WELCOME MIKE STRAWSON LEAD ASSOCIATE CHAMBER INTERNATIONAL



Similar documents
Global Mobility for Professional Practices Managing a mobile workforce

BEPS Action 13: Transfer Pricing Documentation and Country-by-Country Reporting

Indirect Tax Conference VAT and Pensions. Alistair Jones & Andrew Dalah Financial Services VAT 14 November 2014

Deloitte Shared Services, GBS & BPO Conference SMAC / Enabling Technologies and Shared Services in the Public Sector

Developmental assignments Enablers not solutions

Charity Audit Committee performance evaluation Self assessment checklist. October 2014

Tax Incentives in the Gaming Industry

English UK VAT & Overseas Agents

Extract of article published in International HR Adviser magazine The role of HR in global mobility

Robotic Process Automation Overview and RPA Case Study. November 2015

UK Indirect Tax Conference 2015 How does the EU do VAT? Aili Nurk 11 November 2015

IFRS industry insights

Current issues and trends in the Aerospace supply chain

Keeping sight of your business Hot topics facing Financial Services organisations in IT Internal Audit

Deloitte Shared Services, GBS & BPO Conference Shared Services Design Through to Implementation

Transforming customer management in the water sector How to become a leader in customer service

Software Tax Characterization Helpdesk Quarterly June 2008

The Internal Audit fraud challenge Prevention, protection, detection


Governance in brief BIS and the FRC consult on options for UK implementation of the EU Audit Directive & Regulation

Need to know Financial Reporting Council issues FRS 103 Insurance Contracts

An overview of using Hong Kong as a platform for trade and investment with China. Daniel Booth Director Vistra (Hong Kong)

Tax Consequences for Canadians Doing Business in the U.S.

450 Lexington Ave 1350 I Street, NW Suite 3320 Suite 1100 New York, NY Washington, DC 20005

Sri Lanka Tax Profile

Setting up your Business in the UK Issues to consider

INTERNATIONAL BUSINESS PLANNING CHECKLIST. For Development of Overall International Business Plan

Annual Shared Services and BPO Conference 2013 Shared services from feasibility through to implementation. Tibor Nagy & Jeppe Larsen

GUIDELINES ON TAXATION OF ELECTRONIC COMMERCE

Business Set up in Japan

Contracts with Participation Features First set of decisions after extensive preparation and outreach activities

An Introduction to Taxation in Indonesia. November 2012 Steven Solomon

Jordans Trust Company Limited Experts in creating and managing UK and Offshore companies and trusts

Addressing Cyber Risk Building robust cyber governance

January Senior Insurance Managers Regime Strengthening accountability in insurance

A closer look Transition to FRS 102 for financial instruments

IFRS industry insights

IFRS industry insights

EFFECTIVE INTERNATIONAL INTELLECTUAL PROPERTY STRATEGIES TO MITIGATE U.S. TAXES

Starting a Business in Israel

ISO27032 Guidelines for Cyber Security

THE TAXATION INSTITUTE OF HONG KONG CTA QUALIFYING EXAMINATION PILOT PAPER PAPER 5 ADVANCED TAXATION PRACTICE

Software Tax Characterization Helpdesk Quarterly April 2012

Best location for regional headquarters? Hong Kong vs Shanghai vs Singapore

Updated Regulations regarding Withholding Tax in China

DOING BUSINESS IN AZERBAIJAN

IFRS industry insights

How To Understand Withholding Tax In A Country

Ship finance leasing in China

Saudi Arabia income tax and zakat update Refreshing perspectives

Our detailed responses to the questions in the invitation to comment are included in the Appendix to this letter.

UK Indirect Tax Conference 2015 Automating Indirect Tax Compliance. Jilly McCullagh 11 November 2015

Operational continuity in recovery and resolution planning Exploring the Service Company structure

Deloitte Shared Services, GBS & BPO Conference

70% of the world is covered by water,

Low Default Portfolio (LDP) modelling

Hong Kong Companies. Their benefits for international investments, asset protection and market entry to China

Tax Analysis. China relaxes foreign exchange procedures on outbound payments. for trade in services. PRC Tax. Tax Issue P184/ July 2013

The UK as a holding company location

Mexican Tax Law. Value Added Tax (VAT) is assessed on the consummation within the Mexican territory of the following types of transactions:

The Netherlands as the European business hub for Indonesian companies

Enhanced Portfolio Management in uncertain times

Identity & Access Management The Cloud Perspective. Andrea Themistou 08 October 2015

Rowbotham & c o m p a n y l l p

The robots are coming. A Deloitte Insight report

Benefits of using HK company for entering into China consumer market

MALTA TRADING COMPANIES IN MALTA

OECD Tax Alert. BEPS action 2: Neutralizing the effects of hybrid mismatch arrangements. OECD proposals. International Tax. 16 October 2015.

