CONSULTING SOLUTIONS FOR THE MITTELSTAND
|
|
- Suzan Wood
- 6 years ago
- Views:
Transcription
1 CONSULTING SOLUTIONS FOR THE MITTELSTAND 1
2 Welcome 3 Our industry solutions 4 Services Tax Advisory 5 Finance & Accounting 6 Reporting & Controlling 7 Restructuring & Transactions 8 Auditing 9 Our partners 10 Contact 11
3 Welcome Welcome to the HCSM group We place great value on a personal and trusting collaboration. HCSM is a tax advisory and auditing group located in Wiesbaden. We offer professional solutions for Finance & Accounting, Controlling & Reporting, Tax Advisory and Transactions & Restructuring. As a medium-sized office, we know the issues and problems of our clients in the German Mittelstand exactly. Therefore we deliver understandable decision support and efficient consulting solutions. We work in individual teams of tax advisors, certified auditors and technical staff with many years of experience and ensure the continuity of our consulting. Our partners and employees work with high personal commitment and great passion for our clients. We place great emphasis on the personal and trusting dialogue and are always available for you. Our international Network With our network EuropeFides we can also support clients who need help in the development of international strategies. 3
4 Our industry solutions Industry solutions of the HCSM Group We offer customized solutions for your industry. We offer Consulting solutions in the areas of Finance & Accounting, Controlling & Reporting, Tax advisory, Transactions and Restructuring & Auditing for our clients of all industry sectors. For us, this is not only the use of industry-specific tools such as chart of accounts, indicators and questionnaires. Our partners and professional staff bring a deep understanding of the industry that enables the dialogue and the solutions to your problems. Our industry focus in detail: Real estate industry Leasing & Financial services Trade and Services Industry IT & Technology Health and Healthcare professions Freelancers and Tradespersons Entrepreneurs Private Clients 4
5 Service Tax Advisory Tax Advisory We assist our clients in the fulfillment of all tax compliance including declaration, registration and withholding, as well as documentation and retention of documents. With an active tax advisory approach we optimize your tax situation. Therefore we support you in all latest tax issues and solve complex problems of tax planning. Among our clients are businesses of every size, industry and legal form. Our services in detail: Annual tax returns for businesses and private individuals Income tax Trade tax Corporate income tax Tax Accounting Consulting on direct and indirect taxes Value added tax (VAT) Real estate transfer tax (RETT) Heritage and gift tax Tax planning and strategies Optimization of corporate structure by holding companies Optimization of financial structure Use of tax loss carry forward Corporate Reorganization Business succession Inheritance and gift strategies Support in tax audits Support in lawsuits before tax courts and correspondence with tax authorities 5
6 Finance & Accounting Service Finance and accounting A reliable accounting system is the basis for a functioning finance and accounting. It ensures the analytical information of owners and shareholders as well as of the management. Financial accounting includes the monthly business reports and submission of required tax returns, in particular the monthly VAT return. Using the data collected in the financial accounts, we also deliver cost center or cost unit calculations and reports. If you want to perform the ongoing accounting by your own staff, we offer a shared service approach for working on our accounting system by using a dial-up access to our server. Our services in detail: Financial accounting Payroll accounting Annual financial statements according to HGB, IFRS and bank balance sheet Annual Publications in the Federal Gazette Installation and consulting of processes of financial and payroll accounting Shared-Service-Center by common use of our accounting server by client s staff 6
7 Service Reporting & Controlling Reporting & Controlling We assist you in controlling your business. Our service approach meets all the requirements for a professional and reliable unit and consolidated group controlling. With our software Corporate Planner, we offer a best practice approach, with which we provide efficient and fast professional controlling and planning reports for internal and external use. This solution especially pays for the Mittelstand because you do not need to invest in software and controlling staff. Our services in detail Consolidated and non-consolidated Management-Reporting Consolidated accounts according to HGB and IFRS Budgeting Forecast Scenario-analysis 7
