Introduction 283,602,000,000 ( 284 billion ) 71 billion 10.71%
|
|
|
- Jared Hutchinson
- 5 years ago
- Views:
Transcription
1
2 Introduction Over the last 4 years (between 2012 to 2015 inclusive) the UK has imported 283,602,000,000 ( 284 billion ) more from the rest of the EU than the UK and NI have exported to the EU resulting in an average trade deficit with the EU Member States of 71 billion p.a. and increasing at an average rate of 10.71% per annum. (See slides 5 to 33). There is much talk about the Single Market and implied threats to the effect that the UK and N.I. will be punished for having the temerity to democratically express its wishes to leave. If we assume that EU Member States will act in their best interests, will the EU Member states vote to impose duties and restrictions on the import of UK & NI goods and invite retaliatory sanctions? Will sensible people support the currently expressed hard line attitudes of dignitaries such as the Luxembourg President of the EU Commission Mr Juncker, Mr Verhofstadt, a former prime minister of Belgium representing the European parliament on Brexit, EU Council President Mr Tusk from Poland and Mr Holland, the French President?
3 Introduction The French economist, Frederic Passy, (in the 1840s) concluded that with freedom of trade would come a world of peace and international tranquillity. "Some day all barriers will fall; some day mankind, constantly united by continuous transactions, will form just one workshop, one market, and one family.... And this is... the grandeur, the truth, the nobility, I might almost say the holiness of the free-trade doctrine; by the prosaic but effective pressure of [material] interest it tends to make justice and harmony prevail in the world."
4 The Message Is. Free Trade brings peace. The UK & NI tourist, leisure and hospitality sectors will show significant growth. Demand for products manufactured in the UK & NI will increase. New jobs will be created as the manufacturing sector grows to meet demand. Innovation and new product development in the UK & NI are being stimulated by measures such as R&D Tax Reliefs and Patent Box Reliefs. The relatively benign corporate taxation scheme in the UK & NI will attract inward investment. There is nothing to fear from Brexit. Let us work with our European Friends and Friends around the World
5 Source Please see the following presentation of data Source HMRC cuments
6 Summary of Trade with EU Countries Summary of Trade with EU Countries: 2010 to 2015 General Trade millions Annual Average Growth Rate Exports 141, , , , , , Imports 184, , , , , , Balance -42,795-43,306-56,928-66,678-74,694-85, Source: HMRC, Overseas Trade Statistics Note: Figures do not include MTIC or late response estimates 1 Figures are provisional and subject to update
7 Summary of Trade with EU Countries: ( Millions) 250, , , , , , , , , , , , , , , ,000 50, Exports Imports
8 Summary of Balance with EU Countries: ( Millions) ,000-20,000-30,000-40,000-50,000-42,795-43,306-60,000-56,928-70,000-66,678-80,000-74,694-90,000 Balance -85,302
9 Summary of Trade with EU Countries: Annual Average Growth Rate ( Millions) Exports Imports Balance
10 Summary of Trade with Non-EU Countries Summary of Trade with Non-EU Countries 1 : 2010 to 2015 General Trade millions Annual Average Growth Rate Exports 129, , , , , , Imports 195, , , , , , Balance -65,980-59,698-81,839-4,380-35,388-20,714 Source: HMRC, Overseas Trade Statistics 1 Figures are provisional and subject to update
11 Summary of Trade with Non-EU Countries: ( Millions) 250, , , , , , , , , , , , , , , ,000 50, Exports Imports
12 Summary of Balance with Non-EU Countries: ( Millions) 0-10, ,380-20,000-20,714-30,000-40,000-35,388-50,000-60,000-59,698-70,000-65,980-80,000-81,839-90,000 Balance
13 Summary of Trade with Non-EU Countries: Annual Average Growth Rate ( Millions) Exports Imports
