Withholding Tax (WHT) Presentation by: Robert Waruiru Associate Director, KPMG Advisory Services Limited CPA-K April 2018
|
|
|
- Lucy Angelina Lindsey
- 6 years ago
- Views:
Transcription
1 Withholding Tax (WHT) Presentation by: Robert Waruiru Associate Director, KPMG Advisory Services Limited CPA-K April 2018
2 TABLE OF CONTENTS Introduction: What is Withholding Tax? WHT for residents and non-residents WHT and Double Tax Avoidance Agreements Recent Developments Q&A
3 Uphold public interest What is WHT?
4 Withholding tax Tax deducted at source on payments to both resident and non-resident persons on income from various sources Depending on the income stream WHT can either be a final tax or an advance tax payment WHT is governed by Income Tax Act - Section 35 and WHT Rules, 2001
5 Withholding tax WHT is deductible upon payment of a taxable amount What is WHT? The Tax Point : Paid is defined to include crediting (i.e. accrual) of the amount payable in the books The Fintel case, 2014 Disbursements (not supported/non-third party) are subject to WHT
6 Why withhold? Cash flow to KRA Why? Compliance issue More cost effective Non-resident
7 Obligations under WHT Regime Responsibility of the person making payment of income subject to WHT to: My duty? Compute and deduct WHT at the relevant rate Remit WHT so deducted by the 20th day of the month following that in which tax is deducted Maintain relevant records
8 Obligations under WHT Regime My duty? Submit an end-of-year WHT return by the 28th day of February the following year (irrespective of financial year-end); and Provide a WHT certificate to the Payee - showing gross amount and WHT so deducted itax impact
9 Payments subject to WHT Which ones? Management, technical and professional fees Dividends Royalties Interest Deemed interest CGT? Telecommunication services
10 Payments subject to WHT Withdrawals from a provident fund or pension annuities Which ones? Winnings from betting and gaming? Payments made to non-residents for the use or occupation of property Commission from insurance companies Deemed interest!
11 Consequences of noncompliance Late payment penalty of 10% (capped at 1 Million) Interest at 1% per month on the outstanding tax, until payment in full is made Other general offences under withholding tax e.g. failure to submit return (up to a maximum of fine KShs 100,000 or six months imprisonment or both) W.e.f 13 June In duplum rule applies to interest on tax due
12 Uphold public interest WHT Rates
13 Resident WHT Rates Nature of payment Management or professional fees: (> KES 24,000) - Managerial, technical, agency, consultancy fees & training fees Rate 5% Contractual fees:(>24,000) 3% - Building, civil and engineering works Royalties: 5% - E.g. Oracle computer software Rental income 10%
14 Resident WHT Rates Nature of payment Rate Interest: Bank interest and other sources 15% Bearer instruments: - 2 years; - Beyond 10 years w.e.f Dividends: EA citizens (Ug and Tz) are considered Kenyan residents for dividend WHT 25% 10% 5%
15 Non-Resident WHT Rates Nature of payment Rate Management or professional fees: 20% Royalties - e.g. software licenses 20% Dividends 10% Interest 15% Pensions and retirement annuities 5% Rents (leases) for use or occupation of: - Movable property and cross border leases - Immovable property 15% 30%
16 Non-Resident WHT Rates Nature of payment Management or professional fees UK (%) Germany & Canada (%) Denmark Norway Sweden Zambia South Africa (%) UAE & Iran (%) France (%) * Royalties Dividends / Interest Pension Entertainment sport and promotion Rent (real estate) Rent (Others
17 Non-Resident WHT Rates Newer rates Nature of payment New India (%) Old India (%) Qatar (%) South Korea (%) Management or professional fees * * Royalties Dividends /5 10/8 Interest Pension Entertainment sport and promotion Rent (real estate) Rent(Others
18 Uphold public interest DTA s
19 DTAs Kenya has 48 DTAs at various stages (see 14 DTAs in force Recent DTAs: - Kenya-Qatar Kenya-South Korea Kenya-India (Revised)
20 DTA Status Country Status Effective Date Algeria U/consideration - Belgium U/negotiation - Botswana Concluded (NS) - Cameroon U/consideration - Canada In force China Signed (NIF) - Denmark In force DRC U/consideration - EAC Signed (NIF) - Egypt U/Negotiation - Ethiopia U/Consideration - France In force Country Status Effective Date Germany In force Ghana U/consideration - India In force (new) Iran In force Italy Signed (NIF) - Ivory Coast U/consideration - Japan U/negotiation - Jordan U/consideration - Korea In force Kuwait Signed (NIF) - Macedonia U/consideration - Malawi U/consideration -
