Legal guidelines Free trade agreements of Ukraine

Size: px
Start display at page:

Download "Legal guidelines Free trade agreements of Ukraine"

Transcription

1 Legal guidelines Free trade agreements of Ukraine

2

3 Table of contents 3 1. FTAs of Ukraine 2. Trade statistics 3. Trade preferences under the FTAs 4. Exemptions from FTAs 5. Eligibility criteria under the FTAs

4 4 1. FTAs of Ukraine

5 5 Armenia, Azerbaijan, Belarus, Kazakhstan, Kyrgyzstan, Moldova, Tajikistan, Uzbekistan, Russia States with which relations are regulated by both the effective bilateral FTAs and the Agreement on Free Trade Zone of 18 October Georgia, Macedonia, Turkmenistan, Iceland, Lichtenstein, Norway, Switzerland, Montenegro. States with which Ukraine has effective bilateral FTAs. The FTA with the Montenegro is going to enter into force at the beginning of The European Union. In December 2011 as a result of the 15th Ukraine- EU summit it was officially announced that the negotiations between Ukraine and the EU on the Agreement of association, including the FTA, have now ended. Ukraine and the EU initialed the Agreement of association on 30 March The signature of the said Agreement is pending and is expected at the end of After ratification, the Agreement will enter into force. Singapore, Turkey, Canada, Serbia, Syria, Israel, Morocco, Mexico. In accordance with official information of the Ministry for Economic Development and Trade of Ukraine, negotiations on the conclusion of FTAs with Singapore, Turkey, Canada, Serbia, Syria, Israel, Morocco, Mexico are pending.

6 6 2. Trade statistics Top 20 trade partners of Ukraine In 2010: Import: Russia, China, Germany, Poland, Belarus, USA, Italy, Turkey, Hungary, France, Azerbaijan, Netherlands, United Kingdom, Japan, South Korea, Kazakhstan, Czech Republic, Austria, Romania, India. Export: Russia, Turkey, Italy, Belarus, Poland, India, Germany, Egypt, China, Kazakhstan, Lebanon, Iran, Hungary, USA, Moldova, Romania, Syria, Saudi Arabia, Czech Republic, Azerbaijan.

7 7 In 2011: Import: Russia, Germany, China, Belarus, Poland, Italy, Kazakhstan, France, Turkey, Hungary, South Korea, Czech Republic, Netherlands, United Kingdom, Romania, Japan, Lithuania, India, Switzerland, Turkmenistan. Export: Russia, Turkey, Italy, Poland, China, Belarus, Kazakhstan, Germany, Lebanon, Hungary, Egypt, Iran, USA, Spain, Romania, Syria, Moldova, Slovakia, Czech Republic, Bulgaria.

8 8 Import 2011, % Mineral fuels, oil, bituminous materials, mineral wax Reactor, boilers, machines, equipment Electric machines and equipment, video and audio equipment Means of surface transport Plastics, polymer materials and their byproducts Pharmaceutical products Ferrous metals Paper and carton, and their byproducts Chemical products Others Export 2011, % Ferrous metals Mineral fuels, oil, bituminous materials, mineral wax Ores, slag and cinder Railway and tram rolling stock Grain crops Reactor, boilers, machines, equipment Fats and oils, ready food fats, waxes Electric machines and equipment, video and audio equipment Ferrous metals products Fertilizers Organic chemicals Oleaginous seeds and fruits, straw and fodder Others

9 Import H*, % 9 Mineral fuels, oil, bituminous materials, mineral wax Reactor, boilers, machines, equipment Means of surface transport Electric machines and equipment, video and audio equipment Plastics, polymer materials and their byproducts Pharmaceutical products Ferrous metals Chemical products Paper, carton and their byproducts Others Export H*, % Ferrous metals Grains Railway and tram rolling stock Fats and oils, ready food fats, waxes Mineral fuels, oil, bituminous materials, mineral wax *Jan June, Reactor, boilers, machines, equipment Ores, slag and cinder Ferrous metals products Electric machines and equipment; video and audio equipment Fertilizers Organic chemicals Oleaginous seeds and fruits, straw and fodder Others

10 Taxation Trade preferences of Foreign Entities under the FTAs The key objective of the FTAs is to facilitate trade between the contracting States by applying additional preferences/privileges as compared to competitors from other States which are not parties to the respective FTA, namely: The FTAs abolish duties and equivalent taxes as well as any quantitative restrictions applied to import and export of products (except for clearly prescribed exemptions from the FTAs (please see part 4) that in practice is the key preference/privilege for the business; The FTAs establish national treatment for imported products (i.e. imported products must not be subject to any direct or indirect taxes or duties at the rate exceeding its level for domestic products. Moreover, any legislative requirements (e.g. different technical regulations) must apply equally to imported products and domestic products and must not create any discriminatory/competitive advantages for the latter); The FTAs provide for a free transit of goods; The FTAs stipulate the obligations of States to harmonize the technical and other special requirements regarding products and customs procedures aimed at simplifying import/export of products as much as possible; The FTAs provide for the additional procedural guarantees in respect of trade defence remedies application and prohibit applying them in some cases (e.g. the FTA with the EFTA States sets forth directly that no anti-dumping measures can apply to import of products originating from the other contracting State). Notably, some FTAs (e.g. the FTA with the EFTA states) stipulate for preferences not only for trade in goods, but also trade in services, investments, state procurement, competition etc. 4. Exemptions from FTAs The FTAs establish general and specific exemptions from the preferential treatment regime (i.e. products and services that must not be subject to the above preferences/privileges). General exemptions Notably, almost all FTAs stipulate similar circumstances allowing the contracting States not to apply privileges/preferences granted under the FTA without obtaining any consents from the other contracting State, to name but a few: in order to protect human health and life, environment, ani- mals and plants; to protect industrial and intellectual property; to regulate trade in weapons, military equipment, ammunition, etc. Specific exemptions In addition to the general exemptions, a vast majority of the FTAs allow contracting States to agree upon specific exemptions from the FTAs. Usually, the specific exemptions are prescribed in the protocols/annexes to the FTAs and exclude particular products (in vast majority of cases the most sensitive products) from the preferential regime.