14 Whole World Exports - Top 20 Trading Partners Whole World Exports - Top 20 Trading Partners: to 2015 General Trade millions Average Annual Growth Rate United States 35,026 33,632 37,479 39,054 40,489 39,928 38,887 45, Germany 28,535 24,882 28,589 33,240 32,843 30,673 31,578 30, Switzerland 7,371 5,056 11,041 24,021 10,187 45,435 21,313 22, China 4,878 5,129 7,306 8,773 9,894 11,585 15,934 18, France 18,764 18,092 20,282 23,274 22,123 22,392 19,735 17, Netherlands ,907 21,073 22,823 23,944 23,876 22,311 17, Irish Republic 18,587 15,485 16,376 17,333 16,895 18,140 17,805 16, Belgium 13,100 10,534 12,948 15,442 13,995 13,607 12,622 11, Spain 10,085 9,090 9,710 9,531 8,275 8,477 8,813 8, Italy , ,404 8,753 8, UAE 4,844 4,015 4,179 5,196 5,202 9,952 6,400 6, Hong Kong 4,002 3,513 4,462 5,693 5,748 9,024 7,303 6, Saudi Arabia 2,278 2,648 3,077 3,075 3,259 4,220 4,173 5, South Korea 2,407 2,026 2,205 2,516 4,572 4,821 4,198 4, Sweden ,107 5,408 6,115 5,650 5,576 5,458 4, Japan 3,820 3,372 4,311 4,464 4,579 4,500 4,329 4, Singapore 2,884 2,847 3,313 3,701 4,356 4,262 3,793 3, India 4,187 2,943 4,018 5,489 4,567 5,118 3,894 3, Canada 3,746 3,956 4,869 5,559 4,852 4,502 4,095 3, Australia 4,272 2,942 3,329 4,313 4,426 4,051 3,677 3, Source: HMRC, Overseas Trade Statistics Note: Figures for EU countries do not include MTIC or late response estimates 1 Figures are provisional and subbject to update. Ranking based on value of trade in 2015
15 Whole World Exports - Top 20 Trading Partners: ( Millions) 50,000 45,000 40,000 35,000 30,000 25,000 20,000 15,000 10,000 5,
16 Whole World Exports - Top 20 Trading Partners: Average Annual Growth Rate ( Millions) United States Germany Switzerland China France 11.5 Netherlands Irish Republic Belgium Spain Italy 6.5 UAE Hong Kong Saudi Arabia South Korea Sweden Japan Singapore India Canada Australia -5.0
17 Whole World Imports - Top 20 Trading Partners Whole World Imports - Top 20 Trading Partners: to 2015 General Trade millions Average Annual Growth Rate Germany 44,504 39,863 46,278 50,449 53,092 55,940 59,898 60, China 21,969 22,875 28,230 30,158 30,024 31,579 33,891 36, United States 31,455 31,042 34,923 35,944 36,384 32,060 32,846 35, Netherlands 25,328 21,944 25,717 28,413 31,227 34,252 32,372 30, France ,502 21,781 23,294 23,452 24,978 25,054 23, Belgium 16,107 14,896 17,026 19,014 18,236 20,124 20,623 20, Italy 14,062 12,323 14,003 14,207 14,403 15,331 16,709 15, Spain 10,295 9,277 10,086 11,353 11,305 12,541 13,272 13, Norway 20,646 15,085 19,459 25,524 24,080 19,885 17,204 13, Irish Republic 12,020 12,265 12,763 12,996 12,760 11,835 11,757 12, Canada 8,455 8,318 10,796 13,306 13,235 10,590 9,888 9, Switzerland 7,994 12,455 10,636 7,952 19,172 8,081 8,927 8, Poland 4,241 4,604 6,067 7,074 7,399 7,841 7,686 8, Turkey 4,683 4,317 5,118 5,562 6,064 5,951 6,489 7, Japan 9,007 7,250 8,606 10,184 8,867 7,397 6,926 7, Sweden 6,761 5,665 6,777 7,696 9,078 7,432 7,590 6, Hong Kong 8,154 9,895 8,817 7,327 7,374 7,012 6,775 6, India 4,267 4,327 5,447 5,869 6,011 6,186 6,567 6, Czech Republic 3,529 3,292 3,963 4,213 4,414 4,582 4,676 4, South Korea 3,326 2,816 2,557 2,537 3,135 3,265 3,947 4, Source: HMRC, Overseas Trade Statistics Note: Figures for EU countries do not include MTIC or late response estimates 1 Figures are provisional and subject to update. Ranking based on value of trade in
18 Whole World Imports - Top 20 Trading Partners: ( Millions) 70,000 60,000 50,000 40,000 30,000 20,000 10,
19 Whole World Imports - Top 20 Trading Partners : Average Annual Growth Rate ( Millions) Germany China United States Netherlands France Belgium Italy Spain Norway Irish Republic Canada Switzerland Poland -2.0 Turkey Japan Sweden Hong Kong India Czech Republic South Korea -8.0
20 Trade with EU Countries - Exports Trade with EU Countries - Exports 1 : 2008 to 2015 General Trade: ranking based on value of trade in 2015 millions Average Annual Growth Rate Germany 28,535 24,882 28,589 33,240 32,843 30,673 31,578 30, France 18,764 18,092 20,282 23,274 22,123 22,392 19,735 17, Netherlands 19,371 17,907 21,073 22,823 23,944 23,876 22,311 17, Irish Republic 18,587 15,485 16,376 17,333 16,895 18,140 17,805 16, Belgium 13,100 10,534 12,948 15,442 13,995 13,607 12,622 11, Spain 10,085 9,090 9,710 9,531 8,275 8,477 8,813 8, Italy 9,317 8,331 8,806 9,943 7,950 8,404 8,753 8, Sweden 5,097 4,107 5,408 6,115 5,650 5,576 5,458 4, Poland 2,932 2,703 3,676 4,190 3,393 3,634 3,827 3, Denmark 2,563 2,428 2,682 2,952 2,754 2,922 2,791 2, Czech Republic 1,508 1,396 1,766 1,866 1,789 1,881 2,042 1, Austria 1,435 1,250 1,429 1,647 1,514 1,607 1,620 1, Finland 1,863 1,333 1,454 1,614 1,503 1,507 1,600 1, Hungary ,052 1,157 1,071 1,211 1,209 1, Portugal 1,601 1,500 1,787 1,713 1,343 1,327 1,331 1, Romania Greece 1,615 1,574 1,314 1, Slovakia Malta Cyprus Bulgaria Lithuania Luxembourg Estonia Latvia Slovenia Croatia Total EU 141, , , , , , , , Note: Figures do not include late response estimates 1 Figures are provisional and subject to update Source: HMRC, Overseas Trade Statistics
