Expertise in Consultancy and Auditing Services Cordes + Partner. audit Tax Legal services

Size: px
Start display at page:

Download "Expertise in Consultancy and Auditing Services Cordes + Partner. audit Tax Legal services"

Transcription

1 Expertise in Consultancy and Auditing Services Cordes + Partner. audit Tax Legal services

2

3 03 Welcome to Cordes + Partner. We are your point of contact for audit-, taxand legal inquiries. Our organisation consists of two companies: Cordes + Partner GmbH Wirtschaftsprüfungsgesellschaft, which was established in 1976 by Cord Cordes, and CFH Cordes + Partner Wirtschaftsprüfer Steuerberater Rechtsanwalt. Our partners are Christian Harms, Ralf Krüger, Jan Bernhardt and Dr. Christian Reiß. Our objective is to support our clients by providing services of the highest professional quality combined with original ideas and creative planning. Our services are the product of the work carried out by our employees. Each one of them acts in a business-oriented manner and as a representative of our company. Our range of services has continued to develop steadily over the last few years. In 2003 we became a shareholder of Nexia Deutschland GmbH and a member of the Nexia International network. We place particular emphasis on continuing education and the professional and personal development of our employees, a factor that also provides the basis for our corporate success. We perceive the services that we provide to represent a search for those solutions which will assure the success of our clients, also from an international perspective. We identify ourselves with our clients objectives and focus on offering more than just standard services and stereotyped solutions.

4 Cord Cordes Jan Bernhardt Dr. Christian Reiß Ralf Krüger Christian Harms Cord Cordes, WP StB Main fields of activity: Taxation of non-corporate and corporate entities, business valuations, due diligence audits, prospectus evaluations, reorganisation issues, tax planning, inheritance tax and gift tax. Christian Harms, WP StB Main fields of activity: Statutory and non-statutory audits of financial statements, taxation of non-corporate and corporate entities, business valuations, due diligence audits, prospectus evaluations, non-profit-organisations, consultancy services for internationally structured organisations. Ralf Krüger, RA StB FA f. StR Main fields of activity: Advice on the structuring of affairs for tax and corporate law purposes as well as advice on associated business transactions, legal advice related to criminal prosecution for tax offences and insolvency as well as advice on business transactions in a national and international context. Jan Bernhardt, WP StB Main fields of activity: Audits of financial statements, prospectus evaluations, audits of performance records prepared by issuing investment companies, control over disposition of funds, business valuations, due diligence audits and quality control. Dr. Christian Reiß, WP StB Main fields of activity: Statutory and non-statutory audits of financial statements, business valuations, national and international accounting issues, due diligence audits, taxation of non-corporate and corporate entities, business start-ups. Five minds one vision. An introduction to our management. The partnership ideal is a fundamental component of our corporate culture. It defines not only the way in which we deal with our clients but also characterises the way we interact with our employees. What can you expect from us? We provide independent, comprehensive and innovative advice in all areas of service which are of significance for our clients both nationally and internationally. Cord Cordes, founder of our organisation Caption: WP (German public auditor), StB (tax consultant), RA (lawyer), FA f. StR (specialist in tax law)

5 05 Our Employees. Expertise that you can count on. We look forward to meeting you. Our company has grown steadily since it was set up in Today, a total of some 50 staff are employed by our companies, including the partners. 20 of these have at least one professional qualification such as German public auditor, lawyer and / or tax consultant. One of the most pleasing features of our organisation is the long-term loyalty of our employees; currently their average age is around 39 and the average length of service with our organisation is approximately 9 years. The wealth of experience that our employees possess is a significant contributing factor to our corporate success. In order to meet the high expectations that are a requirement for our work, we continuously support the training and further education of our employees by means of internal and external seminars and courses. Team-work and the interchange of experiences within the organisation are core elements of the day-to-day services which we perform. The firm employs strong characters and experienced consultants from whom one can learn a lot as a young colleague. ( Friederike E. audit assistant ) Creative solutions in the interest of our clients. ( Simone S. lawyer and tax consultant )

6 Audit services. More than just auditing - experienced teams, interacting and oriented towards client needs. For us auditing is more than just the statutorily required audit of separate or consolidated financial statements based on a risk-oriented analysis of critical areas. With our skilled staff, related industry experience and high level of personnel continuity, we are able to adapt specifically to the individual requirements of our clients. Our aim is to support and accompany our clients during the process of their decision-making. Typical characteristics of Cordes + Partner are direct communication, short decision channels and a culture of cooperation on a partnership basis; this also applies to the partner offices within the global Nexia network. your contacts: Dr. Christian Reiß Jan Bernhardt Christian Harms We provide the following services: Statutory and non-statutory audits of separate or consolidated financial statements in accordance with HGB ( German Commercial Code ), IFRS or other international accounting standards Audits for business management reasons Management efficiency and compliance audits Preparation of separate or consolidated financial statements in accordance with HGB, IFRS or other international accounting standards Analyses of financial statements Audit of recovery concepts Budgeting processes Business valuations Due diligence audits