11 The FTAs between Ukraine and a number of States such as Armenia, Azerbaijan, Kyrgyzstan, Tajikistan and Turkmenistan do not stipulate any specific exemptions and currently there are no additional annexes/protocols concluded between the States providing for any exemptions from the free-trade regime. There were several protocols to the FTAs with Russia, Uzbekistan, Georgia and Belarus setting forth quite a number of specific exemptions. Those have been gradually cancelled by the protocols that subsequently followed. However, the above initiative to abolish all effective specific exemptions in relations with Russia, Uzbekistan, Georgia and Belarus failed since the Government of Ukraine has established the practice to introduce exemptions from the free trade regime with respect to certain products by its own initiative (even though such exemptions are not directly provided for by the relevant protocols/annexes). For instance, such exemptions were established 5. Eligibility criteria under the FTAs The FTAs provide for certain eligibility criteria: The products must originate from the contracting State. All FTAs stipulate detailed rules for determining and confirming the country of origin (which are usually defined in separate annexes/protocols to the FTAs). The direct purchase rule must be complied with, pursuant to which products must be transported from the territory of one party to the FTA directly to the territory of the other. However, the FTAs may provide for certain exceptions to this rule. For instance, when for sugar originating from Russia; sugar originating from Belarus, seed of sugar beet originating from Moldova; sugar and sugar liquid originating from Russia and Georgia; rawhide originating from Moldova; ferrous scrap originating from Moldova etc. The EFTA Agreement exempts the following products from the free trade regime: casein, caseinates and other casein derivatives; casein glues; stearic acid; oleic acid imported to Norway, Lichtenstein, Switzerland etc; as well as essential oils of citrus fruit; swine; goats or kids; raw furskins; cotton, imported to Ukraine. Ukraine imposed some restrictions on the provision of notary, auditing, medical, educational, insurance services. At the same time Norway, Lichtenstein, Switzerland imposed specific restrictions on the provision of services in their territories, for example, Switzerland imposed a restriction on some legal advisory service and patent attorney services, auditing, engineering services etc. products are transferred through the territory of third countries, being under permanent customs control, documentary verified by the relevant state bodies and staying in the same condition, etc. Some FTAs (for example the CIS FTA) provides for an additional requirement products must be imported/exported on the basis of a contract concluded between the residents of the parties to the FTA, in which case the rules for determining a resident status are provided for in the respective FTAs. 11

12 12 Notes The contents of this publication are for information purposes only. They do NOT constitute legal advice or other professional advice and should NOT be relied upon as such. Specific legal advice about your specific circumstances should always be sought separately before taking any action based on this publication.

13

14 Legal guidelines

41 T Korea, Rep. 52.3. 42 T Netherlands 51.4. 43 T Japan 51.1. 44 E Bulgaria 51.1. 45 T Argentina 50.8. 46 T Czech Republic 50.4. 47 T Greece 50.

41 T Korea, Rep. 52.3. 42 T Netherlands 51.4. 43 T Japan 51.1. 44 E Bulgaria 51.1. 45 T Argentina 50.8. 46 T Czech Republic 50.4. 47 T Greece 50. Overall Results Climate Change Performance Index 2012 Table 1 Rank Country Score** Partial Score Tendency Trend Level Policy 1* Rank Country Score** Partial Score Tendency Trend Level Policy 21 - Egypt***

More information

Consolidated International Banking Statistics in Japan

Consolidated International Banking Statistics in Japan Total (Transfer Consolidated cross-border claims in all currencies and local claims in non-local currencies Up to and including one year Maturities Over one year up to two years Over two years Public Sector

More information

Malta Companies in International Tax Structuring February 2015

Malta Companies in International Tax Structuring February 2015 INFORMATION SHEET No. 126 Malta in International Tax Structuring February 2015 Introduction Malta is a reputable EU business and financial centre with an attractive tax regime and sound legislative framework.

More information

Wine production PART 1. CHART 26: Area of vineyards and production of wine, share of world total (2010)

Wine production PART 1. CHART 26: Area of vineyards and production of wine, share of world total (2010) PART 1 production The region produced 16.7 million of wine in 2010, which was 64 percent of total global wine production. With 4.5 million hectares of its land covered by vineyards, the region is home

More information

World Consumer Income and Expenditure Patterns

World Consumer Income and Expenditure Patterns World Consumer Income and Expenditure Patterns 2014 14th edi tion Euromonitor International Ltd. 60-61 Britton Street, EC1M 5UX TableTypeID: 30010; ITtableID: 22914 Income Algeria Income Algeria Income

More information

Greece Country Profile

Greece Country Profile Greece Country Profile EU Tax Centre March 2013 Key factors for efficient cross-border tax planning involving Greece EU Member State Double Tax Treaties With: Albania Estonia Lithuania Serbia Armenia Finland

More information

INTERNATIONAL TRADEMARK REGISTRATION UNDER THE MADRID PROTOCOL

INTERNATIONAL TRADEMARK REGISTRATION UNDER THE MADRID PROTOCOL INTERNATIONAL TRADEMARK REGISTRATION UNDER THE MADRID PROTOCOL Presented to The American Bar Association Spring Meeting Washington, D.C., April 24, 2013 Bruce Alexander McDonald BUCHANAN INGERSOLL & ROONEY

