E-commerce. Electronic Commerce. Definition of E-Commerce. nuse of electronic systems to engage in commercial activities

Size: px
Start display at page:

Download "E-commerce. Electronic Commerce. Definition of E-Commerce. nuse of electronic systems to engage in commercial activities"

Transcription

1 Electroic Commerce Defiitio of E-Commerce Use of electroic systems to egage i commercial activities 1

2 Goods ad services bought o-lie Travel tickets Holidays Books Cocert/festival tickets Clothes Electroic goods CDs DVDs Ciema tickets Music dowloads Isurace Toys Global access Advatages Efficiet 2

3 Disadvatages Dematerializatio Legal ucertaity E-Commerce Cotract law Privacy Market law E-Commerce Itellectual Property Taxatio Private iteratioal law 3

4 Types of E-Commerce Accordig to the object of commerce Goods Services Itagibles Accordig to the parties ivolved B2B, B2C, C2C Iteratioal Cooperatio Private sector goverace laissezfaire, practical, efficiet, competitive solutios Itergovermetal goverace backed by political legitimacy 4

5 UNCITRAL Uited Natios Commissio o Iteratioal Trade Law Ehacig legal security ad commercial predictability for iteratioal cotracts UNCITRAL Istrumets 1996 UNCITRAL Model Law o Electroic Commerce 2001 UNCITRAL Model Law o Electroic Sigatures 2005 UN Covetio o the Use of Electroic Commuicatios i Iteratioal Cotracts 1980 UN Covetio o Cotracts for the Iteratioal Sale of Goods (CISG) 5

6 UNCITRAL No-discrimiatio Techological eutrality Fuctioal equivalece WIPO World Itellectual Property Orgaizatio 1996 Copyright Treaty WPPT Performaces ad Phoograms Treaty Joit recommedatio o the protectio of marks ad other sigs o the Iteret 6

7 Hague Coferece o Private Iteratioal Law Itergovermetal orgaizatio Uify private iteratioal law rules 1999 Draft Hague Covetio o jurisdictio ad the effects of foreig judgemets i civil ad commercial matters 2005 Hague Choice of Court Covetio (Not yet i force) ICANN Iteret Corporatio for Assiged Names ad Numbers No-profit, private-sector corporatio Techical coordiatio body for the Iteret Uiform Domai Name Dispute Resolutio Policy 7

8 WTO World Trade Orgaizatio Iteratioal orgaizatio that deals with the rules of trade betwee atios Successor of the Geeral Agreemet o Tariffs ad Trade (GATT) Work programme o electroic commerce DOHA Miisteral Declaratio 2001 OECD Orgaisatio for Ecoomic Cooperatio ad Developmet Build strog ecoomies, improve market systems, expad free trade Actio Pla for Electroic Commerce Taxatio, cosumer protectio ad privacy 8

9 Iteratioal Chamber of Commerce (ICC) ICC eterms 2004 ICC Guide to ecotractig EU Istrumets E-Commerce Directive Directive o Electroic Sigatures Distace Sellig Directive Cosumer Rights Directive Distace marketig of cosumer fiacial services Ifosoc (Copyright) Directive Directive o privacy ad electroic commuicatios Directive o processig of persoal data 9

10 E-Commerce Directive 2000/31/EC Act o Electroic Commerce ad Iformatio Society Services (2002:562) (Swede) The Electroic Commerce (EC Directive) Regulatios 2002 (UK) E-Commerce Directive Aim: free movemet of Iformatio Society Services, i particular electroic commerce Approximates atioal provisios o ISP w/ respect to Iformatio requiremets Commercial commuicatios Electroic cotracts Itermediary liability 10

11 E-Commerce Directive Does ot apply to: Taxatio Questios o privacy ad electroic commuicatios ad o the processig of persoal data Cartel law Activities of iformatio society services cocerig Gamblig Notarial activities i coectio with the exercise of public authority Cliet represetatio before courts Defiitio of Iformatio Society Service Ay service ormally provided for remueratio, at a distace, by meas of electroic equipmet for the processig (icludig digital compressio) ad storage of data, at the idividual request of a recipiet of a service 11

12 Covered by defiitio Sellig goods or services o-lie Offerig o-lie iformatio or commercial commuicatios eve if ot remuerated by those who receive them Tools allowig for search, access ad retrieval of data Trasmissio, access, hostig services Provisio of commercial commuicatios by electroic mail Not covered by defiitio Delivery of goods as such or the provisio of services off-lie Televisio ad radio broadcastig Telefax/telex services by atural persos actig outside their trade, busiess or professio eve for coclusio of cotracts C2C Employmet cotracts Medical advice requirig the physical examiatio of a patiet 12

13 E-Commerce Directive No prior authorizatio eeded art 4.1 Without prejudice to authorizatio schemes which are ot specifically ad exclusively targeted at iformatio society services 4.2 Iteral market priciple Cotrol i member state of establishmet for all Commuity citizes - Art 3(1) - Receivig member state may ot restrict - Art 3(2) Derogatios for public policy, public health, public security, protectio of cosumers - Art 3(4) 13

14 Establishmet Pursuit of ecoomic activity Fixed establishmet Idefiite period Coordiated Field art 2(h) Iteral market rule oly applies to requiremets withi coordiated field Takig up of the activity of a ISSP qualificatios, authorizatio, otificatio Pursuit of the activity of a ISSP requiremets cocerig quality or cotet of service icludig advertisig ad cotracts or liability of a service provider 14

15 Coordiated Field art 2(h) NOT the goods themselves safety stadards, labelig obligatios, or liability for goods NOT the delivery of goods supply of cotact leses NOT services ot provided by electroic meas medical advice requirig the physical examiatio of a patiet Derogatios from the Iteral market priciple Itellectual property rights Freedom of the parties to choose the law applicable to their cotract Cotractual obligatios cocerig cosumer cotracts Permissibility of usolicited commercial commuicatios by electroic mail 15

