IPG is an active international knowledge platform connecting independant lawyers, accountants and tax advisors across the globe.

Size: px
Start display at page:

Download "IPG is an active international knowledge platform connecting independant lawyers, accountants and tax advisors across the globe."

Transcription

1 IPG is an active international knowledge platform connecting independant lawyers, accountants and tax advisors across the globe.

2 OVER 110 MEMBER FIRMS IN OVER 40 COUNTRIES WORLDWIDE ABOUT US International Practice Group (IPG) is an international non-profit association of independent lawyers, accountants, tax advisors and other professionals. It was founded in 1988 and has since developed significantly. IPG has established itself as a highly professional organization, equipped to meet unique needs and demands of businesses worldwide. Its membership consists of over 110 firms, with more than 2500 professionals. Our wide range and diversity in members and professionals has enabled us to create a platform from which we can advise and serve companies across the globe. Member firms are selected carefully from the fields of law, tax or accountancy or other relevant legal expertise. The IPG Board of Directors consists of members drawn from various member firms.

3 OVER 110 MEMBER FIRMS IN 46 COUNTRIES WORLDWIDE GLOBAL CONNECTIONS Argentina Austria Belgium Brazil China Cyprus Czech Republic Ecuador Egypt France Germany Greece Hong Kong Hungary India Indonesia Ireland Israel Italy Jersey Liechtenstein Luxembourg Malaysia Malta Mexico Mongolia Netherlands New Zealand Northern Cyprus Norway Poland Portugal Romania Russian Federation Saudi Arabia Singapore Slovakia Spain Switzerland Tunisia Turkey United Arab Emirates United Kingdom United States of America Uruguay Venezuela

4 2014 Dubai 2015 Paris 2015 Rome 2016 Delhi 2016 London 2017 Lisbon 2017 Bucarest NEXT CONFERENCES FOR 2018: NEW YORK (May) & MALTA (October) Professional services firms who are interested in joining IPG are welcome to attend an IPG conference as an observer to get a first hand impression of our association and our members.

5 Communication is frequent between IPG members of varying levels and on different occasions. This helps build and maintain a maximum of level of trust among members for mutual client referrals. This results in strong existing and new client relationships. When referring work within IPG, members can rest assured their clients are "in good hands". All matters are dealt with by professionals that clients know and trust. The twice yearly IPG conferences are hosted at various locations. These are an opportunity for members to get to meet face-to-face and share their international experiences. Regional IPG meetings, periodic newsletters, and online discussion forums or Linkedin groups further facilitate communication between members. Referring members have a high level of multi-disciplinary and cross border competence. Members benefit from work referred to them from other professionals within IPG. IPG membership opens up new horizons. As a member you are part of an open, friendly and well-organized group. Members serve corporate and private clients abroad. An IPG membership represents added value to clients. Membership facilitates the provision of a wide range of multidisciplinary cross-border services. INCREASE OF BUSINESS ACTIVITIES

6 We at IPG are always interested in new members. However, we maintain the highest professional standards at all times. Candidate firms will be requested to file an application form with the IPG secretariat. The Board of Directors will subsequently review the application. Then a Due Diligence visit will be carried out by an existing IPG member at the candidate s office. RECRUITMENT CONTACT Jochen Hey Dipl.-Kfm. WP StB CPA Once the Board of Directors has reviewed the Due Diligence results, a final decision is taken on whether the candidate firm is proposed for membership. If so, the candidate firm is invited to the next IPG conference. It can then formally present itself to the attending members who will ultimately vote on their membership. IPG as a non-profit Ltd makes every effort to keep its operating costs to a minimum and the membership fees reasonably low. Hey Heimüller Wirtschaftsprüfer Steuerberater Partnerschaft mbb Hemmerichstr. 1 D Bad Kissingen, Germany EUROPE Tel: +49 (971) ipg@hhpartner.de hey@ipg-online.org HOW TO JOIN

7 International Practice Group Leytonstone House 3, Hanbury Drive London E11 1GA United Kingdom

Double Tax Treaties. Necessity of Declaration on Tax Beneficial Ownership In case of capital gains tax. DTA Country Withholding Tax Rates (%)