7 07 Tax consultancy services. We provide solutions - even if it gets complicated. Germany is characterised by its complex and ever-changing tax system with a high tax burden. It is our task to create some freedom of movement and to help our clients to prepare their decisions giving due regard to associated tax impacts, whilst at the same time giving critical consideration to cross-border issues. Cordes + Partner offer a range of services that cover all types of taxes. We can also assist you to identify alternative solutions for cases in which issues are not clearly defined. Whether the issues involved relate to private individuals or companies, whether national or cross-border in nature: Tax issues are taken care of by our experienced staff and on an interdisciplinary basis by our auditors, tax consultants and lawyers. your contacts: Christian Harms Cord Cordes Ralf Krüger Dr. Christian Reiß Unsere We provide Leistungen: the following services: Preparation of financial statements in accordance with HGB, IFRS or other international accounting standards from accounting records maintained either by us or by our clients Reporting to international shareholders in accordance with international accounting standards Advice on international tax law both inbound and outbound Advice on tax law relating to group organisations Preparation of consolidated financial statements for group organisations Advice on the structuring of tax affairs Preparation of tax declarations Provision of bookkeeping services for clients Preparation of expert opinions on tax issues

8 Legal consultancy services. Legal consultancy, a contribution to reliable business success. In order for us to develop the optimum advisory approach with respect to your issues, the legal services that we provide on your behalf are based on a personal discussion with you. Cordes + Partner has many years of experience in the practice of commercial and corporate law (M&A, formation and restructuring of companies, drafting of contracts etc.), tax law, real estate law and employment law, as well as in the multi-disciplinary area of drafting contracts for commercial law purposes. Cooperation between our lawyers and the tax consultants and auditors who work within the Cordes + Partner organisation as well as those working within the national and international Nexia networks ensures that advice on commercial and tax law issues is supplied from one source. We develop custom-made solutions: Quickly, individually and effectively! your contact: Ralf Krüger We provide the following services: Establishment and support of companies at all stages irrespective of their legal form Support for corporate transactions Corporate reorganisation Advice on corporate contracts Support for all issues relating to German and international tax legislation Representation in tax court proceedings Criminal defence proceedings relating to fiscal offences and support with back-duty related tax returns Advice on insolvency issues Advice on employment law Advice concerning succession settlements Acting as testamentary executor

9 09 Closed-end funds. Concepts, expert opinions, control to help you to set up your fund successfully. Cordes + Partner are one of the leading audit practices in Germany that offer advice in the area of closed-end funds and, in particular, provide related expert opinions and audit services. We focus on domestic and foreign real-estate funds as well as shipping funds. Additionally, we have extensive experience in new energy funds, aircraft funds, private equity funds, portfolio and secondary market funds, as well as in other special fund types. From 1991 to date, we have carried out more than 500 prospectus evaluations and 300 control procedures relating to fund dispositions. We currently advise about 20 issuing investment companies (covering a spectrum from owner-managed to listed and from newly formed to wellestablished). Several of the leading issuing investment companies in Germany are among our clients. your contacts: Jan Bernhardt Christian Harms Cord Cordes We provide the following services: Prospectus evaluations in accordance with IDW S4 ( Standard S4 of the German Institute of Public Auditors ) Fund release control and fund disposition control procedures Audit of performance records of issuing investment companies Audit or evaluation of sections of a sales prospectus Partial preparation of a sales prospectus or of a performance record or respectively of the figures on which these are based Preparation of legal concepts Preparation of tax concepts Provision of services during the operating phase of a fund

10 Our Network. NEXIA International. Cordes + Partner belongs to a leading international network ( of independent auditing and consulting firms ). Nexia Facts & Figures International: With its worldwide contacts, NEXIA International ensures the preparation of custom-made solutions for the issues that are challenging you. With fee revenues of US $ 2.2 thousand million in 2008, NEXIA is currently ranked tenth of the largest world-wide networks. We have access to 500 offices in more than 100 countries. National: NEXIA Deutschland is an association linking independent auditing and tax consultancy companies. Founded in Nationwide coverage in 27 locations.

11 Our location. 11 Airport Mundsburger Damm Rothenbaumchaussee Alster Alster Mühlendamm Jungfernstieg Sechslingspforte Alsterarkaden Reesendamm Ballindamm Esplanade Alsterglacis Bergstraße Rathausmarkt Plan Hermannstr. Hamburg Central Station Steindamm Jungfernstieg S U Rödingsmarkt Town-Hall Willy-Brandt-Straße Cordes + Partner Deichtorhallen Nordkanalstraße Heidenkampsweg Elbe Hafencity We are located in the centre of Hamburg, very close to the town-hall. You can reach us within 3 to 5 minutes from the metro-stations Jungfernstieg or Rathausmarkt. If you travel by car, we will be pleased to provide you with a space in our underground car park. If you arrive by plane, you could use the metro-station in the airport to get to us within 30 minutes. Your personal contact: CFH Hermannstraße Hamburg Tel.: +49 (40) Fax: +49 (40)

12 Please visit our websites: Hermannstraße Hamburg Tel.: +49 (40) Fax: +49 (40) CORDES + PARTNER GMBH WIRTSCHAFTSPRÜFUNGSGESELLSCHAFT

A strong partner by your side

A strong partner by your side FRTGGROUP A strong partner by your side We help you realize new ideas. We support you in any matter regarding accounting, legal, tax, insolvency and economic advice from conception to project completion

More information

GHK - Group. Solicitors Auditors & Accountants Tax-Advisors. Company Presentation

GHK - Group. Solicitors Auditors & Accountants Tax-Advisors. Company Presentation GHK - Group Solicitors Auditors & Accountants Tax-Advisors Company Presentation Grau, Haack & Kollegen GmbH, Wirtschaftsprüfungsgesellschaft Frankfurt am Main / Offenbach am Main Overview About Grau, Haack

More information

PKF FASSELT SCHLAGE. Your partner in success

PKF FASSELT SCHLAGE. Your partner in success PKF FASSELT SCHLAGE Your partner in success The world is changing, and changing faster and faster. That is why today you need solutions that are different from yesterday's - and tomorrow different ones

More information

More advice. Less tax.