21 DTA Status Country Status Effective Date Malaysia U/negotiation - Mauritius Signed (NIF) - Mozambique U/consideration - Netherlands Signed (NIF) - Nigeria Concluded (NS) - Norway In force Portugal Concluded (NS) Qatar In force Russia U/consideration - Saudi Arabia Concluded (NS) - Senegal U/consideration - Seychelles Signed (NIF) - Country Status Effective Date Singapore Concluded (NS) - South Africa In force South Sudan U/consideration - Spain U/negotiation - Sudan U/consideration - Sweden In force Thailand Concluded (NS) - Turkey Concluded (NS) - UAE In force UK In force Zambia In force Zimbabwe U/consideration -
22 INTERACTIVE SESSION
Withholding Tax Training for NPOs Presentation by:
Withholding Tax Training for NPOs Presentation by: Caleb Mokaya CPA Friday, 12 th May 2017 Presentation Outline 1 2 3 4 5 6 7 8 Overview of Withholding Tax (WHT) Payments Subject to WHT Legal provisions
ICPAK Tax Workshop. Employee Taxation. Withholding tax. 24 January /27/2014 1
ICPAK Tax Workshop Employee Taxation Withholding tax 24 January 2014 1/27/2014 1 Employee Taxation The tax year for individuals runs from 1 January to 31 December Chargeable Income: For each year of income
Turkey Country Profile
Turkey Country Profile EU Tax Centre June 2018 EU Tax Centre June 2018 Turkey Key tax factors for efficient cross-border business and investment involving Turkey EU Member State Double Tax Treaties No
Guide to Treatment of Withholding Tax Rates. January 2018
Guide to Treatment of Withholding Tax Rates Contents 1. Introduction 1 1.1. Aims of the Guide 1 1.2. Withholding Tax Definition 1 1.3. Double Taxation Treaties 1 1.4. Information Sources 1 1.5. Guide Upkeep
ide: FRANCE Appendix A Countries with Double Taxation Agreement with France
Fiscal operational guide: FRANCE ide: FRANCE Appendix A Countries with Double Taxation Agreement with France Albania Algeria Argentina Armenia 2006 2006 From 1 March 1981 2002 1 1 1 All persons 1 Legal
Argentina Bahamas Barbados Bermuda Bolivia Brazil British Virgin Islands Canada Cayman Islands Chile
Americas Argentina (Banking and finance; Capital markets: Debt; Capital markets: Equity; M&A; Project Bahamas (Financial and corporate) Barbados (Financial and corporate) Bermuda (Financial and corporate)
Withholding Tax Rate under DTAA
Withholding Tax Rate under DTAA Country Albania 10% 10% 10% 10% Armenia 10% Australia 15% 15% 10%/15% [Note 2] 10%/15% [Note 2] Austria 10% Bangladesh Belarus a) 10% (if at least 10% of recipient company);
Albania 10% 10%[Note1] 10% 10% Armenia 10% 10% [Note1] 10% 10% Austria 10% 10% [Note1] 10% 10%
![Albania 10% 10%[Note1] 10% 10% Armenia 10% 10% [Note1] 10% 10% Austria 10% 10% [Note1] 10% 10%](/thumbs/88/116150947.jpg "Albania 10% 10%[Note1] 10% 10% Armenia 10% 10% [Note1] 10% 10% Austria 10% 10% [Note1] 10% 10%")
Country Dividend (not being covered under Section 115-O) Withholding tax rates Interest Royalty Fee for Technical Services Albania 10% 10%[Note1] 10% 10% Armenia 10% Australia 15% 15% 10%/15% 10%/15% Austria
DOMESTIC CUSTODY & TRADING SERVICES
Pricing Structure DOMESTIC CUSTODY & TRADING SERVICES A flat custody fee of 20bps per account type per year is applicable to all holdings and cash, the custody fee is collected each month but will be capped
Comperative DTTs of Pakistan
Comperative DTTs of Pakistan 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 S. No. COUNTRY CONTINENT Republic/Dem ocratic/kingdo m/sultanate P.E. BUSINESS PROFIT SHIPPING AIR TRANSPORT DIVIDEND INTEREST ROYALITIES
Czech Republic Country Profile
Czech Republic Country Profile EU Tax Centre June 2017 Key tax factors for efficient cross-border business and investment involving Czech Republic EU Member State Yes Double Tax Treaties With: Albania
Dutch tax treaty overview Q3, 2012
Dutch tax treaty overview Q3, 2012 Hendrik van Duijn DTS Duijn's Tax Solutions Zuidplein 36 (WTC Tower H) 1077 XV Amsterdam The Netherlands T +31 888 387 669 T +31 888 DTS NOW F +31 88 8 387 601 duijn@duijntax.com
Withholding tax rates 2016 as per Finance Act 2016
Withholding tax rates 2016 as per Finance Act 2016 Sr No Country Dividend Interest Royalty Fee for Technical (not being covered under Section 115-O) Services 1 Albania 10% 10% 10% 10% 2 Armenia 10% 10%
AUTOMOTIVE COMPONENTS PRODUCT / MARKET MATRIX. AIEC P O Box Arcadia 0007 Tel: Fax: Website:
AIEC P O Box 0 Arcadia 000 Tel: + 0 00 Fax: + 0 0 Website: www.aiecco.za AUTOMOTIVE COMPONENTS PRODUCT/MARKET MATRIX A diverse range of original components and aftermarket are manufactured in South Africa.