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

More information

Reporting practices for domestic and total debt securities

Reporting practices for domestic and total debt securities Last updated: 27 November 2017 Reporting practices for domestic and total debt securities While the BIS debt securities statistics are in principle harmonised with the recommendations in the Handbook on

More information

Summary 715 SUMMARY. Minimum Legal Fee Schedule. Loser Pays Statute. Prohibition Against Legal Advertising / Soliciting of Pro bono

Summary 715 SUMMARY. Minimum Legal Fee Schedule. Loser Pays Statute. Prohibition Against Legal Advertising / Soliciting of Pro bono Summary Country Fee Aid Angola No No No Argentina No, with No No No Armenia, with No No No No, however the foreign Attorneys need to be registered at the Chamber of Advocates to be able to practice attorney

More information

Guide to Treatment of Withholding Tax Rates. January 2018

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

More information

Corrigendum. OECD Pensions Outlook 2012 DOI: ISBN (print) ISBN (PDF) OECD 2012

Corrigendum. OECD Pensions Outlook 2012 DOI:   ISBN (print) ISBN (PDF) OECD 2012 OECD Pensions Outlook 2012 DOI: http://dx.doi.org/9789264169401-en ISBN 978-92-64-16939-5 (print) ISBN 978-92-64-16940-1 (PDF) OECD 2012 Corrigendum Page 21: Figure 1.1. Average annual real net investment

More information

Summary of key findings

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

More information

Global Business Barometer April 2008

Global Business Barometer April 2008 Global Business Barometer April 2008 The Global Business Barometer is a quarterly business-confidence index, conducted for The Economist by the Economist Intelligence Unit What are your expectations of

More information

Tax Newsflash January 31, 2014

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

More information

Actuarial Supply & Demand. By i.e. muhanna. i.e. muhanna Page 1 of

Actuarial Supply & Demand. By i.e. muhanna. i.e. muhanna Page 1 of By i.e. muhanna i.e. muhanna Page 1 of 8 040506 Additional Perspectives Measuring actuarial supply and demand in terms of GDP is indeed a valid basis for setting the actuarial density of a country and

More information

Global Forum on Transparency and Exchange of Information for Tax Purposes. Statement of Outcomes

Global Forum on Transparency and Exchange of Information for Tax Purposes. Statement of Outcomes Global Forum on Transparency and Exchange of Information for Tax Purposes Statement of Outcomes 1. On 25-26 October 2011, over 250 delegates from 84 jurisdictions and 9 international organisations and

More information

Open Day 2017 Clearstream execution-to-custody integration Valentin Nehls / Jan Willems. 5 October 2017

Open Day 2017 Clearstream execution-to-custody integration Valentin Nehls / Jan Willems. 5 October 2017 Open Day 2017 Clearstream execution-to-custody integration Valentin Nehls / Jan Willems 5 October 2017 Deutsche Börse Group 1 Settlement services: single point of access to cost-effective, low risk and

More information

Organisation de Coopération et de Développement Économiques Organisation for Economic Co-operation and Development

Organisation de Coopération et de Développement Économiques Organisation for Economic Co-operation and Development Unclassified English/French Unclassified Organisation de Coopération et de Développement Économiques Organisation for Economic Co-operation and Development 25-Sep-2009 English/French COUNCIL Council DECISION

More information

EQUITY REPORTING & WITHHOLDING. Updated May 2016

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

More information

WHY UHY? The network for doing business

WHY UHY? The network for doing business The network for doing business the network for doing business UHY has over 6,800 professionals to choose from trusted advisors and consultants operating in more than 250 business centres, based in 81 countries

More information

PENTA CLO 2 B.V. (the "Issuer")

PENTA CLO 2 B.V. (the Issuer) THIS NOTICE CONTAINS IMPORTANT INFORMATION OF INTEREST TO THE REGISTERED AND BENEFICIAL OWNERS OF THE NOTES (AS DEFINED BELOW). IF APPLICABLE, ALL DEPOSITARIES, CUSTODIANS AND OTHER INTERMEDIARIES RECEIVING