8 Restructuring & Transactions Service Restructuring & Transactions Companies often develop in business cycles. We offer solutions in the special situations in a companies life. This includes the support in a pre-crisis-scenario, but also a quick help when the crisis has become acute. With our experience we also support and advise you on the purchase or sale of businesses and business units. Our services in detail: Strategic and organizational consulting of restructuring Financial measures of restructuring Crisis consulting Consulting on the purchase and divestment of enterprises Due-Dilligence Valuation 8
9 Service Auditing Auditing As auditors we suggest effective solutions for corporate clients Even in the audit function, we see ourselves as solution-oriented advisors. We will help you to reveal and fix operative weakness. Audits are performed by Dr. Herresthal & Kollegen GmbH as a registered audit company under German law. Our services in detail: Voluntary and statutory annual audit Audit of consolidated financial statements Reviews according to German brokers and commercial developers ordinance (MABV) Valuation certificates We are certified by the quality control according to 57a WPO (Public advisor act) 9
10 Partners Partners Dr. Erwin Herresthal Certified Auditor Tax Advisor Senior Partner Experience in the areas of finance and accounting, tax advisory, restructuring & transaction and auditing Languages: German and English Siebelt Habben Certified Auditor Tax Advisor Partner Experience in the areas of finance and accounting, controlling & reporting, tax advisory and auditing Lecturer in Corporate Controlling and Group Accounting at the Wiesbaden Business School Languages: German and English Barbara Nemnich Tax Advisor Partner Experience in the areas of finance and accounting and tax advisory Languages: German and English Claudia Lipecki Tax Advisor Partner Experience in the areas of finance and accounting and tax advisory Languages: German and English 10
11 Schwalbacher Straße Moltkering Contact Contact We are pleased to get into conversation with you. Please contact us for a free initial interview. HCSM Steuerberatung GmbH Steuerberatungsgesellschaft Rheinstr Wiesbaden Phone +49 (0) info@hcsm.de HCSM Finanzcontrolling GmbH Rheinstr Wiesbaden Phone +49 (0) info@hscm.de Dr. Herresthal & Kollegen GmbH Wirtschaftsprüfungsgesellschaft Rheinstr Wiesbaden Phone +49 (0) info@herresthal.de Wiesbaden City Klarenthaler Straße Bismarckring Wilhelmstraße Friedrich-Ebert-Allee Bierstadter Straße Rheinstraße Frankfurter Straße Schiersteiner Straße Kaiser-Friedrich-Ring Mainzer Straße Gustav-Stresemann-Ring New-York-Straße freeway access A643 direction Mainz freeway access A66 direction Frankfurt 11
12 Consulting solutions for the Mittelstand 12
Doing Business in Germany. Tax and Legal Basics
Doing Business in Germany Tax and Legal Basics Welcome 3 Preface 5 Introduction 7 Legal system 8 Legal Forms 9 German Commercial Law 15 Taxation 17 About/Contact 26 Welcome to the HCSM Group HCSM is a
More informationEFFICIENCY AND QUALITY FOR YOUR BENEFIT
Our experience guarantees EFFICIENCY AND QUALITY FOR YOUR BENEFIT Gerhard Lampe 2017 Lampe & Kollegen 1 About us You expect your auditor or tax consultant to take personal and immediate care of your needs.
More informationGerman Tax & Legal News
1 2009 German Tax & Legal News Monthly Newsletter for Inbound Investors into Germany Legislative Update Overview of enacted legislative changes for 2009 Annual Tax Act 2009 The legislative process on the
More informationA strong partner by your side
FRTGGROUP A strong partner by your side We help you realize new ideas. We support you in any matter regarding accounting, legal, tax, insolvency and economic advice from conception to project completion
More informationAccounting Requirements for Banks in Germany Similarities and Differences between German GAAP and IFRS
www.pwc.de Accounting Requirements for Banks in Germany Similarities and Differences between German GAAP and IFRS Financial Statements in Germany Legal requirements and applicable GAAP Basic requirements
More informationOvercoming borders. In thoughts and actions.
Overcoming borders. In thoughts and actions. www.tpa-group.com Albania Austria Bulgaria Croatia Czech Republic Hungary Poland Romania Serbia Slovakia Slovenia For us, providing advice means finding perfect
More informationPKF FASSELT SCHLAGE. Your partner in success
PKF FASSELT SCHLAGE Your partner in success The world is changing, and changing faster and faster. That is why today you need solutions that are different from yesterday's - and tomorrow different ones
More informationAndrea Böhler. Personal Details. Tel: Mobile:
Andrea Böhler Versatile Manager with longstanding experience in Accounting and Controlling in the Financial Services sector and extensive knowledge of all aspects of Internal and External Accounting (HGB,
More informationAuditing services for companies and corporate groups
Tomik+Partner Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft Auditing services for companies and corporate groups Modern services on par with clients Auditors and tax advisors under one roof
More informationAUDITORS TAX ADVISORS ATTORNEYS-AT-LAW. Three disciplines. One approach. Holistic advice.