Tax Newsflash January 31, 2014
Tax Newsflash January 31, 2014 Luxembourg s New Double Tax Treaties As of 1 January 2014, Luxembourg further enlarged its double tax treaty network with the entry into force of the new double tax treaties
Countries with Double Taxation Agreements with the UK rates of withholding tax for the year ended 5 April 2012
Countries with Double Taxation Agreements with the UK rates of withholding tax for the year ended 5 April 2012 This table shows the maximum rates of tax those countries with a Double Taxation Agreement
Czech Republic Country Profile
Czech Republic Country Profile EU Tax Centre June 2018 Key tax factors for efficient cross-border business and investment involving Czech Republic EU Member State Yes Double Tax Treaties With: Albania
TAXATION OF EMPLOYEE EMOLUMENTS AND WITHHOLDING TAX OBLIGATIONS Presentation by: Mary Weru. Uphold public interest
TAXATION OF EMPLOYEE EMOLUMENTS AND WITHHOLDING TAX OBLIGATIONS Presentation by: Mary Weru Uphold public interest Presentation agenda Employee taxes Basis of taxation Residence rules Income subject to
Czech Republic Country Profile
Czech Republic Country Profile EU Tax Centre July 2016 Key tax factors for efficient cross-border business and investment involving Czech Rep. EU Member State Yes Double Tax With: Treaties Albania Armenia
Financial Accounting Advisory Services
Financial Accounting Advisory Services Bringing clarity to the accounting for restructuring activities October 2014 Agenda 3 About EY 13 Contacts 15 Page 2 Accounting for restructuring Page 3 Why do companies
Romania Country Profile
Romania Country Profile EU Tax Centre June 2017 Key tax factors for efficient cross-border business and investment involving Romania EU Member State Yes Double Tax Treaties With: Albania Algeria Armenia
Turkey Country Profile
Turkey Country Profile EU Tax Centre June 2017 Key tax factors for efficient cross-border business and investment involving Turkey EU Member State Double Tax Treaties With: Albania Algeria Australia Austria
Poland Country Profile
Poland Country Profile EU Tax Centre June 2017 Key tax factors for efficient cross-border business and investment involving Poland EU Member State Yes Double Tax Treaties With: Albania Algeria Armenia
Dutch tax treaty overview Q4, 2013
Dutch tax treaty overview Q4, 2013 Hendrik van Duijn DTS Duijn's Tax Solutions Zuidplein 36 (WTC Tower H) 1077 XV Amsterdam The Netherlands T +31 888 387 669 T +31 888 DTS NOW F +31 88 8 387 601 duijn@duijntax.com
EQUITY REPORTING & WITHHOLDING. Updated May 2016
EQUITY REPORTING & WITHHOLDING Updated May 2016 When you exercise stock options or have RSUs lapse, there may be tax implications in any country in which you worked for P&G during the period from the
Scale of Assessment of Members' Contributions for 2008
General Conference GC(51)/21 Date: 28 August 2007 General Distribution Original: English Fifty-first regular session Item 13 of the provisional agenda (GC(51)/1) Scale of Assessment of s' Contributions
INTERNATIONAL JOURNAL OF RESEARCH AND ANALYSIS VOLUME 5 ISSUE 2 ISSN
CRITICAL ANALYSIS ON DOUBLE TAXATION AVOIDANCE AGREEMENT **AASTHA SUMAN & HIMANSHU SHUKLA The DTAA, or Double countries) so that taxpayers can avoid paying double taxes on their income earned from the
Financial Accounting Advisory Services
Financial Accounting Advisory Services May 2013 Agenda About EY 3 5 Appendix 13 Contacts 15 Page 2 About EY Page 3 EMEIA Sub-areas Africa Angola, Botswana, Republic of Congo, Equatorial Guinea, Ethiopia,
Romania Country Profile
Romania Country Profile EU Tax Centre March 2014 Key tax factors for efficient cross-border business and investment involving Romania EU Member State Yes Double Tax Treaties With: Albania Algeria Armenia
Luxembourg Country Profile