21 Trade with EU Countries - Exports: ( Millions) 35,000 30,000 25,000 20,000 15,000 10,000 5,
22 Trade with EU Countries - Exports-EU Totals: ( Millions) 155, , , , , , , , , , ,
23 Trade with EU Countries - Export - Average Annual Growth Rate: ( Millions) 6.0 Germany France Netherlands Irish Republic Belgium Spain Italy Sweden Poland Denmark Czech Republic Austria Finland Hungary Portugal Romania -6.0 Greece -7.3 Slovakia Malta -8.0
24 Trade with EU Countries - Imports Trade with EU Countries - Imports 1 : 2008 to 2015 General Trade: ranking based on value of trade in 2015 millions Average Annual Growth Rate Germany 44,504 39,863 46,278 50,449 53,092 55,940 59,898 60, Netherlands 25,328 21,944 25,717 28,413 31,227 34,252 32,372 30, France 23,191 20,502 21,781 23,294 23,452 24,978 25,054 23, Belgium 16,107 14,896 17,026 19,014 18,236 20,124 20,623 20, Italy 14,062 12,323 14,003 14,207 14,403 15,331 16,709 15, Spain 10,295 9,277 10,086 11,353 11,305 12,541 13,272 13, Irish Republic 12,020 12,265 12,763 12,996 12,760 11,835 11,757 12, Poland 4,241 4,604 6,067 7,074 7,399 7,841 7,686 8, Sweden 6,761 5,665 6,777 7,696 9,078 7,432 7,590 6, Czech Republic 3,529 3,292 3,963 4,213 4,414 4,582 4,676 4, Denmark 4,062 3,771 4,069 6,056 5,845 5,306 4,460 3, Austria 2,319 2,255 2,610 2,947 2,602 2,868 3,126 3, Hungary 2,492 2,510 3,232 3,081 2,615 2,597 2,431 2, Portugal 1,681 1,396 1,719 1,783 1,739 1,933 2,243 2, Finland 2,742 2,091 2,147 2,444 2,143 2,510 2,358 2, Slovakia 1,602 1,584 1,610 1,508 1,565 1,808 1,916 2, Romania ,232 1,283 1,309 1,444 1,515 1, Lithuania Greece Luxembourg Latvia Bulgaria Slovenia Estonia Malta Cyprus Croatia Total EU 178, , , , , , , , Note: Figures do not include MTIC or late response estimates 1 Figures are provisional and subject to update Source: HMRC, Overseas Trade Statistics
25 Trade with EU Countries - Imports: ( Millions) 70,000 60,000 50,000 40,000 30,000 20,000 10,
26 Trade with EU Countries - Imports: EU Totals ( Millions) 222, , , , , , , , , , , ,
27 Trade with EU Countries - Imports: Average Annual Growth Rate ( Millions) Germany Netherlands France Belgium Italy Spain Irish Republic Poland Sweden Czech Republic Denmark Austria Hungary Portugal Finland Slovakia Romania Lithuania Greece Luxembourg -8.0
28 Top 10 Trading Partners - Non-EU Exports Top 10 Trading Partners - Non-EU Exports to 2015 General Trade: ranking based on value of trade in 2015 millions Average Annual Growth Rate United States 35,026 33,632 37,479 39,054 40,489 39,928 38,887 45, Switzerland 7,371 5,056 11,041 24,021 10,187 45,435 21,313 22, China , ,585 15,934 18, UAE 4,844 4,015 4,179 5,196 5,202 9,952 6,400 6, Hong Kong 4,002 3,513 4,462 5,693 5,748 9,024 7,303 6, Saudi Arabia 2,278 2,648 3,077 3,075 3,259 4,220 4,173 5, South Korea ,026 2,205 2,516 4,572 4,821 4,198 4, Japan 3,820 3,372 4,311 4,464 4,579 4,500 4,329 4, Singapore 2,884 2,847 3,313 3,701 4,356 4,262 3,793 3, India 4,187 2,943 4,018 5,489 4,567 5,118 3,894 3, Source: HMRC, Overseas Trade Statistics 1 Figures are provisional and subject to update
29 Top 10 Trading Partners - Non-EU Exports: ( Millions) 50,000 45,000 40,000 35,000 30,000 25,000 20,000 15,000 10,000 5,000 0 United States Switzerland China UAE Hong Kong Saudi Arabia South Korea Japan Singapore India
30 Top 10 Trading Partners - Non-EU Exports: Average Annual Growth Rate ( Millions) United States Switzerland China UAE 6.5 Hong Kong Saudi Arabia South Korea Japan Singapore 1.5 India