Hong Kong Taxation of Non- Residents

Internal Audit at the University of Cambridge.

Annual Shared Services and BPO Conference 2013 The art of the possible for shared services how to streamline your local finance organisation

MiFID II/MiFIR. Implications for Fund Managers. May Deloitte LLP. All rights reserved.

Tax Reform in Brazil and the U.S.

Championing the region since NECC International Trade

Hong Kong s Double Tax Treaty Network

MEXICO TAXATION GUIDE

e-ctim TECH 33/ March 2013

Investment into Canada

Building a Multinational Insurance Program: When, Why and How

International Tax. Las Vegas, Nevada December 4-5, 2012

Transcription:

WELCOME MIKE STRAWSON LEAD ASSOCIATE CHAMBER INTERNATIONAL

Premier Farnell Chamber International Rob Rospedzihowski, Director - Global Supplier Management Slide 3

Slide 4 Our Premier Farnell Brands

Our Export Reach REACH 2 million customers in 156 industries 3,500 leading suppliers 465,000 stocked products 4 million products available on demand Operations in 35 countries 48 transactional websites, 33 in local languages Global leader in environmental legislation Transactional and Community websites, over 32.5m page views per month Newark/element14-9 branches -2 warehouses -1 contact centre -195 sales staff -332 call centre staff Farnell/element14-28 countries - 23 websites - 2 warehouses -1270 employees -110 field sales - 260 call centre staff element14 Asia Pacific - Singapore HQ -3 warehouses -630 staff -11 websites incl. transactional mandarin Slide 5

How the on-line world supports our exports Complementing multi-channel strategy: FSEs Dedicated CEM & KAM teams Outside sales teams (Krakow centre of excellence; telesales and telemarketing) E-Mail Marketing >13m Marketing emails sent per year Direct Mail >480,000 Customer touches/year through product publications and Journals Advertising >6m reach across 26 countries per month, on and offline Search Engine Marketing >7k new customers acquired per month >1.2m visits to the site per month >57m customer touches per year, across 9 channels, generating >12,000 New Customers /Month Vertical Market Microsites (Robotics, Wireless, Sensing, Lighting, Alternative Energy, Medical) >6K Visitors/month viewing applications and solutions Web Sales >26m page views across 29 local language sites per month >2.5m page views on the homepage per month >75% of our European sales now take place on the web Slide 6 element14 Community >100K visitors/week >130K members Social Media / Video / Webinars >52k Likes & daily reach of 10k on Facebook >10k followers across local language Twitter accounts >500 (avg) attendees per webinar

Slide 7 Local language translation is key!

Localizing the Customer Experience Krakow Farnell element14 Centre of Excellence We opened our state of the art Centre of Excellence in Krakow, Poland in June 2012 The centre has become the hub for our outbound sales and marketing to 24 countries across Europe We are employing 123 people who are multi-lingual and speak 22 European languages Decision to move to Krakow followed a thorough search of over 30 cities across the region Krakow was chosen for its high level of education and non accented language skills Slide 8

So in summary... We continue to drive our export strategy forward... Web local language new market entry Middle East and Africa Investments in our element14 Community web site and Social Media sites Local selling, marketing and technical resources to support customer needs Simplifying on-line search 70% + of Farnell s European Sales are Export, and 76% + on-line. Slide 9

LARRY GOULD CHAIRMAN AND CEO - THEBIGWORD

Export Network Tax Considerations For Exporters / International Groups Andy Coticelli and Laura Burton July 2013 2013 Deloitte LLP. Private and confidential.

Agenda Permanent Establishments Forms of investment General principles Tax rates/withholding taxes Profit repatriation Other things to consider Employee resourcing Host location considerations 12 2013 Deloitte LLP. Private and confidential.