Luxembourg Country Profile EU Tax Centre June 2018 Key tax factors for efficient cross-border business and investment involving Luxembourg EU Member State Yes Double Tax Treaties With: Albania (a) Andorra
TRENDS AND MARKERS Signatories to the United Nations Convention against Transnational Organised Crime
A F R I C A WA T C H TRENDS AND MARKERS Signatories to the United Nations Convention against Transnational Organised Crime Afghanistan Albania Algeria Andorra Angola Antigua and Barbuda Argentina Armenia
FOREWORD. Kenya. Services provided by member firms include:
2016/17 FOREWORD A country's tax regime is always a key factor for any business considering moving into new markets. What is the corporate tax rate? Are there any incentives for overseas businesses? Are
Non-resident withholding tax rates for treaty countries 1
Non-resident withholding tax rates for treaty countries 1 Country 2 Interest 3 Dividends 4 Royalties 5 Annuities 6 Pensions/ Algeria 15% 15% 0/15% 15/25% Argentina 7 12.5 10/15 3/5/10/15 15/25 Armenia
Global Mobility Services: Taxation of International Assignees Kenya
www.pwc.com/ke/en Global Mobility Services: Taxation of International Assignees Kenya People and Organisation Global Mobility Country Guide (Folio) Last Updated: May 2018 This document was not intended
Transfer Pricing in Botswana and Southern Africa. Christian Wiesener KPMG Global Transfer Pricing Services 26 June 2014
Transfer Pricing in Botswana and Southern Africa Christian Wiesener KPMG Global Transfer Pricing Services 26 June 2014 Agenda Introduction to Transfer Pricing Transfer Pricing Example Africa Transfer Pricing
Country Update: Mauritius
Country Update: Mauritius Mauritius, Opening doors to Africa and Beyond STEP MAURITIUS CONFERENCE 2015 Shammeem Abdoolakhan ABC Global Management Services Ltd/ABC International Services ( Seychelles) Ltd
Lusaka, 7 May Note: The original of the Agreement was established by the Secretary-General of the United Nations on 2 June 1982.
. 2. b) Agreement establishing the African Development Bank done at Khartoum on 4 August 1963, as amended by resolution 05-79 adopted by the Board of Governors on 17 May 1979 Lusaka, 7 May 1982. ENTRY
Summary of key findings
1 VAT/GST treatment of cross-border services: 2017 survey Supplies of e-services to consumers (B2C) (see footnote 1) Supplies of e-services to businesses (B2B) 1(a). Is a non-resident 1(b). If there is
FOREWORD. Kenya. Services provided by member firms include:
FOREWORD A country's tax regime is always a key factor for any business considering moving into new markets. What is the corporate tax rate? Are there any incentives for overseas businesses? Are there
Appendix. Table S1: Construct Validity Tests for StateHist
Appendix Table S1: Construct Validity Tests for StateHist (5) (6) Roads Water Hospitals Doctors Mort5 LifeExp GDP/cap 60 4.24 6.72** 0.53* 0.67** 24.37** 6.97** (2.73) (1.59) (0.22) (0.09) (4.72) (0.85)
SHARE IN OUR FUTURE AN ADVENTURE IN EMPLOYEE STOCK OWNERSHIP DEBBI MARCUS, UNILEVER
SHARE IN OUR FUTURE AN ADVENTURE IN EMPLOYEE STOCK OWNERSHIP DEBBI MARCUS, UNILEVER DEBBI.MARCUS@UNILEVER.COM RUTGERS SCHOOL OF MANAGEMENT AND LABOR RELATIONS NJ/NY CENTER FOR EMPLOYEE OWNERSHIP AGENDA
Switzerland Country Profile
Switzerland Country Profile EU Tax Centre June 2018 Key tax factors for efficient cross-border business and investment involving Switzerland EU Member State No. Please note that, in addition to Switzerland
Belgium Country Profile
Belgium Country Profile EU Tax Centre July 2016 Key tax factors for efficient cross-border business and investment involving Belgium EU Member State Double Tax Treaties Yes With: Albania Algeria Argentina
Serbia Country Profile
