This document provides responses to questions about Brexit implications for various topics including business travel, customs procedures, data flows, employee retention and recruitment, imports, intellectual property, regulation and compliance, trade in goods and services, VAT, and trade with the rest of the world. Key points addressed include the need for customs declarations and tariffs depending on shipping terms, actions required regarding data protection, impacts on professional qualifications, and continuity of common travel arrangements between the UK and Ireland. Links are provided to government guidance on specific issues.
Presentation by Zoran Blazevic, Croatia, on the case law of the High Administrative Court in Croatia against the procurement review bodies' decisions, at the SIGMA 2nd webinar on public procurement reality and challenges of post COVID, held on 9 March 2021. This webinar is the follow-up on the 1st webinar which took place on 26 January 2021 (https://www.slideshare.net/SIGMA2013/tag/ipa260121pup).
Presentation by Marc Steiner, Switzerland, on the practice of the Swiss Federal Administrative Court on public procurement, at the SIGMA 2nd webinar on public procurement reality and challenges of post COVID, held on 9 March 2021. This webinar is the follow-up on the 1st webinar which took place on 26 January 2021 (https://www.slideshare.net/SIGMA2013/tag/ipa260121pup).
EU-VIETNAM FREE TRADE AGREEMENT AND INVESTMENT PROTECTION AGREEMENT โ MOST LI...Dr. Oliver Massmann
ย
EU-VIETNAM FREE TRADE AGREEMENT AND INVESTMENT PROTECTION AGREEMENT โ MOST LIBERALIZED MARKET ACCESS FOR SERVICE SECTORS AND UNMATCHED LEGAL CERTAINTY - LATEST UPDATE โ WHAT YOU MUST KNOW:
Presentation of reseach of GDPR enforcement practice, based on information of 86 cases, vailaible publicly. The event, where the research was presented, has taken place in Kyiv, Ukraine on October, 10, 2019.
Presentation by Aleksandra Melesko on the Case-law of the Court of Justice of the EU, at the SIGMA webinar on public procurement reality and challenges of post COVID, held on 26 January 2021.
Presentation by Zoran Blazevic, Croatia, on the case law of the High Administrative Court in Croatia against the procurement review bodies' decisions, at the SIGMA 2nd webinar on public procurement reality and challenges of post COVID, held on 9 March 2021. This webinar is the follow-up on the 1st webinar which took place on 26 January 2021 (https://www.slideshare.net/SIGMA2013/tag/ipa260121pup).
Presentation by Marc Steiner, Switzerland, on the practice of the Swiss Federal Administrative Court on public procurement, at the SIGMA 2nd webinar on public procurement reality and challenges of post COVID, held on 9 March 2021. This webinar is the follow-up on the 1st webinar which took place on 26 January 2021 (https://www.slideshare.net/SIGMA2013/tag/ipa260121pup).
EU-VIETNAM FREE TRADE AGREEMENT AND INVESTMENT PROTECTION AGREEMENT โ MOST LI...Dr. Oliver Massmann
ย
EU-VIETNAM FREE TRADE AGREEMENT AND INVESTMENT PROTECTION AGREEMENT โ MOST LIBERALIZED MARKET ACCESS FOR SERVICE SECTORS AND UNMATCHED LEGAL CERTAINTY - LATEST UPDATE โ WHAT YOU MUST KNOW:
Presentation of reseach of GDPR enforcement practice, based on information of 86 cases, vailaible publicly. The event, where the research was presented, has taken place in Kyiv, Ukraine on October, 10, 2019.
Presentation by Aleksandra Melesko on the Case-law of the Court of Justice of the EU, at the SIGMA webinar on public procurement reality and challenges of post COVID, held on 26 January 2021.
Matheson partner and head of the Telecommunications Group, Helen Kelly, authored the Irish chapter for Getting the Deal Through: Market Intelligence - Telecoms & Media.
Reverse - Charge on supplies of sensitive goods in PolandAccace
ย
According to a general rule a supplier of goods reports output VAT. However in some situations a purchaser of goods, not a supplier, is the one liable to report and settle output VAT related to the given supply. These situations include both domestic supply of goods by supplier seated abroad, as well as supply of listed goods by supplier seated in Poland.