16 Iteral market priciple Relatioship with private iteratioal law Iformatio requiremets - art 5 Name of service provider Geographical address of establishmet Details icludig which allow it to be cotacted rapidly ad commuicated with i a direct ad effective maer Orgaizatio umber, VAT registratio umber Supervisory authority if relevat If prices are give clear ad uambiguous idicate whether tax ad delivery costs are icluded 16

17 Commercial Commuicatio art 6 Idetifiable as such Natural or legal perso o whose behalf made clearly idetifiable Promotioal offers, competitios ad games must be clearly idetifiable as such ad their coditios easily accessible ad preseted clearly ad uambiguously Usolicited Commercial Commuicatios - art 7 Idetifiable as such Respect for opt-out registers Prior coset required for automatic callig machies, fax or electroic mail to atural persos uless existig customer Directive o privacy ad electroic commuicatios 2002/58/EC 17

18 Regulated professios - Art 8 Use of commercial commuicatios permitted subject to compliace with the professioal rules Ecourage codes of coduct at Commuity level E-cotracts art 9 E-cotracts must be possible Requiremets must ot create obstacles or result i such cotracts beig deprived of legal effectiveess ad validity Exceptios real estate trasfers, suretyship cotracts, family law cotracts, cotracts govered by law of successio 18

19 E-cotracts art 10 Iformatio to be provided clearly, comprehesibly ad uambiguously ad prior to the order beig placed Techical steps to coclude a cotract Whether or ot the cocluded cotract will be filed by the service provider ad whether it will be accessible Techical meas to idetify ad correct iput errors prior to order Possible cotract laguages cotracts excluded B2B may agree otherwise E-cotracts art 10 Ifo o codes of coduct ad how accessed electroically B2B may agree otherwise Cotract made available i way that it ca be stored ad reproduced 19

20 Placig the order art 11 Ackowledge receipt of order without udue delay ad by electroic meas cotracts excluded Order ad ackowledgemet deemed received whe addressed party is able to access Make available effective ad accessible techical meas to idetify ad correct iput errors, prior to the placig a order B2B may agree otherwise Placig the order art 11 Cotract law eutral Order Offer Ackowledgemet Accept Cotract formatio depeds o the applicable cotract law 20

21 Questios? 21

Companies COMPANIES BUILDING ON A SOLID FOUNDATION. 1 Intrust Manx

Companies COMPANIES BUILDING ON A SOLID FOUNDATION. 1 Intrust Manx Compaies COMPANIES BUILDING ON A SOLID FOUNDATION 1 Itrust Max Itrust Max Limited Itrust (Max) Limited is based i Douglas, Isle of Ma. Our objective is to provide a bespoke, flexible, cost-effective, efficiet

More information

Review Procedures and Reporting by Peer Reviewer

Review Procedures and Reporting by Peer Reviewer Review Procedures ad Reportig by Peer Reviewer QUALITY OF REPORTING BY AUDITORS Desired Quality Audit report to cotai a clear writte expressio of opiio o the fiacial iformatio PU should have policies ad

More information

Osborne Books Update. Financial Statements of Limited Companies Tutorial

Osborne Books Update. Financial Statements of Limited Companies Tutorial Osbore Books Update Fiacial Statemets of Limited Compaies Tutorial Website update otes September 2018 2 f i a c i a l s t a t e m e t s o f l i m i t e d c o m p a i e s I N T R O D U C T I O N The followig

More information

SEC Adopts. Amendments. To The Advisers Act Custody Rule SECURITIES LAW ALERT MARCH 2010

SEC Adopts. Amendments. To The Advisers Act Custody Rule SECURITIES LAW ALERT MARCH 2010 MARCH 2010 SEC Adopts Amedmets To The Advisers Act Custody Rule The Securities Exchage Commissio ( SEC ) has adopted amedmets to Rule 206(4)-2 (the Custody Rule ) uder the Ivestmet Advisers Act of 1940

More information

1031 Tax-Deferred Exchanges

1031 Tax-Deferred Exchanges 1031 Tax-Deferred Exchages About the Authors Arold M. Brow Seior Maagig Director, Head of 1031 Tax-Deferred Exchage Services, MB Fiacial Deferred Exchage Corporatio Arold M. Brow is the Seior Maagig Director

More information

Securely managed insurance solutions. Protected Cell, Incorporated Cell and Segregated Account facilities

Securely managed insurance solutions. Protected Cell, Incorporated Cell and Segregated Account facilities Securely maaged isurace solutios Protected Cell, Icorporated Cell ad Segregated Accout facilities About us White Rock is a uique ad leadig group of isurace ad reisurace vehicles with operatios i a umber

More information

(Zip Code) OR. (State)

(Zip Code) OR. (State) Uiform Applicatio for Ivestmet Adviser Registratio Part II - Page 1 Name of Ivestmet Adviser: Stephe Craig Schulmerich Address: (Number ad Street) 10260 SW Greeburg Rd. Ste 00 (State) (City) Portlad (Zip

More information

Build on Our Expertise. Grow your mortgage business with PNC Partnership Solutions, LLC

Build on Our Expertise. Grow your mortgage business with PNC Partnership Solutions, LLC Build o Our Expertise Grow your mortgage busiess with PNC Partership Solutios, LLC Partership Solutios 1 To some, ew obstacles. For you, ew opportuities. The mortgage ladscape has chaged i recet years,