AUDITORS TAX ADVISORS ATTORNEYS-AT-LAW Three disciplines. One approach. Holistic advice. WELCOME Möhrle Happ Luther is a leading corporate law firm from Northern Germany in which auditors, tax advisors
More informationINHALT 02 COMPANY MANAGING DIRECTORS COMPETENCE Partner Companies
INHALT 02 COMPANY 03 04 MANAGING DIRECTORS 05 14 COMPETENCE German Tax Law and Accounting Real Estate Restructuring / Mergers & Acquisitions / Company Law Startups Legal Succession / Assets Wage Tax Law
More informationData Protection Statement for Clients
Data Protection Statement for Clients This statement describes how Grant Thornton IBD Austria GmbH & Co KG Steuerberatungsgesellschaft Grant Thornton Austria Holding GmbH & Co KG Wirtschaftsprüfungs- und
More informationPKF FASSELT SCHLAGE. Your partner in success
PKF FASSELT SCHLAGE Your partner in success The world is changing, and changing faster and faster. That is why today you need solutions that are different from yesterday's - and tomorrow different ones
More informationBaker Tilly Austria Steuerberatungs GmbH. Accounting & Tax
Accounting & Tax We are an independent member of Baker Tilly International. Baker Tilly International is a network of high quality, independent accountancy and business services firms, all of whom are
More informationCurriculum of the Continuing Education Programme Tax Law, Accounting and Finances at the University of Innsbruck
Note: The following curriculum is a consolidated version. It is legally non-binding and for informational purposes only. The legally binding versions are found in the University of Innsbruck Bulletins
More informationHelping you drive your business forward. Networks and services AUDIT. LEGAL. TAX.
Helping you drive your business forward Networks and services AUDIT. LEGAL. TAX. About us Your partner in the fields of audit, legal services and tax advice MÜLLER-GICK-KRIEGER UND PARTNER mbb (MGK Partner)
More informationReport of Independent Accountant on Assessment of the Assertion by the management of Fiducia & GAD IT AG Certification Authority
PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft Moskauer Straße 19, 40227 Düsseldorf Fiducia & GAD IT
More informationThe future of your wealth
The future of your wealth 01 Your family office for today and tomorrow In many cases, the life achievement of several generations culminates in a fortune, which deserves the highest acknowledgement and
More informationReport. of the joint contract auditor
Report of the joint contract auditor on the audit of the profit and loss transfer agreement ("profit-pooling contract") between TUI AG, Berlin and Hannover, as parent company and Leibniz-Service GmbH,
More informationCrowe Horwath Frankfurt
Crowe Horwath Frankfurt Smart decisions today. Lasting value tomorrow. Audit Tax Advisory Risk Our Network Represented worldwide: Crowe Horwath International Crowe Horwath is an international network of
More informationInvitation to 88th Annual General Meeting
Invitation to 88th Annual General Meeting Koenig & Bauer AG 2 Invitation to the Annual General Meeting 2013 Koenig & Bauer Aktiengesellschaft, Würzburg 88th Annual General Meeting We cordially invite Shareholders
More informationAccounting and Tax Outsourcing Services
Accounting and Tax Outsourcing Services Tax Services KPMG Turkey kpmg.com.tr kpmgvergi.com Increasing competition in business life and continuous regulatory changes force companies to manage their accounting
More informationUranium sector - Newsletter by Ringler Research as of
Uranium sector - Newsletter by Ringler Research as of 29.10.2017 Page 1-2: Overview, market comment & overview of important countries who produce uranium Page 3: Uranium sector statistics Page 4: Top 5
More informationConvenience translation - The German version is decisive. Wincor Nixdorf Aktiengesellschaft
Convenience translation - The German version is decisive Wincor Nixdorf Aktiengesellschaft Paderborn Security identification number: A0CAYB ISIN: DE000A0CAYB2 Invitation to the Annual General Meeting Notice
More informationReport of Independent Accountant on Assessment of the Assertion by the management of Fiducia & GAD IT AG Certification Authority
PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft Moskauer Straße 19, 40227 Düsseldorf Fiducia & GAD IT
More informationEBS Law School Arbitration Day 18 November :00 p.m. Lecture Room Sydney
EBS Law School Arbitration Day 18 November 2016 2:00 p.m. Lecture Room Sydney All new and all better? From New Rules to New Courts: The Quest for Improved Systems of Arbitration 1:30 p.m. Registration
More informationRECONCILIATION OF PRO FORMA FIGURES
51 Additional information RECONCILIATION OF PRO FORMA FIGURES SPECIAL FACTORS The following table presents a reconciliation of,, and net profit/ loss to the respective figures adjusted for special factors.