More information

Double tax considerations on certain personal retirement scheme benefits

Double tax considerations on certain personal retirement scheme benefits www.pwc.com/mt The elimination of double taxation on benefits paid out of certain Maltese personal retirement schemes February 2016 Double tax considerations on certain personal retirement scheme benefits

More information

a closer look GLOBAL TAX WEEKLY ISSUE 249 AUGUST 17, 2017

a closer look GLOBAL TAX WEEKLY ISSUE 249 AUGUST 17, 2017 GLOBAL TAX WEEKLY a closer look ISSUE 249 AUGUST 17, 2017 SUBJECTS TRANSFER PRICING INTELLECTUAL PROPERTY VAT, GST AND SALES TAX CORPORATE TAXATION INDIVIDUAL TAXATION REAL ESTATE AND PROPERTY TAXES INTERNATIONAL

More information

STOXX EMERGING MARKETS INDICES. UNDERSTANDA RULES-BA EMERGING MARK TRANSPARENT SIMPLE

STOXX EMERGING MARKETS INDICES. UNDERSTANDA RULES-BA EMERGING MARK TRANSPARENT SIMPLE STOXX Limited STOXX EMERGING MARKETS INDICES. EMERGING MARK RULES-BA TRANSPARENT UNDERSTANDA SIMPLE MARKET CLASSIF INTRODUCTION. Many investors are seeking to embrace emerging market investments, because

More information

2009 Half Year Results. August 25, 2009

2009 Half Year Results. August 25, 2009 1 2009 Half Year Results August 25, 2009 2 Caution statement This presentation may contain forward looking statements, which are subject to risk and uncertainty. A variety of factors could cause our actual

More information

FOREIGN ACTIVITY REPORT

FOREIGN ACTIVITY REPORT FOREIGN ACTIVITY REPORT SECOND QUARTER 2012 TABLE OF CONTENTS Table of Contents... i All Securities Transactions... 2 Highlights... 2 U.S. Transactions in Foreign Securities... 2 Foreign Transactions in

More information

Registration of Foreign Limited Partnerships in the Cayman Islands

Registration of Foreign Limited Partnerships in the Cayman Islands Registration of Foreign Limited Partnerships in the Cayman Islands Preface This publication has been prepared for the assistance of those who are considering registration of a foreign limited partnership

More information

Withholding Tax Handbook BELGIUM. Version 1.2 Last Updated: June 20, New York Hong Kong London Madrid Milan Sydney

Withholding Tax Handbook BELGIUM. Version 1.2 Last Updated: June 20, New York Hong Kong London Madrid Milan Sydney Withholding Tax Handbook BELGIUM Version 1.2 Last Updated: June 20, 2014 Globe Tax Services Incorporated 90 Broad Street, New York, NY, USA 10004 Tel +1 212 747 9100 Fax +1 212 747 0029 Info@GlobeTax.com

More information

Auditores & Consultores S.A. Auditoria - Consultoria - Impuestos - Revisoria Fiscal - Outsourcing WHY UHY? The network for doing business

Auditores & Consultores S.A. Auditoria - Consultoria - Impuestos - Revisoria Fiscal - Outsourcing WHY UHY? The network for doing business Auditores & Consultores S.A. Auditoria - Consultoria - Impuestos - Revisoria Fiscal - Outsourcing WHY UHY? The network business WHY UHY? THE NETWORK FOR DOING BUSINESS UHY has over 6,800 professionals

More information

FY2016 RESULTS. 1 February 2016 to 31 January Inditex continues to roll out its global, fully integrated store and online model.

FY2016 RESULTS. 1 February 2016 to 31 January Inditex continues to roll out its global, fully integrated store and online model. FY2016 RESULTS 1 February 2016 to 31 January 2017 Inditex continues to roll out its global, fully integrated store and online model. Strong operating performance: Net sales for FY2016 reached 23.3 billion,

More information

KPMG s Individual Income Tax and Social Security Rate Survey 2009 TAX

KPMG s Individual Income Tax and Social Security Rate Survey 2009 TAX KPMG s Individual Income Tax and Social Security Rate Survey 2009 TAX B KPMG s Individual Income Tax and Social Security Rate Survey 2009 KPMG s Individual Income Tax and Social Security Rate Survey 2009