More advice. Less tax. More advice. Less tax. Auditors Tax Consultants Lawyers More advice. Less tax. KBHT has been named Top Tax Consultant in the Large Firm category for the fifth time in a row by German business magazine

More information

Member of International A world-wide network of independent accounting firms and business advisers.

Member of International A world-wide network of independent accounting firms and business advisers. THE FIRM Profile Founded in Pesaro in 1974 by Achille Marchionni, the firm evolved throughout the 1980s, becoming Marchionni & Partners after a decade of professional partnership. In addition to the founder,

More information

EXPERTISE SERVICE COMMITMENT

EXPERTISE SERVICE COMMITMENT EXPERTISE SERVICE COMMITMENT NEXIA SJ Tanzania Nexia SJ Tanzania is a leading accountancy and business advisory firm located in Dar es Salaam, a regionally important economic centre in Tanzania. Our firm

More information

Private Equity and Infrastructure. Tailor-made services for the Private Equity industry

Private Equity and Infrastructure. Tailor-made services for the Private Equity industry Private Equity and Infrastructure Tailor-made services for the Private Equity industry 2 CREDIBLE RELIABLE CONNECTED ALTER DOMUS Private Equity ALTER DOMUS Alter Domus is a leading European provider of

More information

Russell Bedford Tax Services Group

Russell Bedford Tax Services Group Russell Bedford Tax Services Group Global reach It used to be that only the largest firms could provide your enterprise with expert global, cross-border, or local tax compliance and planning services.

More information

We save more than just your money

We save more than just your money We save more than just your money Tailor-made solutions with global reach Accounting Tax Legal Audit www.etl-worldwide.com ETL International More than 40 years of experience ETL stands for European Tax

More information

Getting started Practical steps to securitisation (case study)

Getting started Practical steps to securitisation (case study) Getting started Wednesday, 24 June 2015 9.10 17.10 True Sale International GmbH Mainzer Landstraße 51 Getting started Practical steps to securitisation (case study) 60329 Frankfurt Germany The stated goal

More information

Adding value. United Kingdom

Adding value. United Kingdom Adding value United Kingdom Adding value We strive to create a clear value added for our clients through all our services be it legal advisory, tax audits or resolving business management issues. Rödl

More information

Company profile Lampe & Kollegen. Mainz am Rhein, Frankfurt am Main and Stuttgart

Company profile Lampe & Kollegen. Mainz am Rhein, Frankfurt am Main and Stuttgart Company profile Lampe & Kollegen Mainz am Rhein, Frankfurt am Main and Stuttgart Content About us Locations Our core business 1. Audit 2. Tax Advisory Services 3. Valuation Services 4. Due Diligence Our

More information

Standing strong. Estonia

Standing strong. Estonia Standing strong Estonia Standing strong The northernmost country of the Baltic region stands out due to its liberal taxation system, open access to the Baltic Sea and strong ties with Germany. Since its

More information

Your property valuation partner: TÜV SÜD

Your property valuation partner: TÜV SÜD Your property valuation partner: TÜV SÜD Independent and approved. TÜV SÜD ImmoWert GmbH Property valuation by TÜV SÜD ImmoWert GmbH Premium valuation expertise Impartial and independent Confidentiality

More information

Financial expertise. Management support. A Guide to our Services for. Companies

Financial expertise. Management support. A Guide to our Services for. Companies Financial expertise. Management support. A Guide to our Services for Companies Eacotts fundamental aim is to use its expertise in finance, taxation and growing businesses to help clients create, build

More information

By your side for more than 20 years! Standing strong. Estonia

By your side for more than 20 years! Standing strong. Estonia By your side for more than 20 years! Standing strong Estonia Standing strong The northernmost country of the Baltic region stands out due to its liberal taxation system, open access to the Baltic Sea and

More information

NAPCS Product List for NAICS 5412: Accounting, Tax Preparation, Bookkeeping, and Payroll Services

NAPCS Product List for NAICS 5412: Accounting, Tax Preparation, Bookkeeping, and Payroll Services NAPCS List for NAICS 5412: Accounting, Tax Preparation, Bookkeeping, and Payroll Services 5412 1 Assurance, bookkeeping, compilation, payroll, taxation and related 5412 1.1 Assurance and related Providing

More information

AGN INTERNATIONAL. Yo u r D o o r t o Wo r l d w i d e B u s i n e s s

AGN INTERNATIONAL. Yo u r D o o r t o Wo r l d w i d e B u s i n e s s A Worldwide Association of Separate and Independent Accounting and Consulting Firms Yo u r D o o r t o Wo r l d w i d e B u s i n e s s Our mission is to provide the highest level of information and professional

More information

British Virgin Islands Insurance Companies

British Virgin Islands Insurance Companies British Virgin Islands Insurance Companies Foreword This memorandum has been prepared for the assistance of those who are considering the formation of insurance companies in the British Virgin Islands.