Report 2017 of EU on Cybercrime in BelgiumThierry Debels
ย
'The budget set aside for combating cybercrime is insufficient in terms of resources and training, while there is an increased shortage of police staff.'
In our early summer edition of Public Matters we cover:
โข two recent European cases on public procurement
โข a couple of the latest developments in employment law
โข a recent judicial review case on the commissioning of NHS services
โข the Governmentโs new โRight to Buildโ policy.
With Brexit almost here, businesses may think that they have run out of time to achieve Authorised Economic Operator (โAEOโ) accreditation. But, regardless of the future EU/UK trade relationship, AEO accreditation is likely to remain a โmust haveโ for many businesses.
As part of its wider Brexit offering, BDO provides AEO application support, which is tailored to our clientsโ specific needs. This flyer summarises the benefits of AEO and how we can assist you.
Matheson partner and head of the Telecommunications Group, Helen Kelly, authored the Irish chapter for Getting the Deal Through: Market Intelligence - Telecoms & Media.
Reverse - Charge on supplies of sensitive goods in PolandAccace
ย
According to a general rule a supplier of goods reports output VAT. However in some situations a purchaser of goods, not a supplier, is the one liable to report and settle output VAT related to the given supply. These situations include both domestic supply of goods by supplier seated abroad, as well as supply of listed goods by supplier seated in Poland.
Report 2017 of EU on Cybercrime in BelgiumThierry Debels
ย
'The budget set aside for combating cybercrime is insufficient in terms of resources and training, while there is an increased shortage of police staff.'
In our early summer edition of Public Matters we cover:
โข two recent European cases on public procurement
โข a couple of the latest developments in employment law
โข a recent judicial review case on the commissioning of NHS services
โข the Governmentโs new โRight to Buildโ policy.
With Brexit almost here, businesses may think that they have run out of time to achieve Authorised Economic Operator (โAEOโ) accreditation. But, regardless of the future EU/UK trade relationship, AEO accreditation is likely to remain a โmust haveโ for many businesses.
As part of its wider Brexit offering, BDO provides AEO application support, which is tailored to our clientsโ specific needs. This flyer summarises the benefits of AEO and how we can assist you.
Brexit โ Are You Ready โ a Legal ChecklistMartin Jack
ย
Speaker David Beveridge
David will be outlining matters where businesses should consider and assess how ready they are for the biggest change to UK trade in the post โ war era โ Brexit.
Unity & Inclusion NYC: An Introduction to the GDPR and Terms to Avoid in Fina...500 Startups
ย
An Introduction to the GDPR and Terms to Avoid in Financing
Aliya Sanders, Associate, Gunderson
Hozefa Botee, Partner, Gunderson
Randall Clark, Startup Lawyer, Gunderson
Brexit - Trade and Supply Chain Implications - BDOJulietWallwork
ย
What will be the Brexit implications for your supply chain?
EU Versus Global Supply Chains - Immediate Steps
Developing a Brexit Strategy - Longer Term Planning
As Brexit negotiations continue, directors need to be mindful of a number of issues potentially facing their companies from a Corporate and Company law perspective. Here is a helpful checklist of issues and Matheson recommendations to guide them in this process.
As Brexit negotiations continue, directors need to be mindful of a number of issues potentially facing their companies from a Corporate and Company law perspective. Here is a helpful checklist of issues and Matheson recommendations to guide them in this process.
Trade and commerce legal updates from across the Asia Pacific region, EU, and USWilliam Marshall
ย
Highlights of trade and commercial legal updates from more than 13 jurisdictions across the Asia Pacific region, Europe, and the US presented by Baker & McKenzie's Asia Pacific Trade & Commerce practice.
As a business owner in Delaware, staying on top of your tax obligations is paramount, especially with the annual deadline for Delaware Franchise Tax looming on March 1. One such obligation is the annual Delaware Franchise Tax, which serves as a crucial requirement for maintaining your companyโs legal standing within the state. While the prospect of handling tax matters may seem daunting, rest assured that the process can be straightforward with the right guidance. In this comprehensive guide, weโll walk you through the steps of filing your Delaware Franchise Tax and provide insights to help you navigate the process effectively.
