SURVEY OF NEW FOREIGN DIRECT INVESTMENT IN THE UNITED STATES FORM BE-13D

Size: px
Start display at page:

Download "SURVEY OF NEW FOREIGN DIRECT INVESTMENT IN THE UNITED STATES FORM BE-13D"

Transcription

1 FORM BE-D (REV. /04) OMB No : Approval Expires 0//07 MANDATORY CONFIDENTIAL* SURVEY OF NEW FOREIGN DIRECT INVESTMENT IN THE UNITED STATES FORM BE-D (Report for the Expansion of an Existing U.S. Affiliate) 005 Electronic filing: Go to for details Name and mailing address of U.S. Business Enterprise 00 Company Name Mail reports to: U.S. Department of Commerce Bureau of Economic Analysis, BE 49(NI) Washington, DC In Care Of Attention Deliver reports to: U.S. Department of Commerce Bureau of Economic Analysis, BE 49(NI) Shipping and Receiving Section, M L Street, NW Washington, DC Street Street City State Zip Fax reports to: (0) Country 4 Assistance: Telephone: (0) Copies of form: Due date: No later than 45 days after the expansion is initiated. Who must report: A BE-D report must be filed by an existing U.S. affiliate of a foreign parent when it expands its operations to include a new facility where business is conducted and the projected total cost of the expansion is greater than $ million. INCLUDE: Construction or lease of a new facility by an existing U.S. affiliate. Construction of a facility that is intended for lease or sale by an existing U.S. affiliate. EXCLUDE: Transfer of existing operations from one location to another. Replacement of equipment or upgrade of an existing facility. Expansion of an existing facility if it does not involve a separate facility where business is conducted. Alternate forms: Report on Form BE-A if a foreign entity acquires a voting interest (directly, or indirectly through an existing U.S. affiliate) in an existing U.S. business enterprise, segment, or operating unit and () the total cost of the acquisition is greater than $ million, () the U.S. business enterprise will operate as a separate legal entity, and () by this acquisition, at least 0 percent of the voting interest in the acquired entity is now held (directly or indirectly) by the foreign entity. Report on Form BE-B if a foreign entity, or an existing U.S. affiliate of a foreign entity, establishes a new legal entity in the United States and () the projected total cost to establish the new legal entity is greater than $ million, and () the foreign entity owns 0 percent or more of the new business enterprise s voting interest (directly or indirectly). Report on BE-C if an existing U.S. affiliate of a foreign parent acquires a U.S. business enterprise or segment that it then merges into its operations and the total cost to acquire the business enterprise is greater than $ million. Report on Form BE-E if the U.S. business enterprise previously filed a BE-B or BE-D indicating that the established or expanded entity is still under construction. This form will collect updated cost information and will be collected annually until construction is complete. Report on Form BE- Claim for Exemption if the U.S. business enterprise () was contacted by BEA but does not meet the requirements for filing forms BE-A, BE-B, BE-C, or BE-D; or () whether or not contacted by BEA, met all requirements for filing on forms BE-A, BE-B, BE- C, or BE-D except the $ million reporting threshold. *See page 7 for penalties and confidentiality statements.

2 BE-D Instructions and Contact Information INSTRUCTIONS Monetary Values: Report in U.S. dollars rounded to thousands (omitting ). EXAMPLE If amount is $,4,89.00, report as... Estimates: If actual amounts are not available, supply estimates and specify in the notes section. Definitions: Selected items are defined on page 8. Retention of copies: Retain a copy of each BE- report for three years beyond the report s original due date. $ Bil. Mil. Thous. Dols. 5 Notes CONTACT INFORMATION Provide information of person to consult about this report: 00 Name 0 Street 0 Street 0 City State Zip Telephone Number Fax Number ( ) - ( ) - Address 4 Extension NOTE: BEA uses a Secure Messaging System to correspond with you via encrypted message to discuss questions relating to this form. We may use your address for survey-related announcements and to inform you about secure messages. When communicating with BEA by , please do not include any confidential business or personal information. CERTIFICATION The undersigned official certifies that this report has been prepared in accordance with the applicable instructions, is complete, and is substantially accurate including estimates that may have been provided. 04 Signature of Authorized Official Date Telephone Number 05 Name Title Fax Number ( ) - ( ) - Extension Page FORM BE-D (REV. /04)