More informationOvercoming borders. Bulgaria
Overcoming borders Bulgaria Overcoming borders The strategic importance of Bulgaria results from its geographical position. As a link between Central and Eastern Europe and the Middle East, Bulgaria has
More informationIndependent auditor s report
365 Independent auditor s report To DZ BANK AG Deutsche Zentral-Genossenschaftsbank, Frankfurt am Main Report on the audit of the consolidated financial statements and of the group management report Opinions
More informationInvitation. Annual General Meeting Gerresheimer AG April 29, 2009
Invitation Annual General Meeting Gerresheimer AG April 29, 2009 German Securities Identification Number (WKN) A0LD6E International Securities Identification Number (ISIN) DE000A0LD6E6 Invitation Travel
More informationInternational Tax Germany Highlights 2018
International Tax Germany Highlights 2018 Investment basics: Currency Euro (EUR) Foreign exchange control No restrictions are imposed on the import or export of capital; however, a declaration must be
More informationAnnual General Meeting
r17 2017 MAN Truck Forum Munich Invitation Annual General Meeting Engineering the Future since 1758. MAN SE Contents A. Foreword 4 5 II. Further Invitation Information 10 18 B. Invitation I. Agenda 1.
More informationFinancial Services. Our Financial Services team are experts in the audit and assurance needs of investment businesses.
Financial Services Our Financial Services team are experts in the audit and assurance needs of investment businesses. Chartered Accountants, Tax and Business Advisers www.macintyrehudson.co.uk MHA MacIntyre
More informationReinsurance Management
Reinsurance Management Certificate of Advanced Studies (CAS) Building Competence. Crossing Borders. Program Your connection to trends in reinsurance Extend your knowledge as well as your network, and benefit
More informationStrong Personalities. Strong Products.
Strong Personalities. Strong Products. Invitation to the Annual General Meeting 2017 May 11, 2017, 10:00 a.m., Spielbank Hohensyburg, Dortmund, Germany 1 18 th Annual General Meeting on May 11, 2017 Agenda
More informationDiplom-Betriebswirt Certified Business Controller (BWA) Marc Polley Owner/Senior Advisor/ Executive Coach
Diplom-Betriebswirt Certified Business Controller (BWA) Marc Polley Owner/Senior Advisor/ Executive Coach Heresbachstr. 49 42719 Solingen +49 (0) 151 5727 7680 info@polley-consulting.de born: 10. September
More informationPromoting success. Czech Republic
Promoting success Czech Republic Promoting success We strive to support your business efforts and promote your success. To succeed, a business needs a proper plan, starting with choosing the right location
More informationNotice of Annual General Meeting
Notice of Annual General Meeting on April 20, 2017 IFRS key figures of GEA (EUR million) 2016 2015 Change in % Results of operations Order intake 4,673.6 4,590.1 1.8 Revenue 4,491.9 4,599.3 2.3 Operating
More informationSiltronic AG Munich. Invitation to the Ordinary Annual General Meeting 2016
Munich Security ID Number [WKN]: WAF300 ISIN: DE000WAF3001 Dear Shareholders Invitation to the Ordinary Annual General Meeting 2016 We hereby invite Siltronic s shareholders to attend our Ordinary Annual
More informationSUPPLEMENT. to the Agenda of the Invitation to the Annual General Meeting on 23 April 2015
SUPPLEMENT to the Agenda of the Invitation to the Annual General Meeting on 23 April 2015 3 RWE AKTIENGESELLSCHAFT ESSEN International Securities Identification Numbers (ISIN): DE 0007037129 DE 0007037145
More informationof MEDION AG. with registered office in Essen ISIN DE WKN Invitation to the General Meeting
MEDION AG with registered office in Essen ISIN DE0006605009 WKN 660500 Invitation to the General Meeting We hereby invite the shareholders of our Company to an Extraordinary General Meeting to be held
More informationCERTIFICATION REGARDING CORRESPONDENT ACCOUNTS FOR FOREIGN BANKS [OMB Control Number ]
CERTIFICATION REGARDING CORRESPONDENT ACCOUNTS FOR FOREIGN BANKS [OMB Control Number 1506-0043] The information contained in this Certification is sought pursuant to Sections 5318(j)and 5318(k) of Title
More informationSTATE UNIVERSITIES RETIREMENT SYSTEM OF ILLINOIS
STATE UNIVERSITIES RETIREMENT SYSTEM OF ILLINOIS REQUEST FOR PROPOSALS FOR ACTUARIAL CONSULTANT SERVICES I. RFP SUMMARY STATEMENT The State Universities Retirement System (SURS) of Illinois requests proposals
More informationDVB Bank SE. Invitation to the Ordinary Annual General Meeting held on 13 June 2012