Memorandum Of Association Constitution of Company.pptseri bangash
ย
www.seribangash.com
A Memorandum of Association (MOA) is a legal document that outlines the fundamental principles and objectives upon which a company operates. It serves as the company's charter or constitution and defines the scope of its activities. Here's a detailed note on the MOA:
Contents of Memorandum of Association:
Name Clause: This clause states the name of the company, which should end with words like "Limited" or "Ltd." for a public limited company and "Private Limited" or "Pvt. Ltd." for a private limited company.
https://seribangash.com/article-of-association-is-legal-doc-of-company/
Registered Office Clause: It specifies the location where the company's registered office is situated. This office is where all official communications and notices are sent.
Objective Clause: This clause delineates the main objectives for which the company is formed. It's important to define these objectives clearly, as the company cannot undertake activities beyond those mentioned in this clause.
www.seribangash.com
Liability Clause: It outlines the extent of liability of the company's members. In the case of companies limited by shares, the liability of members is limited to the amount unpaid on their shares. For companies limited by guarantee, members' liability is limited to the amount they undertake to contribute if the company is wound up.
https://seribangash.com/promotors-is-person-conceived-formation-company/
Capital Clause: This clause specifies the authorized capital of the company, i.e., the maximum amount of share capital the company is authorized to issue. It also mentions the division of this capital into shares and their respective nominal value.
Association Clause: It simply states that the subscribers wish to form a company and agree to become members of it, in accordance with the terms of the MOA.
Importance of Memorandum of Association:
Legal Requirement: The MOA is a legal requirement for the formation of a company. It must be filed with the Registrar of Companies during the incorporation process.
Constitutional Document: It serves as the company's constitutional document, defining its scope, powers, and limitations.
Protection of Members: It protects the interests of the company's members by clearly defining the objectives and limiting their liability.
External Communication: It provides clarity to external parties, such as investors, creditors, and regulatory authorities, regarding the company's objectives and powers.
https://seribangash.com/difference-public-and-private-company-law/
Binding Authority: The company and its members are bound by the provisions of the MOA. Any action taken beyond its scope may be considered ultra vires (beyond the powers) of the company and therefore void.
Amendment of MOA:
While the MOA lays down the company's fundamental principles, it is not entirely immutable. It can be amended, but only under specific circumstances and in compliance with legal procedures. Amendments typically require shareholder
India Orthopedic Devices Market: Unlocking Growth Secrets, Trends and Develop...Kumar Satyam
ย
According to TechSci Research report, โIndia Orthopedic Devices Market -Industry Size, Share, Trends, Competition Forecast & Opportunities, 2030โ, the India Orthopedic Devices Market stood at USD 1,280.54 Million in 2024 and is anticipated to grow with a CAGR of 7.84% in the forecast period, 2026-2030F. The India Orthopedic Devices Market is being driven by several factors. The most prominent ones include an increase in the elderly population, who are more prone to orthopedic conditions such as osteoporosis and arthritis. Moreover, the rise in sports injuries and road accidents are also contributing to the demand for orthopedic devices. Advances in technology and the introduction of innovative implants and prosthetics have further propelled the market growth. Additionally, government initiatives aimed at improving healthcare infrastructure and the increasing prevalence of lifestyle diseases have led to an upward trend in orthopedic surgeries, thereby fueling the market demand for these devices.
"๐ฉ๐ฌ๐ฎ๐ผ๐ต ๐พ๐ฐ๐ป๐ฏ ๐ป๐ฑ ๐ฐ๐บ ๐ฏ๐จ๐ณ๐ญ ๐ซ๐ถ๐ต๐ฌ"
๐๐ ๐๐จ๐ฆ๐ฌ (๐๐ ๐๐จ๐ฆ๐ฆ๐ฎ๐ง๐ข๐๐๐ญ๐ข๐จ๐ง๐ฌ) is a professional event agency that includes experts in the event-organizing market in Vietnam, Korea, and ASEAN countries. We provide unlimited types of events from Music concerts, Fan meetings, and Culture festivals to Corporate events, Internal company events, Golf tournaments, MICE events, and Exhibitions.
๐๐ ๐๐จ๐ฆ๐ฌ provides unlimited package services including such as Event organizing, Event planning, Event production, Manpower, PR marketing, Design 2D/3D, VIP protocols, Interpreter agency, etc.
