Table of Contents. Preface. Chapter 1: The Netherlands 1

Size: px
Start display at page:

Download "Table of Contents. Preface. Chapter 1: The Netherlands 1"

Transcription

1 Preface v Chapter 1: The Netherlands The country Religion Multiculturalism The Dutch language History from prehistory to the Republic Golden Age The Kingdom of the Netherlands Society Economy The economic culture of the Netherlands Digitalization of Dutch society 9 Chapter 2: The Dutch Tax and Customs Administration the Belastingdienst Execution of legislation Core tasks Permanent task definition Basic values Business philosophy Strategic objectives, vision and mission 17 Chapter 3: Scope of Social Impact Scope of social impact Principal: the Minister of Finance Government Audit Office National Ombudsman Taxpayers European Union Relations with other government bodies Standardization by the business community and the government Societal responsibility Tax and customs authorities of other countries International tax administration organizations 26 ix

2 Chapter 4: Management of Integrity History Changes in society: dismantling the borders Integrity on the political agenda Concern for integrity: here to stay Changes in moral standards and values New questions on the agenda Democratizing moral authority Dotting the i s The importance of integrity: four-pronged approach The basic values The purpose of basic values Basic values in practice ARDI Training Integrity counsellors Communication Monitoring Evaluation framework Evaluation by colleagues Evaluation by managers Standards for integrity Criterion for appointing staff Criterion for integrity counsellor Three evaluation methods Reporting and registering incidents The Boomerang Conclusion Integrity investigations 48 Chapter 5: Trends in External Factors Changing society Globalization The technological evolution Environment, global warming and pollution Organizational trends Decentralization trends Harmonization of tax issues Merging processes Simplification of taxes 58 x

3 5.10. Individualization and the further need to improve compliance Governance and integrity Increasing need for professional staff Multicultural society Demographic trends Increased academic research on taxpayers compliance behaviour Increased need to raise revenue 65 Chapter 6: The Process of Tax Policymaking and Legislation Tax policy and legislation The role of the Dutch Tax and Customs Administration POWER Compliance costs and administrative costs Reducing the regulatory burden Rationalizing the administration of social security contributions Registration of new businesses with the Chamber of Commerce Standard Business Reporting the Dutch XBRL Taxonomy Project The Government Gateway Connection between administrative expenses for citizens and business (compliance costs) and administrative costs of tax administrations 77 Chapter 7: Taxes in the Netherlands Overview of taxes National taxes Local taxes Personal income tax Payroll tax and social security contributions Corporate income tax Dividend withholding tax Inheritance tax, gift tax and transfer tax Inheritance tax Gift tax Facilities on the inheritance of business assets 83 xi

4 Paying with works of art and objects of cultural and historical importance Tax on games of chance Value added tax Excise duty and consumption taxes Taxes on legal transactions Transfer tax Insurance tax Tax on passenger cars and motorcycles Motor vehicle tax Tax on heavy goods vehicles Environmental taxes Import duty International aspects of taxation in the Netherlands General Avoiding double taxation for resident taxpayers Relief of taxation at source under tax treaties Taxation of non-resident taxpayers Customs Import duties and taxes, and the role of the Dutch Customs Administration Customs procedures in the Netherlands 97 Chapter 8: Business Philosophy Business philosophy Target group orientation and integrated case management Careful action Service provision Compliance management Critical success factors Performance management 106 Chapter 9: Compliance Strategy DTCA compliance strategy Enforcement of the law Law application Client treatment strategies Service provision Supervision 117 xii

5 9.7. Audit Audit policy Horizontal monitoring Self-regulation Tax control framework Cooperation with tax intermediaries Supervision that makes a difference Intervention teams International exchange of information Voluntary disclosure scheme for offshore accounts From supervision to fraud detection Fiscal investigation Monitoring compliance Measuring compliance Effective tax debt collection Visible supervision Enforcement publicity Examples of national actions Collaboration SoFi number 137 Chapter 10: Base Registrations Introduction The Streamlining Basic Data programme Background to Streamlining Basic Data programme The policy behind the Streamlining Basic Data programme Positioning the DTCA 143 Chapter 11: Management Philosophy Why a management philosophy? Origin Guiding principle Frameworks Making management policy explicit National Tax District Office Planning and control cycle Business plan Policy plans Management contracts 149 xiii

6 Justification documents Recent developments in management philosophy Fiscal or Tax Monitor Goals and design Positioning Themes Client groups Types of questions and method Enhancing response Recommendations Main results 157 Chapter 12: Organizational Development of the DTCA: From Reorganization to Continuous Change Reason for reorganization in the 1990s Change of course Policy changes Old structure: means and process-oriented New structure: target group-oriented and integrated Restructuring of the business process Logistic management Data structuring Specific treatment process/income Tax System (IBS) Further developments The next DTCA Focus on processes Standardization The prospect of self-regulating teams Management teams Team as home base A new organizational structure Management teams Management of the DTCA at the concern level Hierarchy versus self-steering Self-steering requirements The need for stronger steering and coordination Tax Districts and the National Office for Tax Districts 176 xiv

7 Chapter 13: Processes Main processes Main processes: identification and registration of taxpayers The Tax Identification Number Main process: levying Pre-populated (or pre-completed) tax returns Main process: supervision Auditing EDP auditing Main process: supervision of the execution of non-tax legislation (customs) Main process: fraud detection Main process: collection Appeal procedures Mediation Main process: service provision Lifecycle of an enterprise and risk assessment Supporting processes Personnel and organization Finance Accommodation Information and automation Research and development Information and automation policy DTCA: an information-intensive organization Social developments Technological developments 206 Chapter 14: DTCA Typology DTCA typology Typology on the basis of legislation Typology on the basis of the DTCA products Typology on the basis of the characteristics of the taxpayer Typology on the basis of the processes Typology on the basis of a tax event 218 xv