More information

Capturing markets. Thailand

Capturing markets. Thailand Capturing markets Thailand Capturing markets Companies think outside of the box by way of bold ideas, demonstrating their willingness to grow and develop. In doing so, risks are to be minimised and opportunities

More information

GUIDE TO INVESTMENT FUNDS IN THE CAYMAN ISLANDS

GUIDE TO INVESTMENT FUNDS IN THE CAYMAN ISLANDS GUIDE TO INVESTMENT FUNDS IN THE CAYMAN ISLANDS CONTENTS PREFACE 1 1. Cayman Islands - Jurisdiction of Choice 2 2. Investment Funds 3 3. Investment Fund Structures 4 4. Investment Fund Vehicles 5 5. Director

More information

Introduction to the Firm

Introduction to the Firm Introduction to the Firm FIRM PROFILE MTEA is an integrated tax, corporate, administrative and business consulting firm oriented to domestic clients as well as to international clients establishing business

More information

Defining direction. Poland Audit Business Process Outsourcing HR Consulting Legal Tax

Defining direction. Poland Audit Business Process Outsourcing HR Consulting Legal Tax Defining direction Poland Audit Business Process Outsourcing HR Consulting Legal Tax Defining direction As the leading country in Central and Eastern Europe, Poland sets the course of development. Small

More information

PROJECT BUSINESS DRIVES GROWTH AT RÖDL & PARTNER / SUBSTANTIAL INCREASE IN M&A-ADVISORY WORLDWIDE

PROJECT BUSINESS DRIVES GROWTH AT RÖDL & PARTNER / SUBSTANTIAL INCREASE IN M&A-ADVISORY WORLDWIDE Press Release PROJECT BUSINESS DRIVES GROWTH AT RÖDL & PARTNER / SUBSTANTIAL INCREASE IN M&A-ADVISORY WORLDWIDE» Total turnover increases by almost 5% to 246.4 million euros» Profitable growth in all business

More information

Slovakia and Czech Republic as Tax Planning and Asset Protection Alternative for Ukrainian Businesses. June 4, 2015 Kyiv, Ukraine

Slovakia and Czech Republic as Tax Planning and Asset Protection Alternative for Ukrainian Businesses. June 4, 2015 Kyiv, Ukraine Slovakia and Czech Republic as Tax Planning and Asset Protection Alternative for Ukrainian Businesses June 4, 2015 Kyiv, Ukraine INVITATION TO SEMINAR ORGANISERS INFORMATION Dear Colleagues! IFA Ukraine

More information

AFGHAN ACCENTURE CONSULTING SERVICES

AFGHAN ACCENTURE CONSULTING SERVICES AFGHAN ACCENTURE CONSULTING SERVICES COMPANY BROCHURE INDEX Page No. The Company 3 Company Profile 4 Our Objectives 5 Mission Statement 6 Our Services 7 Audit & Assurances Services 8 Business Services

More information

Tax & Estate Planning Practice

Tax & Estate Planning Practice Tax & Estate Planning Practice Firm Presentation The law firm of Biris Goran was launched in 2006. Since then, we have quickly established ourselves as counsel of choice for heavyweight international investors

More information

Tax, Legal, Bookkeeping & Payroll Services 2015 kpmg.hr

Tax, Legal, Bookkeeping & Payroll Services 2015 kpmg.hr KPMG IN CROATIA Tax, Legal, Bookkeeping & Payroll Services 2015 kpmg.hr High performing people cutting through complexity to deliver informed perspectives and clear solutions that our clients and stakeholders

More information

Intellectual Property Management Why Luxembourg is a good idea

Intellectual Property Management Why Luxembourg is a good idea Intellectual Property Management Why Luxembourg is a good idea Introduction In today s economy knowledge is king and it is more and more common that it is a group s intellectual property that forms the

More information

International Firm. Chambers Europe 2014: Highly recommended for M&A and regulatory work in the Healthcare sector.

International Firm. Chambers Europe 2014: Highly recommended for M&A and regulatory work in the Healthcare sector. Taxation International Firm OVERVIEW AWARDS & RECOGNITION McDermott Will & Emery is an international law firm with more than 1,100 lawyers in 18 locations. In addition to our offices in Boston, Brussels,

More information

Overcoming borders. Bulgaria

Overcoming borders. Bulgaria Overcoming borders Bulgaria Overcoming borders The strategic importance of Bulgaria results from its geographical position. As a link between Central and Eastern Europe and the Middle East, Bulgaria has

More information

Getting started Practical steps to securitisation

Getting started Practical steps to securitisation Getting started Thursday, 21 January 2016 9.10 17.10 Getting started Practical steps to securitisation True Sale International GmbH Mainzer Landstraße 51 60329 Frankfurt Germany The stated goal of the

More information

CREDIBLE RELIABLE CONNECTED

CREDIBLE RELIABLE CONNECTED MALTA 2 CREDIBLE RELIABLE CONNECTED ALTER DOMUS Malta ALTER DOMUS Alter Domus is a leading European provider of Fund and Corporate Services, dedicated to international private equity & infrastructure houses,

More information

COMPANY INTRODUCTION SERVICES

COMPANY INTRODUCTION SERVICES COMPANY INTRODUCTION ARC Chartered Accountants and Auditors Incorporated (ARC) is a renowned audit firm - a trusted name with a national footprint and local touch. Our company was formed in 1996, and is

More information

GUIDE TO INVESTMENT FUNDS IN BERMUDA

GUIDE TO INVESTMENT FUNDS IN BERMUDA GUIDE TO INVESTMENT FUNDS IN BERMUDA CONTENTS PREFACE 1 1. Introduction 2 2. Principal Regulatory Framework 2 3. Investment Fund Structures and Forms 4 4. Segregated Accounts Companies and the Segregation

More information

Fast, flawless, local. Fund Services with Intertrust

Fast, flawless, local. Fund Services with Intertrust Fast, flawless, local Fund Services with Intertrust Global reach. Local knowledge. Why is this important. An international business sees the big global picture, and combines that with local insights. With

More information

Job description. Hong Kong Graduate Program Assurance Audit Staff Accountant (for applicants graduating in 2016) Who we are

Job description. Hong Kong Graduate Program Assurance Audit Staff Accountant (for applicants graduating in 2016) Who we are Assurance Audit Staff Accountant (for applicants graduating in 2016) Background to Assurance Assurance professionals play a vital role in the economy by providing companies, investors and regulators with