Sports events - Golf competitions/billiards competitions/company sports events: dynamic and challenging
โญ ๐ ๐๐๐ญ๐ฎ๐ซ๐๐ ๐ฉ๐ซ๐จ๐ฃ๐๐๐ญ๐ฌ:
โข 2024 BAEKHYUN [Lonsdaleite] IN HO CHI MINH
โข SUPER JUNIOR-L.S.S. THE SHOW : Th3ee Guys in HO CHI MINH
โขFreenBecky 1st Fan Meeting in Vietnam
โขCHILDREN ART EXHIBITION 2024: BEYOND BARRIERS
โข WOW K-Music Festival 2023
โข Winner [CROSS] Tour in HCM
โข Super Show 9 in HCM with Super Junior
โข HCMC - Gyeongsangbuk-do Culture and Tourism Festival
โข Korean Vietnam Partnership - Fair with LG
โข Korean President visits Samsung Electronics R&D Center
โข Vietnam Food Expo with Lotte Wellfood
"๐๐ฏ๐๐ซ๐ฒ ๐๐ฏ๐๐ง๐ญ ๐ข๐ฌ ๐ ๐ฌ๐ญ๐จ๐ซ๐ฒ, ๐ ๐ฌ๐ฉ๐๐๐ข๐๐ฅ ๐ฃ๐จ๐ฎ๐ซ๐ง๐๐ฒ. ๐๐ ๐๐ฅ๐ฐ๐๐ฒ๐ฌ ๐๐๐ฅ๐ข๐๐ฏ๐ ๐ญ๐ก๐๐ญ ๐ฌ๐ก๐จ๐ซ๐ญ๐ฅ๐ฒ ๐ฒ๐จ๐ฎ ๐ฐ๐ข๐ฅ๐ฅ ๐๐ ๐ ๐ฉ๐๐ซ๐ญ ๐จ๐ ๐จ๐ฎ๐ซ ๐ฌ๐ญ๐จ๐ซ๐ข๐๐ฌ."
Accpac to QuickBooks Conversion Navigating the Transition with Online Account...PaulBryant58
ย
This article provides a comprehensive guide on how to
effectively manage the convert Accpac to QuickBooks , with a particular focus on utilizing online accounting services to streamline the process.
Affordable Stationery Printing Services in Jaipur | Navpack n PrintNavpack & Print
ย
Looking for professional printing services in Jaipur? Navpack n Print offers high-quality and affordable stationery printing for all your business needs. Stand out with custom stationery designs and fast turnaround times. Contact us today for a quote!
Buy Verified PayPal Account | Buy Google 5 Star Reviewsusawebmarket
ย
Buy Verified PayPal Account
Looking to buy verified PayPal accounts? Discover 7 expert tips for safely purchasing a verified PayPal account in 2024. Ensure security and reliability for your transactions.
PayPal Services Features-
๐ข Email Access
๐ข Bank Added
๐ข Card Verified
๐ข Full SSN Provided
๐ข Phone Number Access
๐ข Driving License Copy
๐ข Fasted Delivery
Client Satisfaction is Our First priority. Our services is very appropriate to buy. We assume that the first-rate way to purchase our offerings is to order on the website. If you have any worry in our cooperation usually You can order us on Skype or Telegram.
24/7 Hours Reply/Please Contact
usawebmarketEmail: support@usawebmarket.com
Skype: usawebmarket
Telegram: @usawebmarket
WhatsApp: +1โช(218) 203-5951โฌ
USA WEB MARKET is the Best Verified PayPal, Payoneer, Cash App, Skrill, Neteller, Stripe Account and SEO, SMM Service provider.100%Satisfection granted.100% replacement Granted.
Discover the innovative and creative projects that highlight my journey throu...dylandmeas
ย
Discover the innovative and creative projects that highlight my journey throughย Full Sail University. Below, youโll find a collection of my work showcasing my skills and expertise in digital marketing, event planning, and media production.
Premium MEAN Stack Development Solutions for Modern BusinessesSynapseIndia
ย
Stay ahead of the curve with our premium MEAN Stack Development Solutions. Our expert developers utilize MongoDB, Express.js, AngularJS, and Node.js to create modern and responsive web applications. Trust us for cutting-edge solutions that drive your business growth and success.