8 Chapter 15: Ministry of Finance Main processes Mission statement of the Ministry of Finance Secretary-General Treasury Directorate-General for the Budget Directorate-General for Tax and Customs Policy and Legislation Directorate-General for the Tax and Customs Administration 222 Chapter 16: A More Detailed Description of the Directorate-General for the DTCA Introduction Cluster Strategy and Implementation Cluster Financial Management and HRM Cluster law execution Cluster Information Provision Policy Internal audit of the DTCA National Tax District Office 226 Chapter 17: Taxline Service 227 Chapter 18: Benefits Introduction Type of benefits Childcare benefits Rent benefits Health care benefits Process of payment of benefits 232 Chapter 19: Customs Introduction and task of the customs offices Competence of the customs offices Customs districts and offices Task of the customs offices Customs Information Centre (DIC) Customs change process ecustoms and AEO status 238 xvi

9 Chapter 20: The Organizational Structure of the DTCA Introduction Tax districts and customs regions Tax Districts and the National Office for Tax Districts Economies of scale Customs Other operational offices responsible for primary processes Facility centres 247 Chapter 21: Fiscal Information and Investigation Service (FIOD) General Organization Investigation FIOD investigation ECD investigation and inspection The ECD; clients Cooperation with the public prosecutor s office Information Relevant context of the FIOD and the ECD National cooperation International cooperation 254 Chapter 22: Centre for Professional Development and Communication 257 Chapter 23: B/CICT Centre for ICT Operational sector Focus areas Recent organizational change 262 Chapter 24: Facilitation of Service Provision Centre (CFD) 263 Chapter 25: Personnel Policy Introduction Personnel information 265 xvii

10 25.3. Personnel policy planning Personnel policy Terms of employment Mobility Management development Technical development Appraisal Job evaluation Personnel monitor Flexible employment conditions I Love Tax 278 Appendix: DTCA Indicators 279 xviii

Chapter 2. Core Business of a Tax Administration

Chapter 2. Core Business of a Tax Administration Chapter 2 Core Business of a Tax Administration The core tasks of a Tax Administration are centred around the implementation and enforcement of tax legislation and regulations. These activities include

More information

Macau SAR Tax Profile

Macau SAR Tax Profile Macau SAR Tax Profile Produced in conjunction with the KPMG Asia Pacific Tax Centre Updated: June 2015 Contents 1 Corporate Income Tax 1 2 Income Tax Treaties for the Avoidance of Double Taxation 5 3 Indirect

More information

Tax Risk Management. From risk to opportunity. Edited by Anuschka Bakker and Sander Kloosterhof IBFD

Tax Risk Management. From risk to opportunity. Edited by Anuschka Bakker and Sander Kloosterhof IBFD Tax Risk Management From risk to opportunity Edited by Anuschka Bakker and Sander Kloosterhof IBFD Foreword Acknowledgements v ix Chapter 1: Introduction to Tax Risk Management 1. 2. 3. 4. 5. 6. 7. 8.

More information

LORD CHANCELLOR S CODE OF PRACTICE ON THE MANAGEMENT OF RECORDS UNDER

LORD CHANCELLOR S CODE OF PRACTICE ON THE MANAGEMENT OF RECORDS UNDER LORD CHANCELLOR S CODE OF PRACTICE ON THE MANAGEMENT OF RECORDS UNDER SECTION 46 OF THE FREEDOM OF INFORMATION ACT 2000 NOVEMBER 2002 Presented to Parliament by the Lord Chancellor Pursuant to section

More information

KATHARINE HOUSE HOSPICE JOB DESCRIPTION. Advanced Nurse Practitioner (Independent Prescriber)

KATHARINE HOUSE HOSPICE JOB DESCRIPTION. Advanced Nurse Practitioner (Independent Prescriber) KATHARINE HOUSE HOSPICE JOB DESCRIPTION Advanced Nurse Practitioner (Independent Prescriber) Post Holder: Area of Work: Responsible to: Vacant Day Therapies Director of Nursing Services Mission To offer

More information

(i) The program shall prepare candidates who are familiar with the historical foundations of gifted and talented education;

(i) The program shall prepare candidates who are familiar with the historical foundations of gifted and talented education; Effective May 15, 2014 505-3-.90 GIFTED IN-FIELD EDUCATION ENDORSEMENT PROGRAM (1) Purpose. This rule states field-specific content standards for approving endorsement programs that prepare individuals

More information

Introduction of the tax law office of Jelle Folkeringa

Introduction of the tax law office of Jelle Folkeringa Introduction of the tax law office of Jelle Folkeringa As the client, you determine the target. I will add my creativity, expertise and passion in my work in finding solutions for challenging tax affairs

More information

Agenda item number: 5 FINANCE AND PERFORMANCE MANAGEMENT OVERVIEW AND SCRUTINY COMMITTEE FUTURE WORK PROGRAMME

Agenda item number: 5 FINANCE AND PERFORMANCE MANAGEMENT OVERVIEW AND SCRUTINY COMMITTEE FUTURE WORK PROGRAMME Agenda item number: 5 COMMITTEE FINANCE AND PERFORMANCE MANAGEMENT OVERVIEW AND SCRUTINY COMMITTEE DATE TUESDAY 17 JUNE 2003 TITLE OF REPORT RESPONSIBLE OFFICER FUTURE WORK PROGRAMME Ann Joyce, Head of

More information

Ghana Tax Data Cards. February 2016 www.kpmg.com.gh

Ghana Tax Data Cards. February 2016 www.kpmg.com.gh Tax Data Cards February www.kpmg.com.gh Contents Tax Data Cards A. Corporate Tax Rates B. Location Incentives C. Free Zone Enterprise D. Gains on Realisation of Assets or Liabilities and Gifts Received

More information

Guide to Japanese Taxes

Guide to Japanese Taxes Guide to Japanese Taxes CONTENTS 1. Introduction --------------------------------------------------------------------------------------------- 1 (1) Principle of Taxation under the Law (2) Self-Assessment

More information

Income in the Netherlands is categorised into boxes. The above table relates to Box 1 income.