3 BE-D Identifying Foreign Parent Number of and Its Ultimate Beneficial Owner What date did the expansion project begin?... 0 Month Day Year / / NOTE: If there is more than one foreign parent (direct and/or indirect) complete through 8 for each additional foreign parent on a separate page. Additional copies of this page may be downloaded from IDENTIFYING THE FOREIGN PARENT Foreign parent is the FIRST entity outside the United States, proceeding up a chain of ownership, that has a 0 percent or more voting interest in the U.S. affiliate. (See EXAMPLES and ) What is the name of this foreign parent holding a direct or indirect voting interest in the expanding U.S. affiliate? If the foreign parent is an individual, write individual instead of the individual s name. 0 Name What is the country of incorporation of this foreign parent? If the foreign parent is an individual or government, provide the country of residence. Country of Foreign Parent 0 4 What is the industry code of this foreign parent? Select the category below which best describes the PRIMARY activity of the SINGLE entity named as the foreign parent. DO NOT base the code on the worldwide sales of all consolidated subsidiaries of the foreign parent. 0 IDENTIFYING THE ULTIMATE BENEFICIAL OWNER (UBO) 5 Is this foreign parent also the ultimate beneficial owner (UBO)? (See EXAMPLES and ) The UBO is the entity, proceeding up the ownership chain, which is not more than 50 percent owned or controlled by another entity. If the foreign parent is owned or controlled more than 50 percent by another entity, then the foreign parent is NOT the UBO. 0 Yes SKIP to 8 No EXAMPLE. Foreign Parent is UBO Company X 50% voting interest EXAMPLE. Foreign Parent is Not UBO Company X (UBO) > 50% voting interest Foreign Parent = UBO Foreign Foreign Parent Foreign United States United States Expanding U.S. Affiliate Expanding U.S. Affiliate 6 What is the name of the ultimate beneficial owner? If the UBO is an individual, write individual instead of the individual s name. Name 7 What is the country of incorporation of the ultimate beneficial owner? If the UBO is an individual or government, provide the country of residence... Country of UBO 8 What is the industry code of the ultimate beneficial owner? Select the category below best reflects the consolidated worldwide sales of the UBO, including all majority-owned subsidiaries. FORM BE-D (REV. /04) Page

4 BE-D Expansion Information EXPANSION INFORMATION 9 What is the total expected cost to all foreign parents affiliated foreign groups (see EXAMPLE ) and their U.S. affiliates to set up the new facility? Equals sum of 0 and INCLUDE: All expenses to set up the new facility including, but not limited to: land, lease, property, plant and equipment expenditures, construction, intellectual property rights, fees, taxes, permits, licenses, and miscellaneous other costs. Actual expenditures from past years and expected expenditures for current and future years. EXCLUDE: The cost to any U.S. entity that is not affiliated with any of the foreign parents. 0 What portion of the cost reported in 9 will be provided by existing U.S. affiliates of the foreign parents? What portion of the cost reported in 9 will be provided by the affiliated foreign groups? Include funds they borrowed in the United States and abroad. Equals sum of and What portion of will be in the form of equity?... 7 What portion of will be in the form of debt?... 7 $ Bil. Mil. Thous. Dols. $ Bil. Mil. Thous. Dols. EXAMPLE. Affiliated Foreign Group Foreign companies X, Y, and Z and the foreign parent comprise the affiliated foreign group in this example Foreign United States Foreign Company X >50% >50% Foreign Parent Foreign Company Y >50% Foreign Company Z 0% Affiliated Foreign Group means (i) the foreign parent, (ii) any foreign person, proceeding up the foreign parent s ownership chain, which owns more than 50 percent of the person below it, up to and including that person which is not owned more than 50 percent by another foreign person, and (iii) any foreign person, proceeding down the ownership chain(s) of each of these members, which is owned more than 50 percent by the person above it. ( Person is used in the broad legal sense and includes companies.) Expanding U.S. Affiliate Page 4 FORM BE-D (REV. /04)

5 BE-D Financial and Operating Information FINANCIAL AND OPERATING INFORMATION 4 What are the projected annual sales, or gross operating revenues, of the new facility? $ Bil. Mil. Thous. Dols. 5 What is the projected number of employees associated with the new facility when it is fully operating? If the new facility s activity will involve large seasonal variations, report a number that represents an average over a year Projected Number of Employees 6 What will be the major activities of the new facility when it is fully operating? Check all that apply Producer of goods Seller of goods it does not produce Producer or distributor of information Provider of Real estate 7 Other Specify: 7 What are the major products and/or involved in the activities identified in 6? If a product, also state what is done to it, i.e., whether it is mined, manufactured, sold at wholesale, transported, packaged, etc. 4 8 In which state will the new facility be located? 4 9 What will be the new facility s four-digit industry classification? based on sales or gross operating revenues. (See list on page 9 or go to ) 4 Select the category below which best describes the industry classification, 0 Will the new facility conduct research and development activities? 44 Yes No FORM BE-D (REV. /04) Page 5