31 Top 10 Trading Partners - Non-EU Imports Top 10 Trading Partners - Non-EU Imports to 2015 General Trade: ranking based on value of trade in 2015 millions Average Annual Growth Rate China 21,969 22,875 28,230 30,158 30,024 31,579 33,891 36, United States 31,455 31,042 34,923 35,944 36,384 32,060 32,846 35, Norway 20,646 15,085 19,459 25,524 24,080 19,885 17,204 13, Canada 8,455 8,318 10,796 13,306 13,235 10,590 9,888 9, Switzerland 7,994 12,455 10,636 7,952 19,172 8,081 8,927 8, Turkey 4,683 4,317 5,118 5,562 6,064 5,951 6,489 7, Japan 9,007 7,250 8,606 10,184 8,867 7,397 6,926 7, Hong Kong 8,154 9,895 8,817 7,327 7,374 7,012 6,775 6, India 4,267 4,327 5,447 5,869 6,011 6,186 6,567 6, South Korea 3,326 2,816 2,557 2,537 3,135 3,265 3,947 4, Source: HMRC, Overseas Trade Statistics 1 Figures are provisional and subject to update
32 Top 10 Trading Partners - Non-EU Imports: ( Millions) 40,000 35,000 30,000 25,000 20,000 15,000 10,000 5,000 0 China United States Norway Canada Switzerland Turkey Japan Hong Kong India South Korea
33 Top 10 Trading Partners - Non-EU Imports: Average Annual Growth Rate ( Millions) China United States Norway Canada 0.0 Switzerland Turkey Japan -2.0 Hong Kong India South Korea
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-
EU-28 RECOVERED PAPER STATISTICS. Mr. Giampiero MAGNAGHI On behalf of EuRIC
EU-28 RECOVERED PAPER STATISTICS Mr. Giampiero MAGNAGHI On behalf of EuRIC CONTENTS EU-28 Paper and Board: Consumption and Production EU-28 Recovered Paper: Effective Consumption and Collection EU-28 -
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
Burden of Taxation: International Comparisons
Burden of Taxation: International Comparisons Standard Note: SN/EP/3235 Last updated: 15 October 2008 Author: Bryn Morgan Economic Policy & Statistics Section This note presents data comparing the national
Programme for Government Joe Reynolds Director Programme for Government and Delivering Social Change
Programme for Government 2016-21 Joe Reynolds Director Programme for Government and Delivering Social Change Context the rationale for change Current PfG is a list of 82 Commitments Executive record on
June 2014 Euro area international trade in goods surplus 16.8 bn 2.9 bn surplus for EU28
127/2014-18 August 2014 June 2014 Euro area international trade in goods surplus 16.8 bn 2.9 bn surplus for EU28 The first estimate for the euro area 1 (EA18) trade in goods balance with the rest of the
11 th Economic Trends Survey of the Impact of Economic Downturn
11 th Economic Trends Survey 11 th Economic Trends Survey of the Impact of Economic Downturn 11 th Economic Trends Survey COUNTRY ANSWERS Austria 155 Belgium 133 Bulgaria 192 Croatia 185 Cyprus 1 Czech
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
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
May 2012 Euro area international trade in goods surplus of 6.9 bn euro 3.8 bn euro deficit for EU27
108/2012-16 July 2012 May 2012 Euro area international trade in goods surplus of 6.9 3.8 deficit for EU27 The first estimate for the euro area 1 (EA17) trade in goods balance with the rest of the world
First estimate for 2011 Euro area external trade deficit 7.7 bn euro bn euro deficit for EU27
27/2012-15 February 2012 First estimate for 2011 Euro area external trade deficit 7.7 152.8 deficit for EU27 The first estimate for the euro area 1 (EA17) trade in goods balance with the rest of the world
June 2012 Euro area international trade in goods surplus of 14.9 bn euro 0.4 bn euro surplus for EU27
121/2012-17 August 2012 June 2012 Euro area international trade in goods surplus of 14.9 0.4 surplus for EU27 The first estimate for the euro area 1 (EA17) trade in goods balance with the rest of the world
January 2014 Euro area international trade in goods surplus 0.9 bn euro 13.0 bn euro deficit for EU28
STAT/14/41 18 March 2014 January 2014 Euro area international trade in goods surplus 0.9 13.0 deficit for EU28 The first estimate for the euro area 1 (EA18) trade in goods balance with the rest of the
August 2012 Euro area international trade in goods surplus of 6.6 bn euro 12.6 bn euro deficit for EU27
146/2012-16 October 2012 August 2012 Euro area international trade in goods surplus of 6.6 12.6 deficit for EU27 The first estimate for the euro area 1 (EA17) trade in goods balance with the rest of the