Income in the Netherlands is categorised into boxes. The above table relates to Box 1 income. Worldwide personal tax guide 2013 2014 The Netherlands Local information Tax Authority Website Tax Year Tax Return due date Is joint filing possible Are tax return extensions possible Belastingdienst www.belastingdienst.nl

More information

Certified International Wealth Manager (CIWM) Final Examination Syllabus

Certified International Wealth Manager (CIWM) Final Examination Syllabus Certified International Wealth Manager (CIWM) Final Examination Syllabus Wealth Management 1 Basic concepts 1.1 Comparing outcomes of investments 1.2 Utility functions and indifference curves 1.3 Expected

More information

The Netherlands as the European business hub for Indonesian companies

The Netherlands as the European business hub for Indonesian companies The Netherlands as the European business hub for Indonesian companies a tax perspective 2012 edition By Vinod Kalloe, KPMG Meijburg & Co Netherlands Amsterdam 19 September 2012, Jakarta, Indonesia Content

More information

Master of Hospital Administration (MHA) Syllabus

Master of Hospital Administration (MHA) Syllabus Master of Hospital Administration (MHA) Syllabus Paper I Principles and Practice of Hospital Management and Administration Principles and practice of Management; Functions of Management; Management Techniques

More information

PRO - ACTIVE DISCLOSURES OF UNDER SEC 4 (1) OF THE RIGHT TO INFORMATION ACT 2005 OFFICE OF THE DIRECTOR GENERAL OF POLICE, CHENNAI-4.

PRO - ACTIVE DISCLOSURES OF UNDER SEC 4 (1) OF THE RIGHT TO INFORMATION ACT 2005 OFFICE OF THE DIRECTOR GENERAL OF POLICE, CHENNAI-4. PRO - ACTIVE DISCLOSURES OF UNDER SEC 4 (1) OF THE RIGHT TO INFORMATION ACT 2005 OFFICE OF THE DIRECTOR GENERAL OF POLICE, CHENNAI-4. (Extract of Rule 4(1) (b) of the Right to Information Act 2005.) (i)

More information

Chapter 1 Legislative Background and Tax Reform

Chapter 1 Legislative Background and Tax Reform Chapter 1 Legislative Background and Tax Reform The Chinese tax system has recently developed closely to the economic growth of the country. The entry of China into the World Trade Organization (WTO) and

More information

Revenue s Data Strategy

Revenue s Data Strategy Revenue s Data Strategy April 2010 1. Introduction. Data /Statistics Strategy for Revenue Commissioners 1.1 This Data/Statistics Strategy ( Data Strategy ) has been developed in accordance with a Government

More information

GERMANY TAX GUIDE. International Business Publications, USA Washington, DC, USA - Germany

GERMANY TAX GUIDE. International Business Publications, USA Washington, DC, USA - Germany GERMANY TAX GUIDE International Business Publications, USA Washington, DC, USA - Germany -3- GERMANY TAX GLIDE TABLE OF CONTENTS IMPORTANT INFORMATION FOR UNDERSTANDING GERMAN 10 STRATEGIC PROFILE 10 Geography

More information

C ONTENTS. Acknowledgments

C ONTENTS. Acknowledgments kincaidtoc.fm Page vii Friday, September 20, 2002 1:25 PM C ONTENTS Preface Acknowledgments xxi xxvii Part 1 CRM: Is It Right for Your Company? 1 Chapter 1 Commerce in the 21st Century 3 1.1 Understanding

More information

Table of Contents. Chapter 1: The FTT Proposal An Overview of Legal Issues Arising 1 by Oskar Henkow

Table of Contents. Chapter 1: The FTT Proposal An Overview of Legal Issues Arising 1 by Oskar Henkow Preface v Chapter 1: The FTT Proposal An Overview of Legal Issues Arising 1 by Oskar Henkow 1.1. Introduction 1 1.2. The tax subjects Financial institutions 3 1.2.1. Regulated financial institutions 3

More information

Annual Report FY 2014. Courtney M. Kay-Decker Director

Annual Report FY 2014. Courtney M. Kay-Decker Director Annual Report FY 2014 Courtney M. Kay-Decker Director TABLE of CONTENTS Department of Revenue Organizational Chart... 2 Department Mission, Vision, and Guiding Principles... 3 Department Core Functions...