6 BE-D Project Information PROJECT INFORMATION Is the address of the new facility different from the address on the cover page for the expanding U.S. affiliate? 500 Yes Provide address: No 50 Name Street Street 50 City State Zip What is the current number of employees associated with the new facility? Include all full-time and part-time employees on the payroll. Exclude contract workers and other workers not carried on the payroll Is the new facility currently under construction? Current Number of Employees Yes No, construction has yet to begin No, construction is complete Provide completion date:... No, the project has been canceled No, construction is not required for this facility Month Day Year / / For 4 through 0, how much of the total expected cost to set up the new facility, reported in 9, is for: 4 Land? Lease (excluding leasehold improvements)? Property, plant and equipment expenditures other than land? Construction (including construction of leasehold improvements)? Intellectual property rights? Fees, taxes, permits, licenses? Other costs (specify in notes section on page )? Total expenditures reported in 9. This must match the sum of 4 through The difference between and the sum of 4 through 0 is currently: Year $ Bil. Mil. Thous. Dols. In which years will the total expenditures reported in be incurred 550 and how much each year? $ Bil. Mil. Thous. Dols. NOTE: BEA will request updated responses to through each year until the project is complete. RETURN TO COVER PAGE FOR FILING INSTRUCTIONS Page 6 FORM BE-D (REV. /04)

7 SURVEY INFORMATION Purpose: This survey collects data on the acquisition or establishment of U.S. business enterprises by foreign investors and the expansion of existing U.S. affiliates of foreign companies to establish a new production facility. The data collected on the survey are used to measure the amount of new foreign direct investment in the United States, assess the impact on the U.S. economy, and based on this assessment, make informed policy decisions regarding foreign direct investment in the United States. Authority: This survey is being conducted under the International Investment and Trade in Services Survey Act (P.L , 90 Stat. 059, U.S.C. 0-08, as amended) hereinafter the Act, and the filing of reports is MANDATORY pursuant to Section 5(b)() of the Act ( U.S.C. 04). The implementing regulations are contained in Title 5, CFR, Part 80. Penalties: Whoever fails to report may be subject to a civil penalty of not less than $,500, and not more than $,500, and to injunctive relief commanding such person to comply, or both. Whoever willfully fails to report shall be fined not more than $0, and, if an individual, may be imprisoned for not more than one year, or both. Any officer, director, employee, or agent of any corporation who knowingly participates in such violation, upon conviction, may be punished by a like fine, imprisonment, or both. ( U.S.C. 05.) Civil penalties are subject to inflationary adjustments. Those adjustments are found in 5 CFR 6.4. Notwithstanding any other provision of the law, no person is required to respond to, nor shall any person be subject to a penalty for failure to comply with, a collection of information subject to the requirements of the Paperwork Reduction Act, unless that collection of information displays a currently valid OMB Control Number. Respondent burden: Public reporting burden for this BE-D form is estimated to average. hours per response, including time for reviewing instructions, searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the collection of information. Send comments regarding this burden estimate or any other aspect of this collection of information, including suggestions for reducing burden, to: Director, Bureau of Economic Analysis (BE-), U.S. Department of Commerce, Washington, DC 00; and to the Office of Management and Budget, Paperwork Reduction Project , Washington, DC 050. Confidentiality: The Act provides that your report to this Bureau is CONFIDENTIAL and may be used only for analytical or statistical purposes. Without your prior written permission, the information filed in your report CANNOT be presented in a manner that allows it to be individually identified. Your report CANNOT be used for purposes of taxation, investigation, or regulation. Copies retained in your files are immune from legal process. FOREIGN PARENT AND UBO INDUSTRY CODES Note: ISI codes are International Surveys Industry codes, as given in the Guide to Industry Classifications for International Surveys, 0, available at See the Summary of Industry Classifications on page 9 of this form. 0 Government and government-owned or -sponsored enterprise, or quasi-government organization or agency 0 Pension fund Government run 0 Pension fund Privately run 04 Estate, trust, or nonprofit organization 05 Individual Private business enterprise, investment organization, or group engaged in: 06 Insurance (ISI codes 54, 54, 549) 07 Agriculture, forestry, fishing and hunting (ISI codes 0 40) 08 Mining (ISI codes 7) 09 Construction (ISI codes 60 80) 0 Transportation and warehousing (ISI codes ) Utilities (ISI codes ) Wholesale and retail trade (ISI codes ) Banking, including bank holding companies (ISI codes 5 and 59) 4 Holding companies, excluding bank holding companies (ISI codes 55 and 55) 5 Other finance (ISI codes 5, 54, 5, 58, that part of ISI code 55 that is not estates and trusts, and ISI code 5) 6 Real estate (ISI code 50) 7 Information (ISI codes 5 59) 8 Professional, scientific, and technical (ISI codes ) 9 Other (ISI codes 50,,, 5, 59, and 56 80) Manufacturing, including fabricating, assembling, and processing of goods: 0 Food (ISI codes 9) Beverages and tobacco products (ISI codes and ) Pharmaceuticals and medicine (ISI code 54) Other chemicals (ISI codes 5 59, except 54) 4 Nonmetallic mineral products (ISI codes 7 79) 5 Primary and fabricated metal products (ISI codes 9) 6 Computer and electronic products (ISI codes 4 46) 7 Machinery (ISI codes 9) 8 Electrical equipment, appliances and components (ISI codes 5 59) 9 Motor vehicles and parts (ISI codes 6 6) 0 Other transportation equipment (ISI codes 64 69) Other manufacturing (ISI codes 0, 6, 6, 70 99) Petroleum manufacturing, including integrated petroleum and petroleum refining without extraction (ISI codes 4 44) FORM BE-D (REV. /04) Page 7