More information

TAXATION (IMPLEMENTATION) (CONVENTION ON MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS) (AMENDMENT OF REGULATIONS No. 3) (JERSEY) ORDER 2017

TAXATION (IMPLEMENTATION) (CONVENTION ON MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS) (AMENDMENT OF REGULATIONS No. 3) (JERSEY) ORDER 2017 Taxation (Implementation) (Convention on Mutual Regulations No. 3) (Jersey) Order 2017 Article 1 TAXATION (IMPLEMENTATION) (CONVENTION ON MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS) (AMENDMENT OF

More information

ide: FRANCE Appendix A Countries with Double Taxation Agreement with France

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

More information

APA & MAP COUNTRY GUIDE 2017 DENMARK

APA & MAP COUNTRY GUIDE 2017 DENMARK APA & MAP COUNTRY GUIDE 2017 DENMARK Managing uncertainty in the new tax environment DENMARK KEY FEATURES Competent authority Danish Tax Office ( SKAT ) APA provisions/ guidance Types of APAs available

More information

Total Imports by Volume (Gallons per Country)

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

More information

Total Imports by Volume (Gallons per Country)

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

More information

EP UNEP/OzL.Pro.WG.1/36/INF/1

EP UNEP/OzL.Pro.WG.1/36/INF/1 UNITED NATIONS EP UNEP/OzL.Pro.WG.1/36/INF/1 Distr.: General 22 June 2015 English only K1501907 080715 United Nations Environment Programme Open-ended Working Group of the Parties to the Montreal Protocol

More information

Total Imports by Volume (Gallons per Country)

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

More information

Total Imports by Volume (Gallons per Country)

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

More information

Total Imports by Volume (Gallons per Country)

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

More information

CREDIT INSURANCE. To ensure peace, you must be prepared for war. CREDIT INSURANCE FUNDAMENTAL SOLUTION IN CREDIT RISK MANAGEMENT

CREDIT INSURANCE. To ensure peace, you must be prepared for war. CREDIT INSURANCE FUNDAMENTAL SOLUTION IN CREDIT RISK MANAGEMENT FUNDAMENTAL SOLUTION IN CREDIT RISK MANAGEMENT I would like to extend my relations with that customer... I would like to enter a new market... We have high exposure for that customer... We have delayed

More information

Total Imports by Volume (Gallons per Country)

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

More information

Total Imports by Volume (Gallons per Country)

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

More information

AUTOMATIC EXCHANGE OF INFORMATION (AEOI)

AUTOMATIC EXCHANGE OF INFORMATION (AEOI) AUTOMATIC EXCHANGE OF INFORMATION (AEOI) As the world becomes increasingly globalised, money can be transferred from one jurisdiction to another with ease. While this may help to facilitate trade and boost

More information

15 Popular Q&A regarding Transfer Pricing Documentation (TPD) In brief. WTS strong presence in about 100 countries

15 Popular Q&A regarding Transfer Pricing Documentation (TPD) In brief. WTS strong presence in about 100 countries 15 Popular Q&A regarding Transfer Pricing Documentation (TPD) Contacts China Martin Ng Managing Partner Martin.ng@worldtaxservice.cn + 86 21 5047 8665 ext.202 Xiaojie Tang Manager Xiaojie.tang@worldtaxservice.cn

More information

Argentina Bahamas Barbados Bermuda Bolivia Brazil British Virgin Islands Canada Cayman Islands Chile

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)

More information

Scale of Assessment of Members' Contributions for 2008

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

More information

Total Imports by Volume (Gallons per Country)

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

More information

A short history of debt

A short history of debt A short history of debt In the words of the late Charles Kindleberger, debt/financial crises are a hardy perennial we have been here many times before. Over the past decade and a half the ratio of global

More information

Dutch tax treaty overview Q3, 2012

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

More information

APA & MAP COUNTRY GUIDE 2017 CANADA

APA & MAP COUNTRY GUIDE 2017 CANADA APA & MAP COUNTRY GUIDE 2017 CANADA Managing uncertainty in the new tax environment CANADA KEY FEATURES Competent authority APA provisions/ guidance Types of APAs available APA acceptance criteria Key