More information

INTERNATIONAL COLLEGE OF CAMBRIDGE

INTERNATIONAL COLLEGE OF CAMBRIDGE INTERNATIONAL COLLEGE OF CAMBRIDGE DISTANCE EDUCATION SYLLABUS (Effective from the Calendar Year 2015 and Thereafter) www.icccampussrilanka.com SCHEME OF EXAMINATIONS Year Subject Duration (Hrs) Max Marks

More information

BIBLIOGRAPHY OF CONGRESS THEMES. @November 2013

BIBLIOGRAPHY OF CONGRESS THEMES. @November 2013 INTERNATIONAL ORGANIZATION OF SUPREME AUDIT INSTITUTIONS ORGANISATION INTERNATIONALE DES INSTITUTIONS SUPÉRIEURES DE CONTRÔLE DES FINANCES PUBLIQUES INTERNATIONALE ORGANISATION DER OBERSTEN RECHNUNGSKONTROLLBEHÖRDEN

More information

TABLE OF CONTENTS. Foreword The Unidroit Governing Council Members of the Study Goup Executive Summary

TABLE OF CONTENTS. Foreword The Unidroit Governing Council Members of the Study Goup Executive Summary TABLE OF CONTENTS Foreword The Unidroit Governing Council Members of the Study Goup Executive Summary INTRODUCTION v xix xxi xxiii xxix CHAPTER 1 FUNDAMENTAL CONCEPTS AND ELEMENTS 1 A. Master Franchise

More information

College Governance Statement of Principles, Scheme of Delegation and Terms of Reference

College Governance Statement of Principles, Scheme of Delegation and Terms of Reference College Governance Statement of Principles, Scheme of Delegation and Terms of Reference 1. Principles: 1.1 Background This document sets out the principles underpinning the College Corporation s work.

More information

FORUM ON TAX ADMINISTRATION

FORUM ON TAX ADMINISTRATION ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT FORUM ON TAX ADMINISTRATION Information Note: Tax Compliance and Tax Accounting Systems April 2010 CENTRE FOR TAX POLICY AND ADMINISTRATION TABLE

More information

RHODE ISLAND DEPARTMENT OF ENVIRONMENTAL MANAGEMENT FY 2002-2003 WORK PLAN - OFFICE OF MANAGEMENT SERVICES

RHODE ISLAND DEPARTMENT OF ENVIRONMENTAL MANAGEMENT FY 2002-2003 WORK PLAN - OFFICE OF MANAGEMENT SERVICES RHODE ISLAND DEPARTMENT OF ENVIRONMENTAL MANAGEMENT FY 2002-2003 WORK PLAN - OFFICE OF MANAGEMENT SERVICES I. Program Name and Description: The was created and expanded in 1996 by executive order of the

More information

Taxation (International and Other Provisions) Act 2010

Taxation (International and Other Provisions) Act 2010 Taxation (International and Other Provisions) Act 2010 CHAPTER 8 Explanatory Notes have been produced to assist in the understanding of this Act and are available separately 43.50 Taxation (International

More information

Supervision Large Business in the Netherlands

Supervision Large Business in the Netherlands Supervision Large Business in the Netherlands Contents Preface 1 The Netherlands Tax and Customs Administration Supervision 4 2 Compliance risk management strategy and individual account management 10

More information

Thinking Beyond Borders

Thinking Beyond Borders INTERNATIONAL EXECUTIVE SERVICES Thinking Beyond Borders Turkey kpmg.com Turkey Introduction A person s liability for Turkish tax is determined by residence status for taxation purposes and the source

More information

Table of Contents 2016-17 Biennial Budget Revenue, Department of

Table of Contents 2016-17 Biennial Budget Revenue, Department of Table of Contents 2016-17 Biennial Budget Revenue, Department of Agency Profile Revenue, Department of... 1 Tax System Management... 3 Debt Collection... 6 Minnesota Department of Revenue www.revenue.state.mn.us

More information

Introduction. Acknowledgments Support & Feedback Preparing for the Exam. Chapter 1 Plan and deploy a server infrastructure 1

Introduction. Acknowledgments Support & Feedback Preparing for the Exam. Chapter 1 Plan and deploy a server infrastructure 1 Introduction Acknowledgments Support & Feedback Preparing for the Exam xv xvi xvii xviii Chapter 1 Plan and deploy a server infrastructure 1 Objective 1.1: Design an automated server installation strategy...1

More information

Agenda Item #06-29 Effective Spring 2007 Eastern Illinois University Revised Course Proposal MGT 4500, Employee Staffing and Development

Agenda Item #06-29 Effective Spring 2007 Eastern Illinois University Revised Course Proposal MGT 4500, Employee Staffing and Development Agenda Item #06-29 Effective Spring 2007 Eastern Illinois University Revised Course Proposal MGT 4500, Employee Staffing and Development 1. Catalog Description a. Course Number: MGT 4500 b. Title: Employee

More information

German Tax Facts. The Expatriate Financial Guide to Germany

German Tax Facts. The Expatriate Financial Guide to Germany The Expatriate Financial Guide to Germany German Tax Facts Introduction Tax Year Assessment Basis Income Tax Taxation in Germany occurs at a national and municipal level. The Ministry of Finance controls

More information

Company Income Tax and Other Taxes

Company Income Tax and Other Taxes Company Income Tax and Other Taxes Company Taxation Arrangements The company tax rate (also known as the corporate) is 30%. The treatment of business expenditure for the mining and petroleum industries

More information

HOUSING AND LAND RIGHTS NETWORK H a b i t a t I n t e r n a t i o n a l C o a l i t i o n

HOUSING AND LAND RIGHTS NETWORK H a b i t a t I n t e r n a t i o n a l C o a l i t i o n HOUSING AND LAND RIGHTS NETWORK H a b i t a t I n t e r n a t i o n a l C o a l i t i o n National Habitat III Parallel-reporting Tool Evaluation of Habitat II Implementation Following the commitments

More information

COVERAGE: All Employees

COVERAGE: All Employees 1 of 6 POLICY STATEMENT: The County of Renfrew conducts annual performance appraisals to evaluate the employee s performance relative to corporate, departmental and position competencies and agreed to