More information

Accounting and Consultancy dedicated to groups and subsidiaries of international companies

Accounting and Consultancy dedicated to groups and subsidiaries of international companies Accounting and Consultancy dedicated to groups and subsidiaries of international companies With 300 employees, primexis is France s leading independent accounting and consulting firm for French branches

More information

Accountancy & Business Support for. Professional Service Firms

Accountancy & Business Support for. Professional Service Firms Accountancy & Business Support for Professional Service Firms Eacotts fundamental aim is to use its expertise in growing businesses, finance and taxation to help clients create, build and retain as much

More information

Accounting and Consultancy dedicated to groups and subsidiaries of international companies

Accounting and Consultancy dedicated to groups and subsidiaries of international companies and Consultancy dedicated to groups and subsidiaries of international companies an organization structured to deliver high quality professional assistance With 300 employees, primexis is France s functional

More information

E-commerce: Latest Developments in Ukrainian Legislation and International Practice. November 10th, 2015 Kyiv, Ukraine

E-commerce: Latest Developments in Ukrainian Legislation and International Practice. November 10th, 2015 Kyiv, Ukraine E-commerce: Latest Developments in Ukrainian Legislation and International Practice November 10th, 2015 Kyiv, Ukraine INVITATION TO SEMINAR ORGANISERS INFORMATION Dear Colleagues! IFA Ukraine takes a pleasure

More information

Organizational Revision of SMFG and SMBC. (1) Strengthen business in emerging markets (SMBC and SMFG)

Organizational Revision of SMFG and SMBC. (1) Strengthen business in emerging markets (SMBC and SMFG) March 26, 2013 Sumitomo Mitsui Financial Group, Inc. Sumitomo Mitsui Banking Corporation Organizational Revision of SMFG and SMBC Tokyo, March 26, 2013 --- Sumitomo Mitsui Financial Group, Inc. (SMFG,

More information

HW Fisher & Company A guide to our services

HW Fisher & Company A guide to our services HW Fisher & Company A guide to our services Working with you... Everything we do is designed to meet the needs of our clients, helping them to grow and prosper in their marketplace. We work in partnership

More information

Research, innovation and intellectual property in Luxembourg Lecomte & Partners Wildgen Partners in Law

Research, innovation and intellectual property in Luxembourg Lecomte & Partners Wildgen Partners in Law 2011 Research, innovation and intellectual property in Luxembourg Lecomte & Partners Wildgen Partners in Law Didier Lecomte Lecomte & Partners and Jean-Luc Dascotte Wildgen Partners in Law Luxembourg Research,

More information

Udyen Jain & Associates Quality and expertise that you deserve. OCA, Organisation Conseil Audit Your vision, our expertise

Udyen Jain & Associates Quality and expertise that you deserve. OCA, Organisation Conseil Audit Your vision, our expertise Udyen Jain & Associates Quality and expertise that you deserve OCA, Organisation Conseil Audit Your vision, our expertise Mikaël Ouaniche Mikaël Ouaniche is a Chartered Accountant and Legal Auditor, Graduate

More information

Insurance Industry Expertise

Insurance Industry Expertise Insurance Industry Expertise Delivered With High-Level Attention and Service Audit Tax Advisory Risk Performance The Unique Alternative to the Big Four For more than 50 years, clients in all sectors of

More information

Asset Management Company in Liechtenstein

Asset Management Company in Liechtenstein Asset Management Company in Liechtenstein I. Services of the asset management company II. Rules of conduct for the asset management company III. Client classification of the asset management company IV.

More information

scheunemann agentur für konzept + design, rastatt WKS-Group

scheunemann agentur für konzept + design, rastatt WKS-Group scheunemann agentur für konzept + design, rastatt WKS-Group » Tasks may often be managed in different ways we explore them! «Welcome to the WKS-Group We are a medium-sized group of law and accounting firms

More information

Asset Management. For insight and guidance tailored to the changing asset management climate of the Channel Islands. kpmg.

Asset Management. For insight and guidance tailored to the changing asset management climate of the Channel Islands. kpmg. Asset Management KPMG IN THE CHANNEL ISLANDS 3 Asset Management For insight and guidance tailored to the changing asset management climate of the Channel Islands. KPMG IN THE CHANNEL ISLANDS kpmg.com/channelislands

More information

Roddy Sage, Executive Chairman Equiom Hong Kong

Roddy Sage, Executive Chairman Equiom Hong Kong Roddy Sage, Executive Chairman Roddy is an associate member of the Institute of Taxation, with over thirty years experience in accounting, international tax planning and investment structuring, enhanced

More information

The Austrian Swiss Tax Agreement

The Austrian Swiss Tax Agreement Practice Group Tax, Austria Newsletter April 2012 For further information, please contact: The Austrian Swiss Tax Agreement In an unexpectedly speedy process, on April 13, 2012 Austria and Switzerland

More information

www.pwc.com/hu Power issues A PwC üdvözli PwC s services Győrt for the energy sector PwC welcomes Győr

www.pwc.com/hu Power issues A PwC üdvözli PwC s services Győrt for the energy sector PwC welcomes Győr www.pwc.com/hu Power issues A PwC üdvözli PwC s services Győrt for the energy sector PwC welcomes Győr PwC has a strong presence in the field of energy consulting both in Hungary and in the region. Using