More information

PORTABILITY OF SOCIAL SECURITY AND HEALTH CARE BENEFITS IN THE UNITED KINGDOM

PORTABILITY OF SOCIAL SECURITY AND HEALTH CARE BENEFITS IN THE UNITED KINGDOM PORTABILITY OF SOCIAL SECURITY AND HEALTH CARE BENEFITS IN THE UNITED KINGDOM Johanna Avato Human Development Network Social Protection and Labor The World Bank Background study March 2008 The UK Social

More information

Ninth United Nations Survey of Crime Trends and Operations of Criminal Justice Systems POLICE

Ninth United Nations Survey of Crime Trends and Operations of Criminal Justice Systems POLICE Indicators as defined by the (- ) POLICE 2. Crimes recorded in criminal (police) statistics, by type of crime including attempts to commit crimes 2.2 Total recorded intentional homicide, completed (c)

More information

Cyprus Country Profile

Cyprus Country Profile Cyprus Country Profile EU Tax Centre July 2015 Key tax factors for efficient cross-border business and investment involving Cyprus EU Member State Yes Double Tax Treaties With: Armenia Austria Azerbaijan

More information

MIT U.S. Income Tax Presentation Non US Resident Students

MIT U.S. Income Tax Presentation Non US Resident Students MIT U.S. Income Tax Presentation Non US Resident Students PwC Boston Nabih Daaboul Carol McNeil Rich Wagman 1 Basic U.S. Tax Overview for International Students A foreign national is a person born outside

More information

Perrigo Company Acquisition of Elan Corporation plc Exchange of Perrigo common shares Frequently Asked Questions & Answers

Perrigo Company Acquisition of Elan Corporation plc Exchange of Perrigo common shares Frequently Asked Questions & Answers Perrigo Company Acquisition of Elan Corporation plc Exchange of Perrigo common shares Frequently Asked Questions & Answers On November 18, 2013, Perrigo Company ( Perrigo ) announced that its shareholders

More information

Netherlands Country Profile

Netherlands Country Profile Netherlands Country Profile EU Tax Centre March 2012 Key factors for efficient cross-border tax planning involving Netherlands EU Member State Yes Double Tax Treaties With: Albania Czech Rep. Jordan Nigeria

More information

THE ADVANTAGES OF A UK INTERNATIONAL HOLDING COMPANY

THE ADVANTAGES OF A UK INTERNATIONAL HOLDING COMPANY THE ADVANTAGES OF A UK INTERNATIONAL HOLDING COMPANY Ideal Characteristics for the Location of an International Holding Company Laurence Binge +44 (0)1372 471117 laurence.binge@woolford.co.uk www.woolford.co.uk

More information

COST Presentation. COST Office Brussels, 2013. ESF provides the COST Office through a European Commission contract

COST Presentation. COST Office Brussels, 2013. ESF provides the COST Office through a European Commission contract COST Presentation COST Office Brussels, 2013 COST is supported by the EU Framework Programme ESF provides the COST Office through a European Commission contract What is COST? COST is the oldest and widest

More information

Mineral Industry Surveys

Mineral Industry Surveys 4 Mineral Industry Surveys For information contact: Robert L. Virta, Asbestos Commodity Specialist U.S. Geological Survey 989 National Center Reston, VA 20192 Telephone: 703-648-7726, Fax: (703) 648-7757

More information

MALTA TRADING COMPANIES IN MALTA

MALTA TRADING COMPANIES IN MALTA MALTA TRADING COMPANIES IN MALTA Trading companies in Malta 1. An effective jurisdiction for international trading operations 410.000 MALTA GMT +1 Located in the heart of the Mediterranean, Malta has always

More information

31/01/2013 S22 European Investment Bank - Service contract - Contract notice - Restricted procedure

31/01/2013 S22 European Investment Bank - Service contract - Contract notice - Restricted procedure 31/01/2013 S22 European Investment Bank - Service contract - Contract notice - Restricted procedure L-Luxembourg: EIB - Assistance to the Palestinian Water Authority (PWA) for the implementation of the

More information

Supported Payment Methods

Supported Payment Methods Supported Payment Methods Global In the global payments market, credit cards are the most popular payment method. However, BlueSnap expands the payment selection by including not only the major credit

More information

PART TWO POLICIES FOR ADJUSTMENT AND GROWTH

PART TWO POLICIES FOR ADJUSTMENT AND GROWTH PART TWO ICIES FOR ADJUSTMENT AND GROWTH Economic Survey of Europe, 22 No. 1 CHAPTER 4 TECHNOLOGICAL ACTIVITY IN THE ECE REGION DURING THE 199s While the task of estimating the contribution of technical

More information

Taxation of Cross-Border Mergers and Acquisitions

Taxation of Cross-Border Mergers and Acquisitions KPMG INTERNATIONAL Taxation of Cross-Border Mergers and Acquisitions kpmg.com 2 : Taxation of Cross-Border Mergers and Acquisitions Introduction The (UAE) is a federation of seven Emirates: Abu Dhabi,

More information

Supported Payment Methods

Supported Payment Methods Sell Globally in a Snap Supported Payment Methods Global In the global payments market, credit cards are the most popular payment method. However, BlueSnap expands the payment selection by including not

More information

Brandeis University. International Student & Scholar Statistics

Brandeis University. International Student & Scholar Statistics 1 Brandeis University International Student & Scholar Statistics 2014 2 TABLE OF CONTENTS OVERVIEW OF INTERNATIONAL STUDENT & SCHOLAR POPULATION 3 DETAILED INFORMATION ON INTERNATIONAL STUDENT POPULATION

More information

Global Effective Tax Rates

Global Effective Tax Rates www.pwc.com/us/nes Global s Global s April 14, 2011 This document has been prepared pursuant to an engagement between PwC and its Client. As to all other parties, it is for general information purposes