More information

Government Services ACCOUNTABILITY STATEMENT

Government Services ACCOUNTABILITY STATEMENT BUSINESS PLAN 2000-03 Government Services ACCOUNTABILITY STATEMENT This Business Plan for the three years commencing April 1, 2000 was prepared under my direction in accordance with the Government Accountability

More information

Finance 12, 2011. August. www.cga.org/canada

Finance 12, 2011. August. www.cga.org/canada The Certified General Accountants Association of Canada s Pre-Budget Submission to the House of Commons Standing Committee on Finance August 12, 2011 100 4200 North Fraser Way, Burnaby, BC V5J 5K7 Telephone:

More information

RESPONSIBILITIES OF THE DEPARTMENT

RESPONSIBILITIES OF THE DEPARTMENT RESPONSIBILITIES OF THE DEPARTMENT The Ohio Revised Code (Section 5703.05) states that all powers, duties, and functions of the department of taxation are vested in and shall be performed by the Tax Commissioner...

More information

Declaration to be submitted by directors in the Applicant Company 1

Declaration to be submitted by directors in the Applicant Company 1 Form SNBFI/D1 Name of the Applicant Company: Declaration to be submitted by directors in the Applicant Company 1 1. Personal Details 1.1 Full name: 1.2 National Identity Card number: 1.3 Passport number:

More information

GST CONCEPT & STATUS

GST CONCEPT & STATUS GST CONCEPT & STATUS For Departmental Officers only Introduction The introduction of Goods and Services Tax (GST) would be a very significant step in the field of indirect tax reforms in India. By amalgamating

More information

RETAIL FINANCIAL PRODUCT: LIFE ASSURANCE

RETAIL FINANCIAL PRODUCT: LIFE ASSURANCE 18.0.14 The Minimum Competency Requirements for Retail Financial Products as detailed under the Minimum Competency Code 2011 RETAIL FINANCIAL PRODUCT: LIFE ASSURANCE SUBJECT MATTER COMPETENCIES 1. THE

More information

State Aid, Subsidy and Tax Incentives under EU and WTO Law. Claire Micheau. 0 Wolters Kluwer Law & Business

State Aid, Subsidy and Tax Incentives under EU and WTO Law. Claire Micheau. 0 Wolters Kluwer Law & Business State Aid, Subsidy and Tax Incentives under EU and WTO Law Claire Micheau 0 Wolters Kluwer Law & Business Summary of Contents About the Author Table of Contents List of Abbreviations Acknowledgements vii

More information

14. Corporate Tax and Depreciation

14. Corporate Tax and Depreciation 14. Corporate Tax and Depreciation Corporate income tax is levied on income from the worldwide operations of Czech tax residents and on Czech-source income of Czech tax non-residents. Czech tax residents

More information

Spanish Tax Agency. - Collection of the European Union s own revenues. Spanish Tax Agency

Spanish Tax Agency. - Collection of the European Union s own revenues. Spanish Tax Agency Spanish Tax Agency The Spanish Tax Agency was officially created by article 103 of Act 31/1990 of 27 December on the 1991 National Budget, although it only took real form on 1 January 1992. It is an organization

More information

COMMONWEALTH OF PUERTO RICO Supplemental Financial Information Report

COMMONWEALTH OF PUERTO RICO Supplemental Financial Information Report COMMONWEALTH OF PUERTO RICO Supplemental Financial Information Report August 15, 2013 General Fund Preliminary Revenues for Fiscal Year 2013 Compared to Fiscal Year 2012 General Fund preliminary total

More information

Thinking Beyond Borders

Thinking Beyond Borders INTERNATIONAL EXECUTIVE SERVICES Thinking Beyond Borders Vietnam kpmg.com Vietnam Introduction Tax residents of Vietnam are taxed on worldwide income, whereas non-tax residents are taxed on Vietnam-sourced

More information

China (Shanghai) Pilot Free Trade Zone. Consulate General of P.R. China in Toronto

China (Shanghai) Pilot Free Trade Zone. Consulate General of P.R. China in Toronto Officially launched on 29 September 2013 The first of its kind on the Chinese mainland Three years to build to meet international standards What is FTZ? Why is it now? How is it? What kind of business

More information

The New EU Clinical Trial Regulation Potential Impacts on Sites

The New EU Clinical Trial Regulation Potential Impacts on Sites The New EU Clinical Trial Regulation Potential Impacts on Sites Angela Papa Associate Director, Clinical Management PPD Pierre-Frédéric Omnes Director, Site Start-Up and Regulatory INC Research Faculty

More information

Income tax & social security in the Netherlands For employers and employees

Income tax & social security in the Netherlands For employers and employees Income tax & social security in the Netherlands For employers and employees MFFA Tax Advice would be happy to assist you if you have more questions after reading this brochure. Feel free to contact us

More information

How To Comply With The Foreign Account Tax Compliance Act

How To Comply With The Foreign Account Tax Compliance Act PRESENTATION ON THE FOREIGN ACCOUNT TAX COMPLIANCE ACT (FATCA) FOR CONSULTATIONS WITH THE INDUSTRY Prepared for the Meeting with ECCU Non-Bank Financial Institutions February 2014 EASTERN CARIBBEAN CENTRAL

More information

Ordinary Legislative Procedure

Ordinary Legislative Procedure Annex 4 LIST OF THE ARTICLES COMING UNDER ORDINARY LEGISLATIVE PROCEDURE The Treaty of Lisbon plans for extension of the so-called "codecision" procedure, which is now called "ordinary legislative procedure",