More information

Ernst & Young AG Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft

Ernst & Young AG Wirtschaftsprüfungsgesellschaft Steuerberatungsgesellschaft Erste DFMG Deutsche Funkturm Vermögens-GmbH & Co. KG Heusenstamm Copy of the Audit Certificate Annual Financial Statements and Management Report December 31, 2008 Ernst & Young AG Wirtschaftsprüfungsgesellschaft

More information

Being Public of Chinese Companies How can Chinese companies stay alive after the IPO

Being Public of Chinese Companies How can Chinese companies stay alive after the IPO Being Public of Chinese Companies How can Chinese companies stay alive after the IPO Dr. Gebhard Zemke, Partner, BDO Deutsche Warentreuhand AG China Forum on German Equity Forum, Tuesday, November 13,

More information

De Conti Law Office. International. www.decontilaw.com

De Conti Law Office. International. www.decontilaw.com De Conti Law Office International www.decontilaw.com HQ: São Paulo: Rua Álvares Penteado, n. 185, 5o Andar, cj, 501, Centro Histórico-Sé, São Paulo/SP, CEP 01012-001, behind the Stock Exchange (BM&FBovespa),

More information

Background and Philosophy

Background and Philosophy 1 2 3 Background and Philosophy Our office, Kovács Réti Szegheő Attorneys at Law was established in 1992. It has been one of the first law offices in Hungary, which specialises particularly in the legal

More information

Overview of the key figures for the first half of the year

Overview of the key figures for the first half of the year Half-Year Report 2015 Q2 Revenues increase in the first half of the year by 23% EBIT increased by 1.5 million euros compared to the previous year Order book is growing Overall annual forecast remains unchanged

More information

Field Fisher Waterhouse

Field Fisher Waterhouse Field Fisher Waterhouse Field Fisher Waterhouse is more than just a full-service European law firm. It s our ability to embrace change and to navigate and capitalise on the changing market that makes us

More information

GUIDE TO RUNNING A LIMITED COMPANY. Tax Services for Non-domiciliaries

GUIDE TO RUNNING A LIMITED COMPANY. Tax Services for Non-domiciliaries GUIDE TO RUNNING A LIMITED COMPANY Tax Services for Non-domiciliaries Reliable, practical tax advice For people who are not domiciled in the UK usually known as non-doms there are still tax planning opportunities

More information

AGS Acker Görling Schmalz. Compliance Investigations / Internal Investigations

AGS Acker Görling Schmalz. Compliance Investigations / Internal Investigations AGS Acker Görling Schmalz Compliance Investigations / Internal Investigations About AGS Legal Specialist law firm for dispute resolution, litigation and compliance in relation to employment law / company

More information

INTERNATIONAL GREER & WALKER, LLP CERTIFIED PUBLIC ACCOUNTANTS

INTERNATIONAL GREER & WALKER, LLP CERTIFIED PUBLIC ACCOUNTANTS INTERNATIONAL GREER & WALKER, LLP CERTIFIED PUBLIC ACCOUNTANTS GREER & WALKER, LLP CERTIFIED PUBLIC ACCOUNTANTS WHO IS GREER & WALKER, LLP? Founded in 1984, Greer & Walker, LLP is the largest Charlotte-based

More information

trust When you choose an accountant, you need someone you can trust. This trust does not come from a job title - it needs to be earned.

trust When you choose an accountant, you need someone you can trust. This trust does not come from a job title - it needs to be earned. about us trust When you choose an accountant, you need someone you can trust. This trust does not come from a job title - it needs to be earned. At Duncan & Toplis we understand this and our clients trust

More information

Your Specialist Recruitment Consultancy For Finance & Controlling

Your Specialist Recruitment Consultancy For Finance & Controlling Your Specialist Recruitment Consultancy For Finance & Controlling Bernhard von Treuenfels Founder of the TreuenFels Group, born in Brazil in 1952, Business Economist, MBA (INSEAD, Fontainebleau) Executive

More information

Ordinance on Collective Investment Schemes

Ordinance on Collective Investment Schemes English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force. Ordinance on Collective Investment Schemes (Collective

More information

Innovative Business Law Solutions. Your Full Scope Tax Law Practice

Innovative Business Law Solutions. Your Full Scope Tax Law Practice Innovative Business Law Solutions Your Full Scope Tax Law Practice Table of Contents Our Firm 1 CIT 2 VAT 3 International Taxation 4 PIT 5 Dynamic Tax Planning 6 Mergers and Acquisitions 7 Transfer Pricing

More information

Audit Advisory Tax. TAX SERVICES SECURING ALL THE DETAILS Transfer Pricing. The Leader for Exceptional Client Service

Audit Advisory Tax. TAX SERVICES SECURING ALL THE DETAILS Transfer Pricing. The Leader for Exceptional Client Service Audit Advisory Tax TAX SERVICES SECURING ALL THE DETAILS Transfer Pricing The Leader for Exceptional Client Service BDO IN SOUTH AFRICA PROVIDES AUDIT, ADVISORY AND TAX SERVICES TO A BROAD RANGE OF CLIENTS

More information

aug 15 Tax PRacTice GROUP

aug 15 Tax PRacTice GROUP aug 15 Tax PRacTice GROUP OUR Tax Practice Pestalozzi s Tax practice group advises clients in Switzerland and abroad on the complete range of domestic and international tax laws. We are a business law

More information

BACKGROUND CHINA OFFICES OVERSEAS CONNECTION

BACKGROUND CHINA OFFICES OVERSEAS CONNECTION BACKGROUND For tens of years, AIP Partners C.P.A. Limited ( AIP ) has been providing professional accounting and related services to the public and business communities. Back in 1993, Ms. Yung ran her