More information

Total Imports by Volume (Gallons per Country)

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

More information

Real Estate & Private Equity workshop

Real Estate & Private Equity workshop Real Estate & Private Equity workshop Moderator: Panelists: Joseph Hendry, Managing Director, Brown Brothers Harriman Gautier Despret, Senior Manager, Ernst & Young Patrick Goebel, Counsel, Allen & Overy

More information

WHY UHY? The network for doing business

WHY UHY? The network for doing business The network for doing business UHY THE NETWORK FOR DOING BUSINESS We are connected Over 8,100 trusted advisors and consultants operating in over 320 business centres across more than 95 countries AFRICA

More information

Kanaan & Associates AN INDEPENDENT MEMBER FIRM OF BKR INTERNATIONAL B K R INTERNATIONAL. VAT IN THE UAE Progress Report August 2017

Kanaan & Associates AN INDEPENDENT MEMBER FIRM OF BKR INTERNATIONAL B K R INTERNATIONAL. VAT IN THE UAE Progress Report August 2017 Kanaan & Associates AN INDEPENDENT MEMBER FIRM OF BKR INTERNATIONAL B K R INTERNATIONAL VAT IN THE UAE Progress Report August 2017 Which laws and regulations have been issued up to August 2017? 1. Federal

More information

Approach to Employment Injury (EI) compensation benefits in the EU and OECD

Approach to Employment Injury (EI) compensation benefits in the EU and OECD Approach to (EI) compensation benefits in the EU and OECD The benefits of protection can be divided in three main groups. The cash benefits include disability pensions, survivor's pensions and other short-

More information

When will CbC reports need to be filled?

When will CbC reports need to be filled? Who will be subject to CbCR? Country by Country Reporting (CbCR) applies to multinational companies (MNCs) with a combined revenue of euros 750 million or more When will CbC reports need to be filled?

More information

San Francisco Retiree Health Care Trust Fund Education Materials on Public Equity

San Francisco Retiree Health Care Trust Fund Education Materials on Public Equity M E K E T A I N V E S T M E N T G R O U P 5796 ARMADA DRIVE SUITE 110 CARLSBAD CA 92008 760 795 3450 fax 760 795 3445 www.meketagroup.com The Global Equity Opportunity Set MSCI All Country World 1 Index

More information

The UAE as a Structuring Hub

The UAE as a Structuring Hub The UAE as a Structuring Hub MATTHIEU DAGUERRE TTN NICE 25 SEPTEMBER 2015 www.m-hq.com PART I PART II PART III HIGH LEVEL OVERVIEW WHICH VEHICLE FOR WHICH PURPOSE A COUPLE OF BESTSELLERS UNDER THE SPOTLIGHT

More information

The Capital Requirements (Country-by-Country Reporting) Regulations December 2017

The Capital Requirements (Country-by-Country Reporting) Regulations December 2017 HSBC Holdings plc The Capital Requirements (Country-by-Country Reporting) Regulations 2013 31 December 2017 This report has been prepared for HSBC Holdings plc and its subsidiaries (the HSBC Group ) to

More information

Rev. Proc Implementation of Nonresident Alien Deposit Interest Regulations

Rev. Proc Implementation of Nonresident Alien Deposit Interest Regulations Rev. Proc. 2012-24 Implementation of Nonresident Alien Deposit Interest Regulations SECTION 1. PURPOSE Sections 1.6049-4(b)(5) and 1.6049-8 of the Income Tax Regulations, as revised by TD 9584, require

More information

DOMESTIC CUSTODY & TRADING SERVICES

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

More information

Total Imports by Volume (Gallons per Country)

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

More information

Robas Research Private Limited Panel Book

Robas Research Private Limited Panel Book Robas Research Private Limited Panel Book Introduction Robas Research was introduced in July, 2012 1 6 We believe in research from base which defines our firm s logo for any research/methodology in which

More information

Total Imports by Volume (Gallons per Country)

