Spanish Cadastre: Collaborative maintenance and dissemination

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "Spanish Cadastre: Collaborative maintenance and dissemination"

Transcription

1 . Roma, November 2014 Spanish Cadastre: Collaborative maintenance and dissemination Amalia Velasco Martín-Varés Sapnish Directorate General for Cadastre

2 1. Introduction 2. Cadastral Procedures 3. Agreements 4. Cadastral Information System 5. Customers care

3 1. Introduction The Spanish Cadastre is principally a fiscal cadastre, whose databases of cadastral values of rural and urban real estate are the basis for the calculation of real estate tax and other local, regional and national taxes. But this is not its only purpose: it is also a territorial database allowing the location and identification of cadastral parcels and the assignment of the cadastral reference, as well as the supply of graphic and literal information to other public entities.

4 1. Introduction The Spanish Cadastre is a register that describes the real estates and gives them a value Real Estate Identification data: cadastral reference, province, municipality, addresses or location. Juridical data of real estate: Titleholders name and national identity number, addresses of titleholders and the notification address, date of acquisition and rights data. Physical data of real estate: land area, representation of the Buildings (even with the description of every floor) buildings area, class of crops, and other data of the constructions Economic data of the real estates: value of land, value of construction and cadastral value, criteria and valuating module, real estate taxable value, exemptions and benefits.

5 COD. DELEGACIÓN COD. MUNICIPIO 80 Barcelona 279 TERRASSA REFERENCIA CATASTRAL COD. VÍA PÚBLICA NÚM. D 2565 RB PARE ALEGRE, DEL 71 CROQUIS A ESCALA 1: 150 Fecha de impresión: miércoles, 01 de abril de :16:28 PLA NTA 1 A 5 1 TZA 1 TZA 41 V.1 PLANTA BAJA 22 COMUN 46 V.2 36 V.3 1 TZA COD. DELEGACIÓN COD. MUNICIPIO 80 Barcelona COD. VÍA PÚBLICA NÚM. D 2565 RB PARE ALEGRE, DEL 71 CROQU IS A ESCALA 1: 150 Fecha de impresión: miércoles, 01 de abril de :15:42 SUPERFICIE PARCELA : 136 m² V.1 42 RESIDENCIAL USO PROPIO V.2 47 RESIDENCIAL USO PROPIO V.3 37 RESIDENCIAL USO PROPIO COMUN 22 COMUN TOTAL 148 SUPERFICIE PARCELA : 136 m² AAP 28 APARCAMIENTO C.1 27 COMERCIO USO PROPIO C.2 29 COMERCIO USO PROPIO C.3 29 COMERCIO USO PROPIO COMUN 22 COMUN TOTAL Introduction The cadastral value for each property is determined objectively from the data in the Real Estate Cadastre. COD. DELEGACIÓN COD. MUNICIPIO 80 Barcelona 279 TERRASSA REFERENCIA CATASTRAL COD. VÍA PÚBLICA NÚM. D DG1071B 2565 RB PARE ALEGRE, DEL 71 C.C. Croquis Catastral 22 COMUN 27 C.1 29 C TERRASSA REFERENCIA CATASTRAL DG1071B 28 AAP DG1071B 29 C.3 C.C. Croquis Catastral PLANTA GENER AL SUPERFICIES SEGÚN USOS Código Sup. en m² Descripción CROQU IS A ESCALA 1: 150 Fecha de impresión: miércoles, 01 de abril de :14:35 SIGCA C.C. Croquis Catastral 2 VTZA SUPERFICIES SEGÚN USOS Código Sup. en 41m² Descripción 5 VI V 2 VTZA SIGCA 95 VII 4 V 2 VTZA SUPERFICIE PARCELA : 136 m² SUP ERF ICI E CO NS TRU IDA Sobre Rasante : 970 m² Bajo Rasante : 0 m² TOTAL : 970 m² FOTOGRAFÍA SIGCA Physical data of real estate: land surface, buildings surface, conservation status of the constructions use (legal and actual one), typology, year of construction..

6 1. Introduction The Spanish Cadastre, to achieve its main task (valuation) in a proper way, has as priority to keep a regularly updated database. The Law stipulates the duty of the cadastral titleholder and any other person to collaborate with the cadastre the obligation to declare of the individuals subject to become cadastral titleholders as owners of any of the rights that originate registration the obligation of notaries, property registrars, local authorities and other public institutions that act over the territory to communicate all change in the characteristics of the real estates to the cadastre. The Spanish Cadastre, unlike the Land Register, is compulsory. All the properties have to be registered in it

7 1. Introduction The Spanish General Directorate for Cadastre is responsible of creation, maintenance and diffusion of the cadastral data either directly or in collaboration with local authorities and other public entities, Employees: employees, 93% in regional and province offices (52) Alliances with other collaborators

8 Daily update Massive update the changes are captured and reflected in the data base by the 52 Cadastral Management Offices, with the help of the collaborating administrations and profesionals. Results of the cadastral update in 2013 Number of changes of titleholder in our own offices Number of changes of titleholder by collaborating administration Number of changes of titleholder by Notaries and Property Registers Number of Urban units updated in our offices Number Urban units updated by collaborating administration

9 1. Introduction In order to keep up to date the information we use different procedures and alliances Inclusion of of the the properties is is compulsory: declarations Institutional colaboration: Notary Notary and and Land Land Register, Tax Tax Admnistration, Local Local Governments and and other other entities (communications/ informations supply) Updating mass mass actions: Collective Real Real Estates Valuations Following-up and and checking: solving inconsistency, unregistered properties, inspection A wide range of sources of information How do we obtain the cadastral information?