Registered office: Frankfurt/Main German Securities Code (WKN): 804 550 ISIN: DE0008045501 Invitation to the Ordinary Annual General Meeting held on 13 June 2012 We hereby invite our shareholders to attend
More informationMerck. Corporation with general partners. Darmstadt - ISIN DE Securities Identification No
Merck Corporation with general partners Darmstadt - ISIN DE 000 659 990 5 - - Securities Identification No. 659 990 - The shareholders of our company are hereby invited to attend the on Friday, April 8,
More informationDeutsche Telekom AG Bonn
Deutsche Telekom AG Bonn - ISIN no. DE0005557508 - - Securities identification code 555 750 - Invitation to the shareholders meeting We hereby invite our shareholders to attend the shareholders meeting
More informationGiving guidance POLAND
Giving guidance POLAND Giving guidance Poland, as a direct neighbouring country, literally is a guide for German companies. Short transport distances, a modern infrastructure and the dynamic development
More informationInvitation. to the Annual General Meeting. Wirecard AG. which has its registered office (seat) in Aschheim ISIN: DE
Invitation to the Annual General Meeting of Wirecard AG which has its registered office (seat) in Aschheim ISIN: DE0007472060 We hereby invite the shareholders of our Company to the Annual General Meeting
More informationPlanning success. Turkey
Planning success Turkey Planning success Be it investing, opening a new production site or upgrading an existing project; to be successful means to be thoroughly prepared and have every detail covered.
More informationa team of firms globally connected and regionally focused
about us a team of firms globally connected and regionally focused Situated in the centre of Europe, Bulgaria, Czech Republic, Hungary, Poland, Romania and Slovakia stand out from the rest of the continent
More informationInvitation to the Annual General Meeting SURTECO SE Buttenwiesen-Pfaffenhofen
Invitation to the Annual General Meeting 2015 Buttenwiesen-Pfaffenhofen ISIN: DE0005176903 WKN: 517690 We invite our shareholders to the ordinary Annual General Meeting to be held at the Sheraton München
More informationProf. Dr. Winfried Melcher German Certified Public Accountant
Capital Markets: Enforcing Financial Reporting an Insight into the German Enforcement System Speech at UEH University of Economics, Ho Chi Minh City, Vietnam Prof. Dr. Winfried Melcher German Certified
More informationRegistration Document
Registration Document pursuant to Sec. 12 (1) of the German Securities Prospectus Act (Wertpapierprospektgesetz WpPG) in conjunction with Art. 7 and Annex IV of Commission Regulation (EC) No. 809/2004
More informationBiofrontera Aktiengesellschaft, Leverkusen - ISIN: DE / WKN: ISIN: DE000A2LQ1W2 / WKN: A2LQ1W -
Biofrontera Aktiengesellschaft, Leverkusen - ISIN: DE0006046113 / WKN: 604611 - - ISIN: DE000A2LQ1W2 / WKN: A2LQ1W - Invitation to the Annual General Meeting We hereby invite our shareholders to attend
More informationQuarterly Financial Report September 30, 2012 MBB Industries AG. Berlin
Quarterly Financial Report September 30, 2012 MBB Industries AG. Berlin MBB Industries in figures Page 1 MBB Industries in figures Nine months 2011 2012 Δ 2012 / (unaudited) 2011 IFRS IFRS Earnings figures
More informationTax Tips & Tools. 2018/19 Edition 122 tools, 2 new and 80 updated. Tax Tips & Tools has been comprehensively updated for the 2018/19 tax year
A comprehensive collection of tax calculators, spreadsheets, checklists and other tax tools Tax Tips & Tools Tax Tips & Tools has been comprehensively updated for the 2018/19 tax year 2018/19 Edition 122
More informationEuropean Automotive Survey Survey results
European Automotive Survey 2013 Survey results Structure of the study Survey of 300 companies active in the European automotive industry (15% OEMs, 85% suppliers) Phone interviews conducted by an independent
More informationEuropean Automotive Survey Survey results
European Automotive Survey 2013 Survey results Structure of the study Survey of 300 companies active in the European automotive industry (15% OEMs, 85% suppliers) Phone interviews conducted by an independent
More informationInterim Report as at 31 March 2008
Interim Report as at 31 March 2008 Financial highlights of the HSBC Trinkaus & Burkhardt Group 1.1. 31.3.2008 1.1. 31.3.2007 Change in % Income statement in million Operating revenues 152.7 149.7 2.0 Net
More informationMr. Joe Andrus Head of Transfer Pricing Unit Centre for Tax Policy and Administration OECD 2, rue Andre Pascal Paris France.
PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft Mr. Joe Andrus Head of Transfer Pricing Unit Centre for Tax Policy and Administration OECD 2, rue Andre Pascal 75775 Paris France
More informationMerck. Corporation with general partners. Darmstadt - ISIN DE Securities Identification No
Merck Corporation with general partners Darmstadt - ISIN DE 000 659 990 5 - - Securities Identification No. 659 990 - The shareholders of our company are hereby invited to attend the on Friday, April 20,
More informationDestination IPO. Achieve the right combination of corporate and capital market strategy for your IPO or secondary listing
Destination IPO Achieve the right combination of corporate and capital market strategy for your IPO or secondary listing You ve decided to go public and now you need to map out all the necessary steps
More informationINVITATION TO THE ANNUAL GENERAL MEETING OF DIC ASSET AG, FRANKFURT AM MAIN
INVITATION TO THE ANNUAL GENERAL MEETING OF DIC ASSET AG, FRANKFURT AM MAIN Tuesday, 11 July 2017, 10:00 a.m. (CEST) Gesellschaftshaus Palmengarten Palmengartenstraße 11 60325 Frankfurt am Main ISIN: DE
More informationYour Retirement Plan Strategy
Building financial security since 1958 Your Retirement Plan Strategy Expert Advice Innovative Options Personalized Service We deliver the superior service you deserve, backed by the expertise you expect.
More informationTRANSLATION - Auditors Report. Financial Statements as at 31 December 2012 and Management Report. RREEF Management GmbH Frankfurt am Main
TRANSLATION - Auditors Report Financial Statements as at 31 December 2012 and Management Report RREEF Management GmbH Frankfurt am Main The English language text below is a translation provided for information
More informationQUARTERLY STATEMENT 9M January 1 to September 30, 2018
QUARTERLY STATEMENT 9M 2018 January 1 to September 30, 2018 2 STRATEC Quarterly Statement 9M 2018 STRATEC REPORTS FIGURES FOR THE FIRST NINE MONTHS OF 2018 Organic sales decline of 4.8 % to 134.6 million
More informationUranium sector - Newsletter by Ringler Research as of
Uranium sector - Newsletter by Ringler Research as of 27.08.2017 Page 1: Overview Page 2: Our new information portal about the uranium sector: http://www.uraniumstocks.info Page 3: Uranium sector statistics
More informationEY Best Essay Contest 2014/2015
EY Best Essay Contest 2014/2015 Why to join the Contest? You will be able to research and discuss relevant global economic questions by using short instructions (titles and subtitles). Best essays authors
More informationSubject: Invitation to the Extraordinary General Meeting 2017
Current report no. 14/2017 dated 25 October 2017 Subject: Invitation to the Extraordinary General Meeting 2017 Content: We are pleased to invite our shareholders to the Extraordinary General Meeting to
More informationInvitation to the Annual General Meeting [ LIVING OUR VALUES ] 10:30 a.m., May 28, 2013 at the Kurhaus Freudenstadt
Invitation to the Annual General Meeting [ LIVING OUR VALUES ] 10:30 a.m., May 28, 2013 at the Kurhaus Freudenstadt KEY GROUP FIGURES 2012 2011 2010 2009 Total sales revenue EUR million 767.0 798.7 717.7
More informationUniversity of Split Department of Professional Studies CORPORATE FINANCE II COURSE SYLLABUS
University of Split Department of Professional Studies CORPORATE FINANCE II COURSE SYLLABUS Type of study programme Study programme COURSE DETAILS Professional study - 180 ECTS FINANCE AND ACCOUNTING Course
More informationEXECUTIVE BOARD SELF-ASSESSMENT TOOL An Internal Focus on How Executive Boards Can Build Fiscally Sound Councils
EXECUTIVE BOARD SELF-ASSESSMENT TOOL An Internal Focus on How Executive Boards Can Build Fiscally Sound Councils TRAINED STAFF/ VOLUNTEERS STRONG Good Governance is necessary to ensure that the councils