More information

Appendix 1: Full Country Rankings

Appendix 1: Full Country Rankings Appendix 1: Full Country Rankings Below please find the complete rankings of all 75 markets considered in the analysis. Rankings are broken into overall rankings and subsector rankings. Overall Renewable

More information

Facts about German foreign trade in 2012*

Facts about German foreign trade in 2012* Facts about German foreign trade in 2012* Foreign trade figures in 2012 Exports Imports Net foreign demand Total Goods Services Total Goods Services Total memorandum items billion EUR In relation to EU

More information

Introducing Clinical Trials Insurance Services Ltd

Introducing Clinical Trials Insurance Services Ltd Introducing Clinical Trials Insurance Services Ltd Important Staff Richard Kelly Managing Director Richard joined CTIS in 2006 having previously managed the Pharmaceutical wholesale division at Heath Lambert

More information

Luxembourg Country Profile

Luxembourg Country Profile Luxembourg Country Profile EU Tax Centre July 2015 Key tax factors for efficient cross-border business and investment involving Luxembourg EU Member State Double Tax Treaties With: Albania (a) Argentina

More information

Your Business Connection

Your Business Connection Your Business Connection What Kompass can do for you: Provide highly targeted leads Give in depth information about a company s structure and activity Help with market research and prospect evaluation

More information

Ireland Country Profile

Ireland Country Profile Ireland Country Profile EU Tax Centre July 2015 Key tax factors for efficient cross-border business and investment involving Ireland EU Member State Yes Double Tax Treaties With: Albania Armenia Australia

More information

NUCLEAR OPERATOR LIABILITY AMOUNTS & FINANCIAL SECURITY LIMITS

NUCLEAR OPERATOR LIABILITY AMOUNTS & FINANCIAL SECURITY LIMITS NUCLEAR OPERATOR LIABILITY AMOUNTS & FINANCIAL SECURITY LIMITS AS OF DECEMBER 2009 The OECD Nuclear Energy Agency attempts to maintain the information contained in the attached table in as current a state

More information

Cisco Global Cloud Index Supplement: Cloud Readiness Regional Details

Cisco Global Cloud Index Supplement: Cloud Readiness Regional Details White Paper Cisco Global Cloud Index Supplement: Cloud Readiness Regional Details What You Will Learn The Cisco Global Cloud Index is an ongoing effort to forecast the growth of global data center and

More information

HIGHER EDUCATION IN LATVIA. Gunta Takere Academic Programme Agency

HIGHER EDUCATION IN LATVIA. Gunta Takere Academic Programme Agency HIGHER EDUCATION IN LATVIA Gunta Takere Academic Programme Agency Key Facts About Latvia One of the Baltic States, member of European Union, on the east coast of the Baltic Sea Capital Riga 2,3 million

More information

GfK PURCHASING POWER INTERNATIONAL

GfK PURCHASING POWER INTERNATIONAL GfK PURCHASING POWER INTERNATIONAL 1 Agenda 1. Europe 3 2. Americas 45 3. Asia & Near East 54 4. Afrika 66 5. Australia 68 6. Overview of countries and available levels 70 2 2 EUROPE 4 GfK

More information

TRANSFERS FROM AN OVERSEAS PENSION SCHEME

TRANSFERS FROM AN OVERSEAS PENSION SCHEME PENSIONS PROFILE DECEMBER 2011 TRANSFERS FROM AN OVERSEAS PENSION SCHEME = Summary A simplified guide to the process: 1. Individual requests transfer from their overseas pension scheme to their UK registered

More information

ISRAEL CHEMICALS LTD (the Company ) Tax withholding on dividends paid on shares traded on the New York Stock Exchange ( NYSE )

ISRAEL CHEMICALS LTD (the Company ) Tax withholding on dividends paid on shares traded on the New York Stock Exchange ( NYSE ) January 13, 2016 ISRAEL CHEMICALS LTD (the Company ) Tax withholding on dividends paid on shares traded on the New York Stock Exchange ( NYSE ) The Company wishes to inform that it has obtained from the

More information

PORTABILITY OF SOCIAL SECURITY AND HEALTH CARE BENEFITS IN ITALY

PORTABILITY OF SOCIAL SECURITY AND HEALTH CARE BENEFITS IN ITALY PORTABILITY OF SOCIAL SECURITY AND HEALTH CARE BENEFITS IN ITALY Johanna Avato Human Development Network Social Protection and Labor The World Bank Background study March 2008 The Italian Social Security

More information

NUCLEAR OPERATOR LIABILITY AMOUNTS & FINANCIAL SECURITY LIMITS

NUCLEAR OPERATOR LIABILITY AMOUNTS & FINANCIAL SECURITY LIMITS NUCLEAR OPERATOR LIABILITY AMOUNTS & FINANCIAL SECURITY LIMITS AS OF JUNE 2011 The OECD Nuclear Energy Agency attempts to maintain the information contained in the attached table in as current a state

More information

Guide to Treatment of Withholding Tax Rates

Guide to Treatment of Withholding Tax Rates Guide to Treatment of Withholding Tax Rates Contents 1. Introduction 1 1.1. Aims of the Guide 1 1.2. Withholding Tax Definition 1 1.3. Double Taxation Treaties 1 1.4. Information Sources 1 1.5. Guide Upkeep

More information

Terms and Conditions for the EU/EFTA and CEE Non-EU/EFTA Windows Server Hyper-v deployment Cash Back Promotion

Terms and Conditions for the EU/EFTA and CEE Non-EU/EFTA Windows Server Hyper-v deployment Cash Back Promotion The terms and conditions listed below are to be included in the online form where the reseller submits a redemption request. The reseller must agree to the terms and conditions to be considered for redemption.