10 2. Cadastral Procedures Direct action DGC At the request of citizens Other competent Adms. Inspection Data collection of unregistered properties (Regularización ) Mass valuation Solving inconsistencies Corrections Self declarations Applications Appeals Solving inconsistencies Corrections Communications

11 2. Cadastral Procedures Communications Other Public Administrations cooperation Compulsory Citizens released from the responsability of self declaration Breaking down bureaucratic steps. They send information, it loads automatically into our database: No papers 1.Notaries and land registers 2.Tax department (Persons data) 3.Municipalities 4.Other Administrations (expropiations ) Their responsibility. No cadastral approval Only control of the quality

12 2. Cadastral Procedures Self Declarations Models 901N: Legal data changes: ownership, co-ownership,easement, ownership,easement, Documentation: Deed of sale, purchasing contracts, deed of inheritance 902N: Physical data changes: nuew buildings, refursbishment, division n into urban real estate Documentation: Notarial documents, technical documents, maps, photographs 903N: Division, assemblage, addition, segregation Documentation: Notarial documents, maps (before and after) 904N: Demolition, change of use or crop Documentation: Technical documents, maps, administrative authorization Of course with the help p rofesionals

13 Information flow Other Other Provincial Offices Cooperation agreements Local Authorities Local Authorities Agreements Communications Information supply PIC 3. Agreements Notaries Communications Information Supply Other Other Administrations Cadastre Professional associations (Real (Real Estate Estate Agents; Agents; topogtafs,lawyers, topogtafs,lawyers, etc) etc) PIC Information Supply Land Registries Land Registries Communications

14 3. Agreements ALLIANCES: Agreements with Municipalities and other Public Entities ies processing cadastral procedures The The strategy consists of of considering the the collaborators as as providers and and beneficiaries of of the the Spanish General Directorate for for Cadastre: they they help help us us to to maintain our our data data base base updated, they they acquire all all necessary data data for for their their taxation and and other other goals goals Data Data is is electronically provided by by collaborators; they they can can even even process the the information working directly in in our our system or or sending data data through the the E-Office

15 Municipal taxs 3. Agreements Recurrent Property tax Municipalities are very much interested in colaborating with cadastre in updating the cadastral data base

16 3. Agreements. Notaries and Land Registers Notary Land Register Performs acts in legal affairs Witnessing signatures in documents Gives probative value in transactions (purchase contracts, inheritances, power of attorney) Gives total guarantee to the registered documents Registered person is considered to be the undisputed owner Differences Land Registry Cadastre Public Purpose: legal Department of Justice Voluntary Restrictive access Purpose: Multi Purpose (Fiscal) Tax Department Compulsory The registration rights enjoy the presumption of truthfulness in accordance with principles de legitimacy and publicity, but us the supreme court have established that this presumption of truthfulness does not reach to the circumstances de facto : extension of the parcel, exact situation (maps), characteristics,.

17 3. Agreements. Notaries and Land Registers Purchasing contracts and others Not Compulsory Private contract Individual Cadaster Compulsory Not Compulsory Deed of sale Notary Perform acts in legal affairs Cadastral reference Land Register Registration Public register Cadaster

18 3. Agreements. Notaries and Land Registers Total Notaries Total Land Registers aprox aprox. Data sent movements communications (Deeds of sale) changes ownership automatically (50%)

19 3. Agreements. Notaries and Land Registers Sending and receiving information Notaries Land Register Cadastral Virtual Office (electronic site (SEDE) Interrelate Registered users

20 3. Agreements. Other agents that works in the territory Obligation to communicate changes in the real estates And also agreements to share information

21 Check Inspection Statements Communications And appealings and claims Valuation Procedure Planning Market studies 3.. Agreements. Other agents that works in the territory They give us information accesible on line We incorporate it in our Cadastral information system. SIGCA For internal and external Users

22

23 4. Cadastral Information System The Cadastral Information System is a dynamic, open system with numerous flows of interchange of information with multiple external agents who interact with the Cadastre s databases both as suppliers of information and as users and clients

24 4. Cadastral Information System Change of business model. From a fiscal cadastre to a multipurpose cadastre, fixing of a public policy of maintenance and dissemination of cadastral information From a direct processing to management and control. Transition from a corporate system to a system of information available to all agents collaborators Definition of services available. Collaboration Scenarios Identity Management

25 Data protection policy 4. Cadastral Information System Users: Citizens have open access to all data except those subject to Data Protection Law. (Personal data of the owner and value data) Public Administrations (performance of their competencies) Identified cadastral owners can also access to their own protected data Quality policy

26 4. Cadastral Information System ICT as necessary support of the cadastral business model, developing new opportunities, creating value, beyond the mere mechanization Strategic commitment of the cadastre by ICT Characterization Open System: maintenance and dissemination of information. Updated System: continuously integrating various sources of information. Dynamic System: capable of responding to the needs of the business Normalizer System: as a guarantee of quality of data, products and procedures Centralized/ decentraliced responsibility of preserving the quality of the data in the corresponding territorial area Geographic information system: integrates graphical information of the territory with the alphanumeric information.

27 SIGECA (SI Cadastral management): Integrated Management of ALL the procedures for updating the Cadastre Exchange of information with ALL the external agents Definition, production and management of cadastral documents Consultation and certification of alphanumeric information. SIGCA (SI cadastral Graphic System): Maintenance of the graphical information (cartography, FXCC, images). Creation of thematic maps. Georeferencing Consultation and certification of alphanumeric and graphical information. Tools for valuation (f.e. areas of value, values reports) SAUCE (Cadastral manteinance): Validación y valoración 4. Cadastral Information System Aplications

28 Cadastral Virtual Office, (Electronic Site (SEC)) 4. Cadastral Information System Aplications Query and certification of alphanumeric and graphical information (citizens, registered users, CIP). Query of the processing status of files. Online aplications.notification by appearance Exchange of information with colaborators. Regular XML Files Direct Connection Registration of administrative files Direct Recording of alterations of ownership Desktop of cadastral applications(citrix) Web services

29 Users Collaboration Scenarios 4. Cadastral Information System Municipality Exchanging XML files. Standarized Exchange formats Accessing directly to the Cadastral applications and tools that we serve in a CITRIX platform Municipality Municipality Web Services of query and update of information with exchange formats.

30 Users 2500 internal users ( Cadastre staff) Users / organizations managed by the electronic Office 4. Cadastral Information System Organizations users Registered Users Users with direct access to applications of cadastre Evolución anual

31 4. Cadastral Information System Evolution of Cadastral Information System Highly decentralized system 1998 Establishment of BD (centralized BDNC) 1999 Continuous GIS for all the Spanish territory 2003 CVO Cadastral Virtual Office 2004 Cartography in CVO 2007 Collaboration Scenarios (Citrix, XML, Web Services) Electronic Site of Cadastre. E government (procidings Consolidation of application servers and data servers 2011 Electronic notifications Electronic Document administration without paper.digitalitation 31

32 4. Cadastral Information System Internal users Companies Profesionals Regional Public Administration Central Public Administration Notaries and Land Registrars Citizens Control of users

33 6. Customer service Face to face : 52 provincial offices Call center E-Office Cadastral Virtual Office(SEDE) Cadastral Information Points (PIC) Net of collaborating agents (3.800 aprox.) Location: Public administrations Professional associations Others Less than 20 Km Computer conected to General Directorate Electronic site. Controled by SDGC General Information Certificates Issue of electronic notifications