Serbia Country Profile EU Tax Centre July 2015 Key tax factors for efficient cross-border business and investment involving Serbia EU Member State Double Tax Treaties With: Albania Austria Azerbaijan Belarus
Switzerland Country Profile
Switzerland Country Profile EU Tax Centre July 2015 Key tax factors for efficient cross-border business and investment involving Switzerland EU Member State No. Please note that, in addition to Switzerland
Total Imports by Volume (Gallons per Country)
6/6/2018 Imports by Volume (Gallons per Country) YTD YTD Country 04/2017 04/2018 % Change 2017 2018 % Change MEXICO 60,968,190 71,994,646 18.1 % 231,460,145 253,500,213 9.5 % NETHERLANDS 13,307,731 10,001,693
Other Tax Rates. Non-Resident Withholding Tax Rates for Treaty Countries 1
Other Tax Rates Non-Resident Withholding Tax Rates for Treaty Countries 1 Country 2 Interest 3 Dividends 4 Royalties 5 Annuities 6 Pensions/ Algeria 15% 15% 0/15% 15/25% Argentina 7 12.5 10/15 3/5/10/15
IFC / CWDI 2010 Report: Accelerating Board Diversity
IFC / CWDI 2010 Report: Accelerating Board Diversity Comparative Percentages of Women Directors -- Europe Country # of in Survey Percentage of with Women Directors Percent of Women Directors Norway 517
Cyprus has signed Double Tax Treaties (DTTs) and conventions with 61 countries.
INFORMATION SHEET 14 Title: Cyprus Double Tax Treaties Authored: January 2016 Updated: August 2016 Company: Reference: Chelco VAT Ltd Cyprus Ministry of Finance General Cyprus has signed Double Tax Treaties
Asian Double Tax Treaties 2011
Corporate Establishment, Tax, Accounting & Payroll Throughout Asia Asian Double Tax Treaties 2011 A compilation of all Asian countries and regional double tax treaties and who they have signed them with.
Institutions, Capital Flight and the Resource Curse. Ragnar Torvik Department of Economics Norwegian University of Science and Technology
Institutions, Capital Flight and the Resource Curse Ragnar Torvik Department of Economics Norwegian University of Science and Technology The resource curse Wave 1: Case studies, Gelb (1988) The resource
Sweden Country Profile
Sweden Country Profile EU Tax Centre June 2017 Key tax factors for efficient cross-border business and investment involving Sweden EU Member State Double Tax Treaties With: Albania Armenia Argentina Azerbaijan
Double Tax Treaties. Necessity of Declaration on Tax Beneficial Ownership In case of capital gains tax. DTA Country Withholding Tax Rates (%)
Double Tax Treaties DTA Country Withholding Tax Rates (%) Albania 0 0 5/10 1 No No No Armenia 5/10 9 0 5/10 1 Yes 2 No Yes Australia 10 0 15 No No No Austria 0 0 10 No No No Azerbaijan 8 0 8 Yes No Yes
Total Imports by Volume (Gallons per Country)
7/6/2018 Imports by Volume (Gallons per Country) YTD YTD Country 05/2017 05/2018 % Change 2017 2018 % Change MEXICO 71,166,360 74,896,922 5.2 % 302,626,505 328,397,135 8.5 % NETHERLANDS 12,039,171 13,341,929
Request to accept inclusive insurance P6L or EASY Pauschal
5002001020 page 1 of 7 Request to accept inclusive insurance P6L or EASY Pauschal APPLICANT (INSURANCE POLICY HOLDER) Full company name and address WE ARE APPLYING FOR COVER PRIOR TO DELIVERY (PRE-SHIPMENT
CNH and China QFII market: Opportunities and Challenges A Fund Custodian and Administrator's Perspective"
CNH and China QFII market: Opportunities and Challenges A Fund Custodian and Administrator's Perspective" Eric Chow HSBC Securities Services June 2011 2 Agenda About HSBC Securities Services (HSS) Introducing
Pension Payments Made To Foreign Bank Accounts
West Midlands Pension Fund West Midlands Pension Fund Pension Payments Made To Foreign Bank Accounts A Guide to Worldlink Payment Services August 2012 What does WorldLink Payment Services offer? WorldLink
Employer Social Charges 13/10/2017 EURO/USD USD 1.20 JPY/USD 0.01 AUD/USD USD 0.73 GBP/USD Charges patronales obligatoires %