More information

Guidelines For Handling Privacy Breaches

Guidelines For Handling Privacy Breaches Prime Miister s Office Data Protectio Office Volume 4 Guidelies For Hadlig Privacy Breaches Guidelies For HadliG Privacy BreacHes Volume 4 Mrs Drudeisha MADHUB, Data Protectio Commissioer Cotact Details

More information

Guide for. Plan Sponsors. Roth 401(k) get retirement right

Guide for. Plan Sponsors. Roth 401(k) get retirement right Uited of Omaha Life Isurace Compay Compaio Life Isurace Compay mutual of omaha retiremet services Roth 401(k) Guide for Pla Sposors MUGC8764_0210 get retiremet right roth 401(k) expads your optios Drive

More information

An Initiative to Minimise the Non- Technical Barriers to DG within Europe

An Initiative to Minimise the Non- Technical Barriers to DG within Europe Distributio Europe 2005, Sessio 4.3 Maagig for Growth i Distributed Geeratio A Iitiative to Miimise the No- Techical Barriers to DG withi Europe Richard Kight Rolls-Royce Strategic Research Cetre 2005

More information

Collections & Recoveries policy

Collections & Recoveries policy Collectios & Recoveries policy The purpose of this policy is to set out the actio Ledy takes to ecourage borrowers to repay their loas withi term. This policy also serves to set out the actio Ledy takes

More information

LegalSpotlight Protecting Your Interests: Taking and Enforcing Security in Ontario

LegalSpotlight Protecting Your Interests: Taking and Enforcing Security in Ontario LegalSpotlight Protectig Your Iterests: Takig ad Eforcig Security i Otario Jim s factory i Toroto sells maufacturig equipmet to a customer uable to pay the etire purchase price o delivery. How ca he secure

More information

Securely managed insurance solutions. Protected Cell, Incorporated Cell and Segregated Account facilities

Securely managed insurance solutions. Protected Cell, Incorporated Cell and Segregated Account facilities Securely maaged isurace solutios Protected Cell, Icorporated Cell ad Segregated Accout facilities About us White Rock is a uique ad leadig group of isurace ad reisurace vehicles with operatios i a umber

More information

Structuring the Selling Employee/ Shareholder Transition Period Payments after a Closely Held Company Acquisition

Structuring the Selling Employee/ Shareholder Transition Period Payments after a Closely Held Company Acquisition Icome Tax Isights Structurig the Sellig Employee/ Shareholder Trasitio Period Paymets after a Closely Held Compay Acquisitio Robert F. Reilly, CPA Corporate acquirers ofte acquire closely held target compaies.

More information

Securely managed insurance solutions. White Rock Netherlands Protected Cell Company

Securely managed insurance solutions. White Rock Netherlands Protected Cell Company Securely maaged isurace solutios White Rock Netherlads Protected Cell Compay About us White Rock is a uique ad leadig group of isurace ad reisurace vehicles with operatios i a umber of key domiciles icludig

More information

ApEx10. Overseeing on a day-to-day basis safeguarding and administering investments or holding of client money

ApEx10. Overseeing on a day-to-day basis safeguarding and administering investments or holding of client money ApEx10 Overseeig o a day-to-day basis safeguardig ad admiisterig ivestmets or holdig of cliet moey Summary of Learig Outcomes ApEx10 OVERSEEING ON A DAY TO DAY BASIS SAFEGUARDNG AND ADMINISTERING INVESTMENTS

More information

Reach higher with all of US

Reach higher with all of US Reach higher with all of US Reach higher with all of US No matter the edeavor, assemblig experieced people with the right tools ehaces your chaces for success. Whe it comes to reachig your fiacial goals,

More information

Where a business has two competing investment opportunities the one with the higher NPV should be selected.

Where a business has two competing investment opportunities the one with the higher NPV should be selected. Where a busiess has two competig ivestmet opportuities the oe with the higher should be selected. Logically the value of a busiess should be the sum of all of the projects which it has i operatio at the

More information

Prospectus Directive Regulation (EC/809/2004), as amended.

Prospectus Directive Regulation (EC/809/2004), as amended. Prospectus Directive Regulatio (EC/809/2004), as ameded. Disclaimer This briefig ote has bee prepared as a referece tool to illustrate the chages to Prospectus Directive Regulatio EC 809/2004 1, as ameded

More information

KEY INFORMATION DOCUMENT CFD s Generic

KEY INFORMATION DOCUMENT CFD s Generic KEY INFORMATION DOCUMENT CFD s Geeric KEY INFORMATION DOCUMENT - CFDs Geeric Purpose This documet provides you with key iformatio about this ivestmet product. It is ot marketig material ad it does ot costitute

More information

Securely managed insurance solutions. Protected Cell, Incorporated Cell and Segregated Account facilities

Securely managed insurance solutions. Protected Cell, Incorporated Cell and Segregated Account facilities Securely maaged isurace solutios Protected Cell, Icorporated Cell ad Segregated Accout facilities About us White Rock is a uique ad leadig group of isurace ad reisurace vehicles with operatios i a umber

More information

Three Lines of Defense to Enhance Technology Risk Management Maturity

Three Lines of Defense to Enhance Technology Risk Management Maturity Three Lies of Defese to Ehace Techology Risk Maagemet Maturity Abstract Icreasig reliace o techology has added to high complexity of the risk ladscape, makig risk maagemet ad goverace a huge challege for

More information

Speak to the experts before you start any project involving basement construction, engineered foundations, underpinning or structural repairs

Speak to the experts before you start any project involving basement construction, engineered foundations, underpinning or structural repairs ASUCplus represets Specialist Domestic Cotractors i: UNDERPINNING Ad Subsidece Repair T E C H N I Q U E S ENGINEERED FOUNDATION S O L U T I O N S CONSTRUCTION OF RETRO-FIT BASEMENTS Speak to the experts