34 . Roma, November 2014 In order to achieve their objectives the Spanish Cadastre has had to develop A win win approach Conclusions A legislation that obliges citizens and public administrations to declare and collaborate with cadastre. Standardized procedures and exchange formats. Instructions to the collaborators and mechanisms for quality control A solid centralized information system Flexible ITC applications. A Cadastral Virtual Office that provides data, tools and services to citizens and public administrations. And a rigorous system to control the users

35 . Roma, November 2014 Thank you for your attention!!! sedecatastro.gob.es Amalia Velasco Martín-Varés Sapnish Directorate General for Cadastre

Evolution of the Spanish Cadastre

Evolution of the Spanish Cadastre Hacienda y resupuestos Evolution of the Spanish Cadastre Now, more inclusive and interoperable Amalia Velasco Martín-Var Varés, nternational Affairs Coordinator Spanish Directorate General for Cadastre

More information

Amalia Velasco Martín-Varés, International Affairs Coordinator Spanish Directorate General for Cadastre

Amalia Velasco Martín-Varés, International Affairs Coordinator Spanish Directorate General for Cadastre One step further: Everybody can now freely download and use the Spanish Cadastral Information by a new license agreement http:// sedecatastro.gob.es Amalia Velasco Martín-Varés, International Affairs Coordinator

More information

CVO SPANISH CADASTRAL INTERNET OFFICE.

CVO SPANISH CADASTRAL INTERNET OFFICE. CVO SPANISH CADASTRAL INTERNET OFFICE. An open space for sustainable quality in cadastral data, working with land management administrations. Carmen Conejo Fernandez. Carmen.conejo@catastro.meh.es Roberto

More information

Agenzia del Territorio - Largo Leopardi, 5-00185 Roma - THE ITALIAN CADASTRAL SYSTEM MANAGING BODY AGENZIA DEL TERRITORIO

Agenzia del Territorio - Largo Leopardi, 5-00185 Roma - THE ITALIAN CADASTRAL SYSTEM MANAGING BODY AGENZIA DEL TERRITORIO PLENARY SESSION 1 Knowledge to manage The Italian Cadastre and the Real Estate Taxation Franco Maggio Central Director for Cadastre and Cartography Agenzia del Territorio - Largo Leopardi, 5-00185 Roma

More information

HIDDEN BUILDINGS PROJECT

HIDDEN BUILDINGS PROJECT UNECE Working Party on Land Administration HIDDEN BUILDINGS PROJECT an Italian best practice for a more effective land administration Eng. Marco SELLERI WPLA SIXTH SESSION Geneva, 19 th of June, 2009 Agenzia

More information

Innovation, Quality and Improvement of Registry Services

Innovation, Quality and Improvement of Registry Services versione 11 dicembre 2013 Innovation, Quality and Improvement of Registry Services Cristiano Cannarsa Chairman and Chief Executive Officer Sogei S.p.A. Presidenza Italiana del Comitato Permanente del Catasto

More information

The Land Registration System in Italy Principles, organization and evolution. Aldo de Luca Central Director Land Registration and Legal Affairs

The Land Registration System in Italy Principles, organization and evolution. Aldo de Luca Central Director Land Registration and Legal Affairs The Land Registration System in Italy Principles, organization and evolution Aldo de Luca Central Director Land Registration and Legal Affairs Rome, November 20 th 2014 The principle of real consent: a

More information

Purchasing Property in Greece. For Non European Citizens

Purchasing Property in Greece. For Non European Citizens 1 Purchasing Property in Greece For Non European Citizens The purchase of Greek property is governed by Greek Civil Code (articles 947-1345). Other provisions and property law rules exist in other books

More information

BUYING A PROPERTY IN PORTUGAL

BUYING A PROPERTY IN PORTUGAL I - FORMALITIES 1. Purchase and Sale of Properties: According to the Portuguese Civil Code, the purchase and sale of any immovable property, urban or rural, must be consigned on a notary deed. Due to the

More information

ISTANBUL DECLARATION ON CADASTRE IN THE WORLD CADASTRE SUMMIT 2015

ISTANBUL DECLARATION ON CADASTRE IN THE WORLD CADASTRE SUMMIT 2015 ISTANBUL DECLARATION ON CADASTRE IN THE WORLD CADASTRE SUMMIT 2015 Let us Cadastre the World... 1. INTRODUCTION Land had represented wealth and power from the first settlement to the end of 1700s. As a

More information

FMA Law Notification, Representation, and Submission Guidelines. FMA Notification and Representation Process

FMA Law Notification, Representation, and Submission Guidelines. FMA Notification and Representation Process These guidelines are intended to assist tax administrators and First Nation legal counsel in summarizing requirements concerning notification, and the submission of First Nation laws. These Guidelines

More information

The Multipurpose Hungarian Unified Land Registry System

The Multipurpose Hungarian Unified Land Registry System The Multipurpose Hungarian Unified Land Registry System András Osskó Cadastral Information System A Resource for Land Management Policies Rome, Italy 10-11 December 2008 Republic of Hungary is located

More information

THE FRENCH LAND ADMINISTRATION

THE FRENCH LAND ADMINISTRATION THE FRENCH LAND ADMINISTRATION FROM THE ORIGINS TO OUR DAYS GENERAL TAX DIRECTORATE 1. BACKGROUND The French Cadastre derives from the napoleonian Cadastre and applies to all urban and rural properties

More information

Rechtsanwälte, Lawyers, Abogados, Advocaten

Rechtsanwälte, Lawyers, Abogados, Advocaten Diana Zuuring Ricardo Soriano nr 20, 3C 29601 Marbella, Malaga, Spain Tel: (34) 952906185 Fax: (34) 952816813 www.zuuring.com e-mail: diana@zuuring.com Rechtsanwälte, Lawyers, Abogados, Advocaten Introducing

More information

Planned changes to registration of data concerning real property. Surveyor Vibeke Stærdahl Nielsen

Planned changes to registration of data concerning real property. Surveyor Vibeke Stærdahl Nielsen Planned changes to registration of data concerning real property Surveyor Vibeke Stærdahl Nielsen Two authorities Danish Geodata Agency Ministry of the Environment Location The Land Registry Ministry of

More information

Surveyors looking for a reform of their system

Surveyors looking for a reform of their system The Spanish Example Surveyors looking for a reform of their system PEDRO ORTIZ Member of the Executive-Board in the Head of the International Affairs in COITT Vice-President of IG-PARLS-SP in COITT Delegate

More information

University of Colima, México.