Permanent Establishments Risk that operations in other countries could lead to a Permanent Establishment ( PE ) Subject to tax locally Potential filing and regulatory requirements Whether there is a PE depends on domestic tax law and the applicable double tax treaty Treaty can restrict but not impose taxing rights UK has wide range of treaties. Typical things that could result in a PE Agents concluding contracts A branch, place of management, office, factory, workshop, mine / oil well But NOT storage, display or delivery of goods, collecting information, preparatory or auxiliary activities. 13 2013 Deloitte LLP. Private and confidential.

Investments Forms of Investment Permanent Establishment / Branch Subsidiary Considerations Commercial considerations Utilisation of losses in early years Filing requirements Profit repatriation Withholding taxes Opportunity to leverage/flexibility of operations Transfer Pricing 14 2013 Deloitte LLP. Private and confidential.

General Principles Developing nations Generally high tax Aggressive views on taxing rights Avoid being too clever More sophisticated jurisdictions Start to consider methods of profit repatriation Management charges Gearing If you have a successful P/E, Branch, Subsidiary you will pay tax It s easier to resolve issue and structure investments before commencing operations rather than after the event Ensure you have quality local advice 15 2013 Deloitte LLP. Private and confidential.

Tax rates / withholding taxes (WHT) Country Russia India China Effective CT rate 20% 30% (40% for foreign companies and branches) 25% (lower rates apply for small-scale enterprises and state encouraged high-tech enterprises) Dividend WHT General: UK: 15% 10% 0%/ 15% 0%/15% 10% 10% (5% under new treaty not yet in force) Interest WHT General: UK: Up to 20% 0% 20% 10%/15% 10% 10% Royalty WHT General: UK: 20% 0% 10% 10% 10% 10% (but only 70% of royalty subject to WHT in certain circumstances) Non-resident CGT Yes (immovable property and certain shares) Yes Yes 16 2013 Deloitte LLP. Private and confidential.

Profit Repatriation Dividends (UK dividend exemption) Royalties Methods of repatriating Management charges Interest charges 17 2013 Deloitte LLP. Private and confidential.

Other things to consider.. Export Controls Transaction Taxes Customs Duty 18 2013 Deloitte LLP. Private and confidential.

Employee Resourcing Domestic hires Local employment laws E.g. Brazil: 13 th month pay, termination rights Statutory obligations E.g. Payroll taxes and returns Versus UK employees Does their presence create a PE? India four types of PE Immigration requirements Procedures, paperwork and costs India restriction on foreign workers to 1% of total workforce Benefits package Payroll obligations and costs (UK and overseas) Accommodation, flights etc 19 2013 Deloitte LLP. Private and confidential.

Host location considerations 20 2013 Deloitte LLP. Private and confidential.

Contacts Andy Coticelli, Tax Partner Email: acoticelli@deloitte.co.uk Phone: +44(0) 113 292 1642 Laura Burton, Senior Tax Manager Email: lburton@deloitte.co.uk Phone: +44(0) 113 292 1301 21 2013 Deloitte LLP. Private and confidential.

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited ( DTTL ), a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see www.deloitte.co.uk/about for a detailed description of the legal structure of DTTL and its member firms. Deloitte LLP is the United Kingdom member firm of DTTL. This publication has been written in general terms and therefore cannot be relied on to cover specific situations; application of the principles set out will depend upon the particular circumstances involved and we recommend that you obtain professional advice before acting or refraining from acting on any of the contents of this publication. Deloitte LLP would be pleased to advise readers on how to apply the principles set out in this publication to their specific circumstances. Deloitte LLP accepts no duty of care or liability for any loss occasioned to any person acting or refraining from action as a result of any material in this publication. 2013 Deloitte LLP. All rights reserved. Deloitte LLP is a limited liability partnership registered in England and Wales with registered number OC303675 and its registered office at 2 New Street Square, London EC4A 3BZ, United Kingdom. Tel: +44 (0) 20 7936 3000 Fax: +44 (0) 20 7583 1198. Member of Deloitte Touche Tohmatsu Limited Doc id: 68035250 22 2013 Deloitte LLP. Private and confidential.

MEET OUR EXPORT AMBASSADORS AND NETWORKING

AMBASSADORS ADVISORS SUPPORTERS

Sources for export leads Tendersdirect.co.uk UK Trade & Investment country pages & OMIS Alibaba.com Hong Kong Trade Development Council www.hktdc.com www.guruonline.tv/internationaltrade Chamber International - preferred supplier of international trade services to Chambers of Commerce