More information

M E M O R A N D U M. DATE: September 1, 2009. Prospective Vendors. Russell Guindon, Senior Deputy Fiscal Analyst Fiscal Analysis Division

M E M O R A N D U M. DATE: September 1, 2009. Prospective Vendors. Russell Guindon, Senior Deputy Fiscal Analyst Fiscal Analysis Division M E M O R A N D U M DATE: September 1, 2009 TO: FROM: SUBJECT: Prospective Vendors Russell Guindon, Senior Deputy Fiscal Analyst Fiscal Analysis Division Request for Proposal Senate Concurrent Resolution

More information

Emergency Incident Management Systems

Emergency Incident Management Systems Emergency Incident Management Systems Fundamentals and Applications LOUIS N. MOLINO, Sr.,WILEY- INTERSCIENCE A JOHN WILEY & SONS, INC., PUBLICATION CONTENTS Acknowledgments, vii About the Author, ix Preface,

More information

ROAD SAFETY GUIDELINES FOR TAH ROAD INFRASTRUCTURE SAFETY MANAGEMENT

ROAD SAFETY GUIDELINES FOR TAH ROAD INFRASTRUCTURE SAFETY MANAGEMENT I. GENERAL ROAD SAFETY GUIDELINES FOR TAH ROAD INFRASTRUCTURE SAFETY MANAGEMENT ANNEX III B i. The setting up and implementing of appropriate management procedures is an essential tool for improving the

More information

OFFICIAL GOVERNMENT GAZETTE

OFFICIAL GOVERNMENT GAZETTE OFFICIAL GOVERNMENT GAZETTE OF THE HELLENIC REPUBLIC VOLUME ONE Issue No: 163 21st September 2010 LAW NO: 3879 Development of Lifelong Learning and other provisions. THE PRESIDENT OF THE GREEK REPUBLIC

More information

Ageing strategies. Introduction. April 2011 On...

Ageing strategies. Introduction. April 2011 On... April 2011... Ageing strategies Introduction Following the general election in the Republic of Ireland (ROI) in February 2011, Kathleen Lynch was given ministerial responsibility for older people's issues.

More information

Tax Reform in Brazil and the U.S.

Tax Reform in Brazil and the U.S. Tax Reform in Brazil and the U.S. Devon M. Bodoh Principal in Charge Latin America Markets, Tax KPMG LLP Carlos Eduardo Toro Director KPMG Brazil Agenda Overview of Global Tax Reform Overview Organization

More information

City of Milwaukee. Comparative Revenue and Expenditure Report. W. Martin Morics Comptroller

City of Milwaukee. Comparative Revenue and Expenditure Report. W. Martin Morics Comptroller of Milwaukee Comparative Revenue and Expenditure Report W. Martin Morics Comptroller June 2006 Table of Contents I. Introduction... 2 II. Revenue Sources... 3 Page III. Local Taxes...4 IV. Property Taxes...5

More information

Business to Business Marketing Management

Business to Business Marketing Management Business to Business Marketing Management A global perspective SECOND EDITION Alan Zimmerman and Jim Blythe 13 Routledge jjj^^ Taylor & Francis Croup LONDON AND NEW YORK Contents List of case studies List

More information

for Research and Guiding Innovation for Positive R&D Outcomes Lory Mitchell Wingate

for Research and Guiding Innovation for Positive R&D Outcomes Lory Mitchell Wingate Project Management for Research and Development Guiding Innovation for Positive R&D Outcomes Lory Mitchell Wingate CRC Press Taylor & Francis Group BocaRaton London New York CRC Press is an imprint of

More information

EU Regulatory Trends in Data Protection & Cybersecurity What should be on the industry s agenda?

EU Regulatory Trends in Data Protection & Cybersecurity What should be on the industry s agenda? EU Regulatory Trends in Data Protection & Cybersecurity What should be on the industry s agenda? Dr. Jörg Hladjk Counsel European Data Protection & Privacy Practice Hunton & Williams, Brussels Cyber Security

More information

Risk Management Policy

Risk Management Policy Risk Management Policy PURPOSE: NEW/REVISED POLICY: The California State Student Association maintains a Risk Management Policy to ensure the ongoing identification of potential risks and threats to the

More information

HP Laptop & Apple ipads

HP Laptop & Apple ipads Shalom College Student 1:1 Laptop & ipad Program HP Laptop & Apple ipads Policy and Guidelines Booklet TABLE OF CONTENTS 1. Educational Opportunities of A 1 to 1 Laptop & ipad Program... 2 2. Overview

More information

MARKETING FINANCIAL SERVICES

MARKETING FINANCIAL SERVICES MARKETING FINANCIAL SERVICES Building a Better Bank: Strategies for Implementing a Marketing Process Bruce A. Clapp 1120 Connecticut Avenue, N.W. Washington, D.C. 20036 This publication is designed to

More information

Thinking Beyond Borders

Thinking Beyond Borders INTERNATIONAL EXECUTIVE SERVICES Thinking Beyond Borders Tanzania kpmg.com Tanzania Introduction Taxation of individuals under the Income Tax Act 2004 (ITA) is on the basis of both residence and source.