University of Colima, México. MEXICO COLIMA University of Colima, México. Government Offices, Old Situation Government of Colima State,, México A New Era Of Management for the Government of Colima A New Era of Management for the Government

More information

Henry Miller. 12-15% should be added to the price of a property as a guide. Below is a breakdown.

Henry Miller. 12-15% should be added to the price of a property as a guide. Below is a breakdown. BUYER`S GUIDE One`s destination is never a place, but a new way of seeing things Henry Miller INTRO The warm and predictable climate, a unique blend of modernisation and ancient beauty, endless stretches

More information

Sources of law and information

Sources of law and information Sources of law and information 1. What are the main sources of real estate law? The main sources are the: Civil Code. Real Estate Act 1998. Mortgage Act 1946 (governs mortgage agreements and other in rem

More information

ANNOTATED MODEL ARTICLES OF INCORPORATION for a Riverkeeper in Florida

ANNOTATED MODEL ARTICLES OF INCORPORATION for a Riverkeeper in Florida ANNOTATED MODEL ARTICLES OF INCORPORATION for a Riverkeeper in Florida Prepared by Philip A. Moffat, Student University of Florida Conservation Clinic 1 Fredric G. Levin College of Law Thomas T. Ankersen,

More information

Property Management System

Property Management System Property Management System 3 For more information or for a demonstration of the Forté Property Management System please contact: Dylan Rawlins 083 407 6280 dylan@mapserver.co.za The Importance of Property

More information

China s Land Registration:Situation, Challenges and Efforts

China s Land Registration:Situation, Challenges and Efforts China s Land Registration:Situation, Challenges and Efforts Huanle He, China 1. Overview of China's Land Registration 1.1 History of China s Land Registration China's land registration has a very long

More information

INSTRUCTIONS for filling in the form (390 VIES) "Summary statement regarding the intra- Community deliveries/procurements/supplies"

INSTRUCTIONS for filling in the form (390 VIES) Summary statement regarding the intra- Community deliveries/procurements/supplies 1 INSTRUCTIONS for filling in the form (390 VIES) "Summary statement regarding the intra- Community deliveries/procurements/supplies" 1.1. The summary statement is submitted monthly, according to the conditions

More information

Lawyers of LF «Dmitrieva & Partners» have prepared the list of top news in the field of taxation for the last two weeks

Lawyers of LF «Dmitrieva & Partners» have prepared the list of top news in the field of taxation for the last two weeks REVIEW OF THE MAIN EVENTS IN THE SPHERE OF TAXATION Lawyers of LF «Dmitrieva & Partners» have prepared the list of top news in the field of taxation for the last two weeks The State Fiscal Service of Ukraine

More information

CADASTRE OF REAL ESTATES IN THE CZECH REPUBLIC MAIN CHARACTERS AND EVOLUTION TRENDS

CADASTRE OF REAL ESTATES IN THE CZECH REPUBLIC MAIN CHARACTERS AND EVOLUTION TRENDS CADASTRE OF REAL ESTATES IN THE CZECH REPUBLIC MAIN CHARACTERS AND EVOLUTION TRENDS SVATAVA DOKOUPILOVÁ CZECH OFFICE FOR SURVEYING, MAPPING AND CADASTRE PCC workshop ROME 10 11.12.2008 CONTENT Basic data

More information

Mineral rights ownership what is it and why is it so unique in the USA?

Mineral rights ownership what is it and why is it so unique in the USA? Mineral rights ownership what is it and why is it so unique in the USA? Introduction This document is designed to explain the concept of mineral rights ownership, and how such ownership differs between

More information

LAW ON ELECTRONIC TRANSACTIONS

LAW ON ELECTRONIC TRANSACTIONS Lao People s Democratic Republic Peace Independence Democracy Unity Prosperity National Assembly No 20/NA Vientiane Capital, Date: 7 December 2012 (Unofficial Translation) LAW ON ELECTRONIC TRANSACTIONS

More information

Business Plan. 37 locations 888 762-8600 snb.ca

Business Plan. 37 locations 888 762-8600 snb.ca 2007 2010 Business Plan 37 locations 888 762-8600 snb.ca About Service Introduction About Service New Brunswick New Brunswick Service New Brunswick (SNB) was created in 1998 to We have faced and overcome

More information

State of Israel Ministry of Housing and Construction Survey of Israel. system for the Israeli real estate market

State of Israel Ministry of Housing and Construction Survey of Israel. system for the Israeli real estate market State of Israel Ministry of Housing and Construction Survey of Israel A Location Based Business Intelligence (LBBI) A system for the Israeli real estate market Established in 1920 by the British Mandate

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

PROPERTY VALUATION AND TAXATION FOR FISCAL SUSTAINABILITY AND IMPROVED LOCAL GOVERNANCE: Case Studies from the ECA Region

PROPERTY VALUATION AND TAXATION FOR FISCAL SUSTAINABILITY AND IMPROVED LOCAL GOVERNANCE: Case Studies from the ECA Region PROPERTY VALUATION AND TAXATION FOR FISCAL SUSTAINABILITY AND IMPROVED LOCAL GOVERNANCE: Case Studies from the ECA Region Mika-Petteri Törhönen Senior Land Policy Specialist Aanchal Anand Junior Professional

More information

ST. CROIX COUNTY LAND INFORMATION INTERNET ACCESS POLICY REPORT AND RECOMMENDATION

ST. CROIX COUNTY LAND INFORMATION INTERNET ACCESS POLICY REPORT AND RECOMMENDATION ST. CROIX COUNTY LAND INFORMATION INTERNET ACCESS POLICY REPORT AND RECOMMENDATION David Fodroczi, Land Information Officer Brett Budrow, GIS Specialist December 15, 2003 This document was compiled extensively

More information

HOW TO SET UP A BUSINESS IN SPAIN

HOW TO SET UP A BUSINESS IN SPAIN ENTREPRENEUR S GUIDE FOR SPANISH MARKET HOW TO SET UP A BUSINESS IN SPAIN JUNE 2013 1 TABLE OF CONTENTS Introduction... 3 I. Developing Your Project to Create a Company... 4 1. Writing Your Business Plan...