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
European Advertising Business Climate Index Q4 2016/Q #AdIndex2017
European Advertising Business Climate Index Q4 216/Q1 217 ABOUT Quarterly survey of European advertising and market research companies Provides information about: managers assessment of their business
EU BUDGET AND NATIONAL BUDGETS
DIRECTORATE GENERAL FOR INTERNAL POLICIES POLICY DEPARTMENT ON BUDGETARY AFFAIRS EU BUDGET AND NATIONAL BUDGETS 1999-2009 October 2010 INDEX Foreward 3 Table 1. EU and National budgets 1999-2009; EU-27
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,
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
EMPLOYMENT RATE Employed/Working age population (15-64 years)
1 EMPLOYMENT RATE 1980-2003 Employed/Working age population (15-64 years 80 % Finland (Com 75 70 65 60 EU-15 Finland (Stat. Fin. 55 50 80 82 84 86 88 90 92 94 96 98 00 02 9.9.2002/SAK /TL Source: European
REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL, THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE AND THE COMMITTEE OF THE REGIONS
EUROPEAN COMMISSION Brussels,.4.29 COM(28) 86 final/ 2 ANNEXES to 3 ANNEX to the REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL, THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE AND THE COMMITTEE
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
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
CANADA EUROPEAN UNION
THE EUROPEAN UNION S PROFILE Economic Indicators Gross domestic product (GDP) at purchasing power parity (PPP): US$20.3 trillion (2016) GDP per capita at PPP: US$39,600 (2016) Population: 511.5 million
EMPLOYMENT RATE IN EU-COUNTRIES 2000 Employed/Working age population (15-64 years)
EMPLOYMENT RATE IN EU-COUNTRIES 2 Employed/Working age population (15-64 years EU-15 Denmark Netherlands Great Britain Sweden Portugal Finland Austria Germany Ireland Luxembourg France Belgium Greece Spain
Spain France. England Netherlands. Wales Ukraine. Republic of Ireland Czech Republic. Romania Albania. Serbia Israel. FYR Macedonia Latvia
Germany Belgium Portugal Spain France Switzerland Italy England Netherlands Iceland Poland Croatia Slovakia Russia Austria Wales Ukraine Sweden Bosnia-Herzegovina Republic of Ireland Czech Republic Turkey
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
Electricity & Gas Prices in Ireland. Annex Business Electricity Prices per kwh 2 nd Semester (July December) 2016
Electricity & Gas Prices in Ireland Annex Business Electricity Prices per kwh 2 nd Semester (July December) 2016 ENERGY POLICY STATISTICAL SUPPORT UNIT 1 Electricity & Gas Prices in Ireland Annex Business
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
Slovenia Country Profile
Slovenia Country Profile EU Tax Centre July 2015 Key tax factors for efficient cross-border business and investment involving Slovenia EU Member State Double Tax Treaties With: Albania Armenia Austria
Lithuania Country Profile
Lithuania Country Profile EU Tax Centre June 2017 Key tax factors for efficient cross-border business and investment involving Lithuania EU Member State Yes Double Tax Treaties With: Armenia Austria Azerbaijan
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
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
Live Long and Prosper? Demographic Change and Europe s Pensions Crisis. Dr. Jochen Pimpertz Brussels, 10 November 2015
Live Long and Prosper? Demographic Change and Europe s Pensions Crisis Dr. Jochen Pimpertz Brussels, 10 November 2015 Old-age-dependency ratio, EU28 45,9 49,4 50,2 39,0 27,5 31,8 2013 2020 2030 2040 2050
NOTE. for the Interparliamentary Meeting of the Committee on Budgets
NOTE for the Interparliamentary Meeting of the Committee on Budgets THE ROLE OF THE EU BUDGET TO SUPPORT MEMBER STATES IN ACHIEVING THEIR ECONOMIC OBJECTIVES AS AGREED WITHIN THE FRAMEWORK OF THE EUROPEAN
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
How to complete a payment application form (NI)
How to complete a payment application form (NI) This form should be used for making a payment from a Northern Ireland Ulster Bank account. 1. Applicant Details If you are a signal number indemnity holder,
Lithuania: in a wind of change. Robertas Dargis President of the Lithuanian Confederation of Industrialists