More informationDeutsche Wohnen AG. Frankfurt/Main ISIN DE000A0HN5C6 WKN A0HN5C. Invitation to the Annual General Meeting 2015
Deutsche Wohnen AG Frankfurt/Main ISIN DE000A0HN5C6 WKN A0HN5C Invitation to the Annual General Meeting 2015 The shareholders of our Company are hereby invited to attend the Annual General Meeting 2015
More informationVACANCY PLANNING & BUDGETING ANALYST. Page 1 of 5
VACANCY PLANNING & BUDGETING ANALYST Page 1 of 5 CAREER OPPORTUNITY ICBL invites applications from suitably qualified candidates for the position of: POSITION: DEPARTMENT: REPORTS TO: Planning & Budgeting
More informationCOMMERZBANK AKTIENGESELLSCHAFT Frankfurt am Main
COMMERZBANK AKTIENGESELLSCHAFT Frankfurt am Main Supplement C November 3, 2008 in accordance 16 of the Securities Prospectus Act to the Base Prospectus May 5, 2008 for Unlimited Speeder Certificates relating
More informationWTS Klient. The Bridge.
WTS Klient. The Bridge. Table of Contents WTS Klient Hungary 2 WTS Global 3 Employees 4 Services 6 Tax consulting 7 Financial advisory 8 Legal consulting 9 Accounting 10 Payroll 11 Publications 12 A bridge
More informationTERMS OF REFERENCE PAGE: 1 OF: 7 EFFECTIVE: 2018/06/05 REPLACES: 2017/06/08 APPROVED BY: BOARD OF DIRECTORS APPROVED ON: 2018/06/08
TERMS OF REFERENCE PAGE: 1 OF: 7 EFFECTIVE: 2018/06/05 REPLACES: 2017/06/08 APPROVED BY: BOARD OF DIRECTORS APPROVED ON: 2018/06/08 COMMITTEE TERMS OF REFERENCE Unless the context otherwise indicates,
More informationWacker Chemie AG Munich
Wacker Chemie AG Munich Security ID Number [WKN]: WCH888 ISIN: DE000WCH8881 Invitation We hereby invite WACKER s shareholders to attend our Annual Shareholders Meeting at the ICM International Congress
More informationBayernLB s operating business remains on track at the end of the first nine months
17 November 2014 BayernLB s operating business remains on track at the end of the first nine months Pre-tax profit of EUR 561 million stems almost entirely from customer-driven core business (EUR 502 million)
More informationDUE DILIGENCE GUIDE (SAMPLE) COMPANY XYZ, INC. FOR THE YEARS ENDED DECEMBER 31, -
DUE DILIGENCE GUIDE (SAMPLE) COMPANY XYZ, INC. FOR THE YEARS ENDED DECEMBER 31, - I. BUSINESS OVERVIEW II. III. A. Obtain business background (possible sources) 1. SEC Filings a) 10K Filings b) 10Q Filings
More informationEnBW Energie Baden-Württemberg AG Karlsruhe. Invitation to the annual general meeting
EnBW Energie Baden-Württemberg AG Karlsruhe ISIN DE0005220008 (WKN 522 000) Invitation to the annual general meeting We hereby invite our shareholders to our annual general meeting on Thursday, 25 April
More informationKSA VAT IN A SNAPSHOT
KSA VAT IN A SNAPSHOT For Private Circulation Only Legal Framework Understanding VAT Model A Quick Guide to VAT Registration Rates and Input Credit Mechanism What is Supply? Intra GCC Transactions VAT
More informationPrimaCom AG Mainz, Germany
PrimaCom AG Mainz, Germany Audit report Consolidated Financial Statements and Group Management Report December 31, 2007 Ernst & Young AG Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft E Translation
More informationLegal Update Capital Investment Act
Legal Update Capital Investment Act AIFM-Directive is implemented in Germany by the Capital Investment Act (KAGB) on 22 July 2013 DR. KARLA GUBALKE, LAWYER PARTNER DR. OLIVER ZANDER, LAWYER PARTNER Munich,
More informationAPMH & Associates LLP Chartered Accountants KSA VAT IN A SNAPSHOT
KSA VAT IN A SNAPSHOT Legal Framework Understanding VAT Model A Quick Guide to VAT Registration Rates and Input Credit Mechanism What is Supply? Intra GCC Transactions VAT Periodical Compliance Transition
More informationAn overview over the key legal and regulatory requirements as well as rating agency criteria and ECB repo requirements
Wednesday, 3 May 2017 9.20 18.00 An overview over the key legal and regulatory requirements as well as rating agency criteria and ECB repo requirements True Sale International GmbH Mainzer Landstraße 61