More information

Application Form and Lodgement Guide

Application Form and Lodgement Guide First Home Owner Grant Application Form and Lodgement Guide Please read the Terms used for explanations in completing the application 4 easy steps to claim your grant 01 02 03 04 Read lodgement guide Important

More information

REAL ESTATE SPECIALIST CLASSIFICATION SERIES

REAL ESTATE SPECIALIST CLASSIFICATION SERIES Effective Date: May 18, 2003 Modified: December 14, 2003 Modified: April 15, 2007 Modified: November 20, 2011 STATE OF WISCONSIN CLASSIFICATION SPECIFICATION REAL ESTATE SPECIALIST CLASSIFICATION SERIES

More information

Universal Program Review

Universal Program Review 1. DEPARTMENTAL DESCRIPTION A. DEPARTMENTAL DESCRIPTION The Corporate Services Department provides centralized professional support services to all City departments (Centres of Expertise or COEs) and direct

More information

IMPLEMENTATION OF AN ELECTRONIC DOCUMENT MANAGEMENT SYSTEM TECHNICAL SPECIFICATIONS FOR AGENCIES AND BROKERS ACTING ON THEIR ACCOUNT

IMPLEMENTATION OF AN ELECTRONIC DOCUMENT MANAGEMENT SYSTEM TECHNICAL SPECIFICATIONS FOR AGENCIES AND BROKERS ACTING ON THEIR ACCOUNT IMPLEMENTATION OF AN ELECTRONIC DOCUMENT MANAGEMENT SYSTEM TECHNICAL SPECIFICATIONS FOR AGENCIES AND BROKERS ACTING ON THEIR ACCOUNT IMPORTANT The OACIQ reserves the right to change its requirements based

More information

MINERAL RIGHTS OWNERSHIP IN MINNESOTA FREQUENTLY ASKED QUESTIONS

MINERAL RIGHTS OWNERSHIP IN MINNESOTA FREQUENTLY ASKED QUESTIONS MINERAL RIGHTS OWNERSHIP IN MINNESOTA FREQUENTLY ASKED QUESTIONS Who owns the mineral rights to land in Minnesota? The majority of mineral rights in Minnesota are owned by corporations and individuals.

More information

CITY OF LAREDO Application for Certification of Compliance for Utility Connection ($ 50.00 Application Fee Ordinance No.

CITY OF LAREDO Application for Certification of Compliance for Utility Connection ($ 50.00 Application Fee Ordinance No. CITY OF LAREDO Application for Certification of Compliance for Utility Connection ($ 50.00 Application Fee Ordinance No. 2012-O-158) Date of application: Applicant Address Telephone Cellular E-Mail Address

More information

GIS BASED LAND INFORMATION SYSTEM FOR MANDAL SOUM, SELENGE AIMAG OF MONGOLIA

GIS BASED LAND INFORMATION SYSTEM FOR MANDAL SOUM, SELENGE AIMAG OF MONGOLIA GIS BASED LAND INFORMATION SYSTEM FOR MANDAL SOUM, SELENGE AIMAG OF MONGOLIA B. Tuul GTZ, Land Management and Fiscal Cadastre project, Government building 12, ALAGCaC, Ulaanbaatar, Mongolia tuul1119@yahoo.com,

More information

AUSTRALIAN PRUDENTIAL REGULATION AUTHORITY SUPERANNUATION CIRCULAR NO I.C.4 EQUIVALENT RIGHTS FOR MEMBERS IN SUCCESSOR FUND TRANSFERS

AUSTRALIAN PRUDENTIAL REGULATION AUTHORITY SUPERANNUATION CIRCULAR NO I.C.4 EQUIVALENT RIGHTS FOR MEMBERS IN SUCCESSOR FUND TRANSFERS AUSTRALIAN PRUDENTIAL REGULATION AUTHORITY SUPERANNUATION CIRCULAR NO I.C.4 EQUIVALENT RIGHTS FOR MEMBERS IN SUCCESSOR FUND TRANSFERS February 2001 DISCLAIMER AND COPYRIGHT NOTICE 1. The purpose of this

More information

Real Estate Investment: Main Tax Issues

Real Estate Investment: Main Tax Issues Real Estate Investment: Main Tax Issues 1 All the lawyers know what s happening on the case and work really well as a team. It sets them apart from others in the market. Client reference from Chambers

More information

Valencia. 800,000 inhabitants. 1st Spanish port in container traffic. 5+ million sqm of green areas

Valencia. 800,000 inhabitants. 1st Spanish port in container traffic. 5+ million sqm of green areas Smart Cities. Valencia Smart City Strategy. Valencia 800,000 inhabitants Located in the center of the Mediterranean Corridor 95 min away from the capital of Spain by high speed rail 1st Spanish port in

More information

Municipality of Lousada profile

Municipality of Lousada profile Municipality of Lousada profile ORGANISATION Organisation full legal name (national language) Município de Lousada Organisation full legal name (latin characters) Município de Lousada PIC Code: 946875783

More information

Your Essential. Buyers Guide

Your Essential. Buyers Guide Your Essential Buyers Guide Packed with lots of information about buying a property in Spain, from the planning of your purchase through to the costs involved. Calle 19A, CC. Guadalmina Fase II, Local

More information

Documents required to open an account and establish customership: 2. An attested copy of the minutes of the decision-making body of the company

Documents required to open an account and establish customership: 2. An attested copy of the minutes of the decision-making body of the company 1 Opening a bank account This attachment details the documents and written explanations that banks usually require before opening a corporate bank account. Practices may vary between banks. A company's

More information

BUYING AND SELLING REAL ESTATE IN SPAIN BY NON-RESIDENTS

BUYING AND SELLING REAL ESTATE IN SPAIN BY NON-RESIDENTS BUYING AND SELLING REAL ESTATE IN SPAIN BY NON-RESIDENTS Euro Economics Group Barbara Ingenbleek Lawyers, Tax Advisers & Accountants ENOUGH REASONS ENOUGH REASONS TO BUY A PROPERTY IN SPAIN REAL ESTATE

More information

DUE CARE BULLETIN. Private Placement Insurance Products: An Exclusive and Flexible Opportunity for High Net Worth Clients

DUE CARE BULLETIN. Private Placement Insurance Products: An Exclusive and Flexible Opportunity for High Net Worth Clients Life insurance due care requires an understanding of the factors that impact policy performance and drive product selection. M Financial Group continues to lead the industry in life insurance due care

More information

BANESTO FINANCIAL PRODUCTS PLC

BANESTO FINANCIAL PRODUCTS PLC BANESTO FINANCIAL PRODUCTS PLC (Incorporated with limited liability in Ireland but with its tax residence in the Kingdom of Spain) EUR 10,000,000,000 Euro Medium Term Note Programme guaranteed by BANCO