8 DEFINITIONS Affiliate means a business enterprise located in one country that is directly or indirectly owned or controlled by an entity of another country to the extent of 0 percent or more of its voting stock for an incorporated business or an equivalent interest for an unincorporated business, including a branch. Affiliated foreign group means (i) the foreign parent, (ii) any foreign entity, proceeding up the foreign parent s ownership chain, that owns more than 50 percent of the entity below it up to and including that entity which is not owned more than 50 percent by another foreign entity, and (iii) any foreign entity, proceeding down the ownership chain(s) of each of these members, which is owned more than 50 percent by the entity above it. Associated group means two or more persons who, by the appearance of their actions, by agreement, or by an understanding, exercise their voting privileges in a concerted manner to influence the management of a business enterprise. Each of the following are deemed to be an associated group: () Members of the same family, () A business enterprise and one or more of its officers and directors, () Members of a syndicate or joint venture, or (4) A corporation and its domestic subsidiaries. Branch means the operations or activities conducted by an entity in a different location in its own name rather than through an incorporated entity. Business enterprise means any organization, association, branch, or venture that exists for profit making purposes or to otherwise secure economic advantage, and any ownership of any real estate. Entity (as used here, entity is synonymous with person, as that term is used in the broad legal sense) means any individual, branch, partnership, associated group, association, estate, trust, corporation, or other organization (whether or not organized under the laws of any State), and any government (including a foreign government, the United States Government, a State or local government, and any agency, corporation, financial institution, or other entity or instrumentality thereof, including a government-sponsored agency). Foreign when used in a geographic sense, means that which is situated outside the United States or which belongs to or is characteristic of a country other than the United States. Foreign parent means each and every foreign entity that directly holds a voting interest of 0 percent or more in the U.S. business enterprise identified as the U.S. affiliate. Foreign residence for individuals who do not reside in their country of citizenship is determined using the following guidelines: () Individuals who reside, or expect to reside, outside their country of citizenship for less than one year are considered to be residents of their country of citizenship. () Individuals who reside, or expect to reside, outside their country of citizenship for one year or more are considered to be residents of the country in which they are residing, except as provided in below. () If an owner or employee of a business enterprise resides outside the country of location of the enterprise for one year or more for the purpose of furthering the business of the enterprise, and the country of the business enterprise is the country of citizenship of the owner or employee, then the owner or employee is considered a resident of the country of citizenship provided he or she intends to return within a reasonable period of time. (4) Individuals and members of their immediate families who reside outside their country of citizenship as a result of employment by the government of that country diplomats, consular officials, members of the armed forces, etc. are considered to be residents of their country of citizenship. Real estate ownership is a business enterprise unless the real estate is held exclusively for personal use. See the BE- Claim for Not Filing for more specific information. U.S. affiliate means an affiliate located in the United States in which a foreign entity has a direct investment. U.S. corporation means a business enterprise incorporated in the United States. Unites States when used in a geographical sense, means the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, and all territories and possessions of the United States. Voting interest is the percent of ownership in the voting securities of an incorporated business enterprise or an equivalent interest in an unincorporated business enterprise, including a branch or partnership. Foreign direct investment in the United States means the ownership or control, directly or indirectly, by one foreign investor of 0 percent or more of the voting securities of an incorporated U.S. business enterprise or an equivalent interest in an unincorporated U.S. business enterprise, including a branch or partnership. Page 8 FORM BE-D (REV. /04)