More information

CARERS UNEMPLOYMENT CLAIM FORM C

CARERS UNEMPLOYMENT CLAIM FORM C CARERS UNEMPLOYMENT CLAIM FORM C Piacle House, A1 Baret ay, Borehamwood, Hertfordshire D6 2XX Compay Number 1007798 IMPORTANT POLICY TERMS MAY VARY, BUT YOU SHOULD RETURN THE CLAIM FORM AS SOON AS YOU

More information

Broker Partnerships and Protocols

Broker Partnerships and Protocols Broker Parterships ad Protocols As our broker parter, you are a importat ally i promotig ad sellig FM Global, a leadig worldwide provider of commercial property isurace. As a basis for placig philosophically

More information

Puerto Rico Tax Incentives: The TCJA and other considerations

Puerto Rico Tax Incentives: The TCJA and other considerations Puerto Rico Tax Icetives: The TCJA ad other cosideratios February 14-15, 2019 Edgar Ríos-Médez, Esq. Table of Cotets Iteratioal Tax Provisios 3 q Corporate Tax Rates ad Other Provisios 4 q Global Itagible

More information

summary of cover CONTRACT WORKS INSURANCE

summary of cover CONTRACT WORKS INSURANCE 1 SUMMARY OF COVER CONTRACT WORKS summary of cover CONTRACT WORKS INSURANCE This documet details the cover we ca provide for our commercial or church policyholders whe udertakig buildig or reovatio works.

More information

CCH Tax Basic. For more information

CCH Tax Basic. For more information CCH Tax Basic CCH Tax Basic is the ideal choice for advisors who eed a cocise source of tax iformatio. With the full rage of Tax Guide mid-level commetary titles, complete with aotated curret tax legislatio,

More information

Art & Private Client insurance policy SUMMARY OF COVER

Art & Private Client insurance policy SUMMARY OF COVER Art & Private Cliet isurace policy SUMMARY OF COVER 2 SUMMARY OF COVER DIOCESAN SCHOOLS LEGAL EXPENSES INSURANCE ART AND PRIVATE CLIENT POLICY SUMMARY SUMMARY OF COVER 3 Policy ref: ME773 1 07/16 What

More information

TENS Unit Prior Authorization Process

TENS Unit Prior Authorization Process TENS Uit Prior Authorizatio Process Objectives Uderstad the HUSKY Health program s prior authorizatio process for TENS uits (Trascutaeous Electrical Nerve Stimulatio) Access the DSS Fee Schedule Reduce

More information

TERMS OF REFERENCE. Project: Reviewing the Capital Adequacy Regulation

TERMS OF REFERENCE. Project: Reviewing the Capital Adequacy Regulation TERMS OF REFERENCE Project: Reviewig the Capital Adequacy Regulatio Project Ower: Project Maager: Deputy Project Maagers: Techical Achor (TAN): Mr. Idrit Bak, Bak of Albaia, Supervisio Departmet. Mrs.

More information

A Leading Diversified Mid-Tier Miner

A Leading Diversified Mid-Tier Miner A Leadig Diversified Mid-Tier Mier Q3 2017 & TIMOK PEA RESULTS CONFERENCE CALL October 27, 2017 TSX & NYSE MKT NSU 1 Forward Lookig Statemets This Presetatio cotais forward-lookig statemets or forward-lookig

More information

TUSCULUM COLLEGE. Group Number:

TUSCULUM COLLEGE. Group Number: The Guardia Life Isurace Compay of America, New York, NY 10004 Group Number: 00498351 TUSCULUM COLLEGE Here you'll fid iformatio about your followig employee beefit(s). Be sure to review the eclosed -

More information

Code of Ethics. September English Version

Code of Ethics. September English Version METZGER REALITÄTEN GRUPPE INTERNATIONAL REAL ESTATE EXPERTS VALUATION CONSULTING AND RATING CHARTERED SURVEYORS COUNSELORS OF REAL ESTATE Code of Ethics September 2014 Eglish Versio MRG ME TZGER REAL ESTATE

More information

Life Products Bulletin

Life Products Bulletin Life Products Bulleti Tredsetter Super Series Tredsetter Super Series: 2009 Chages Effective September 1, 2009, Trasamerica Life Isurace Compay is releasig ew rates for Tredsetter Super Series level premium

More information

Internal Control Framework

Internal Control Framework Iteral Cotrol Framework NMASBO Boot Camp October 2017 Make up of participats Superitedets Aspirig Superitedets School Districts Charter Schools Former Coaches 1 Take Away Items A iteral cotrol system is

More information

US Dollar Bank Account

US Dollar Bank Account FACT SHEET Page 1 of 3 Please keep for future referece US Dollar Bak Accout Call us o 0800 092 3300 Fact Sheet (icludig Fiacial Services Compesatio Scheme (FSCS) Iformatio Sheet & Exclusios List) The US

More information

Terms & Conditions and Important Information Personal Loans

Terms & Conditions and Important Information Personal Loans Importat Iformatio Terms & Coditios ad Importat Iformatio Persoal Loas This documet icludes: Our Terms of Busiess Data Protectio Statemet Terms ad Coditios (applicable to all Persoal Loas) Please read

More information

REINSURANCE ALLOCATING RISK

REINSURANCE ALLOCATING RISK 6REINSURANCE Reisurace is a risk maagemet tool used by isurers to spread risk ad maage capital. The isurer trasfers some or all of a isurace risk to aother isurer. The isurer trasferrig the risk is called

More information

An Introduction to Employee Share Trust Services

An Introduction to Employee Share Trust Services A Itroductio to Employee Share Trust Services Why create a Employee ShareTrust? A public compay ca buy its ow shares ad hold them i treasury. However it has limited optios as to how it ca use those shares.