Lithuania: in a wind of change Robertas Dargis President of the Lithuanian Confederation of Industrialists 2017 06 15 Lithuanian Confederation of Industrialists - the largest business organisation in Lithuania
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
Report Penalties and measures imposed under the UCITS Directive in 2016 and 2017
Report Penalties and measures imposed under the Directive in 206 and 207 4 April 209 ESMA34-45-65 4 April 209 ESMA34-45-65 Table of Contents Executive Summary... 3 2 Background and relevant regulatory
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
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
IFC / CWDI 2010 Report: Accelerating Board Diversity
IFC / CWDI 2010 Report: Accelerating Board Diversity Comparative Percentages of Women Directors -- Europe Country # of in Survey Percentage of with Women Directors Percent of Women Directors Norway 517
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
Fiscal rules in Lithuania
Fiscal rules in Lithuania Algimantas Rimkūnas Vice Minister, Ministry of Finance of Lithuania 3 June, 2016 Evolution of National and EU Fiscal Regulations Stability and Growth Pact (SGP) Maastricht Treaty
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
Malta Country Profile
Malta Country Profile EU Tax Centre June 2018 Key tax factors for efficient cross-border business and investment involving Malta EU Member State Yes. Double Tax Treaties With: Albania Andorra Australia
Slovakia Country Profile
Slovakia Country Profile EU Tax Centre July 2016 Key tax factors for efficient cross-border business and investment involving Slovakia EU Member State Double Tax Treaties Yes With: Australia Austria Belarus
March 2005 Euro-zone external trade surplus 4.2 bn euro 6.5 bn euro deficit for EU25
STAT/05/67 24 May 2005 March 2005 Euro-zone external trade surplus 4.2 6.5 deficit for EU25 The first estimate for euro-zone 1 trade with the rest of the world in March 2005 was a 4.2 billion euro surplus,
Consumer Credit. Introduction. June, the 6th (2013)
Consumer Credit in Europe at end-2012 Introduction Crédit Agricole Consumer Finance has published its annual survey of the consumer credit market in 27 European Union countries (EU-27) for the sixth year
Second estimate for the first quarter of 2010 EU27 current account deficit 34.8 bn euro 10.8 bn euro surplus on trade in services
109/2010-22 July 2010 Second estimate for the first quarter of 2010 EU27 current account deficit 34.8 bn euro 10.8 bn euro surplus on trade in According to the latest revisions 1, the EU27 2 external current
Ireland, one of the best places in the world to do business. Q Key Marketplace Messages
, one of the best places in the world to do business. Q1 2013 Key Marketplace Messages Why : Companies are attracted to for a variety reasons: Talent Young, flexible, adaptable, mobile workforce. The median
August 2005 Euro-zone external trade deficit 2.6 bn euro 14.2 bn euro deficit for EU25
STAT/05/132 20 October 2005 August 2005 Euro-zone external trade deficit 2.6 14.2 deficit for EU25 The first estimate for euro-zone 1 trade with the rest of the world in August 2005 was a 2.6 billion euro
Latvia Country Profile
Latvia Country Profile EU Tax Centre June 2018 Key tax factors for efficient cross-border business and investment involving Latvia EU Member State Double Tax Treaties With: Albania Armenia Austria Azerbaijan
May 2009 Euro area external trade surplus 1.9 bn euro 6.8 bn euro deficit for EU27
STAT/09/106 17 July 2009 May 2009 Euro area external trade surplus 1.9 6.8 deficit for EU27 The first estimate for the euro area 1 (EA16) trade balance with the rest of the world in May 2009 gave a 1.9
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
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
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,
The macroeconomic effects of a carbon tax in the Netherlands Íde Kearney, 13 th September 2018.
The macroeconomic effects of a carbon tax in the Netherlands Íde Kearney, th September 08. This note reports estimates of the economic impact of introducing a carbon tax of 50 per ton of CO in the Netherlands.