More information

The State Land Cadastre of Belarus: Moving Forward

The State Land Cadastre of Belarus: Moving Forward Permanent Committee on Cadastre in the European Union Plenary Meeting under Polish Presidency 21 22 November 2011, Warsaw, Poland The State Land Cadastre of Belarus: Moving Forward Anastasiya Kudryakova

More information

FISCAL ASPECTS REGARDING TRADING COMPANIES IN ROMANIA

FISCAL ASPECTS REGARDING TRADING COMPANIES IN ROMANIA FISCAL ASPECTS REGARDING TRADING COMPANIES IN ROMANIA Author: Dragomir & Asociatii Law Office Law Firm: Dragomir & Asociatii Law Office Published on: August 2011 Updated on: August 2011 1. Premises In

More information

NOTES: TOWN OF SOUTHAMPTON. Salaries of Elected Officials TOWN OF SOUTHAMPTON - SALARY CHARTS ADMINISTRATIVE AND ADMINISTRATIVE SUPPORT 2015 BUDGET

NOTES: TOWN OF SOUTHAMPTON. Salaries of Elected Officials TOWN OF SOUTHAMPTON - SALARY CHARTS ADMINISTRATIVE AND ADMINISTRATIVE SUPPORT 2015 BUDGET - SALARY CHARTS Salaries of Elected Officials Supervisor 104,040 Town Clerk* 105,000 Superintendent of Highways 105,000 Tax Receiver 95,000 Town Justices (4) 68,442 Town Council (4) 62,000 Trustee President

More information

RC4106(E) Registered Charities: Operating Outside Canada

RC4106(E) Registered Charities: Operating Outside Canada RC4106(E) Registered Charities: Operating Outside Canada Canada Customs and Revenue Agency s service pledge A s a client, you can expect reliable, responsive, fair service in the official language of your

More information

Early Learning and Child Care Initiative

Early Learning and Child Care Initiative Early Learning and Child Care Initiative Child Care Centre Expansion Loan Table of Contents Background...2 Overview...3 Loan Description...3 Eligibility Criteria - Centres...4 Eligible Expansion Costs...4

More information

Page 1 of 6 4104-I-E-09-15

Page 1 of 6 4104-I-E-09-15 Instruction page for completion of Identity verification, third party determination and politically exposed foreign persons (PEFP) form (Life insurance) Complete this form for all universal life and permanent

More information

Acquisition of property for business purposes by a non-citizen investor

Acquisition of property for business purposes by a non-citizen investor BOARD OF INVESTMENT Guidelines Acquisition of property for business purposes by a non-citizen investor Board of Investment (2015) 10 th Floor, One Cathedral Square Building 16 Jules Koenig Street Port

More information

New IT developments and services in Hungarian Cadastre

New IT developments and services in Hungarian Cadastre New IT developments and services in Hungarian Cadastre Gyula IVÁN Institute of Geodesy, Cartography and Remote Sensing (FÖMI) Budapest, HUNGARY FIG Commission VII. Annual Meeting 19-25 June, 2005. Madison,

More information

CLASS SPECIFICATION Technology Services Contracts Coordinator

CLASS SPECIFICATION Technology Services Contracts Coordinator City of Portland Job Code: 30000457 CLASS SPECIFICATION Technology Services Contracts Coordinator FLSA Status: Union Representation: Exempt Nonrepresented GENERAL PURPOSE Under general direction, coordinates

More information

PLEASE NOTE. For more information concerning the history of this Act, please see the Table of Public Acts.

PLEASE NOTE. For more information concerning the history of this Act, please see the Table of Public Acts. PLEASE NOTE This document, prepared by the Legislative Counsel Office, is an office consolidation of this Act, current to December 2, 2015. It is intended for information and reference purposes only. This

More information

Landowner Frequently Asked Questions (Revised June 2014) Table of Contents

Landowner Frequently Asked Questions (Revised June 2014) Table of Contents Landowner Frequently Asked Questions (Revised June 2014) Table of Contents I. Background and Overview Information... 4 1. What is fractionation? What is the result of fractionation?... 4 2. What is the

More information

Ready reference guide

Ready reference guide Land Registry Ready reference guide For all applications received at Land Registry offices on or after 17 March 2014. This guide contains a summary only. For further details see the Land Registration Fee

More information

LAW OF THE KYRGYZ REPUBLIC. On the Right of Citizens to Assemble Peacefully, without Weapons, Freely Conduct Meetings and Demonstrations

LAW OF THE KYRGYZ REPUBLIC. On the Right of Citizens to Assemble Peacefully, without Weapons, Freely Conduct Meetings and Demonstrations LAW OF THE KYRGYZ REPUBLIC On the Right of Citizens to Assemble Peacefully, without Weapons, Freely Conduct Meetings and Demonstrations Adopted by the Legislative Assembly of the Jogorku Kenesh of the

More information

Contest. Gobernarte: The Art of Good Government. Eduardo Campos Award. 2015 Third Edition

Contest. Gobernarte: The Art of Good Government. Eduardo Campos Award. 2015 Third Edition Contest Gobernarte: The Art of Good Government Eduardo Campos Award 2015 Third Edition 1 Gobernarte: The Art of Good Government The purpose of the Gobernarte contest is to identify, reward, document, and

More information

Investment incentives in Bulgaria

Investment incentives in Bulgaria Investment incentives in Bulgaria Types of incentives under the current Bulgarian legislation Tax incentives Incentives under the Investment Promotion Act (IPA) Employment incentives (training and job

More information

PLEASE NOTE. For more information concerning the history of this Act, please see the Table of Public Acts.

