large SVP Bulder Cunty s Bard f Directrs is cmprised f 5 t 15 members. The Executive Cmmittee includes the Bard Chair, Vice Chair, Treasurer,
TD Insurance s Multi-Year Accessibility Plan
TD Insurance s Multi-Year Accessibility Plan TABLE OF CONTENTS... 1 INTRODUCTION AND STATEMENT OF COMMITMENT... 1 OUR PLAN... 1 ACCESSIBILITY POLICIES...1 TRAINING...1 INFORMATION COMMUNICATION STANDARDS...2
BLOUSTEIN SCHOOL POLICY
Office f Business Administratin and Human Resurces Rutgers, The State University f New Jersey 33 Livingstn Avenue, Suite 100 New Brunswick, NJ 08901 BLOUSTEIN SCHOOL POLICY Plicy Name: Pst-Award Prcedure
The CIA certification has 4 parts. The CCSA exam and the CGAP exam are single part specialty exams.
Abut this bk The CIA certificatin has 4 parts. The CCSA exam and the CGAP exam are single part specialty exams. The CIA exam parts are: PART 1 THE INTERNAL AUDIT ACTIVITY S ROLE PART 2 CONDUCTING THE INTERNAL
Corporate Governance Charter
BANQUE INTERNATIONALE A LUXEMBOURG Crprate Gvernance Charter BIL draws n its 160 years f expertise t serve clients, applying the highest standard f business ethics and integrity. Gd and sund gvernance
IRS 2016 FEDERAL TAX TRANSCRIPT INFORMATION
Financial Aid Office P.O. Bx 6905 Radfrd, VA 24142 Phne: (540) 831-5408 Fax: (540) 831-5138 finaid@radfrd.edu RU Financial Aid Website: http://www.radfrd.edu/finaid IRS 2016 FEDERAL TAX TRANSCRIPT INFORMATION
The commission related to the dividend payment is supported by BVB.
ANNOUNCEMENT May 16, 2017 DIVIDEND ALLOCATION PROCEDURE BURSA DE VALORI BUCUREȘTI SA In accrdance with the reslutin f the Ordinary General Meeting f Sharehlders f April 12, 2017, Bursa de Valri București
Verification Worksheet- V1 DIRECTIONS 2016 INCOME TAX FILER DIRECTIONS:
2018-2019 Verificatin Wrksheet- V1 DIRECTIONS 2016 INCOME Yur applicatin was selected by the U.S. Dept. f Educatin fr review in a prcess called "verificatin". Yu must submit the last 3 pages f this verificatin
UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C FORM 8-K
UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washingtn, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant t Sectin 13 r 15(d) f the Securities Exchange Act f 1934 Date f Reprt (Date f earliest event reprted)
Net Income $ $ $ (65.4) Adjusted Net Income (1) $ $ $ (61.0)
$ in millins - except per share data CFO Review f Fiscal 2016 Furth Quarter Results Fiscal 2016 Results Fiscal Years Ended July 2, 2016 June 27, 2015 Net Chg Sales $ 26,219.3 $ 27,924.7 $ (1,705.4) Grss
EOFY tax strategies for small businesses
As we apprach the end f the financial year (EOFY), there are a number f smart strategies yu culd cnsider t help yu streamline yur finances and legitimately save n yur tax bill. Insurance premiums Sme insurance
STUDENT EMPLOYMENT FORMS PACKET
STUDENT EMPLOYMENT FORMS PACKET FOR INTERNATIONAL STUDENTS THE GW Center fr Career Services Marvin Center Suite 505 Student emplyment questins? E-mail us at gwse@gwu.edu This packet cntains: Federal I-9
Renewal of Manager s Certificate
Applicatin fr Renewal f Manager s Certificate Sectin 219, Sale and Supply f Alchl Act 2012 General infrmatin: Yu must renew yur manager s certificate befre it expires. Once yur manager s certificate has
CAREVEST MORTGAGE INVESTMENT CORPORATION Directions for Completing Retraction Requests
This package is ONLY fr Class A sharehlders f. Cntents f this package (5 pages): - Instructins fr cmpleting yur retractin request - Retractin Request frm fr CareVest Mrtgage Investment Crpratin The February
MICRO GROUP EMPLOYER DOCUMENTATION REQUIREMENTS
Seattle, Washingtn 98101 MICRO GROUP EMPLOYER DOCUMENTATION REQUIREMENTS D nt cancel any existing plicies until yu receive cnfirmatin f final rates and/r acceptance f the grup by Regence BlueShield (Regence).