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
THE IMPACT OF THE PUBLIC DEBT STRUCTURE IN THE EUROPEAN UNION MEMBER COUNTRIES ON THE POSSIBILITY OF DEBT OVERHANG
THE IMPACT OF THE PUBLIC DEBT STRUCTURE IN THE EUROPEAN UNION MEMBER COUNTRIES ON THE POSSIBILITY OF DEBT OVERHANG Robert Huterski, PhD Nicolaus Copernicus University in Toruń Faculty of Economic Sciences
The Architectural Profession in Europe 2012
The Architectural Profession in Europe 2012 - A Sector Study Commissioned by the Architects Council of Europe Chapter 2: Architecture the Market December 2012 2 Architecture - the Market The Construction
ECFIN-C3 (2009) PART 1 MAIN DEVELOPMENTS
ECFIN-C3 (2009) PART 1 MAIN DEVELOPMENTS Methodological note Since the issue for the second quarter of 2004, nominal and real effective exchange rates presented in this report are calculated based on a
Growth, competitiveness and jobs: priorities for the European Semester 2013 Presentation of J.M. Barroso,
Growth, competitiveness and jobs: priorities for the European Semester 213 Presentation of J.M. Barroso, President of the European Commission, to the European Council of 14-1 March 213 Economic recovery
EU-28 STEEL SCRAP STATISTICS. by Rolf Willeke Statistics Advisor of the BIR Ferrous Division For EFR a branch of EuRIC (30 October 2017)
EU-28 STEEL SCRAP STATISTICS (JANUARY JUNE 2017) by Rolf Willeke Statistics Advisor of the BIR Ferrous Division For EFR a branch of EuRIC (30 October 2017) C O N T E N T S EU-28 and World Crude Steel Production
August 2008 Euro area external trade deficit 9.3 bn euro 27.2 bn euro deficit for EU27
STAT/08/143 17 October 2008 August 2008 Euro area external trade deficit 9.3 27.2 deficit for EU27 The first estimate for the euro area 1 (EA15) trade balance with the rest of the world in August 2008
January 2005 Euro-zone external trade deficit 2.2 bn euro 14.0 bn euro deficit for EU25
42/2005-23 March 2005 January 2005 Euro-zone external trade deficit 2.2 14.0 deficit for EU25 The first estimate for euro-zone 1 trade with the rest of the world in January 2005 was a 2.2 billion euro
Quarterly Gross Domestic Product of Montenegro 3 rd quarter 2017
MONTENEGRO STATISTICAL OFFICE R E L E A S E No: 224 Podgorica, 22 December 2017 When using the data, please name the source Quarterly Gross Domestic Product of Montenegro 3 rd quarter 2017 The release
FCCC/SBI/2010/10/Add.1
United Nations Framework Convention on Climate Change Distr.: General 25 August 2010 Original: English Subsidiary Body for Implementation Contents Report of the Subsidiary Body for Implementation on its
Second estimate for the third quarter of 2008 EU27 current account deficit 39.5 bn euro 19.3 bn euro surplus on trade in services
STAT/09/12 22 January 2009 Second estimate for the third quarter of 20 EU27 current account deficit 39.5 bn euro 19.3 bn euro surplus on trade in According to the latest revisions1, the EU272 external
A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET. EXPENDITURE Description Budget Budget Change (%)
DRAFT AMENDING BUDGET NO. 2/2018 VOLUME 1 - TOTAL REVENUE A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET FINANCING OF THE GENERAL BUDGET Appropriations to be covered during the financial year 2018
Move to T+2 settlement cycle: Singapore market
Move to T+2 settlement cycle: Singapore market Lum Yong Teng 20 May 2015 Singapore Exchange Contents 1 Overview of Singapore market 2 Drivers for SGX to move to T+2 settlement cycle 3 Benefits for the
January 2009 Euro area external trade deficit 10.5 bn euro 26.3 bn euro deficit for EU27
STAT/09/40 23 March 2009 January 2009 Euro area external trade deficit 10.5 26.3 deficit for EU27 The first estimate for the euro area 1 (EA16) trade balance with the rest of the world in January 2009
DG TAXUD. STAT/11/100 1 July 2011
DG TAXUD STAT/11/100 1 July 2011 Taxation trends in the European Union Recession drove EU27 overall tax revenue down to 38.4% of GDP in 2009 Half of the Member States hiked the standard rate of VAT since
Eligibility? Activities covered? Clients covered? Application or notification required? N/A N/A N/A N/A N/A N/A N/A
NO DEAL BREXIT TRACKER Governments in European Economic Area (EEA) member states are announcing domestic measures in order to prepare for the UK's withdrawal from the EEA. The table below monitors these
2017 Figures summary 1
Annual Press Conference on January 18 th 2018 EIB Group Results 2017 2017 Figures summary 1 European Investment Bank (EIB) financing EUR 69.88 billion signed European Investment Fund (EIF) financing EUR
Employer Social Charges 13/10/2017 EURO/USD USD 1.20 JPY/USD 0.01 AUD/USD USD 0.73 GBP/USD Charges patronales obligatoires %
Charges 13/10/2017 Salaire Brut Mensuel Charges patronales obligatoires % Charges patronales totales Pays Albania $4,500.00 16.70% $218 Algeria $4,500.00 28.00% $1,260 Angola $4,500.00 20.7500% $933.75