PLEASE NOTE. For more information concerning the history of this Act, please see the Table of Public Acts. PLEASE NOTE This document, prepared by the Legislative Counsel Office, is an office consolidation of this Act, current to December 2, 2015. It is intended for information and reference purposes only. This

More information

Development Variance Permit Application Package

Development Variance Permit Application Package When do I need a Development Variance Permit? Development Variance Permit Application Package If my proposed development does not meet the standards set out in the Zoning Regulation Bylaw on matters that

More information

Shed Application Package

Shed Application Package City of Miramar Building Division Community & Economic Development Department 2200 Civic Center Place Miramar, Florida 33025 Tel: 954.602.3200 Fax: 954.602.3635 www.miramarfl.gov Shed Application Package

More information

Tourist mature destinations as complex spaces. Notes about the elaboration process of an atlas of Costa del Sol

Tourist mature destinations as complex spaces. Notes about the elaboration process of an atlas of Costa del Sol Tourist mature destinations as complex spaces. Notes about the elaboration process of an atlas of Costa del Sol Sergio J. Reyes Corredera Universidad de Málaga, ETS Arquitectura, Málaga, España. e-mail:

More information

ISSUES IN OWNERSHIP OF REAL ESTATE. COLOMBIA Brigard & Urrutia

ISSUES IN OWNERSHIP OF REAL ESTATE. COLOMBIA Brigard & Urrutia ISSUES IN OWNERSHIP OF REAL ESTATE COLOMBIA Brigard & Urrutia CONTACT INFORMATION: Francisco Uribe Noguera and Santiago González Rojas Brigard & Urrutia Carrera 7 # 71-21 Torre B Piso 4 Bogotá, Colombia

More information

Instructions Forming a Maryland Limited Liability Company

Instructions Forming a Maryland Limited Liability Company Contact Information State Business Entities Department: Mailing Address: Physical Address: Maryland Department of Assessments & Taxation Corporate Charter Division 301 West Preston Street 8 th Floor Baltimore,

More information

A FOREST LANDS INFORMATION SYSTEM IN SUPPORT OF SUSTAINABLE MANAGEMENT AND USE OF FORESTS

A FOREST LANDS INFORMATION SYSTEM IN SUPPORT OF SUSTAINABLE MANAGEMENT AND USE OF FORESTS A FOREST LANDS INFORMATION SYSTEM IN SUPPORT OF SUSTAINABLE MANAGEMENT AND USE OF FORESTS National Cadastre & Mapping Agency () Ministry of Environment 288 Mesogion Ave. Cholargos 15562 (Athens) Greece

More information

ITEM 3A. CITY OF SYDNEY RELATIONSHIPS DECLARATION PROGRAM

ITEM 3A. CITY OF SYDNEY RELATIONSHIPS DECLARATION PROGRAM ITEM 3A. CITY OF SYDNEY RELATIONSHIPS DECLARATION PROGRAM FILE NO: DATE: 28/7/04 MINUTE BY THE LORD MAYOR To Council: The Partnerships Register established in October 2003 by the former South Sydney City

More information

COVER PAGE. Claim for the refund, exemption or application of the reduced tax rate on income paid to non-residents

COVER PAGE. Claim for the refund, exemption or application of the reduced tax rate on income paid to non-residents COVER PAGE Claim for the refund, exemption or application of the reduced tax rate on income paid to non-residents Conventions for the avoidance of double taxation dividends (FORM A) interest (FORM B) royalties

More information

REVIEW OF REAL ESTATE IN BALTIC STATES

REVIEW OF REAL ESTATE IN BALTIC STATES REVIEW OF REAL ESTATE IN BALTIC STATES CONTENTS Introduction 1. General information 2. Institutions for registration of real estates 2.1. Estonia 2.2. Latvia 2.3. Lithuania 3. Statistics of registration

More information

CUBA CONFRONTING CLIMATE CHANGE

CUBA CONFRONTING CLIMATE CHANGE CUBA CONFRONTING CLIMATE CHANGE CUBA: Main Characteristics Total population: 11.2 millions Length of the Island of Cuba: 1,200 Km. Maximum Width: 191 Km. Minimum Width: 31 Km. More than 4,000 islands and

More information

.FOR. Forest inventory and monitoring quality

.FOR. Forest inventory and monitoring quality .FOR Forest inventory and monitoring quality FOR : the asset to manage your forest patrimony 2 1..FOR Presentation.FOR is an association of Belgian companies, created in 2010 and supported by a university

More information

REPUBLIC OF MAURITIUS

REPUBLIC OF MAURITIUS ` REPUBLIC OF MAURITIUS REGISTRAR GENERAL S DEPARTMENT ANNUAL REPORT FINANCIAL YEAR 2015 1 The is a revenue department which also provides service in relation to formalities to be carried out to legalise

More information

DATA VISUALIZATION GABRIEL PARODI STUDY MATERIAL: PRINCIPLES OF GEOGRAPHIC INFORMATION SYSTEMS AN INTRODUCTORY TEXTBOOK CHAPTER 7

DATA VISUALIZATION GABRIEL PARODI STUDY MATERIAL: PRINCIPLES OF GEOGRAPHIC INFORMATION SYSTEMS AN INTRODUCTORY TEXTBOOK CHAPTER 7 DATA VISUALIZATION GABRIEL PARODI STUDY MATERIAL: PRINCIPLES OF GEOGRAPHIC INFORMATION SYSTEMS AN INTRODUCTORY TEXTBOOK CHAPTER 7 Contents GIS and maps The visualization process Visualization and strategies

More information

Real Estate Investment: Main Tax Issues

Real Estate Investment: Main Tax Issues Real Estate Investment: Main Tax Issues 1 All the lawyers know what s happening on the case and work really well as a team. It sets them apart from others in the market. Client reference from Chambers

More information

e-justice in Hungary Ferenc Zombor Deputy State Secretary Responsible for EU and International Justice Cooperation

e-justice in Hungary Ferenc Zombor Deputy State Secretary Responsible for EU and International Justice Cooperation e-justice in Hungary Ferenc Zombor Deputy State Secretary Responsible for EU and International Justice Cooperation PRESENTATION OUTLINE I. Historic and Legal Background II. The Act on e-signatures III.Electronic

More information

ANUKRET ON ORGANIZATION AND FUNCTIONING OF THE MINISTRY OF LAND MANAGEMENT, URBANIZATION AND CONSTRUCTION

ANUKRET ON ORGANIZATION AND FUNCTIONING OF THE MINISTRY OF LAND MANAGEMENT, URBANIZATION AND CONSTRUCTION Royal Government of Cambodia Anukret /62ANKR.BK/Jul20,99 Document prepared by the MLMUPC Cambodia, supported by ADB TA 3577 and LMAP TA GTZ. ANUKRET ON ORGANIZATION AND FUNCTIONING OF THE MINISTRY OF LAND

More information

A quick residency guide for investors in real estate in Spain

A quick residency guide for investors in real estate in Spain GOLDEN VISA A quick residency guide for investors in real estate in Spain A quick residency guide for investors in real estate in Spain SPANISH GOLDEN VISAS This memo outlines the most relevant legal aspects

More information

City of Miramar Building Division

City of Miramar Building Division Concrete Slab, Driveway & Pavers Application Package Who Can Apply (A or B) A. Licensed Contractors for Residential Permit can be issued to Licensed Contractors properly registered in the Community Development