Charges 13/10/2017 Salaire Brut Mensuel Charges patronales obligatoires % Charges patronales totales Pays Albania $4,500.00 16.70% $218 Algeria $4,500.00 28.00% $1,260 Angola $4,500.00 20.7500% $933.75
Investing In and Through Singapore
Investing In and Through Singapore Shanker Iyer 17 May 2012 Contents Benefits of Singapore Setting Up and Ongoing Requirements Territorial Tax System Taxation of Passive Income and Other income Tax Incentives
International Tax Conference
International Tax Conference Hong Kong s Experience with its International Tax Treaty Network Richard Wong Commissioner of Inland Revenue 19 June 2014 1 Introduction Purpose of signing a tax treaty Fairness
Belgium Country Profile
Belgium Country Profile EU Tax Centre June 2017 Key tax factors for efficient cross-border business and investment involving Belgium EU Member State Double Tax Treaties Yes With: Albania Algeria Argentina
Today's CPI data: what you need to know
Trend Macrolytics, LLC Donald Luskin, Chief Investment Officer Thomas Demas, Managing Director Michael Warren, Energy Strategist Data Insights: Consumer Price Index, Producer Price Index Friday, July 14,
Bilateral agreements on investment promotion and protection
Bilateral agreements on investment promotion and protection Country Date Signed Entry into force South Africa 26 April 2005 - Albania 30 October 1993 - Algeria 7 July 2006 - Germany 20 December 1963 6
Total Imports by Volume (Gallons per Country)
10/5/2018 Imports by Volume (Gallons per Country) YTD YTD Country 08/2017 08/2018 % Change 2017 2018 % Change MEXICO 67,180,788 71,483,563 6.4 % 503,129,061 544,043,847 8.1 % NETHERLANDS 12,954,789 12,582,508
HEALTH WEALTH CAREER 2017 WORLDWIDE BENEFIT & EMPLOYMENT GUIDELINES
HEALTH WEALTH CAREER 2017 WORLDWIDE BENEFIT & EMPLOYMENT GUIDELINES WORLDWIDE BENEFIT & EMPLOYMENT GUIDELINES AT A GLANCE GEOGRAPHY 77 COUNTRIES COVERED 5 REGIONS Americas Asia Pacific Central & Eastern
Total Imports by Volume (Gallons per Country)
11/2/2018 Imports by Volume (Gallons per Country) YTD YTD Country 09/2017 09/2018 % Change 2017 2018 % Change MEXICO 49,299,573 57,635,840 16.9 % 552,428,635 601,679,687 8.9 % NETHERLANDS 11,656,759 13,024,144
SANGAM GLOBAL PHARMACEUTICAL & REGULATORY CONSULTANCY
SANGAM GLOBAL PHARMACEUTICAL & REGULATORY CONSULTANCY Regulatory Affairs Worldwide An ISO 9001:2015 Certified Company Welcome to Sangam Global Pharmaceutical & Regulatory Consultancy (SGPRC) established
Total Imports by Volume (Gallons per Country)
12/6/2018 Imports by Volume (Gallons per Country) YTD YTD Country 10/2017 10/2018 % Change 2017 2018 % Change MEXICO 56,462,606 60,951,402 8.0 % 608,891,240 662,631,088 8.8 % NETHERLANDS 11,381,432 10,220,226
Total Imports by Volume (Gallons per Country)
2/6/2019 Imports by Volume (Gallons per Country) YTD YTD Country 11/2017 11/2018 % Change 2017 2018 % Change MEXICO 48,959,909 54,285,392 10.9 % 657,851,150 716,916,480 9.0 % NETHERLANDS 11,903,919 10,024,814
Best Treasury & Cash Management Providers 2017
Page 1 of 5 In March 2017, Global Finance will publish its selections for the Seventeenth Annual World s Best Treasury & Cash Management Providers. Global Finance will select the best overall global cash
Total Imports by Volume (Gallons per Country)
3/6/2019 Imports by Volume (Gallons per Country) YTD YTD Country 12/2017 12/2018 % Change 2017 2018 % Change MEXICO 54,169,734 56,505,154 4.3 % 712,020,884 773,421,634 8.6 % NETHERLANDS 11,037,475 8,403,018
Instruction Deadline. *Settlement Cycle
Argentina Equity & Fixed Income T+0-T+2 SD+1 2:30 SD+1 2:30 Fixed Income (MAECLEAR) T+0-T+2 SD 23:00 SD 23:00 Physical T+0-T+2 SD 23:00 SD 23:00 Australia Equity T+2 SD 5:30 SD 10:30 Fixed Income T+2 SD
Cyprus has signed Double Tax Treaties (DTTs) and conventions with 61 countries.