Total Imports by Volume (Gallons per Country) 5/4/2016 Imports by Volume (Gallons per Country) YTD YTD Country 03/2015 03/2016 % Change 2015 2016 % Change MEXICO 53,821,885 60,813,992 13.0 % 143,313,133 167,568,280 16.9 % NETHERLANDS 11,031,990 12,362,256

More information

BULGARIAN TRADE WITH EU IN THE PERIOD JANUARY - APRIL 2017 (PRELIMINARY DATA)

BULGARIAN TRADE WITH EU IN THE PERIOD JANUARY - APRIL 2017 (PRELIMINARY DATA) BULGARIAN TRADE WITH EU IN THE PERIOD JANUARY - APRIL 2017 (PRELIMINARY DATA) In the period January - April 2017 Bulgarian exports to the EU increased by 8.6% 2016 and amounted to 10 418.6 Million BGN

More information

BULGARIAN TRADE WITH EU IN THE PERIOD JANUARY - MAY 2017 (PRELIMINARY DATA)

BULGARIAN TRADE WITH EU IN THE PERIOD JANUARY - MAY 2017 (PRELIMINARY DATA) BULGARIAN TRADE WITH EU IN THE PERIOD JANUARY - MAY 2017 (PRELIMINARY DATA) In the period January - May 2017 Bulgarian exports to the EU increased by 10.8% 2016 and added up to 13 283.0 Million BGN (Annex,

More information

Marine. Global Programmes. cunninghamlindsey.com. A Cunningham Lindsey service

Marine. Global Programmes. cunninghamlindsey.com. A Cunningham Lindsey service Marine Global Programmes A Cunningham Lindsey service Marine global presence Marine Global Programmes Cunningham Lindsey approach Managing your needs With 160 marine surveyors and claims managers in 36

More information

IRS Reporting Rules. Reference Guide. serving the people who serve the world

IRS Reporting Rules. Reference Guide. serving the people who serve the world IRS Reporting Rules Reference Guide serving the people who serve the world The United States has and continues to maintain a policy of not taxing the deposit interest earned by United States (US) nonresidents

More information

International Statistical Release

International Statistical Release International Statistical Release This release and additional tables of international statistics are available on efama s website (www.efama.org). wide Regulated Open-ended Fund Assets and Flows Trends

More information

Total Imports by Volume (Gallons per Country)

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

More information

Total Imports by Volume (Gallons per Country)

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

More information

The Global Tax Reset 2017 Audit Committee Symposium

The Global Tax Reset 2017 Audit Committee Symposium The Global Tax Reset Copyright 2017 Deloitte Development LLC. All rights reserved. 2017 Audit Committee Symposium Anticipate. Navigate. Focus. 1 The Global Tax Reset General context Multinational companies

More information

World Consumer Income and Expenditure Patterns

World Consumer Income and Expenditure Patterns World Consumer Income and Expenditure Patterns 2011 www.euromonitor.com iii Summary of Contents Contents Summary of Contents Section 1 Introduction 1 Section 2 Socio-economic parameters 21 Section 3 Annual

More information

Table of Contents. 1 created by

Table of Contents. 1 created by Table of Contents Overview... 2 Exemption Application Instructions for U.S. Tax Residents Living in the U.S.... 3 Exemption Application Instructions for Tax Residents of European Union Member States (other

More information

Architects & Engineers Professional Liability

Architects & Engineers Professional Liability Architects & Engineers Professional Liability Architects & Engineers Professional Liability Design professionals are faced with evolving exposures as markets emerge, organizations cross borders, technology

More information

International Statistical Release

International Statistical Release International Statistical Release This release and additional tables of international statistics are available on efama s website (www.efama.org). Worldwide Regulated Open-ended Fund Assets and Flows Trends

More information

ABOUT THE DATA. IntelliRisk Advanced Global Data. Content Overview. Data Feeds and Frequency. Account Setup in IntelliRisk Advanced

ABOUT THE DATA. IntelliRisk Advanced Global Data. Content Overview. Data Feeds and Frequency. Account Setup in IntelliRisk Advanced ABOUT THE DATA Advanced Global Data Content Overview Data Feeds and Frequency Account Setup in Advanced Currency and Financial Data Claim Data Processing Help / International Services Team Data Feeds and

More information

(of 19 March 2013) Valid from 1 January A. Taxpayers

(of 19 March 2013) Valid from 1 January A. Taxpayers Leaflet. 29/460 of the Cantonal Tax Office on withholding taxes applicable to pension benefits under private law for persons without domicile or residence in Switzerland (of 19 March 2013) Valid from 1

More information

FY2017 RESULTS. 1 February 2017 to 31 January Inditex continues to roll out its global, fully integrated store and online platform.