Quick Reference Guide
Quick Reference Guide Accunting Standard Update 2016-01 "Financial Instruments Overall: Recgnitin and Measurement f Financial Assets and Financial Liabilities" Why d I need this Quick Reference Guide?
St. Paul s Lutheran Grade School Tuition Agreement Form
St. Paul s Lutheran Grade Schl Tuitin Agreement Frm Schl Year: 2017-2018 2017-18 tuitin schedule is listed n the bttm f this dcument. St. Paul s Lutheran Grade Schl strives t prvide an envirnment cnducive
AUSTRALIAN CAPITAL TERRITORY (ACT) REGIONAL CERTIFYING BODY (RCB)
AUSTRALIAN CAPITAL TERRITORY (ACT) REGIONAL CERTIFYING BODY (RCB) APPLYING FOR RCB SUPPORT OF AN EMPLOYER NOMINATION REGIONAL SPONSORED MIGRATION SCHEME (RSMS) Skills Canberra September 2017 1 P a g e
For personal use only
8 March 2017 KABUNI ENTERS INTO A LETTER OF INTENT FOR POTENTIAL SALE OF ITS OPERATING SUBSIDIARIES AND ALSO RESETS STRATEGIC PRIORITIES The Bard f Directrs f Kabuni Ltd. (the Cmpany r Kabuni ) is pleased
Fiscal guide: SPAIN Monte Titoli S.p.A. September 2017 FISCAL GUIDE FOR SPANISH MARKET FOR SECURITIES PAID UNTIL 15/09/2017
Mnte Titli S.p.A. FISCAL GUIDE FOR SPANISH MARKET FOR SECURITIES PAID UNTIL 15/09/2017 Mnte Titli S.p.A. 1. CONTENTS Belw yu find the types f securities invlved and the prcedure/s in place. Securities
Thank you for your consideration, and if you have further questions or you need more information, please do not hesitate to contact me.
Dc 2011-20523 (6 pgs) September 23, 2011 Michael Caballer Internatinal Tax Cunsel United States Department f the Treasury 1500 Pennsylvania Avenue, NW Washingtn, DC 20220 Michael Danilack Deputy Cmmissiner
Frequently Asked Questions: Broader Public Sector Procurement Directive
Frequently Asked Questins: Brader Public Sectr Prcurement Directive 1. What is the Brader Public Sectr (BPS) Prcurement Directive? The Brader Public Sectr Accuntability Act, 2010 prvides the authrity fr
MAA103 ACCOUNTING FOR DECISION MAKING EXAM NOTES
MAA103 ACCOUNTING FOR DECISION MAKING EXAM NOTES WEEK 1: THE ACCOUNTING ENVIRONMENT 5 CONCEPT 1: WHAT IS ACCOUNTING? 5 THE ROLE OF ACCOUNTING 5 WHO USES ACCOUNTING DATA? 5 WHAT IS THE DIFFERENCE BETWEEN
Explanation of a U.S. Address and/or U.S. Phone Number (S3)
Explanatin f a U.S. Address and/r U.S. Phne Number (S3) Custmer Name Custmer Number By cmpleting yur IRS Frm W-8 yu are affirming that yu are nt a citizen r resident f the United States r ther U.S. persn
TASSAL GROUP LIMITED ABN
Plicy fr the Selectin and Appintment f Directrs TASSAL GROUP LIMITED ABN 15 106 067 270 Plicy fr the Selectin and Appintment f Directrs (Reviewed by the Bard 25 June 2013) 1 Reviewed by the Bard - 25 June
Preparing for Your Early Retirement
Preparing fr Yur Early Retirement Imprtant Infrmatin fr Railrad Emplyees Eligible fr GA-46000 Eligibility fr Railrad Annuity Railrad Retirement Bard https://secure.rrb.gv/ Call yur lcal Railrad Retirement