More informationATI Work Plan 2017 / 2018 facilitated by funded by
ATI Work Plan 2017 / 2018 facilitated by funded by Imprint The International Tax Compact (ITC) is an informal platform that aims to enhance domestic revenue mobilisation in partner countries, and to promote
More informationMFA AREAS OF PRACTICE
MFA AREAS OF PRACTICE MFA Moody, Famiglietti & Andronico, LLP is a proactive CPA and consulting firm located north of Boston with national and global reach. Since 1981, clients have relied on MFA for exceptional
More informationReal Estate Consultant. Request for Proposal
Real Estate Consultant Request for Proposal December 2018 1 SECTION I: INTRODUCTION A. Plan Description The Police and Fire Retirement System of the City of Detroit ( PFRS, the Plan or the System ) was
More informationHessian Ministry of Finance EPSAS
EPSAS Study on the conversion of a double-entry accounting system to uniform European Public Sector Accounting Standards Illustrated by the example of the state of Hesse MinR Harald Bott Call for proposals
More informationBMW Group Investor Relations
BMW Group Investor Relations Information 19 March 2009 - Check against delivery - Statement by Dr. Friedrich Eichiner Member of the Board of Management of BMW AG, Finance Financial Analysts' Meeting Munich,
More informationGlobal Payroll Association Presents. Czech Republic
Global Payroll Association Presents Czech Republic 12 Global Payroll Association Presents Czech Republic A Brief Country Overview and Payroll Highlights A brief country overview: The Czech Republic is
More informationFINANCIAL MANAGEMENT ASSESSMENT EXECUTIVE SUMMARY
Emergency Assistance Project (RRP BAN 52174-001) FINANCIAL ANAGEENT ASSESSENT EXECUTIVE SUARY I. Introduction 1. An updated financial management assessment (FA) has been conducted for the four implementing
More informationTO VIEW THE DEMO, PLEASE VISIT OUR HOME PAGE AT:
OUR COMPANY Our company has been engaged in the provision of accounting and economic services for 22 years. We offer auditing, bookkeeping, tax consulting to our Clients. Our colleagues have multiple university
More informationCORPORATE GOVERNANCE DECLARATION IN ACCORDANCE WITH SECTIONS 289F AND 315D OF THE HGB
CORPORATE GOVERNANCE DECLARATION IN ACCORDANCE WITH SECTIONS 289F AND 315D OF THE HGB Corporate governance For Sixt SE, good and responsible corporate management and supervision (corporate governance)
More informationFramework Programmes
GZ: RL/10-ZGI/2017 Framework Programmes Co-financing of Austrian Civil Society Organisations (CSOs) Funding Guideline the operational unit of the Austrian Development Cooperation Zelinkagasse 2, 1010 Vienna,
More informationInformation for Eligible Counterparties pursuant to the German Securities Trading Act (Wertpapierhandelsgesetz)
Information for Eligible Counterparties pursuant to the German Securities Trading Act (Wertpapierhandelsgesetz) As at: January 2017 Version 9.0. As at: January 2017 Hauptsitze: Stuttgart, Karlsruhe, Mannheim,
More informationPhone: Fax: Mobil:
Curriculum Vitae & Knowledge Profile Joachim Stuka Im Pflaster 41 D-56414 Hundsangen Phone: +49 6435-307602 Fax: +49 6435-307603 Mobil: +49 171 855 7177 Email: info@stuka-mc.de Personal German: native
More informationTax Newsletter. Issue 53 May 2014
Tax Newsletter Issue 53 May 2014 This newsletter outlines some of the interesting developments in Greek tax legislation, including highlights of Law 4254/2014, amending the Income Tax Code, gazetted on
More informationQuarterly Financial Report March 31, MBB Industries AG. Berlin
Quarterly Financial Report March 31, 2010 MBB Industries AG. Berlin Quarterly Financial Report March 31, 2010 MBB Industries AG MBB Industries in Numbers 03 MBB Industries in Numbers Three months (January
More information