Know more: https://www.synapseindia.com/technology/mean-stack-development-company.html
What is the TDS Return Filing Due Date for FY 2024-25.pdfseoforlegalpillers
ย
It is crucial for the taxpayers to understand about the TDS Return Filing Due Date, so that they can fulfill your TDS obligations efficiently. Taxpayers can avoid penalties by sticking to the deadlines and by accurate filing of TDS. Timely filing of TDS will make sure about the availability of tax credits. You can also seek the professional guidance of experts like Legal Pillers for timely filing of the TDS Return.
Skye Residences | Extended Stay Residences Near Toronto Airportmarketingjdass
ย
Experience unparalleled EXTENDED STAY and comfort at Skye Residences located just minutes from Toronto Airport. Discover sophisticated accommodations tailored for discerning travelers.
Website Link :
https://skyeresidences.com/
https://skyeresidences.com/about-us/
https://skyeresidences.com/gallery/
https://skyeresidences.com/rooms/
https://skyeresidences.com/near-by-attractions/
https://skyeresidences.com/commute/
https://skyeresidences.com/contact/
https://skyeresidences.com/queen-suite-with-sofa-bed/
https://skyeresidences.com/queen-suite-with-sofa-bed-and-balcony/
https://skyeresidences.com/queen-suite-with-sofa-bed-accessible/
https://skyeresidences.com/2-bedroom-deluxe-queen-suite-with-sofa-bed/
https://skyeresidences.com/2-bedroom-deluxe-king-queen-suite-with-sofa-bed/
https://skyeresidences.com/2-bedroom-deluxe-queen-suite-with-sofa-bed-accessible/
#Skye Residences Etobicoke, #Skye Residences Near Toronto Airport, #Skye Residences Toronto, #Skye Hotel Toronto, #Skye Hotel Near Toronto Airport, #Hotel Near Toronto Airport, #Near Toronto Airport Accommodation, #Suites Near Toronto Airport, #Etobicoke Suites Near Airport, #Hotel Near Toronto Pearson International Airport, #Toronto Airport Suite Rentals, #Pearson Airport Hotel Suites
Enterprise Excellence is Inclusive Excellence.pdfKaiNexus
ย
Enterprise excellence and inclusive excellence are closely linked, and real-world challenges have shown that both are essential to the success of any organization. To achieve enterprise excellence, organizations must focus on improving their operations and processes while creating an inclusive environment that engages everyone. In this interactive session, the facilitator will highlight commonly established business practices and how they limit our ability to engage everyone every day. More importantly, though, participants will likely gain increased awareness of what we can do differently to maximize enterprise excellence through deliberate inclusion.
What is Enterprise Excellence?
Enterprise Excellence is a holistic approach that's aimed at achieving world-class performance across all aspects of the organization.
What might I learn?
A way to engage all in creating Inclusive Excellence. Lessons from the US military and their parallels to the story of Harry Potter. How belt systems and CI teams can destroy inclusive practices. How leadership language invites people to the party. There are three things leaders can do to engage everyone every day: maximizing psychological safety to create environments where folks learn, contribute, and challenge the status quo.
Who might benefit? Anyone and everyone leading folks from the shop floor to top floor.
Dr. William Harvey is a seasoned Operations Leader with extensive experience in chemical processing, manufacturing, and operations management. At Michelman, he currently oversees multiple sites, leading teams in strategic planning and coaching/practicing continuous improvement. William is set to start his eighth year of teaching at the University of Cincinnati where he teaches marketing, finance, and management. William holds various certifications in change management, quality, leadership, operational excellence, team building, and DiSC, among others.
RMD24 | Retail media: hoe zet je dit in als je geen AH of Unilever bent? Heid...BBPMedia1
ย
Grote partijen zijn al een tijdje onderweg met retail media. Ondertussen worden in dit domein ook de kansen zichtbaar voor andere spelers in de markt. Maar met die kansen ontstaan ook vragen: Zelf retail media worden of erop adverteren? In welke fase van de funnel past het en hoe integreer je het in een mediaplan? Wat is nu precies het verschil met marketplaces en Programmatic ads? In dit half uur beslechten we de dilemma's en krijg je antwoorden op wanneer het voor jou tijd is om de volgende stap te zetten.