9 Agriculture, Forestry, Fishing, and Hunting 0 Crop production 0 Animal production 0 Forestry and logging 40 Fishing, hunting, and trapping 50 Support activities for agriculture and forestry Mining Oil and gas extraction Coal Nonmetallic minerals 4 Iron ores 5 Gold and silver ores 6 Copper, nickel, lead, and zinc ores 7 Other metal ores Support activities for oil and gas operations Support activities for mining, except for oil and gas operations Utilities Electric power generation, transmission, and distribution Natural gas distribution Water, sewage, and other systems Construction 60 Construction of buildings 70 Heavy and civil engineering construction 80 Specialty trade contractors Manufacturing Animal foods Grain and oilseed milling Sugar and confectionery products 4 Fruit and vegetable preserving and specialty foods 5 Dairy products 6 Meat products 7 Seafood product preparation and packaging 8 Bakeries and tortillas 9 Other food products Beverages Tobacco 0 Textile mills 40 Textile product mills 50 Apparel 60 Leather and allied products 0 Wood products Pulp, paper, and paperboard mills Converted paper products Printing and related support activities 4 Integrated petroleum refining and extraction 4 Petroleum refining without extraction 44 Asphalt and other petroleum and coal products 5 Basic chemicals 5 Resins, synthetic rubbers, and artificial and synthetic fibers and filaments 5 Pesticides, fertilizers, and other agricultural chemicals 54 Pharmaceuticals and medicines 55 Paints, coatings, and adhesives 56 Soap, cleaning compounds, and toilet preparations 59 Other chemical products and preparations 6 Plastics products 6 Rubber products 7 Clay products and refractories 7 Glass and glass products 7 Cement and concrete products 74 Lime and gypsum products 79 Other nonmetallic mineral products Iron and steel mills and ferroalloys Steel products from purchased steel Alumina and aluminum production and processing 4 Nonferrous metal (except aluminum) production and processing 5 Foundries Forging and stamping Cutlery and handtools Architectural and structural metals 4 Boilers, tanks, and shipping containers 5 Hardware 6 Spring and wire products 7 Machine shops; turned products; and screws, nuts, and bolts 8 Coating, engraving, heat treating, and allied activities 9 Other fabricated metal products Agriculture, construction, and mining machinery Industrial machinery Commercial and service industry machinery FORM BE-D (REV. /04) SUMMARY OF INDUSTRY CLASSIFICATIONS (ISI codes) 4 Ventilation, heating, air-conditioning, and commercial refrigeration equipment 5 Metalworking machinery 6 Engines, turbines, and power transmission equipment 9 Other general purpose machinery 4 Computer and peripheral equipment 4 Communications equipment 4 Audio and video equipment 44 Semiconductors and other electronic components 45 Navigational, measuring, electromedical, and control instruments 46 Manufacturing and reproducing magnetic and optical media 5 Electric lighting equipment 5 Household appliances 5 Electrical equipment 59 Other electrical equipment and components 6 Motor vehicles 6 Motor vehicle bodies and trailers 6 Motor vehicle parts 64 Aerospace products and parts 65 Railroad rolling stock 66 Ship and boat building 69 Other transportation equipment 70 Furniture and related products 9 Medical equipment and supplies 99 Other miscellaneous manufacturing Wholesale Trade, Durable Goods 4 Motor vehicles and motor vehicle parts and supplies 4 Furniture and home furnishing 4 Lumber and other construction materials 44 Professional and commercial equipment and supplies 45 Metal and mineral (except petroleum) 46 Electrical and electronic goods 47 Hardware, and plumbing and heating equipment and supplies 48 Machinery, equipment, and supplies 49 Miscellaneous durable goods Wholesale Trade, Nondurable Goods 44 Paper and paper product 44 Drugs and druggists sundries 44 Apparel, piece goods, and notions 444 Grocery and related product 445 Farm product raw material 446 Chemical and allied products 447 Petroleum and petroleum products 448 Beer, wine, and distilled alcoholic beverage 449 Miscellaneous nondurable goods Wholesale Trade, Electronic Markets and Agents and Brokers 45 Wholesale electronic markets and agents and brokers Retail Trade 440 Motor vehicle and parts dealers 440 Furniture and home furnishings 44 Electronics and appliance 4440 Building material and garden equipment and supplies dealers 4450 Food and beverage 446 Health and personal care 447 Gasoline stations 4480 Clothing and clothing accessories 450 Sporting goods, hobby, book, and music 450 General merchandise 450 Miscellaneous store retailers 4540 Nonstore retailers Transportation and Warehousing 480 Air transportation 48 Rail transportation 48 Petroleum tanker operations 489 Other water transportation 4840 Truck transportation 4850 Transit and ground passenger transportation 486 Pipeline transportation of crude oil, refined petroleum products, and natural gas 4868 Other pipeline transportation 4870 Scenic and sightseeing transportation 4880 Support activities for transportation 490 Couriers and messengers 49 Petroleum storage for hire 499 Other warehousing and storage Information 5 Newspaper, periodical, book, and directory publishers 5 Software publishers 5 Motion picture and video industries 5 Sound recording industries 55 Radio and television broadcasting 55 Cable and other subscription programming 57 Wired telecommunications carriers 57 Wireless telecommunications carriers, except satellite 574 Satellite telecommunications 579 Other telecommunications 58 Data processing, hosting, and related 59 Other information Finance and Insurance 5 Depository credit intermediation (Banking) 5 Activities related to credit intermediation 54 Nondepository credit intermediation 59 Nondepository branches and agencies 5 Securities and commodity contracts intermediation and brokerage 58 Other financial investment activities and exchanges 54 Agencies, brokerages, and other insurance related activities 54 Insurance carriers, except life insurance carriers 549 Life insurance carriers 55 Funds, trusts, and other financial vehicles Real Estate and Rental and Leasing 50 Real estate 5 Automotive equipment rental and leasing 59 Other rental and leasing 5 Lessors of nonfinancial intangible assets, except copyrighted works Professional, Scientific, and Technical Services 54 Legal 54 Accounting, tax preparation, bookkeeping, and payroll 54 Architectural, engineering, and related 544 Specialized design 545 Computer systems design and related 546 Management, scientific, and technical consulting 547 Scientific research and development 548 Advertising, public relations, and related 549 Other professional, scientific, and technical Management of Companies and Enterprises 55 Holding companies, except bank holding companies 55 Corporate, subsidiary, and regional management offices Administrative and Support and Waste Management and Remediation Services 56 Office administrative 56 Facilities support 56 Employment 564 Business support 565 Travel arrangement and reservation 566 Investigation and security 567 Services to buildings and dwellings 569 Other support 560 Waste management and remediation Educational Services 60 Educational Health Care and Social Assistance 60 Ambulatory health care 60 Hospitals 60 Nursing and residential care facilities 640 Social assistance Arts, Entertainment, and Recreation 70 Performing arts, spectator sports, and related industries 7 Museums, historical sites, and similar institutions 70 Amusement, gambling, and recreation industries Accommodation and Food Services 70 Accommodation 70 Food and drinking places Other Services 80 Repair and maintenance 80 Personal and laundry 80 Religious, grantmaking, civic, professional, and similar organizations Public Administration 900 Public administration Page 9