More information

WELCOME PACK SYDNEY HONG KONG TOKYO. w w w. k m c a p i t a l. c o m. a u i n f o @ k m c a p i t a l. c o m. a u

WELCOME PACK SYDNEY HONG KONG TOKYO. w w w. k m c a p i t a l. c o m. a u i n f o @ k m c a p i t a l. c o m. a u SYDNEY HONG KONG TOKYO WELCOME PACK W e b s i t e : e m a i l : w w w. k m c a p i t a l. c o m. a u i n f o @ k m c a p i t a l. c o m. a u s y d n e y o f f i c e : 9 4 C h a n d o s S t r e e t h o

More information

GROUP OVERVIEW. We support your ambitions. www.sgggroup.com

GROUP OVERVIEW. We support your ambitions. www.sgggroup.com GROUP OVERVIEW We support your ambitions. www.sgggroup.com DISCLAIMER The information contained in this document is of a general nature only and does not constitute a particular tax or investment opinion.

More information

administration of estates an introduction

administration of estates an introduction administration of estates an introduction An introduction to Administration of Estates Introduction Dealing with the administration of an estate can be a difficult time both from an emotional and a practical

More information

TERMINATION PAYMENTS AND INTERNATIONALLY MOBILE EMPLOYEES

TERMINATION PAYMENTS AND INTERNATIONALLY MOBILE EMPLOYEES Article A similar version of this article first appeared in tax Journal, 18 November 2013 TERMINATION PAYMENTS AND INTERNATIONALLY By James Hill Speed Read: The taxation of termination payments paid to

More information

Outsourcing services. A guide to our expertise. Discover Outsourcing at Grant Thornton Moldova

Outsourcing services. A guide to our expertise. Discover Outsourcing at Grant Thornton Moldova A guide to our expertise Outsourcing services July 2015 Discover Outsourcing at Grant Thornton Moldova Discover Grant Thornton International Business Report 2015 (http://www.grantthornton.global/en/insights/blogs/blogoutsourcing-beyond-technical-expertise/)

More information

enoch evans LLP to our services

enoch evans LLP to our services enoch evans LLP Solicitors YOUR GUIDE to our services Enoch Evans LLP is a law firm with offices in Walsall, having over 40 Lawyers and in excess of 65 members of staff. The central location allows the

More information

Independence and Integration

Independence and Integration Independence and Integration One of the many luxuries wealth affords a family is a certain level of independence. Independent families have the freedom to explore new business ventures, pursue educational

More information

ACCOUNTANTS PROFESSIONAL LIABILITY INSURANCE COVERAGE APPLICATION FORM CLAIMS MADE POLICY

ACCOUNTANTS PROFESSIONAL LIABILITY INSURANCE COVERAGE APPLICATION FORM CLAIMS MADE POLICY ACCOUNTANTS PROFESSIONAL LIABILITY INSURANCE COVERAGE APPLICATION FORM CLAIMS MADE POLICY Please answer each question completely. Please type or print clearly in ink. Please attach a copy of the firm s

More information

Managing intangible assets It is time to act

Managing intangible assets It is time to act www.pwc.es Managing intangible assets It is time to act We add the value you need 2 Technology Page 5 1 Information management Page 4 3 Content Page 6 6 Taxation of intangible assets Page 10 4 Trademarks,

More information

INTERNATIONAL EMPLOYMENT GROUP. Employment Services in Oman

INTERNATIONAL EMPLOYMENT GROUP. Employment Services in Oman INTERNATIONAL EMPLOYMENT GROUP Employment Services in Oman We continue to recommend them to others because of their strength in dealing with detail CHAMBERS GLOBAL 2015 10-5112821-9 0 Addleshaw Goddard's

More information

4374 The Mauritius Government Gazette

4374 The Mauritius Government Gazette 4374 The Mauritius Government Gazette General Notice No. 2260 of 2012 THE INSOLVENCY ACT Notice is hereby given that the following Rules governing the performance and conduct of Insolvency Practitioners

More information

Professional Indemnity Insurance

Professional Indemnity Insurance Professional Indemnity Insurance Proposal Form for Accountants Important tices to the Applicant Your Duty of Disclosure Before you enter into a contract of general insurance with an insurer, you have a

More information

Competence Requirements for Audit Professionals

Competence Requirements for Audit Professionals Education Committee Exposure Draft April 2005 Comments are requested by July 15, 2005 Proposed International Education Standard for Professional Accountants Competence Requirements for Audit Professionals

More information

Austria Österreich AT. 1. Picture of the tax profession in Austria. a) General characteristics of the profession

Austria Österreich AT. 1. Picture of the tax profession in Austria. a) General characteristics of the profession Austria Österreich AT 1. Picture of the tax profession in Austria a) General characteristics of the profession The name of the profession is Steuerberater. The number of tax advisers in Austria is 4,807.

More information

GUERNSEY FINANCIAL SERVICES COMMISSION

GUERNSEY FINANCIAL SERVICES COMMISSION GUERNSEY FINANCIAL SERVICES COMMISSION LICENCE APPLICATIONS FOR ENTITIES ACTING IN RESPECT OF QUALIFYING INVESTOR FUNDS OR REGISTERED CLOSED-ENDED INVESTMENT FUNDS GUIDANCE In recent years, the Commission

More information

WATSON FARLEY & WILLIAMS: KEY FACTS

WATSON FARLEY & WILLIAMS: KEY FACTS EMPLOYMENT WATSON FARLEY & WILLIAMS: KEY FACTS 133 PARTNERS ESTABLISHED 1982 14 OFFICES OVER 400 LAWYERS 11 COUNTRIES OVER 20 LANGUAGES SPOKEN EMPLOYMENT 2 OUR EMPLOYMENT PRACTICE Advising corporations,