LENDING FACILITIES Hire Purchase (HP) 1% % on a case by case basis (fee set by AgriFinance Ltd)
Our Charges This brochure gives a brief description of tariffs as charged by AgriBank plc on some of its products and services. For tariffs on products or services which are not listed in this brochure,
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
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
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
Finland Country Profile
Finland Country Profile EU Tax Centre July 2016 Key tax factors for efficient cross-border business and investment involving Finland EU Member State Double Tax Treaties With: Argentina Armenia Australia
The Eureka Eurostars Programme
The Eureka Eurostars Programme 29/03/2011 Terence O Donnell, Eureka National Project Co-ordinator What is EUREKA? > 2 > EUREKA is a public network supporting R&D-performing businesses > Established in
Snapshot Survey Of Impact of Economic Crisis
GENERAL ASSEMBLY 1/09 Snapshot Survey Of Impact of Economic Crisis ASSEMBLEE GENERALE 1/09 Methodology: - Secretariat Prepared Questions with Assistance from the EB - The ACE Internet Service Provider
EUROPA - Press Releases - Taxation trends in the European Union EU27 tax...of GDP in 2008 Steady decline in top corporate income tax rate since 2000
DG TAXUD STAT/10/95 28 June 2010 Taxation trends in the European Union EU27 tax ratio fell to 39.3% of GDP in 2008 Steady decline in top corporate income tax rate since 2000 The overall tax-to-gdp ratio1
Turkey Country Profile
Turkey Country Profile EU Tax Centre June 2018 EU Tax Centre June 2018 Turkey Key tax factors for efficient cross-border business and investment involving Turkey EU Member State Double Tax Treaties No
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
Czech Republic Country Profile
Czech Republic Country Profile EU Tax Centre June 2017 Key tax factors for efficient cross-border business and investment involving Czech Republic EU Member State Yes Double Tax Treaties With: Albania
Borderline cases for salary, social contribution and tax
Version Abstract 1 (5) 2015-04-21 Veronica Andersson Salary and labour cost statistics Borderline cases for salary, social contribution and tax (Workshop on Labour Cost Survey, Rome, Italy 5-6 May 2015)
Second estimate for the fourth quarter of 2011 EU27 current account surplus 13.1 bn euro 32.3 bn euro surplus on trade in services
59/2012-18 April 2012 Second estimate for the fourth quarter of EU27 current account surplus 13.1 bn euro 32.3 bn euro surplus on trade in According to the latest available data, the EU27 1 external current
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
Updates and revisions of national SUTs for the November 2013 release of the WIOD
Updates and revisions of national SUTs for the November 2013 release of the WIOD Edited by Marcel Timmer (University of Groningen) With contributions from: Abdul A. Erumban, Reitze Gouma and Gaaitzen J.
EIOPA Statistics - Accompanying note
EIOPA Statistics - Accompanying note Publication references: Published statistics: [Balance sheet], [Premiums, claims and expenses], [Own funds and SCR] Disclaimer: Data is drawn from the published statistics
Setting up in Denmark
Setting up in Denmark 6. Taxation The Danish tax system for individuals rests on the global taxation principle. The principle holds that the income of individuals and companies with full tax liability
Turkey Country Profile
Turkey Country Profile EU Tax Centre June 2017 Key tax factors for efficient cross-border business and investment involving Turkey EU Member State Double Tax Treaties With: Albania Algeria Australia Austria
Drafting Effective International Contracts: Workshop-seminar on International Sales, Agency and Distributorship Contracts
Drafting Effective International Contracts: Workshop-seminar on International Sales, Agency and Distributorship Contracts Goodwill Indemnity and Similar Rights in Agency and Distributorship Contracts:
Malta s Double Tax Treaties
Malta s Double Tax Treaties November 216 In order to encourage the growth of international trade including that of financial services, successive Maltese governments have sought to conclude double tax
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
Pension Payments Made To Foreign Bank Accounts
West Midlands Pension Fund West Midlands Pension Fund Pension Payments Made To Foreign Bank Accounts A Guide to Worldlink Payment Services August 2012 What does WorldLink Payment Services offer? WorldLink
BULGARIAN TRADE WITH EU PRELIMINARY DATA
BULGARIAN TRADE WITH EU PRELIMINARY DATA During the period January - June 2010 the Bulgarian exports to EU increased by 17.4% compared to the corresponding period of the previous year and amounted to 8