SURVEY OF NEW FOREIGN DIRECT INVESTMENT IN THE UNITED STATES FORM BE-13B

SURVEY OF NEW FOREIGN DIRECT INVESTMENT IN THE UNITED STATES FORM BE-13B FORM BE-B (REV. /04) OMB No. 0608-005: Approval Expires 0//07 MANDATORY CONFIDENTIAL* SURVEY OF NEW FOREIGN DIRECT INVESTMENT IN THE UNITED STATES FORM BE-B 005 (Report for Establishment of a New U.S.

More information

SURVEY OF NEW FOREIGN DIRECT INVESTMENT IN THE UNITED STATES FORM BE-13A

SURVEY OF NEW FOREIGN DIRECT INVESTMENT IN THE UNITED STATES FORM BE-13A FORM BE-A (REV. /0) OMB No. 0608-005: Approval Expires 0//07 MANDATORY CONFIDENTIAL* SURVEY OF NEW FOREIGN DIRECT INVESTMENT IN THE UNITED STATES FORM BE-A (Report for Acquisition of a U.S. Business Enterprise

More information

U. S. Small Business Administration

U. S. Small Business Administration U. S. Small Business Administration Table Small Business Matched to North American Industry Classification System Codes This table lists small business size matched to industries described in the North

More information

Industries react in different ways to the business

Industries react in different ways to the business Which industries are sensitive to business cycles? An analysis of the 1994 2005 projections can be used to identify industries that are projected to move differently with business cycles in the future

More information

New Business Tax Basics

New Business Tax Basics New Business Tax Basics Contents Business Tax Basics 1 Your Rights and Responsibilities 2 Business and Occupation tax 3 State Business and Occupation (B&O) Tax 3 Major B&O Tax Classifications 3 Economic

More information

Instructions. 2. One original application form, attachments and other materials sent by certified mail or hand delivered to:

Instructions. 2. One original application form, attachments and other materials sent by certified mail or hand delivered to: Ohio Department of Health Application for Certificate of Need Under Chapter 3701-12 of the Ohio Administrative Code (For applications submitted on or after September 2, 2013) Instructions A. If the reviewability