More information

Methodology on setting the booking prices Project Development and expansion of Bulgartransgaz EAD gas transmission system

Methodology on setting the booking prices Project Development and expansion of Bulgartransgaz EAD gas transmission system Methodology o settig the bookig prices Project Developmet ad expasio of Bulgartrasgaz EAD gas trasmissio system Art.1. The preset Methodology determies the coditios, order, major requiremets ad model of

More information

MUTB/MUFG Company Profile

MUTB/MUFG Company Profile MUTB/MUFG Compay Profile 10 OCTOBER 2017 A member of MUFG, a global fiacial group Who we are Mitsubishi UFJ Trust ad Bakig Corporatio (MUTB) is oe of the largest Trust Baks i Japa. MUTB is a core member

More information

Fact Sheet including Terms & Conditions (including Financial Services Compensation Scheme (FSCS) Information Sheet & Exclusions List) Summary Box

Fact Sheet including Terms & Conditions (including Financial Services Compensation Scheme (FSCS) Information Sheet & Exclusions List) Summary Box FACT SHEET Page 1 of 5 Please keep for future referece Call us o 0800 092 3300 Term Deposit Fact Sheet icludig Terms & Coditios (icludig Fiacial Services Compesatio Scheme (FSCS) Iformatio Sheet & Exclusios

More information

1. You are to disclose in this form, fully and faithfully, all the facts which you know or ought to know, or the policy issued may be void.

1. You are to disclose in this form, fully and faithfully, all the facts which you know or ought to know, or the policy issued may be void. LIFE INSURANCE ARCHIPELAGO ENDOWMENT ALPHA SERIES 28 CLOSE-ENDED 24-MONTHS ENDOWMENT 10% FIXED COUPON AT MATURITY PROPOSAL FORM - INDIVIDUAL & NON-INDIVIDUAL Archipelago Life Isurace Limited (A Life Isurer

More information

Terms & Conditions and Important Information Credit Cards

Terms & Conditions and Important Information Credit Cards Importat iformatio Terms & Coditios ad Importat Iformatio Credit Cards Please read these Terms ad Coditios alog with the Key Facts Documet together they provide all the iformatio you eed about the credit

More information

The Week of Research, Development and Innovation in the CR. XIX International Symposium INNOVATION 2012

The Week of Research, Development and Innovation in the CR. XIX International Symposium INNOVATION 2012 Associatio of Iovative Etrepreeurship CR i cooperatio with Miistry of Educatio, Youth ad Sports, Miistry of Idustry ad Trade, Committee o Natioal Ecoomy, Agriculture ad Trasport of the Seate of the Parliamet

More information

Baan Project Project Invoicing

Baan Project Project Invoicing Baa Project Module Procedure UP061A US Documetiformatio Documet Documet code : UP061A US Documet group : User Documetatio Documet title : Applicatio/Package : Baa Project Editio : A Date : July 1998 Copyright

More information

Execution Risk Management at Wachovia Yousef Valine

Execution Risk Management at Wachovia Yousef Valine Executio at Wachovia Yousef Valie Head of Istitutioal Group ad COO, Wachovia Corporatio 1 Ageda Why We Care About Executio Our Approach Accomplishmets Aligmet with AMA ad Operatioal Why We Care About Executio

More information

CHIEF EXECUTIVE OFFICER

CHIEF EXECUTIVE OFFICER C A R E E R O P P O R T U N I T Y CHANGING OFFENDERS' LIVES THROUGH INNOVATIVE JOB TRAINING FOR A SAFER CALIFORNIA. CHIEF EXECUTIVE OFFICER CALIFORNIA PRISON INDUSTRY AUTHORITY SALARY: $144,000 $180,000

More information

Current Year Income Assessment Form 2017/18

Current Year Income Assessment Form 2017/18 Curret Year Icome Assessmet Form 2017/18 Persoal details Your Customer Referece Number Your Customer Referece Number Name Name Date of birth Address / / Date of birth / / Address Postcode Postcode If you

More information

Motor legal expenses. Keep me safe

Motor legal expenses. Keep me safe Motor legal expeses Keep me safe Motor legal expeses This legal expeses isurace is part of your LV= motor isurace policy ad your isurace schedule will cofirm if this cover is icluded. You must read your

More information

Reserve Account. Please keep for future reference FACT SHEET. Call us on

Reserve Account. Please keep for future reference FACT SHEET. Call us on FACT SHEET Page 1 of 4 Please keep for future referece Call us o 0800 092 3300 Reserve Accout Fact Sheet (icludig Fiacial Services Compesatio Scheme (FSCS) Iformatio Sheet & Exclusios List) The Cater Alle

More information

T4032-ON, Payroll Deductions Tables CPP, EI, and income tax deductions Ontario Effective January 1, 2016

T4032-ON, Payroll Deductions Tables CPP, EI, and income tax deductions Ontario Effective January 1, 2016 T4032-ON, Payroll Deductios Tables CPP, EI, ad icome tax deductios Otario Effective Jauary 1, 2016 T4032-ON What s ew as of Jauary 1, 2016 The major chages made to this guide sice the last editio are outlied.

More information

T4032-BC, Payroll Deductions Tables CPP, EI, and income tax deductions British Columbia Effective January 1, 2016

T4032-BC, Payroll Deductions Tables CPP, EI, and income tax deductions British Columbia Effective January 1, 2016 T4032-BC, Payroll Deductios Tables CPP, EI, ad icome tax deductios British Columbia Effective Jauary 1, 2016 T4032-BC What s ew as of Jauary 1, 2016 The major chages made to this guide, sice the last editio,

More information

Subject CT5 Contingencies Core Technical. Syllabus. for the 2011 Examinations. The Faculty of Actuaries and Institute of Actuaries.