INFORMATION SHEET 14 Subject: Cyprus Double Tax Treaties Authored: January 2016 Updated: January 2017 Company: Reference: Costas Tsielepis & Co Ltd Cyprus Ministry of Finance General Cyprus has signed
Total Imports by Volume (Gallons per Country)
2/6/2018 Imports by Volume (Gallons per Country) YTD YTD Country 12/2016 12/2017 % Change 2016 2017 % Change MEXICO 50,839,282 54,169,734 6.6 % 682,281,387 712,020,884 4.4 % NETHERLANDS 10,630,799 11,037,475
EDHECinfra Broad Market Index Families
EDHECinfra Broad Market Index Families Unlisted Infrastructure Equity Index Families Global Unlisted Infrastructure Equity Global Project Finance Equity Advanced Markets Unlisted Infrastructure Equity
Total Imports by Volume (Gallons per Country)
4/5/2018 Imports by Volume (Gallons per Country) YTD YTD Country 02/2017 02/2018 % Change 2017 2018 % Change MEXICO 53,961,589 55,268,981 2.4 % 108,197,008 114,206,836 5.6 % NETHERLANDS 12,804,152 11,235,029
CGMA global economic forecast
CGMA global economic forecast -insights from management accountants 2Q, 2012 Detailed survey results with regional appendices Appendix - Regional breakdown Asia CGMA global economic forecast -2Q 2012 Asia
Austria Country Profile
Austria Country Profile EU Tax Centre March 2014 Key tax factors for efficient cross-border business and investment involving Austria EU Member State Yes Double Tax Treaties With: Albania Algeria Armenia
CSD Trends. April Ana Giraldo Director, Capital Markets 17/04/17. Thomas Murray Data Services
CSD Trends Ana Giraldo Director, Capital Markets April 2017 Thomas Murray Data Services 2017 1 Agenda I. ISO 20022 Standard II. III. IV. Settlement Cycles Regional Hubs Integration V. Systems and Blockchain
Ireland Country Profile
Ireland Country Profile EU Tax Centre June 2018 Key tax factors for efficient cross-border business and investment involving Ireland EU Member State Yes Double Tax Treaties With: Albania Armenia Australia
ANNEX 2: Methodology and data of the Starting a Foreign Investment indicators
ANNEX 2: Methodology and data of the Starting a Foreign Investment indicators Methodology The Starting a Foreign Investment indicators quantify several aspects of business establishment regimes important
New Exchange Rates Apply to Agricultural Trade. 0. Halbert Goolsby. Reprint from FOREIGN AGRICULTURAL TRADE OF THE UNITED STATES April 1972
New Exchange Rates Apply to Agricultural by. Halbert Goolsby '.,_::' Reprint from FOREIGN AGRICULTURAL TRADE OF THE UNITED STATES April 1972 Statistics Branch Foreign Demand and Competition Division Economic
INTERNATIONAL CONVENTION ON STANDARDS OF TRAINING, CERTIFICATION AND WATCHKEEPING FOR SEAFARERS (STCW), 1978, AS AMENDED
E 4 ALBERT EMBANKMENT LONDON SE 7SR Telephone: +44 (0)20 7735 76 Fax: +44 (0)20 7587 320 MSC./Circ.64/Rev.5 7 June 205 INTERNATIONAL CONVENTION ON STANDARDS OF TRAINING, CERTIFICATION AND WATCHKEEPING
INTERNATIONAL CONVENTION ON STANDARDS OF TRAINING, CERTIFICATION AND WATCHKEEPING FOR SEAFARERS (STCW), 1978, AS AMENDED
E 4 ALBERT EMBANKMENT LONDON SE1 7SR Telephone: +44 (0)20 7735 711 Fax: +44 (0)20 7587 3210 1 January 2019 INTERNATIONAL CONVENTION ON STANDARDS OF TRAINING, CERTIFICATION AND WATCHKEEPING FOR SEAFARERS
France Country Profile
France Country Profile EU Tax Centre June 2017 Key tax factors for efficient cross-border business and investment involving France EU Member State Yes Double Tax Treaties With: Albania Algeria Andorra
Total Imports by Volume (Gallons per Country)
3/7/2018 Imports by Volume (Gallons per Country) YTD YTD Country 01/2017 01/2018 % Change 2017 2018 % Change MEXICO 54,235,419 58,937,856 8.7 % 54,235,419 58,937,856 8.7 % NETHERLANDS 12,265,935 10,356,183
Total Imports by Volume (Gallons per Country)
10/5/2017 Imports by Volume (Gallons per Country) YTD YTD Country 08/2016 08/2017 % Change 2016 2017 % Change MEXICO 51,349,849 67,180,788 30.8 % 475,806,632 503,129,061 5.7 % NETHERLANDS 12,756,776 12,954,789
Cyprus has signed Double Tax Treaties (DTTs) and conventions with close to 60 countries.