More information

WOMEN OF COLOR: THEIR EMPLOYMENT IN THE PRIVATE SECTOR

WOMEN OF COLOR: THEIR EMPLOYMENT IN THE PRIVATE SECTOR OF COLOR: THEIR EMPLOY IN THE PRIVATE SECTOR U.S. EQUAL EMPLOY OPPORTUNITY COMMISSION 2003 OF COLOR: THEIR EMPLOY IN THE PRIVATE SECTOR OF COLOR: THEIR EMPLOY IN THE PRIVATE SECTOR EXECUTIVE SUMMARY The

More information

Minnesota Sales and Use Tax

Minnesota Sales and Use Tax Minnesota Sales and Use Tax Instruction Booklet Revised December 2014 Inside this booklet Who needs to register? Minnesota state and local sales and use taxes What s taxable? What s not taxable? Fact sheets

More information

DOUBLE TAXATION TAXES ON INCOME CONVENTION BETWEEN THE UNITED STATES OF AMERICA AND AUSTRALIA

DOUBLE TAXATION TAXES ON INCOME CONVENTION BETWEEN THE UNITED STATES OF AMERICA AND AUSTRALIA DOUBLE TAXATION TAXES ON INCOME CONVENTION BETWEEN THE UNITED STATES OF AMERICA AND AUSTRALIA Convention signed at Sydney August 6, 1982; Transmitted by the President of the United States of America to

More information

Publication 750. New York State Department of Taxation and Finance (6/13) A GUIDE SALES TAX NEW YORK STATE

Publication 750. New York State Department of Taxation and Finance (6/13) A GUIDE SALES TAX NEW YORK STATE New York State Department of Taxation and Finance Publication 750 A GUIDE TO SALES TAX IN NEW YORK STATE About this publication This publication is a comprehensive guide to New York State and local sales

More information

Sales and Use Tax. General Information. Publication 25 Revised 6/14

Sales and Use Tax. General Information. Publication 25 Revised 6/14 tax.utah.gov Sales and Use Tax General Information Publication 25 Revised 6/14 This publication is provided for general guidance only. It does not contain all sales or use tax laws or rules. Utah State

More information

What you need to know... 1. Paying for your offer... 2. How to apply... 3. Completing the application package... 4. Important information...

What you need to know... 1. Paying for your offer... 2. How to apply... 3. Completing the application package... 4. Important information... Form 656 Booklet Offer in Compromise CONTENTS What you need to know... 1 Paying for your offer... 2 How to apply... 3 Completing the application package... 4 Important information... 5 Removable Forms

More information

Starting a Business in Pennsylvania

Starting a Business in Pennsylvania Starting a Business in Pennsylvania A BEGINNER S GUIDE REV-588 PO (04-14) This guide is published by the PA Department of Revenue to provide information to new business owners. It is not intended as a

More information

CITIES. The Cities Act. being

CITIES. The Cities Act. being 1 CITIES c. C-11.1 The Cities Act being Chapter C-11.1* of the Statutes of Saskatchewan, 2002 (effective January 1, 2003) as amended by the Statutes of Saskatchewan, 2003, c.18; 2004, c.l-16.1, T 18.1,

More information

Federal Register / Vol. 80, No. 11 / Friday, January 16, 2015 / Rules and Regulations

Federal Register / Vol. 80, No. 11 / Friday, January 16, 2015 / Rules and Regulations Federal Register / Vol. 80, No. 11 / Friday, January 16, 2015 / Rules and Regulations 2291 Supplement No. 2 to Part 748 [Amended] 9. In Supplement No. 2 to part 748, remove and reserve paragraph (d). Dated:

More information

CHAPTER 514E TIME SHARING PLANS

CHAPTER 514E TIME SHARING PLANS CHAPTER 514E TIME SHARING PLANS SECTION 514E-1 Definitions 514E-1.5 Time share administrator; duties 514E-2 Status of property 514E-2.5 Licensing of sales agents and acquisition agents 514E-2.6 Repealed

More information

THE DEFENSE PRODUCTION ACT OF 1950, AS AMENDED

THE DEFENSE PRODUCTION ACT OF 1950, AS AMENDED THE DEFENSE PRODUCTION ACT OF 1950, AS AMENDED [50 U.S.C. App. 2061 et seq.] Current through P.L. 111-67, enacted September 30, 2009 October 2009 THE DEFENSE PRODUCTION ACT OF 1950, AS AMENDED [50 U.S.C.