More information

TWIN CITY FIRE INSURANCE COMPANY Name of Insurance Company to which Application is made NEW YORK ACCOUNTANTS PROFESSIONAL LIABILITY APPLICATION

TWIN CITY FIRE INSURANCE COMPANY Name of Insurance Company to which Application is made NEW YORK ACCOUNTANTS PROFESSIONAL LIABILITY APPLICATION TWIN CITY FIRE INSURANCE COMPANY Name of Insurance Company to which Application is made NEW YORK ACCOUNTANTS PROFESSIONAL LIABILITY APPLICATION NOTICE: THIS IS A CLAIMS-MADE POLICY. THE COVERAGE OF THIS

More information

Latin America Practice Overview

Latin America Practice Overview Latin America Practice Overview Pillsbury Winthrop Shaw Pittman LLP www.pillsburylaw.com Latin America Practice Pillsbury Winthrop Shaw Pittman LLP Overview Decades of Experience in Latin America Pillsbury

More information

business process outsourcing

business process outsourcing business process outsourcing asbgroup.eu accounting and reporting. trust management services. company administration. shelf companies. payroll and HR services. company liquidation. business advisory. tax

More information

By your side for more than 20 years! Defining direction. Poland Audit Business Process Outsourcing HR Consulting Legal Tax

By your side for more than 20 years! Defining direction. Poland Audit Business Process Outsourcing HR Consulting Legal Tax By your side for more than 20 years! Defining direction Poland Audit Business Process Outsourcing HR Consulting Legal Tax Defining direction As the leading country in Central and Eastern Europe, Poland

More information

Non-binding translation

Non-binding translation Non-binding translation Nordwestdeutscher Wohnungsbauträger Gesellschaft mit beschränkter Haftung Frankfurt am Main Balance sheet for December 31, 2008 Assets A. Fixed assets Liabilities 12.31.2008 12.31.2007

More information

U.S. Inbound Tax Services

U.S. Inbound Tax Services TAX U.S. Inbound Tax Helping foreign companies achieve tax-efficiency in their U.S. operations kpmg.com 2011 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network

More information

Solicitors for You. Solicitors Ltd

Solicitors for You. Solicitors Ltd Solicitors for You Solicitors Ltd We talk in plain English and not legal jargon. 10 Fetter Lane London EC4A 1BR T 020 7611 4848 F 020 7611 4849 DX 334 London / Chancery Lane E law@rollingsons.co.uk W www.rollingsons.co.uk

More information

We work for your future

We work for your future We work for your future Atlas Consulting s vision is to be the leading provider of consulting expertise in the Accounting, Taxation,Administration and Financial marketplace, delivering premium value to

More information

TAX SERVICES. Maximizing benefi ts. Minimizing risk.

TAX SERVICES. Maximizing benefi ts. Minimizing risk. TAX SERVICES Maximizing benefi ts. Minimizing risk. The right tax strategy can make a big difference in your bottom line results. CohnReznick s tax professionals can help you capitalize on applicable tax

More information

L.F. Harris & Associates, CPA, PA The CPA Firm of Distinction

L.F. Harris & Associates, CPA, PA The CPA Firm of Distinction The CPA Firm of Distinction STATEMENT OF CAPABILITIES 2007 Company Designations CAGE CODE: IX5J4 Duns Number: 094473381 Certified SBA 8(a) Firm Certified Federal Small Disadvantaged Business Defense Security

More information

Business lawyers who speak your language...

Business lawyers who speak your language... www.vyman.co.uk Business lawyers who speak your language... Vyman is a young, dynamic law firm, established in 1998 having now grown to a complement of three offices: Harrow, Gravesend and Medway. If you

More information

Financial Planning Expertise

Financial Planning Expertise Financial Planning Expertise You Can Trust PLANNING PARTNERSHIP TRUST Introducing Wise Financial Solutions Wise Financial Solutions provides financial planning advice to a broad range of high net worth

More information

Submission to the Commerce Select Committee on the Draft Insolvency Law Reform Bill Prepared by Grant Thornton 7 April 2006

Submission to the Commerce Select Committee on the Draft Insolvency Law Reform Bill Prepared by Grant Thornton 7 April 2006 Submission to the Commerce Select Committee on the Draft Insolvency Law Prepared by Grant Thornton 7 April 2006 2 Contents Introduction 3 Key issues Not Addressed by the Draft Bill 4 Recommended Changes

More information

Auditor Independence Policy

Auditor Independence Policy Auditor Independence Policy JANUARY 2016 POLICY PURPOSE This Corporate Policy provides the guidelines for ensuring that the external auditors of Manitoba Telecom Services Inc. ( MTS or the Company ) remain

More information

Assurance and Corporate Services

Assurance and Corporate Services Assurance and Corporate Services Services provided by the Horwath Network Assurance and Corporate Services Audit Client Accounting Secretarial Tax Compliance Property Administration Corporate Finance Software

More information

VACANCY NOTICE HM REVENUE AND CUSTOMS LITIGATION AND ADVISORY LAWYERS JANUARY 2015

VACANCY NOTICE HM REVENUE AND CUSTOMS LITIGATION AND ADVISORY LAWYERS JANUARY 2015 VACANCY NOTICE HM REVENUE AND CUSTOMS LITIGATION AND ADVISORY LAWYERS JANUARY 2015 Page 1 of 11 TABLE OF CONTENTS HEADLINE INFORMATION... 3 VACANCY DESCRIPTION... 4 WORK OF THE DEPARTMENT... 5 THE PERSON

More information