Suriname today and its small and medium enterprises. February 2013
Suriname tday and its small and medium enterprises February 2013 Grwth and inflatin Slid grwth despite glbal financial turmil and limited glbal demand. Grwth supprted by buyant mining sectr. Inflatin pressures
IDENTIFICATION FORM AUSTRALIAN REGULATED TRUST (Including Self-Managed Super Funds)
AUSTRALIAN REGULATED TRUST (Including Self-Managed Super Funds) GUIDE TO COMPLETING THIS FORM This frm is fr nly. Australian Regulated Trusts include self-managed super funds, registered managed investment
SPECIAL REPORT: Duties of an Executor
Call tday: 757-399-7506. We help families navigate the legal maze and implement plans t secure their futures. SPECIAL REPORT: Duties f an Executr Hk Law Center Offices: 295 Bendix Rad, Suite 170, Virginia
List of Services that we provide:
All f the cnsultants at AB Slutins cme frm an insurance agency backgrund, and each has a minimum f 20 years experience in Agency Operatins. Our wrk with hundreds f agencies ver the span f decades can ffer
PROOF OF CLAIM AND RELEASE
PROOF OF CLAIM AND RELEASE Deadline fr Submissin: July 11, 2015 IF YOU PURCHASED THE COMMON STOCK OF, INC., ( ) DURING THE PERIOD FROM NOVEMBER 14, 2013 THROUGH APRIL 9, 2014, INCLUSIVE (THE CLASS PERIOD
STATE OF NEW YORK MUNICIPAL BOND BANK AGENCY
STATE OF NEW YORK MUNICIPAL BOND BANK AGENCY Recvery Act Bnd Prgram Written Prcedures fr Tax Cmpliance and Internal Mnitring, adpted September 12, 2013 PROGRAM OVERVIEW The State f New Yrk Municipal Bnd
STA Conversion Guidelines
STA Cnversin Guidelines STA Cnversin Guidelines Prject Backgrund and Overview In February f 2013, the STA Bard asked the Operatins Cmmittee t create STA Cnversin Guidelines, in rder t address repeated
The VCT and EIS regimes encourage investment in unquoted trading companies by offering generous tax reliefs to investors.
briefing January 2017 VCT and EIS Qualifying Investments Is yur cmpany lking t raise investment frm venture capital trusts (VCTs) r frm individuals seeking tax relief under the enterprise investment scheme
OJSC DETSKY MIR INCREASED NET INCOME BY 7.2% TO RUB 657 MLN FOR 9 MONTHS 2015
OJSC DETSKY MIR INCREASED NET INCOME BY 7.2% TO RUB 657 MLN FOR 9 MONTHS 2015 18 Nvember 2015. Russia, Mscw. OJSC Detsky Mir (hereinafter referred t as "Detsky Mir" r "the Cmpany"), Russia's largest children's
How to reclassify your residency: for US citizens and permanent residents
Hw t reclassify yur residency: fr US citizens and permanent residents When yu first attend UF grad schl, the university waives yur tuitin at the in- state rate fr a year as a grace perid during which yu
Gifts & Hospitality. Effective Date Author Owner Approval Last Review Revise Date August 2017
Gifts & Hspitality Effective Date Authr Owner Apprval Last Review Revise Date August 2017 Iain Simm Jeremy Arn Miles Rberts Nvember 2011 August 2019 The Pwer f Less www.dssmith.cm Gifts and Hspitality