More information

BLUM Attorneys at Law

BLUM Attorneys at Law BLUM Attorneys at Law CORPORATE TAXATION SYSTEM IN SWITZERLAND Outline of Swiss Corporate Tax System Levels of Taxation in Switzerland Resident companies are subject to: federal corporate income tax, and

More information

Sulfuric Acid 2013 World Market Outlook and Forecast up to 2017

Sulfuric Acid 2013 World Market Outlook and Forecast up to 2017 Brochure More information from http://www.researchandmarkets.com/reports/2547547/ Sulfuric Acid 2013 World Market Outlook and Forecast up to 2017 Description: Sulfuric Acid 2013 World Market Outlook and

More information

The investment fund statistics

The investment fund statistics The investment fund statistics Narodowy Bank Polski (NBP) publishes data reported by investment funds which have been defined in Art. 3 section 1 of the Act of 27 May 2004 on investment funds (Journal

More information

Information for bank customers on terms and conditions of transfers via international money transfer systems:

Information for bank customers on terms and conditions of transfers via international money transfer systems: Information for bank customers on terms and conditions of transfers via international money transfer systems: 1 AVERS international money transfer system within Ukraine (USD, UAH): 0.8% of the transferred

More information

Guidelines for Applicants: Advanced Training Course

Guidelines for Applicants: Advanced Training Course Emerging Security Challenges Division Guidelines for Applicants: Advanced Training Course Introduction The NATO (SPS) seeks to enhance cooperation and dialogue with all partners through civil science and

More information

Monthly Report on Asylum Applications in The Netherlands and Europe

Monthly Report on Asylum Applications in The Netherlands and Europe Asylum Trends Monthly Report on Asylum Applications in The Netherlands and Europe November 2013 2014 November 2014 Colophon Title Subtitle Author Asylum Trends Monthly Report on Asylum Applications in

More information

AVIATION FINANCE THE IRISH SECTION 110 REGIME

AVIATION FINANCE THE IRISH SECTION 110 REGIME AVIATION FINANCE THE IRISH SECTION 110 REGIME Ireland - A Leading Aviation Jurisdiction Ireland is one of the leading locations in the world for all forms of aircraft finance and leasing activities. This

More information

Global Dialing Comment. Telephone Type. AT&T Direct Number. Access Type. Dial-In Number. Country. Albania Toll-Free 00-800-0010 888-426-6840

Global Dialing Comment. Telephone Type. AT&T Direct Number. Access Type. Dial-In Number. Country. Albania Toll-Free 00-800-0010 888-426-6840 Below is a list of Global Access Numbers, in order by country. If a Country has an AT&T Direct Number, the audio conference requires two-stage dialing. First, dial the AT&T Direct Number. Second, dial

More information

ENERGY EFFICIENCY IN TURKEY. Erdal CALIKOGLU Head of Energy Efficiency in Industry

ENERGY EFFICIENCY IN TURKEY. Erdal CALIKOGLU Head of Energy Efficiency in Industry TAIEX WORKSHOP 25625 ON DEMAND SIDE MANAGEMENT İN ENERGY EFFICIENCY ENERGY EFFICIENCY IN TURKEY Erdal CALIKOGLU Head of Energy Efficiency in Industry 22 23 November 2007 Importance of Energy Efficiency

More information

International aspects of taxation in the Netherlands

International aspects of taxation in the Netherlands International aspects of taxation in the Netherlands Individuals resident in the Netherlands are subject to income tax on their worldwide income. Companies established in the Netherlands are subject to

More information

Investing in Renewable Energies A guide to investment treaty protections available to investors in the Arab Republic of Egypt

Investing in Renewable Energies A guide to investment treaty protections available to investors in the Arab Republic of Egypt Investing in Renewable Energies A guide to investment treaty protections available to investors in the Arab Republic of Egypt Investing in Renewable Energies in the Arab Republic of Egypt The Arab Republic

More information

ENTERING THE EU BORDERS & VISAS THE SCHENGEN AREA OF FREE MOVEMENT. EU Schengen States. Non-Schengen EU States. Non-EU Schengen States.

ENTERING THE EU BORDERS & VISAS THE SCHENGEN AREA OF FREE MOVEMENT. EU Schengen States. Non-Schengen EU States. Non-EU Schengen States. ENTERING THE EU BORDERS & VISAS THE SCHENGEN AREA OF FREE MOVEMENT An area without internal borders where EU citizens and non-eu nationals may move freely EU Schengen States Non-Schengen EU States IS Azores

More information

Brochure More information from http://www.researchandmarkets.com/reports/1339929/

Brochure More information from http://www.researchandmarkets.com/reports/1339929/ Brochure More information from http://www.researchandmarkets.com/reports/1339929/ The 2011 World Forecasts of Machine Tools That Remove Material by Laser or Light, Photon, Ultrasonic, Electro-Discharge,

More information

THE BILATERAL FREE TRADE AGREEMENT BETWEEN CHINA AND SWITZERLAND A NEW WORLD OF OPPORTUNITIES

THE BILATERAL FREE TRADE AGREEMENT BETWEEN CHINA AND SWITZERLAND A NEW WORLD OF OPPORTUNITIES November 2014 THE BILATERAL FREE TRADE AGREEMENT BETWEEN CHINA AND SWITZERLAND A NEW WORLD OF OPPORTUNITIES Studio Fiam S.A. Gestioni e consulenze aziendali DFK (SWITZERLAND) SA Via Frasca, 3 CH 6901 LUGANO

More information

EMEA BENEFITS BENCHMARKING OFFERING

EMEA BENEFITS BENCHMARKING OFFERING EMEA BENEFITS BENCHMARKING OFFERING COVERED COUNTRIES SWEDEN FINLAND NORWAY ESTONIA R U S S I A DENMARK LITHUANIA LATVIA IRELAND PORTUGAL U. K. NETHERLANDS POLAND BELARUS GERMANY BELGIUM CZECH REP. UKRAINE

More information

DOING BUSINESS THROUGH MALTA - AN OVERVIEW

DOING BUSINESS THROUGH MALTA - AN OVERVIEW A. WHY MALTA 2 B. THE MALTESE COMPANY 2 C. MALTA TAX REFUNDS - LOWEST TAX IN THE EU 3 D. MALTESE TRADING STRUCTURE - 5% EFFECTIVE TAXATION Benefits and Uses of the Maltese Trading Company Basic Trading

More information

Master's in midwifery: challenging the present, protecting the future? Valerie Fleming R.M., Ph.D.