More information

I N S T R U C T I O N On Application of the Rules for Providing Loans Under Credit Lines and Loans to Unemployed Demobilized Soldiers

I N S T R U C T I O N On Application of the Rules for Providing Loans Under Credit Lines and Loans to Unemployed Demobilized Soldiers I N S T R U C T I O N On Application of the Rules for Providing Loans Under Credit Lines and Loans to Unemployed Demobilized Soldiers I. GENERAL PROVISION Article 1 The Instruction on Application of the

More information

NYS BOARD OF REAL PROPERTY SERVICES

NYS BOARD OF REAL PROPERTY SERVICES NYS BOARD OF REAL PROPERTY SERVICES RP-420-a-Org (9/08) APPLICATION FOR REAL PROPERTY TAX EXEMPTION FOR NONPROFIT ORGANIZATIONS - MANDATORY CLASS (File on or before February 1) I-ORGANIZATION PURPOSE (See

More information

LAND ADMINISTRATION GUIDELINES

LAND ADMINISTRATION GUIDELINES ECE/HBP/96 ECONOMIC COMMISSION FOR EUROPE Geneva LAND ADMINISTRATION GUIDELINES With Special Reference to Countries in Transition UNITED NATIONS New York and Geneva, 1996 LAND ADMINISTRATION GUIDELINES

More information

What to do when an investor with J.P. Morgan Asset Management dies. A guide for Personal Representatives and Beneficiaries

What to do when an investor with J.P. Morgan Asset Management dies. A guide for Personal Representatives and Beneficiaries What to do when an investor with J.P. Morgan Asset Management dies A guide for Personal Representatives and Beneficiaries 2 Handling investments after a death We are here for you Personal Representatives

More information

What you need to know when purchasing real property in Québec. Julie Desrochers Alain Lalonde April 18, 2011

What you need to know when purchasing real property in Québec. Julie Desrochers Alain Lalonde April 18, 2011 What you need to know when purchasing real property in Québec Julie Desrochers Alain Lalonde April 18, 2011 The Cadastral System Land Registration System Québec land registration system was established

More information

ALACHUA COUNTY CLERK OF THE COURT OFFICIAL RECORDS

ALACHUA COUNTY CLERK OF THE COURT OFFICIAL RECORDS ALACHUA COUNTY CLERK OF THE COURT OFFICIAL RECORDS CITIZEN S GUIDE TO OFFICIAL RECORDS DOCUMENTS 1928 to PRESENT STATUTORY REQUIREMENTS: 28.222 Clerk to be county recorder (1) The clerk of the circuit

More information

An affidavit is a document containing a statement that the deponent swears to be true to the best of their knowledge.

An affidavit is a document containing a statement that the deponent swears to be true to the best of their knowledge. Affidavit An affidavit is a document containing a statement that the deponent swears to be true to the best of their knowledge. The commissioner then signs as confirmation that the oath or affirmation

More information

The Navajo Leasing Act of 2000;

The Navajo Leasing Act of 2000; The Navajo Leasing Act of 2000; allowed the Navajo Nation to develop a general leasing regulation and primary review process for surface land leasing without the prior approval of the Bureau of Indian

More information

WILLS AND ESTATES MAKING A WILL, OBTAINING GRANTS OF REPRESENTATION, DISPUTES & CLAIMS AGAINST A DECEASED ESTATE & ESTATE PLANNING

WILLS AND ESTATES MAKING A WILL, OBTAINING GRANTS OF REPRESENTATION, DISPUTES & CLAIMS AGAINST A DECEASED ESTATE & ESTATE PLANNING WILLS AND ESTATES MAKING A WILL, OBTAINING GRANTS OF REPRESENTATION, DISPUTES & CLAIMS AGAINST A DECEASED ESTATE & ESTATE PLANNING The most difficult time in any person s life is when a loved one is ill

More information

Safely Purchasing a House in Spain

Safely Purchasing a House in Spain Safely Purchasing a House in Spain Together with the Association of Spanish Property and Commercial Registrars, the Ministry of Public Works, Transport and Housing has drawn up a brief, simple guide outlining

More information

IN-DEPTH GUIDE TO THE REGISTRATION, MORTGAGE AND LAND REGISTRY TAXES

IN-DEPTH GUIDE TO THE REGISTRATION, MORTGAGE AND LAND REGISTRY TAXES WWW.SARDEGNAIMPRESA.EU IN-DEPTH GUIDE TO THE REGISTRATION, MORTGAGE AND LAND REGISTRY TAXES BY BIC SARDEGNA SPA 1 LIST OF CONTENTS INTRODUCTION... 3 THE REGISTRATION TAX... 3 THE MORTGAGE TAX... 3 THE

More information

E-signature in the Austrian cadastral process

E-signature in the Austrian cadastral process E-signature in the Austrian cadastral process Content Facts and figures Processes in Cadastre and Land Registry New Processes and procedures Legal framework Process of application Registration of changes

More information

ESTONIA MONEY LAUNDERING AND TERRORISM FINANCING PREVENTION ACT

ESTONIA MONEY LAUNDERING AND TERRORISM FINANCING PREVENTION ACT ESTONIA MONEY LAUNDERING AND TERRORISM FINANCING PREVENTION ACT Important Disclaimer This translation has been generously provided by the Estonian Financial Supervision Authority. This does not constitute

More information

A foreign investor seeking to start up a business in St. Lucia must:

A foreign investor seeking to start up a business in St. Lucia must: STARTING A BUSINESS The incorporation and registration of a company must be done through an attorney registered and operating in St. Lucia. There are official forms to be completed during the process.

More information

ASSESSMENT METHODOLOGY

ASSESSMENT METHODOLOGY 2016 ASSESSMENT METHODOLOGY COST APPROACH A summary of the methods used by the City of Edmonton in determining the value of residential and non-residential properties valued using the cost approach in

More information

Advanced Taxation (P6) Republic of Ireland (IRL) June and December 2016

Advanced Taxation (P6) Republic of Ireland (IRL) June and December 2016 Advanced Taxation (P6) Republic of Ireland (IRL) June and December 2016 This syllabus and study guide is designed to help with planning study and to provide detailed information on what could be assessed

More information

Operating Agreement. WXYZ Company, LLC, a [State] Limited Liability Company

Operating Agreement. WXYZ Company, LLC, a [State] Limited Liability Company Operating Agreement WXYZ Company, LLC, a [State] Limited Liability Company THIS OPERATING AGREEMENT of WXYZ Company, LLC (the Company ) is entered into as of the date set forth on the signature page of

More information