More information

Ordinance on Certified Public Accountant Examination

Ordinance on Certified Public Accountant Examination Ordinance on Certified Public Accountant Examination (Cabinet Office Ordinance No. 18 of March 25, 2004) Pursuant to the provisions of Articles 8, 9, 10 and 14 of the Certified Public Accountants Act (Act

More information

LINCOLNSHIRE COUNTY COUNCIL May 09. JEM Number: 4123

LINCOLNSHIRE COUNTY COUNCIL May 09. JEM Number: 4123 LINCOLNSHIRE COUNTY COUNCIL May 09 JOB DESCRIPTION DIRECTORATE: Development Division/Section/Branch: Service Development Service/Sub-Division: JOB TITLE: Highway Asset Manager JEM Number: 4123 GRADE: REPORTS

More information

Tampa Hillsborough Action Plan Gift Acceptance Procedures

Tampa Hillsborough Action Plan Gift Acceptance Procedures Tampa Hillsborough Action Plan Gift Acceptance Procedures Purpose The purpose of these procedures is to implement the Gift Acceptance Policy adopted by the Board of Directors of Tampa Hillsborough Action

More information

Charities, Trading and the Law

Charities, Trading and the Law Charities, Trading and the Law Second Edition Stephen Lloyd Senior Partner & Head of Charity and Social Enterprise, Bates Wells & Braithwaite Alice Faure Walker Consultant, Bates Wells & Braithwaite Bill

More information

Payroll Services. www.expatax.nl

Payroll Services. www.expatax.nl Payroll Services www.expatax.nl Contents 1. Payroll in the Netherlands 2. Services provided by Expatax 3. Information required A. Application wage tax number B. Authorization form C. Statement on the tax

More information

Information Pack for Applicants to the MIDLANDS CONNECT PROJECT TEAM

Information Pack for Applicants to the MIDLANDS CONNECT PROJECT TEAM Information Pack for Applicants to the MIDLANDS CONNECT PROJECT TEAM I. Midlands Connect: Strategic Context and progress to date The Midlands Connect (MC) Partnership started in 2014 and brings together

More information

Cambodia Tax Profile. kpmg.com.kh

Cambodia Tax Profile. kpmg.com.kh Cambodia Tax Profile kpmg.com.kh Content 1 2 Tax Profile Income Tax Treaties for the Avoidance of Double Taxation 6 Indirect Tax (e.g. VAT/GST) 7 8 Personal Taxation Other Taxes 9 11 Free Trade Agreements

More information

THE PROPERTY TAX PROTEST PROCESS

THE PROPERTY TAX PROTEST PROCESS THE PROPERTY TAX PROTEST PROCESS A summary of the appeal procedures under the Texas Property Tax Code Presented by: Jason C. Marshall THE MARSHALL FIRM PC 302 N. Market Suite 510 Dallas TX 75202 214.742.4800

More information

Protocol of Agreement. For a Tax Reform to a more inclusive Chile

Protocol of Agreement. For a Tax Reform to a more inclusive Chile Protocol of Agreement For a Tax Reform to a more inclusive Chile Santiago, July 8 th, 2014 The fiscal responsibility of financing permanent expenses with permanent income makes it imperative for the country

More information

Corporate Performance Management Customer Care Team

Corporate Performance Management Customer Care Team Corporate Performance Management Customer Care Team Title Annual Report 2009/2010 Subject Children s Services complaints and representations Creator Heather Maybury Version 7.0 Date July 2010 Status draft

More information

AGENCY MANAGEMENT FRAMEWORK FOR INSURANCE AGENT

AGENCY MANAGEMENT FRAMEWORK FOR INSURANCE AGENT GENERAL INSURANCE ASSOCIATION OF SINGAPORE AGENCY MANAGEMENT FRAMEWORK FOR INSURANCE AGENT APPENDIX B1 OF GIARR General Insurance Association of Singapore 180 Cecil Street, #15-01 Bangkok Bank Building

More information

TMF Group Croatia Amendments of the General Tax Act are now in force

TMF Group Croatia Amendments of the General Tax Act are now in force TMF Group Croatia Amendments of the General Tax Act are now in force The General Tax Act amendments came into effect on 17 March 2015. Please find below the most important changes: The definition of a

More information

GAO Work on Efforts to Reduce Tax Evasion and Tax Fraud Prepared for the Internal Revenue Service Oversight Board Public Meeting May 1, 2013

GAO Work on Efforts to Reduce Tax Evasion and Tax Fraud Prepared for the Internal Revenue Service Oversight Board Public Meeting May 1, 2013 United States Government Accountability Office Washington, DC 20548 GAO Work on Efforts to Reduce Tax Evasion and Tax Fraud Prepared for the Internal Revenue Service Oversight Board Public Meeting May

More information

FERRARI N.V. AUDIT COMMITTEE CHARTER (Effective as of January 3, 2016)

FERRARI N.V. AUDIT COMMITTEE CHARTER (Effective as of January 3, 2016) FERRARI N.V. AUDIT COMMITTEE CHARTER (Effective as of January 3, 2016) For so long as shares of Ferrari N.V. (the Company ) are listed on the New York Stock Exchange ( NYSE ) and the rules of the NYSE

More information

U.S. Taxation of Foreign Investors

U.S. Taxation of Foreign Investors U.S. Taxation of Foreign Investors By Richard S. Lehman & Associates Attorneys at Law Copyright 2004 Copyright by Richard S. Lehman Page 1 U.S. Taxation of Foreign Corporations And Nonresident Aliens General

More information

Joint Audit Participants Guide

Joint Audit Participants Guide Joint Audit Participants Guide TABLE OF CONTENTS 1. Introduction... 3 1.1 Definition... 3 1.2 When to consider a joint audit... 4 1.3 Objectives... 4 1.4 Organizing and Managing... 5 2 Participants of

More information

GOVERNMENT OF BERMUDA Ministry of Education. Public School Reorganization: A Consultation