Master's in midwifery: challenging the present, protecting the future? Valerie Fleming R.M., Ph.D. Master's in midwifery: challenging the present, protecting the future? Valerie Fleming R.M., Ph.D. Master s graduates Demonstrate knowledge and understanding that is founded upon and extends and/or enhances

More information

Supported by the Russian Ministry of Industry and Trade

Supported by the Russian Ministry of Industry and Trade Supported by the Russian Ministry of Industry and Trade The event stimulates competition in Russia s glass industry, encourages application of the latest developments at domestic production facilities,

More information

Clinical Trials. Local Trial Requirements

Clinical Trials. Local Trial Requirements Clinical Trials Clinical trials insurance covers the legal liabilities of the insured in respect of clinical trials for bodily injury arising from the trial. The coverage provided by Newline is on the

More information

in Scotland for holidaymakers from overseas

in Scotland for holidaymakers from overseas in Scotland for holidaymakers from overseas In Scotland, most health care is provided by the National Health Service (NHS). If you are coming to Scotland on holiday or to visit friends or relatives, you

More information

FDI performance and potential rankings. Astrit Sulstarova Division on Investment and Enterprise UNCTAD

FDI performance and potential rankings. Astrit Sulstarova Division on Investment and Enterprise UNCTAD FDI performance and potential rankings Astrit Sulstarova Division on Investment and Enterprise UNCTAD FDI perfomance index The Inward FDI Performance Index ranks countries by the FDI they receive relative

More information

THE ISRAELI TAX SYSTEM. Iris Stark, CPA

THE ISRAELI TAX SYSTEM. Iris Stark, CPA THE ISRAELI TAX SYSTEM Iris Stark, CPA October 2012 THE ISRAELI TAX SYSTEM Taxation in Israel is based on an individual method. Accordingly, as of 2003, all Israeli residents are liable for payment of

More information

Know the Facts. Aon Hewitt Country Profiles can help: Support a decision to establish or not establish operations in a specific country.

Know the Facts. Aon Hewitt Country Profiles can help: Support a decision to establish or not establish operations in a specific country. Aon Hewitt Country Profiles Your eguide to employment requirements and practices Profiles for nearly 90 countries worldwide Risk. Reinsurance. Human Resources. Know the Facts Whether you are a newcomer

More information

D3 - FINAL REPORT SCENARIOS, TRAFFIC FORECASTS AND ANALYSIS OF TRAFFIC FLOWS INCLUDING COUNTRIES NEIGHBOURING THE EUROPEAN UNION

D3 - FINAL REPORT SCENARIOS, TRAFFIC FORECASTS AND ANALYSIS OF TRAFFIC FLOWS INCLUDING COUNTRIES NEIGHBOURING THE EUROPEAN UNION D3 - FINAL REPORT SCENARIOS, TRAFFIC FORECASTS AND ANALYSIS OF TRAFFIC FLOWS INCLUDING COUNTRIES NEIGHBOURING THE EUROPEAN UNION Submitted to: European Commission Submitted by: NEA Transport research and

More information

Tax Card 2013 With effect from 1 January 2013 Lithuania. KPMG Baltics, UAB

Tax Card 2013 With effect from 1 January 2013 Lithuania. KPMG Baltics, UAB Tax Card 2013 With effect from 1 January 2013 Lithuania KPMG Baltics, UAB CORPORATE INCOME TAX Taxable profit of Lithuanian and foreign corporate taxpayers is subject to a standard (flat) rate of 15%.

More information

Turkish Arab Economic Forum June 29, 2012. Mehmet Şimşek. Minister of Finance

Turkish Arab Economic Forum June 29, 2012. Mehmet Şimşek. Minister of Finance Turkish Arab Economic Forum June 29, 2012 Mehmet Şimşek Minister of Finance 1 Outline Turkey: Short Term Outlook Managing a Soft Landing Fallout from the Euro Crisis Turkey & MENA REBALANCING Growing ON

More information

List of tables. I. World Trade Developments

List of tables. I. World Trade Developments List of tables I. World Trade Developments 1. Overview Table I.1 Growth in the volume of world merchandise exports and production, 2010-2014 39 Table I.2 Growth in the volume of world merchandise trade

More information

Editorial for Summer Edition

Editorial for Summer Edition Editorial for Summer Edition of the SOCIETAS ET IURISPRUDENTIA 2015 Dear readers and friends, let me introduce the second issue of the third volume of SOCIETAS ET IURISPRUDENTIA, an international scientific

More information

Starting a Business in Israel

Starting a Business in Israel Starting a Business in Israel Inspiration Invention Innovation Content: Page 1. Business Entities....... 2 a. Company...... 2 b. Foreign Company (e.g. a branch)...... 2 c. Partnership...... 3 d. Self Employed......