Subject CT5 Contingencies Core Technical. Syllabus. for the 2011 Examinations. The Faculty of Actuaries and Institute of Actuaries. Subject CT5 Cotigecies Core Techical Syllabus for the 2011 Examiatios 1 Jue 2010 The Faculty of Actuaries ad Istitute of Actuaries Aim The aim of the Cotigecies subject is to provide a groudig i the mathematical

More information

GIVING BACK with. planned PHILANTHROPY

GIVING BACK with. planned PHILANTHROPY GIVING BACK with plaed PHILANTHROPY Success i life is about more tha amassig wealth. It s about the coscious legacy you leave behid for your loved oes, commuity, ad society. We created this special report

More information

TERMS OF USE. Upon accepting the Terms of Use you are granted a non-exclusive and non-transferable licence to use and access the Services.

TERMS OF USE. Upon accepting the Terms of Use you are granted a non-exclusive and non-transferable licence to use and access the Services. TERMS OF USE THE FOLLOWING DESCRIBES THE TERMS UNDER WHICH YOU MAY ACCESS AND USE CERTAIN MATERIALS ON www.agric.gov.ab.ca/app21/rtw/idex.jip, THE ROPIN THE WEB WEBSITE OF THE ALBERTA GOVERNMENT DEPARTMENT

More information

City of Santa Maria SHAPE YOUR CAREER WHILE SHAPING YOUR COMMUNITY.

City of Santa Maria SHAPE YOUR CAREER WHILE SHAPING YOUR COMMUNITY. City of Sata Maria SHAPE YOUR CAREER WHILE SHAPING YOUR COMMUNITY. c a r e e r o p p o r t u i t y ASSISTANT CITY ATTORNEY SALARY: $119,462 $145,212 DOE/DOQ The City of Sata Maria seeks a Assistat City

More information

III. RESEARCH METHODS. Riau Province becomes the main area in this research on the role of pulp

III. RESEARCH METHODS. Riau Province becomes the main area in this research on the role of pulp III. RESEARCH METHODS 3.1 Research Locatio Riau Provice becomes the mai area i this research o the role of pulp ad paper idustry. The decisio o Riau Provice was supported by several facts: 1. The largest

More information

Your Appeal Rights Under the Income Tax Act

Your Appeal Rights Under the Income Tax Act Your Appeal Rights Uder the Icome Tax Act P148(E) Rev. 00 3327 Visually impaired persos ca get iformatio o services available to them, ad ca order publicatios i braille or large prit, or o audio cassette

More information

The new EU benchmarks regulation: What you need to know

The new EU benchmarks regulation: What you need to know Briefig ote September 2016 The ew EU bechmarks regulatio: What you eed to kow The ew EU Regulatio o fiacial bechmarks has bee published i the Official Joural ad has ow etered ito force. The Regulatio imposes

More information

THE EXPORT COMPLIANCE MANAGER S HANDBOOK

THE EXPORT COMPLIANCE MANAGER S HANDBOOK THE EXPORT COMPLIANCE MANAGER S HANDBOOK Published by WorldECR, the joural of export cotrols ad sactios U.S. ATIboYcoTT LAwS l 1 U.S. atiboycott laws: overview ad compliace strategies By Kim Strosider

More information

Independent Reporting

Independent Reporting Idepedet Reportig Competet Perso s Reports Reserves Reports Equity Determiatio Reports Due Diligece Reports rpsgroup.com/eergy Our Experiece RPS has umerous professioally qualified egieers ad geologists

More information

T4032-MB, Payroll Deductions Tables CPP, EI, and income tax deductions Manitoba Effective January 1, 2016

T4032-MB, Payroll Deductions Tables CPP, EI, and income tax deductions Manitoba Effective January 1, 2016 T4032-MB, Payroll Deductios Tables CPP, EI, ad icome tax deductios Maitoba Effective Jauary 1, 2016 T4032-MB What s ew as of Jauary 1, 2016 The major chages made to this guide sice the last editio are

More information

Vitality and the Legal Environment of Wellness

Vitality and the Legal Environment of Wellness Vitality ad the Legal Eviromet of Welless A TE CHNICAL BRIE F This documet is made for both iteral ad exteral use. TABLE OF CONTENTS INTRODUCTION...1 THE LAWS AT PLAY...2 THE AFFORDABLE CARE ACT AND WELLNESS

More information

Collaborative Credit Risk Management Counters Impact of Bad Loans

Collaborative Credit Risk Management Counters Impact of Bad Loans Cosultig Collaborative Credit Risk Maagemet Couters Impact of Bad Loas Abstract Though credit ratig agecies provide detailed scores uder the Basel II guidelies, baks have the optio to develop their credit

More information

Statement of compliance with the UK Corporate Governance Code

Statement of compliance with the UK Corporate Governance Code Statemet of compliace with the UK Corporate Goverace Code The Board of Directors believes i high stadards of corporate goverace, otwithstadig the Compay s size ad status as a member of the FTSE SmallCap

More information

Regulations on Doing Business in Hong Kong

Regulations on Doing Business in Hong Kong Regulatios o Doig Busiess i Hog Kog Mr Amirali B. Nasir Vice-Presidet The Law Society of Hog Kog 29 Jue 2017 Copyright 2017 The Law Society of Hog Kog. All Rights Reserved. Oe Coutry Two Systems Basic

More information

LV= FLEET INSURANCE POLICY SUMMARY

LV= FLEET INSURANCE POLICY SUMMARY Policy Uderwritte by: Highway Isurace Compay Ltd, Highway House, 171 Kigs Road, Bretwood, Essex CM14 4EJ LV= FLEET INSURANCE POLICY SUMMARY Some importat facts about your Fleet Isurace are summarised below.