More information

Foreword. Richard Weber, Chief Asset Forfeiture and Money Laundering Section Criminal Division Department of Justice

Foreword. Richard Weber, Chief Asset Forfeiture and Money Laundering Section Criminal Division Department of Justice Foreword In the nearly 25 years since the Comprehensive Crime Control Act of 1984 authorized federal officials to implement a national asset forfeiture program, asset forfeiture has become one of the most

More information

Incorporating Your Nonprofit in North Carolina. Elaine F. Marshall Secretary of State

Incorporating Your Nonprofit in North Carolina. Elaine F. Marshall Secretary of State Incorporating Your Nonprofit in North Carolina Elaine F. Marshall Secretary of State A Message from The Secretary of State of North Carolina Nonprofit corporations play an increasingly greater role in

More information

Amadeus IT Holding, S.A. and Subsidiaries. Consolidated Annual Accounts and Directors Report for the year ended December 31, 2013

Amadeus IT Holding, S.A. and Subsidiaries. Consolidated Annual Accounts and Directors Report for the year ended December 31, 2013 Amadeus IT Holding, S.A. and Subsidiaries Consolidated Annual Accounts and Directors Report for the year ended December 31, 2013 Consolidated statement of financial position (thousands of euros KEUR)

More information

Your Business. www.nylovessmallbiz.com. A Guide to Owning and Operating a Small Business in New York State

Your Business. www.nylovessmallbiz.com. A Guide to Owning and Operating a Small Business in New York State Your Business www.nylovessmallbiz.com A Guide to Owning and Operating a Small Business in New York State A Guide To Owning and Operating a Small Business in New York State Contents CHAPTER 1: Foundations

More information

Agreement Between the United States of America and the Kingdom of Spain to Improve International Tax Compliance and to Implement FATCA

Agreement Between the United States of America and the Kingdom of Spain to Improve International Tax Compliance and to Implement FATCA Agreement Between the United States of America and the Kingdom of Spain to Improve International Tax Compliance and to Implement FATCA Whereas, the United States of America and the Kingdom of Spain (each,

More information

2015 Guide for Property Owners

2015 Guide for Property Owners 2015 Guide for Property Owners Prop 060 (R. 2-15) anchor Table of Contents I. Introduction... 3 II. General Property... 3 A. Real property, real estate and land... 3 B. Personal property... 3 C. Taxable/nontable

More information

Employer Guide to Reemployment Tax*

Employer Guide to Reemployment Tax* Employer Guide to Reemployment Tax* RT-800002 R. 03/15 Table of Contents Introduction...2 Preface...2 Background...2 Classification of Workers...2 State Unemployment Tax Act (SUTA)...2 Federal Unemployment

More information

The McKinney-Vento Homeless Assistance Act As amended by S. 896 The Homeless Emergency Assistance and Rapid Transition to Housing (HEARTH) Act of 2009

The McKinney-Vento Homeless Assistance Act As amended by S. 896 The Homeless Emergency Assistance and Rapid Transition to Housing (HEARTH) Act of 2009 SEC. 103. [42 USC 11302]. GENERAL DEFINITION OF HOMELESS INDIVIDUAL. (a) IN GENERAL. For purposes of this Act, the term homeless, homeless individual, and homeless person means (1) an individual or family

More information

Agreement Between Switzerland and the United States of America for Cooperation to Facilitate the Implementation of FATCA

Agreement Between Switzerland and the United States of America for Cooperation to Facilitate the Implementation of FATCA Agreement Between Switzerland and the United States of America for Cooperation to Facilitate the Implementation of FATCA Whereas, Switzerland and the United States of America ( United States, each, a Party

More information

Gross Domestic Product by State Estimation Methodology

Gross Domestic Product by State Estimation Methodology Gross Domestic Product by State Estimation Methodology U.S. DEPARTMENT OF COMMERCE Carlos M. Gutierrez, Secretary BUREAU OF ECONOMIC ANALYSIS J. Steven Landefeld, Director Rosemary D. Marcuss, Deputy Director

More information

Wage and Workplace Laws in Rhode Island

Wage and Workplace Laws in Rhode Island A Guide to Wage and Workplace Laws in Rhode Island LAW WAGES WORK REGULATION HOURS A Message from the Director The Department of Labor and Training is pleased to present this Guidebook for 2015 to our

More information

GUIDE TO LOCAL ELECTIONS CAMPAIGN FINANCING IN B.C. for Candidates, Elector Organizations and their Financial Agents

GUIDE TO LOCAL ELECTIONS CAMPAIGN FINANCING IN B.C. for Candidates, Elector Organizations and their Financial Agents GUIDE TO LOCAL ELECTIONS CAMPAIGN FINANCING IN B.C. for Candidates, Elector Organizations and their Financial Agents A non-partisan Office of the Legislature Table of contents Elections BC 1 Elections

More information

CONSTITUTION BY-LAWS

CONSTITUTION BY-LAWS CONSTITUTION and BY-LAWS of THE NATIONAL BASKETBALL ASSOCIATION May 29, 2012 i TABLE OF CONTENTS Interpretation 1 CONSTITUTION Page 1. Name of Association 5 2. Principles of Organization 5 3. Conflicts

More information