FY2017 RESULTS. 1 February 2017 to 31 January Inditex continues to roll out its global, fully integrated store and online platform. FY2017 RESULTS 1 February 2017 to 31 January 2018 Inditex continues to roll out its global, fully integrated store and online platform. Strong operating performance: Net sales for FY2017 reached 25.3 billion,

More information

TAXATION OF TRUSTS IN ISRAEL. An Opportunity For Foreign Residents. Dr. Avi Nov

TAXATION OF TRUSTS IN ISRAEL. An Opportunity For Foreign Residents. Dr. Avi Nov TAXATION OF TRUSTS IN ISRAEL An Opportunity For Foreign Residents Dr. Avi Nov Short Bio Dr. Avi Nov is an Israeli lawyer who represents taxpayers, individuals and entities. Areas of Practice: Tax Law,

More information

International Statistical Release

International Statistical Release International Statistical Release This release and additional tables of international statistics are available on efama s website (www.efama.org). Worldwide Investment Fund Assets and Flows Trends in the

More information

A. Definitions and sources of data

A. Definitions and sources of data Poland A. Definitions and sources of data Data on foreign direct investment (FDI) in Poland are reported by the National Bank of Poland (NBP), the Polish Agency for Foreign Investment (PAIZ) and the Central

More information

PREDICTING VEHICLE SALES FROM GDP

PREDICTING VEHICLE SALES FROM GDP UMTRI--6 FEBRUARY PREDICTING VEHICLE SALES FROM GDP IN 8 COUNTRIES: - MICHAEL SIVAK PREDICTING VEHICLE SALES FROM GDP IN 8 COUNTRIES: - Michael Sivak The University of Michigan Transportation Research

More information

INTERNATIONAL CONVENTION ON STANDARDS OF TRAINING, CERTIFICATION AND WATCHKEEPING FOR SEAFARERS (STCW), 1978, AS AMENDED

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

More information

Malta Country Profile

Malta Country Profile Malta Country Profile EU Tax Centre June 2017 Key tax factors for efficient cross-border business and investment involving Malta EU Member State Yes. Double Tax Treaties With: Albania Australia Austria

More information

Credit & Debit Card Payments. Factsheet

Credit & Debit Card Payments. Factsheet Credit & Debit Card Payments Factsheet Contents 1. Card Types...2 2. Supported countries...2 3. First Funding via Credit / Debit Card...3 4. Transaction Currencies...4 5. Currency Conversion...4 6. Restrictions...5

More information

International Statistical Release

International Statistical Release International Statistical Release This release and additional tables of international statistics are available on efama s website (www.efama.org) Worldwide Investment Fund Assets and Flows Trends in the

More information

Austria Country Profile

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

More information

TAXATION (IMPLEMENTATION) (INTERNATIONAL TAX COMPLIANCE) (COMMON REPORTING STANDARD) (JERSEY) REGULATIONS 2015

TAXATION (IMPLEMENTATION) (INTERNATIONAL TAX COMPLIANCE) (COMMON REPORTING STANDARD) (JERSEY) REGULATIONS 2015 Arrangement TAXATION (IMPLEMENTATION) (INTERNATIONAL TAX COMPLIANCE) (COMMON REPORTING STANDARD) (JERSEY) REGULATIONS 2015 Arrangement Regulation 1 Interpretation... 3 2 Meaning of relevant date and relevant

More information

Funding. Context. Who Funds OHCHR?