More information

Putting Forward Regulation

Putting Forward Regulation Puttig Forward Regulatio No-Deliverable Forwards ad the 1062 Amedmet to the Russia Civil Code (1998-2007) Sveta Milyaeva 3rd year PhD studet Sociology Derivatives Markets are Itegrated ad Costitutive to

More information

COSE Health and Wellness Trust 1240 Huron Road, Suite 300 Cleveland, OH

COSE Health and Wellness Trust 1240 Huron Road, Suite 300 Cleveland, OH COSE Health ad Welless Trust 1240 Huro Road, Suite 300 Clevelad, OH 44115-1717 2016 Medical Mutual of Ohio Z8116-GHP R10/16 COSE Health ad Welless Trust A self-fuded beefit optio for small group employers

More information

FirstChoice Employer Super withdrawal form

FirstChoice Employer Super withdrawal form FirstChoice Employer Super withdrawal form Is this the right form for me? This form ca be used to withdraw some or all of the uits i your fud, as a rollover to aother super fud, or to be withdraw as cash

More information

Summary of Benefits WESTERN MISSOURI MEDICAL CENTER

Summary of Benefits WESTERN MISSOURI MEDICAL CENTER Summary of Beefits WESTERN MISSOURI MEDICAL CENTER All Full Time Maagemet ad Physicias other tha Executives Basic Term Life, Basic Accidetal Death & Dismembermet, Optioal Term Life, Optioal Depedet Term

More information

PPI Investment Advice

PPI Investment Advice Tailored property advice ad solutios PPI Ivestmet Advice www.ppiivestmetadvice.com.au portfoliopropertyivestmets.com.au/propertycoach AFSL umber 276 895 PPI, chagig the property ivestig ladscape! Everythig

More information

YOUR HEALTH IS OUR. cause. Out-of-Area PPO Plans. Kaiser Permanente Insurance Company

YOUR HEALTH IS OUR. cause. Out-of-Area PPO Plans. Kaiser Permanente Insurance Company YOUR HEALTH IS OUR cause. Out-of-Area PPO Plas Kaiser Permaete Isurace Compay At Kaiser Permaete, we uderstad the eed to care for the whole you mid, body, ad spirit. We re here to help you take a active

More information

Summary of Benefits THE SCRIPPS RESEARCH INSTITUTE

Summary of Benefits THE SCRIPPS RESEARCH INSTITUTE Summary of Beefits THE SCRIPPS RESEARCH INSTITUTE All Active Full Time Beefit Eligible Employees Workig i Califoria Basic Term Life, Basic Accidetal Death & Dismembermet, Buy-Up Term Life, Buy-Up Depedet

More information

Circuit and District Shield

Circuit and District Shield IN IRELAND Circuit ad District Shield Summary Cotets Itroductio 3 Property damage 4 Loss of icome 5 Moey 5 Theft by officials 6 Liabilities 7 Legal expeses 8 Persoal accidet 9 Geeral iformatio 10 CIRCUIT

More information

GIVING BACK with. planned PHILANTHROPY

GIVING BACK with. planned PHILANTHROPY GIVING BACK with plaed PHILANTHROPY Success i life is about more tha amassig wealth. It s about the coscious legacy you leave behid for your loved oes, commuity, ad society. We created this special report

More information

Hot Legal Topics in the Debt Settlement Industry: The Perfect Storm of Risk and Opportunity

Hot Legal Topics in the Debt Settlement Industry: The Perfect Storm of Risk and Opportunity Hot Legal Topics i the Debt Settlemet Idustry: The Perfect Storm of Risk ad Opportuity Uited States Orgaizatios for Bakruptcy Alteratives (USOBA) Summer Coferece Jue 8, 2009, 1 2:30 pm Hyatt Regecy Chicago,

More information

One Community - One Vision - One Direction. Mapping. the. for the City of Greater Sudbury

One Community - One Vision - One Direction. Mapping. the. for the City of Greater Sudbury Oe Commuity - Oe o - Oe Directio Mappig Mappig The Purpose of this Documet This documet, Mappig o, reaffirms City of Greater Sudbury's visio, missio, values ad goals adopted by City Coucil i 2001. It also

More information

Summary of Benefits. Management Consulting & Research, LLC

Summary of Benefits. Management Consulting & Research, LLC Summary of Beefits Maagemet Cosultig & Research, LLC All MCR Full Time Employees ad all other Full Time Employees Basic Term Life, Basic Accidetal Death & Dismembermet, Optioal Term Life, Optioal Depedet

More information

Enhancing Service to Large Businesses. The Audit Protocol Real-Time Audit Concurrent Audit Single-Window Focus

Enhancing Service to Large Businesses. The Audit Protocol Real-Time Audit Concurrent Audit Single-Window Focus Ehacig Service to Large Busiesses The Audit Protocol Real-Time Audit Cocurret Audit Sigle-Widow Focus 5&(5HY Visually impaired persos ca get iformatio o services available to them, ad ca order publicatios

More information

Intellectual Assets and Value Creation: Synthesis Report

Intellectual Assets and Value Creation: Synthesis Report Itellectual Assets ad Value Creatio: Sythesis Report Douglas Lippoldt Directorate for Sciece, Techology ad Idustry The views expressed do ot ecessarily represet those of the OECD or its member coutries.