GOVERNMENT OF BERMUDA Ministry of Education. Public School Reorganization: A Consultation GOVERNMENT OF BERMUDA Ministry of Education Public School Reorganization: A Consultation March 2015 GOVERNMENT OF BERMUDA Ministry of Education 14 Waller s Point Road St. David s DD 03 Bermuda P.O. Box

More information

VOTE Accident. Insurance. B.5 Vol.I 1

VOTE Accident. Insurance. B.5 Vol.I 1 VOTE Accident Insurance B.5 Vol.I 1 Accident Insurance Overview Appropriations sought for Vote Accident Insurance in 2000/01 total $490.701 million. This is intended to be spent as follows: $3.438 million

More information

MALTA Jurisdictional Guide

MALTA Jurisdictional Guide MALTA Jurisdictional Guide GENERAL INFORMATION The Republic of Malta is situated in the centre of the Mediterranean, south of Sicily, east of Tunisia and north of Libya. Malta gained its independence from

More information

October 2014. Board Member Recruitment

October 2014. Board Member Recruitment October 2014 Board Member Recruitment Queens Cross Housing Association is an innovative and dynamic communitybased housing association located in the north west of Glasgow. The housing sector is facing

More information

1004 VEHICLE AND FLEET SERVICE POLICY. I. Legislative Authority:

1004 VEHICLE AND FLEET SERVICE POLICY. I. Legislative Authority: 1004 VEHICLE AND FLEET SERVICE POLICY I. Legislative Authority: This policy is written in accordance with legislation passed by the Arkansas General Assembly, (Arkansas Code: 19-4-902, 19-4-905, 19-4-907,

More information

CHAPTER 4 Collector General

CHAPTER 4 Collector General CHAPTER 4 Collector General Role of the Division: The Division has responsibility for the collection and lodgement of the major taxes, plus many of the smaller taxes, namely: Value Added Tax Income Tax

More information

THE FUNCTIONS AND ORGANISATION STRUCTURE OF THE PRIME MINISTER S OFFICE, REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT (PMO-RALG)

THE FUNCTIONS AND ORGANISATION STRUCTURE OF THE PRIME MINISTER S OFFICE, REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT (PMO-RALG) THE UNITED REPUBLIC OF TANZANIA THE FUNCTIONS AND ORGANISATION STRUCTURE OF THE PRIME MINISTER S OFFICE, REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT (PMO-RALG) (Approved by the President on 3 rd June,

More information

R162-2f-206c. Certification of Continuing Education Course. (1) (a) The division may not award continuing education credit for a course that is

R162-2f-206c. Certification of Continuing Education Course. (1) (a) The division may not award continuing education credit for a course that is R162-2f-206c. Certification of Continuing Education Course. (1) (a) The division may not award continuing education credit for a course that is advertised in Utah to real estate licensees unless the course

More information

Northern Delaware Intergroup Bylaws January 2010

Northern Delaware Intergroup Bylaws January 2010 Northern Delaware Intergroup Bylaws January 2010 Article I Name The name of this incorporation shall be Northern Delaware Intergroup and shall be referred to hereinafter as Intergroup. Article II Purpose

More information

Oppor o t r unit i ie i s e s W it i hin i T h T e e M alt l e t s e e s e Fin i ancia i l l S ec e to t r o Banking

Oppor o t r unit i ie i s e s W it i hin i T h T e e M alt l e t s e e s e Fin i ancia i l l S ec e to t r o Banking Opportunities Within The Maltese Financial Sector Banking Growth of the Industry Malta s international banking centre has been gaining considerable ground in establishing itself as a finance hub in the

More information

Papua New Guinea Tax Profile

Papua New Guinea Tax Profile Papua New Guinea Tax Profile Produced in conjunction with the KPMG Asia Pacific Tax Centre Updated: June 2015 Contents 1 Corporate Income Tax 1 2 Income Tax Treaties for the Avoidance of Double Taxation

More information

Act No. 2 of 2015 BILL

Act No. 2 of 2015 BILL Legal Supplement Part A to the Trinidad and Tobago Gazette, Vol. 54, No. 9, 29th January, 2015 Fifth Session Tenth Parliament Republic of Trinidad and Tobago REPUBLIC OF TRINIDAD AND TOBAGO Act No. 2 of

More information

Annual International Bar Association Conference 2015 Vienna Recent Tax Developments in the Czech Republic

Annual International Bar Association Conference 2015 Vienna Recent Tax Developments in the Czech Republic Annual International Bar Association Conference 2015 Vienna Recent Tax Developments in the Czech Republic Helena Navrátilová Kocián Šolc Balaštík, advokátní kancelář, s.r.o. hnavratilova@ksb.cz 1. RECENT

More information

CHINA TAX, ACCOUNTING, AND AUDIT IN 2014-2015. IV. Accounting, Audit and Tax Compliance V. International Taxation

CHINA TAX, ACCOUNTING, AND AUDIT IN 2014-2015. IV. Accounting, Audit and Tax Compliance V. International Taxation TAX, ACCOUNTING, AND AUDIT IN CHINA 2014-2015 I. China s Tax System II. China s Business Taxes III. Individual Income Tax IV. Accounting, Audit and Tax Compliance V. International Taxation Produced in

More information

Malawi Article I Article II

Malawi Article I Article II Malawi Convention between his majesty in respect of the United Kingdom of Great Britain and Northern Ireland and her majesty the Queen of the Netherlands for the avoidance of double taxation and the prevention

More information

Transport and planning in France

Transport and planning in France AFD Formes urbaines et transport urbain Transport and planning in France 10 and 11 June 2010 Thomas Vidal CERTU / DD Ministère de l'écologie, de l'énergie, du Développement durable et de la Mer www.developpement-durable.gouv.fr

More information