More information

International Financial Reporting Standards

International Financial Reporting Standards International Financial Reporting Standards Of Growing Importance for U.S. Companies Assurance Services there is no longer a choice Three factors may influence your need to consider IFRS. First, many organizations

More information

Reporting practices for domestic and total debt securities

Reporting practices for domestic and total debt securities Last updated: 4 September 2015 Reporting practices for domestic and total debt securities While the BIS debt securities statistics are in principle harmonised with the recommendations in the Handbook on

More information

Region Country AT&T Direct Access Code(s) HelpLine Number. Telstra: 1 800 881 011 Optus: 1 800 551 155

Region Country AT&T Direct Access Code(s) HelpLine Number. Telstra: 1 800 881 011 Optus: 1 800 551 155 Mondelēz International HelpLine Numbers March 22, 2013 There are many ways to report a concern or suspected misconduct, including discussing it with your supervisor, your supervisor s supervisor, another

More information

Global Education Office University of New Mexico MSC06 3850, Mesa Vista Hall, Rm. 2120 Tel. 505 277 4032, Fax 505 277 1867, geo@unm.

Global Education Office University of New Mexico MSC06 3850, Mesa Vista Hall, Rm. 2120 Tel. 505 277 4032, Fax 505 277 1867, geo@unm. Global Education Office University of New Mexico MSC06 3850, Mesa Vista Hall, Rm. 220 Tel. 505 277 4032, Fax 505 277 867, geo@unm.edu Report on International Students, Scholars and Study Abroad Programs

More information

Contact Centers Worldwide

Contact Centers Worldwide A Contact Centers Worldwide Country Tel.no. Supported lang. Contact Center Albania Algeria 852 665 00 +46 10 71 66160 Angola 89900 +34 91 339 2121 (Port) and Portuguese +34 913394044 +34 913394023 (Por)

More information

The Act imposes foreign exchange restrictions, i.e. performance of certain actions requires a relevant foreign exchange permit.

The Act imposes foreign exchange restrictions, i.e. performance of certain actions requires a relevant foreign exchange permit. RESPONSIBILITIES OF THE NATIONAL BANK OF POLAND RESULTING FROM THE FOREIGN EXCHANGE ACT 1. FOREIGN EXCHANGE PROVISIONS Foreign exchange regulations, which constitute part of the financial legislation,

More information

Non-Resident Withholding Tax Rates for Treaty Countries 1

Non-Resident Withholding Tax Rates for Treaty Countries 1 Non-Resident Withholding Tax Rates for Treaty Countries 1 firms Non-Resident Withholding Tax Rates for Treaty Countries 1 Country 2 Interest 3 Dividends 4 Royalties 5 Annuities 6 Pensions/ Algeria 15%

More information

List of Agreements on Mutual Visa Exemption. Between the People s Republic of China and Foreign Countries

List of Agreements on Mutual Visa Exemption. Between the People s Republic of China and Foreign Countries List of Agreements on Mutual Visa Exemption Between the People s Republic of China and Foreign Countries (In alphabetical order of foreign countries) Last Update: May 9, 2015 No. Foreign Country Passport

More information

Raveh Ravid & Co. CPA. November 2015

Raveh Ravid & Co. CPA. November 2015 Raveh Ravid & Co. CPA November 2015 About Us Established in 1986 by Abir Raveh, CPA & Itzhak Ravid, CPA 6 Partners, 80 employees Located in Tel Aviv, Israel wide range of professional services highly experienced

More information

UEFA Futsal EURO 2013/14 Preliminary & Main Rounds Draw Procedure

UEFA Futsal EURO 2013/14 Preliminary & Main Rounds Draw Procedure UEFA Futsal EURO 2013/14 Preliminary & Main Rounds Draw Procedure UEFA Futsal EURO 2013/14 Preliminary & Main Round Draw Procedure Date: Tuesday, 4 December 2012 Time: Location: 14.00 hours CET UEFA Headquarters,

More information

International Call Services

International Call Services International Call Services Affordable rates for business calls. Wherever you are in the world. We ve got plenty to say when it comes to staying in touch when you re overseas. We have agreements with 443

More information

Aristotle University of Thessaloniki ARISTOTLE UNIVERSITY OF THESSALONIKI

Aristotle University of Thessaloniki ARISTOTLE UNIVERSITY OF THESSALONIKI Aristotle University of Thessaloniki Helen Kotsaki Head of the International Relations Department Outline 1. Aristotle University of Thessaloniki International Relations Department main activities Inter-university

More information

The World Market for Medical, Surgical, or Laboratory Sterilizers: A 2013 Global Trade Perspective

The World Market for Medical, Surgical, or Laboratory Sterilizers: A 2013 Global Trade Perspective Brochure More information from http://www.researchandmarkets.com/reports/2389480/ The World Market for Medical, Surgical, or Laboratory Sterilizers: A 2013 Global Trade Perspective Description: This report

More information

Enterprise Mobility Suite (EMS) Overview

Enterprise Mobility Suite (EMS) Overview Enterprise Mobility Suite (EMS) Overview Industry trends driving IT pressures Devices Apps Big data Cloud 52% of information workers across 17 countries report using 3+ devices for work Enable my employees

More information

Carnegie Mellon University Office of International Education Admissions Statistics for Summer and Fall 2010

Carnegie Mellon University Office of International Education Admissions Statistics for Summer and Fall 2010 Carnegie Mellon University Admissions Statistics for and Fall 2010 New International Students and Fall 2010 Undergraduate 208 16.1% Master's 799 61.7% Doctorate 177 13.7% Exchange 80 6.2% 31 2.4% Total

More information

Digital TV Research. http://www.marketresearch.com/digital-tv- Research-v3873/ Publisher Sample

Digital TV Research. http://www.marketresearch.com/digital-tv- Research-v3873/ Publisher Sample Digital TV Research http://www.marketresearch.com/digital-tv- Research-v3873/ Publisher Sample Phone: 800.298.5699 (US) or +1.240.747.3093 or +1.240.747.3093 (Int'l) Hours: Monday - Thursday: 5:30am -

More information

Pan- European region

Pan- European region Call for photographs in support of UNEP s assessment work in the PanEuropean region Background The United Nations Environment Programme (UNEP) is requesting interested persons to participate in this call