More information

GIVING BACK with. planned PHILANTHROPY

GIVING BACK with. planned PHILANTHROPY GIVING BACK with plaed PHILANTHROPY Success i life is about more tha amassig wealth. It s about the coscious legacy you leave behid for your loved oes, commuity, ad society. We created this special report

More information

The Process for Making Tax Policy in Canada

The Process for Making Tax Policy in Canada caadia tax joural / revue fiscale caadiee (2013) 61:4, 1031-42 The Process for Makig Tax Policy i Caada Bria Erewei ad Nacy Horsma* Keywords: Tax policy policy makig tax legislatio process Caada Cotets

More information

The Time Value of Money in Financial Management

The Time Value of Money in Financial Management The Time Value of Moey i Fiacial Maagemet Muteau Irea Ovidius Uiversity of Costata irea.muteau@yahoo.com Bacula Mariaa Traia Theoretical High School, Costata baculamariaa@yahoo.com Abstract The Time Value

More information

APPLICATION FORM. Janus Henderson Investors. Valid from 30 May SECTION 1 About yourself

APPLICATION FORM. Janus Henderson Investors. Valid from 30 May SECTION 1 About yourself Jaus Hederso Ivestors APPLICATION FORM Valid from 30 May 2017 You should use this form if you wish to ivest i the Hederso Ivestmet Fuds Limited rage. Further iformatio is cotaied i the Prospectus, the

More information

BUSINESS PLAN IMMUNE TO RISKY SITUATIONS

BUSINESS PLAN IMMUNE TO RISKY SITUATIONS BUSINESS PLAN IMMUNE TO RISKY SITUATIONS JOANNA STARCZEWSKA, ADVISORY BUSINESS SOLUTIONS MANAGER RISK CENTER OF EXCELLENCE EMEA/AP ATHENS, 13TH OF MARCH 2015 FINANCE CHALLENGES OF MANY FINANCIAL DEPARTMENTS

More information

2012/13. Assessment of financial circumstances. For parents and partners of students

2012/13. Assessment of financial circumstances.   For parents and partners of students PFF2 Assessmet of fiacial circumstaces 2012/13 For parets ad parters of studets You ca also provide your fiacial details olie at www.direct.gov.uk/studetfiace SFEglad sf_eglad PFF2 1 Who should complete

More information

Brexit and environmental law. Environment, trade and the potential for change. The EU, the UK and the environment. Legal Director, Bond Dickinson LLP

Brexit and environmental law. Environment, trade and the potential for change. The EU, the UK and the environment. Legal Director, Bond Dickinson LLP STRATEGIC ISSUES ENGLAND AND WALES : (2016) 28 ELM 37 Brexit ad evirometal law Sarah Holmes Legal Director, Bod Dickiso LLP Global ad atioal awareess of the ecoomic, social ad wider impacts of climate

More information

Doing Business in Thailand

Doing Business in Thailand Doig Busiess i Thailad 2014 Mazars i Thailad Mazars i Thailad is a leadig audit, accoutig, tax, legal ad advisory practice, combiig the beefits of a itegrated global partership with the etrepreeurial drive

More information

Power. your need to know. J.P. Morgan ACCESS Securities

Power. your need to know. J.P. Morgan ACCESS Securities Power your eed to kow. J.P. Morga ACCESS Securities Itroducig the ew J.P. Morga ACCESS Securities for Pesio Executives A powerful ad easy-to-use olie solutio that works the way you do. Need a sapshot of

More information

The corporate alternative to trusts and foundations

The corporate alternative to trusts and foundations The corporate alterative to trusts ad foudatios The corporate alterative to trusts ad foudatios THE ISLE OF MAN ( MANX ) COMPANY LIMITED BY GUARANTEE AND HAVING A SHARE CAPITAL ( THE HYBRID COMPANY ) Itrust

More information

HALLGUARD. summary of cover

HALLGUARD. summary of cover HALLGUARD summary of cover 2 SUMMARY OF COVER HALLGUARD INSURANCE Cotets Itroductio 3 Fud raisig evets ad special activities 4 Geeral iformatio 4 Property damage 5 Loss of icome 9 Moey 10 Theft by officials

More information

Terms and conditions. Santander Sharedealing. A. General conditions TERMS AND CONDITIONS

Terms and conditions. Santander Sharedealing. A. General conditions TERMS AND CONDITIONS TERMS AND CONDITIONS Terms ad coditios Satader Sharedealig A. Geeral coditios 1 Itroductio 1.1 Abbey Stockbrokers Limited tradig as Satader Sharedealig ( SSD ) provides a executio-oly sharedealig service

More information

Summary of Benefits HAMPSHIRE COLLEGE

Summary of Benefits HAMPSHIRE COLLEGE Summary of Beefits HAMPSHIRE COLLEGE All Employees other tha Dea of Faculty ad VP of Fiace ad Admiistratio Basic Term Life, Basic Accidetal Death & Dismembermet, Optioal Term Life, Optioal Depedet Term

More information

ENVIRONMENT STATISTICS

ENVIRONMENT STATISTICS UNITED NATIONS STATISTICS DIVISION ECONOMIC COMMUNITY OF WEST AFRICAN STATES ENVIRONMENT STATISTICS REINFORCE AND INSTITUTIONALIZE AT THE REGIONAL AND NATIONAL LEVEL OF THE ECOWAS COUNTRIES REPORT OF THE

More information

IFSL Brooks Macdonald OEIC

IFSL Brooks Macdonald OEIC Supplemetary Iformatio Documet IFSL Brooks Macdoald OEIC To be used i cojuctio with the Key Ivestor Iformatio Documets for: Balaced Fud; Cautious Growth Fud; Defesive Icome Fud; Strategic Growth Fud; ad

More information

Institute of Actuaries of India Subject CT5 General Insurance, Life and Health Contingencies

Institute of Actuaries of India Subject CT5 General Insurance, Life and Health Contingencies Istitute of Actuaries of Idia Subject CT5 Geeral Isurace, Life ad Health Cotigecies For 2017 Examiatios Aim The aim of the Cotigecies subject is to provide a groudig i the mathematical techiques which

More information