INFORMATION SHEET 14 Subject: Cyprus Double Tax Treaties Authored: January 2016 Updated: February 2016 Company: Reference: Costas Tsielepis & Co Ltd Cyprus Ministry of Finance General Cyprus has signed
Croatia Country Profile
Croatia Country Profile EU Tax Centre June 2017 Key tax factors for efficient cross-border business and investment involving Croatia EU Member State Double Tax Treaties With: Albania Armenia Austria Azerbaijan
Cyprus Country Profile
Cyprus Country Profile EU Tax Centre June 2018 Key tax factors for efficient cross-border business and investment involving Cyprus EU Member State Yes Double Tax Treaties With: Armenia Austria Bahrain
Total Imports by Volume (Gallons per Country)
1/5/2018 Imports by Volume (Gallons per Country) YTD YTD Country 11/2016 11/2017 % Change 2016 2017 % Change MEXICO 50,994,409 48,959,909 (4.0)% 631,442,105 657,851,150 4.2 % NETHERLANDS 9,378,351 11,903,919
Norway Country Profile
rway Country Profile EU Tax Centre June 2018 Key tax factors for efficient cross-border business and investment involving rway EU Member State Double Tax Treaties With: Albania Argentina Australia Austria
Today's CPI data: what you need to know
Trend Macrolytics, LLC Donald Luskin, Chief Investment Officer Thomas Demas, Managing Director Michael Warren, Energy Strategist Data Insights: Consumer Price Index, Producer Price Index Wednesday, December
Today's CPI data: what you need to know
Trend Macrolytics, LLC Donald Luskin, Chief Investment Officer Thomas Demas, Managing Director Michael Warren, Energy Strategist Data Insights: Consumer Price Index, Producer Price Index Wednesday, February
World s Best Investment Bank Awards 2018
Global Finance will publish its selections for the 19th Annual World s Best Investment Banks in the April 2018 issue. Winners will be honored at an awards ceremony in New York City in March, and all award
TAX FRAMEWORK IN KSA. Presented by: Franz-Josef Epping KSA
TAX FRAMEWORK IN KSA Presented by: Franz-Josef Epping KSA Topics covered Background of Taxation System in Saudi Arabia 03 Corporate Income tax/zakat 04 Withholding Taxation (WHT) 08 Double Taxation Agreements
Today's CPI data: what you need to know
Trend Macrolytics, LLC Donald Luskin, Chief Investment Officer Thomas Demas, Managing Director Michael Warren, Energy Strategist Data Insights: Consumer Price Index, Producer Price Index Thursday, July
Today's CPI data: what you need to know
Trend Macrolytics, LLC Donald Luskin, Chief Investment Officer Thomas Demas, Managing Director Michael Warren, Energy Strategist Data Insights: Consumer Price Index, Producer Price Index Friday, January
YUM! Brands, Inc. Historical Financial Summary. Second Quarter, 2017
YUM! Brands, Inc. Historical Financial Summary Second Quarter, 2017 YUM! Brands, Inc. Consolidated Statements of Income (in millions, except per share amounts) 2017 2016 2015 YTD Q3 Q4 FY FY Revenues Company