More information

UNHCR, United Nations High Commissioner for Refugees

UNHCR, United Nations High Commissioner for Refugees Belgium 22 Jul 1953 r 08 Apr 1969 a Belize 27 Jun 1990 a 27 Jun 1990 a Benin 04 Apr 1962 s 06 Jul 1970 a Bolivia 09 Feb 1982 a 09 Feb 1982 a Bosnia and Herzegovina 01 Sep 1993 s 01 Sep 1993 s Botswana

More information

Thailand Tax Profile. Produced in conjunction with the KPMG Asia Pacific Tax Centre. Updated: November 2013

Thailand Tax Profile. Produced in conjunction with the KPMG Asia Pacific Tax Centre. Updated: November 2013 Thailand Tax Profile Produced in conjunction with the KPMG Asia Pacific Tax Centre Updated: November 2013 Contents 1 Corporate Income Tax 1 2 International Treaties for the Avoidance of Double Taxation

More information

Number of retail outlets Number of retail outlets

Number of retail outlets Number of retail outlets Number 65708 of retail outlets Number of retail outlets Number of retail outlets Trends in total number of retail outlets 2002-2007 number / as stated number per million Table 2.3 % growth inhabitants

More information

TREATY MAKING - EXPRESSION OF CONSENT BY STATES TO BE BOUND BY A TREATY

TREATY MAKING - EXPRESSION OF CONSENT BY STATES TO BE BOUND BY A TREATY A 355043 COUNCIL OF EUROPE CONSEIL DE L'EUROPE TREATY MAKING - EXPRESSION OF CONSENT BY STATES TO BE BOUND BY A TREATY CONCLUSION DES TRAITÉS - EXPRESSION PAR LES ÉTATS DU CONSENTEMENT À ÊTRE LIÉS PAR

More information

Evaluating the Quotes and Selecting a Vendor

Evaluating the Quotes and Selecting a Vendor Evaluating the Quotes and Selecting a Vendor All evaluators are responsible for ensuring that the evaluation process is impartial, fair, and in accordance with MSH's policies and procedures and donor regulations.

More information

Triple-play subscriptions to rocket to 400 mil.

Triple-play subscriptions to rocket to 400 mil. Triple-play criptions to rocket to 400 mil. Global triple-play criptions will reach 400 million by 2017; up by nearly 300 million on the end-2011 total and up by 380 million on the 2007 total, according

More information

THE POST SHOW REPORT

THE POST SHOW REPORT THE POST SHOW REPORT Fair Convention and Congress Center Büyükçekmece Istanbul TABLE OF CONTENTS PAGE 1. SUBJECT OF SURVEY 3 1.1. SHOW INFO 3 1.2. PURPOSE OF SURVEY 3 1.3. METHOD AND SAMPLE STRUCTURE OF

More information

Chapter 4. Health Care Eligibility, Constraints, Availability of and Access to the Military Health System, Public Benefits and Health Insurance

Chapter 4. Health Care Eligibility, Constraints, Availability of and Access to the Military Health System, Public Benefits and Health Insurance Chapter 4 Health Care Eligibility, Constraints, Availability of and Access to the Military Health System, Public Benefits and Health Insurance This chapter contains information on the eligibility of IMS,

More information

Bangladesh Visa fees for foreign nationals

Bangladesh Visa fees for foreign nationals Bangladesh Visa fees for foreign nationals No. All fees in US $ 1. Afghanistan 5.00 5.00 10.00 2. Albania 2.00 2.00 3.00 3. Algeria 1.00 1.00 2.00 4. Angola 11.00 11.00 22.00 5. Argentina 21.00 21.00 42.00

More information

Food Market Diversification Approach Lithuanian case

Food Market Diversification Approach Lithuanian case Food Market Diversification Approach Lithuanian case Jolanta Drozdz, Artiom Volkov Agricultural Policy and Foreign Trade Division, Lithuanian Institute of Agrarian Economics CAP and the Competitiveness

More information

Foreign Obligations Notification Process

Foreign Obligations Notification Process Foreign Obligations Notification Process Santiago Aguilar Nuclear Regulatory Commission 1 Agreements for Peaceful Nuclear Cooperation Current agreements with the IAEA, 21 countries, and Taiwan. The agreements

More information

Proforma Cost for international UN Volunteers for UN Partner Agencies for 2016. International UN Volunteers (12 months)

Proforma Cost for international UN Volunteers for UN Partner Agencies for 2016. International UN Volunteers (12 months) Proforma Cost for international UN Volunteers for UN Partner Agencies for 2016 Country Of Assignment International UN Volunteers (12 months) International UN Youth Volunteers (12 months) University Volunteers

More information

Global Education Office MSC06 3850, 1 University of New Mexico Albuquerque, NM 87131-0001 Phone: (505) 277-4032, FAX: (505) 277-1867

Global Education Office MSC06 3850, 1 University of New Mexico Albuquerque, NM 87131-0001 Phone: (505) 277-4032, FAX: (505) 277-1867 Global Education Office MSC06 3850, 1 University of New Mexico Albuquerque, NM 87131-0001 Phone: (505) 277-4032, FAX: (505) 277-1867 NEW INTERNATIONAL STUDENT ENROLLMENT FALL 2014 The following charts

More information

Tble Home Team Visiting Team Home Team Visiting Team Home Team Visiting Team. Open Qualification Group A. 1st Round 2nd Round 3rd Round

Tble Home Team Visiting Team Home Team Visiting Team Home Team Visiting Team. Open Qualification Group A. 1st Round 2nd Round 3rd Round Open Qualification Group A 14th WORLD BRIDGE GAMES OPEN SERIES Group A 1 Netherlands Mexico Chile Netherlands Netherlands Denmark 2 Saudi Arabia Bosnia & Hrzna Switzerland Jordan Spain Germany 3 Korea

More information