Funding. Context. Who Funds OHCHR? Funding Context OHCHR s global funding needs are covered by the United Nations regular budget at a rate of approximately 40 per cent, with the remainder coming from voluntary contributions from Member

More information

International Tax Conference

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

More information

Other Tax Rates. Non-Resident Withholding Tax Rates for Treaty Countries 1

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

More information

Current Issues in International Tax Policy

Current Issues in International Tax Policy Current Issues in International Tax Policy Shigeto HIKI Director, International Tax Policy Division, Tax Bureau, Ministry of Finance, Japan The Fourth IMF-Japan High-Level Tax Conference For Asian Countries

More information

Financial wealth of private households worldwide

Financial wealth of private households worldwide Economic Research Financial wealth of private households worldwide Munich, October 217 Recovery in turbulent times Assets and liabilities of private households worldwide in EUR trillion and annualrate

More information

Export and import operations Tax & Legal, April 2017

Export and import operations Tax & Legal, April 2017 Export and import operations Tax & Legal, April 2017 Export and import operations Tax & Legal, April 2017 Effective trading operations in Uzbekistan Today Uzbekistan actively develops international trading.

More information

STANDARD FOR AUTOMATIC EXCHANGE OF FINANCIAL ACCOUNT INFORMATION. Philip Kerfs, OECD

STANDARD FOR AUTOMATIC EXCHANGE OF FINANCIAL ACCOUNT INFORMATION. Philip Kerfs, OECD STANDARD FOR AUTOMATIC EXCHANGE OF FINANCIAL ACCOUNT INFORMATION Philip Kerfs, OECD Overview Background, context and timeline The Standard: basic approach and key features Next steps: implementing the

More information

EP UNEP/OzL.Pro.WG.1/39/INF/2

EP UNEP/OzL.Pro.WG.1/39/INF/2 UNITED NATIONS EP UNEP/OzL.Pro.WG.1/39/INF/2 Distr.: General 26 May English only United Nations Environment Programme Open-ended Working Group of the Parties to the Montreal Protocol on Substances that

More information

SINGAPORE - FINAL LIST OF MFN EXEMPTIONS (For the Second Package of Commitments) Countries to which the measure applies

SINGAPORE - FINAL LIST OF MFN EXEMPTIONS (For the Second Package of Commitments) Countries to which the measure applies All Sectors: Presence of: - unskilled and semi-skilled natural persons - skilled persons (include craftsmen skilled in a particular trade, but exclude specialists/professio nal personnel at management

More information

Clinical Trials Insurance

Clinical Trials Insurance Allianz Global Corporate & Specialty Clinical Trials Insurance Global solutions for clinical trials liability Specialist cover for clinical research The challenges of international clinical research are

More information

Fee Schedule for NSD s Depository Services

Fee Schedule for NSD s Depository Services Fee Schedule for NSD s Depository Services Section 1. General Provisions 1.1. This Fee Schedule for NSD s Depository Services (the Fee Schedule ) sets out fees payable for depository services provided

More information

Public Pension Spending Trends and Outlook in Emerging Europe. Benedict Clements Fiscal Affairs Department International Monetary Fund March 2013

Public Pension Spending Trends and Outlook in Emerging Europe. Benedict Clements Fiscal Affairs Department International Monetary Fund March 2013 Public Pension Spending Trends and Outlook in Emerging Europe Benedict Clements Fiscal Affairs Department International Monetary Fund March 13 Plan of Presentation I. Trends and drivers of public pension

More information

TRENDS AND MARKERS Signatories to the United Nations Convention against Transnational Organised Crime

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

More information

Does One Law Fit All? Cross-Country Evidence on Okun s Law

Does One Law Fit All? Cross-Country Evidence on Okun s Law Does One Law Fit All? Cross-Country Evidence on Okun s Law Laurence Ball Johns Hopkins University Global Labor Markets Workshop Paris, September 1-2, 2016 1 What the paper does and why Provides estimates

More information

Instruction Deadline. *Settlement Cycle

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

More information

Madeira: Global Solutions for Wise Investments

Madeira: Global Solutions for Wise Investments Madeira: Global Solutions for Wise Investments Double Taxation Treaties Document downloaded from www.ibc-madeira.com DOUBLE TAXATION TREATIES RATIFIED BY PORTUGAL Europe RATIFICATION/ENTRY INTO FORCE AUSTRIA

More information