Cracking the Workplace Discipline Code Main.pptxWorkforce Group
ย
Cultivating and maintaining discipline within teams is a critical differentiator for successful organisations.
Forward-thinking leaders and business managers understand the impact that discipline has on organisational success. A disciplined workforce operates with clarity, focus, and a shared understanding of expectations, ultimately driving better results, optimising productivity, and facilitating seamless collaboration.
Although discipline is not a one-size-fits-all approach, it can help create a work environment that encourages personal growth and accountability rather than solely relying on punitive measures.
In this deck, you will learn the significance of workplace discipline for organisational success. Youโll also learn
โข Four (4) workplace discipline methods you should consider
โข The best and most practical approach to implementing workplace discipline.
โข Three (3) key tips to maintain a disciplined workplace.
Business Valuation Principles for EntrepreneursBen Wann
ย
This insightful presentation is designed to equip entrepreneurs with the essential knowledge and tools needed to accurately value their businesses. Understanding business valuation is crucial for making informed decisions, whether you're seeking investment, planning to sell, or simply want to gauge your company's worth.
3.0 Project 2_ Developing My Brand Identity Kit.pptxtanyjahb
ย
A personal brand exploration presentation summarizes an individual's unique qualities and goals, covering strengths, values, passions, and target audience. It helps individuals understand what makes them stand out, their desired image, and how they aim to achieve it.
3.0 Project 2_ Developing My Brand Identity Kit.pptx
ย
Brexit Questions & Answers
1. BREXIT QUESTIONS AND ANSWERS
Question Asked Response
Business Travel
How long does a green card last for? This question is best answered by the Insurance company providing the insurance as they may have
their own specific rules.
As an example, please note information provided below by Allianz
โGreen Cards provide a guarantee of insurance cover for a minimum of 15 days and can
remain valid until the expiry date of the motor insurance policyโ.
If I do get a Green Card, how long will it remain valid for? - Allianz
https://www.allianz.ie โบ car-insurance โบ faqs โบ how-long-is-a-green-card-vali...
Customs Procedures and Incoterms
Where can I find out more information about
Customs grants?
Please see the following link for details of grants for businesses that complete customs declarations
https://www.gov.uk/guidance/grants-for-businesses-that-complete-customs-declarations
What is a Binding Tariff Information (BTI) and how
do I obtain one?
A Binding Tariff Information (BTI) decision is a written tariff classification of the goods. Whilst it is
not a legal requirement it does provide assurance that goods have the correct commodity code.
The BTI decision is legally binding on all EU customs administrations.
A BTI can be obtained from
https://www.gov.uk/guidance/apply-for-a-binding-tariff-information-decision-notice-600
I am currently selling on ExWorks to Europe, are
there any implications from Brexit?
If businesses are selling under ExWorks Incoterms to Europe the responsibility is with the European
buyer to collect and load the goods onto the lorry at the UK sellerโs premises. The European buyer
is also responsible for making the UK Customs outbound declaration.
The UK seller should make clear to the European buyer of their responsibilities, in order that the
buyer can make appropriate arrangements should they be required post Brexit.
2. 2
Question Asked Response
I am currently selling on Delivered Duty Paid to
Europe, are there any implications from Brexit?
If businesses are selling on Delivered Duty Paid (DDP) Incoterms to Europe it is their responsibility
to deliver the goods to the named place on the country of importation, which could be the
European buyerโs premises.
The UK seller bears responsibility for any tariffs applicable. It is also expected that the UK seller
clears the goods for customs clearance at both export and import. If customs declarations are
required if the UK leaves the European Union this will require the UK seller to make customs
declarations in the UK and in the European Union.
The seller will require a European EORI number and a European VAT number, obtained from a
customs authority in the European Union.
What is Inward Processing?
-will it be of any benefit to my business?
Inward processing means that non-European Union goods are imported in order that they can be
used in the customs territory of the European Union in one or more processing operations, for
example for the purposes of manufacturing or repair.
A UK business can use Inward Processing to obtain relief from Customs Duty and Import VAT for
goods that are imported from outside the EU and then exported outside the EU.
Inward Processing is subject to authorisation by HMRC.
Further information is available from
https://www.gov.uk/government/publications/notice-3001-special-procedures-for-the-union-
customs-code/annex-d
Why is it important to maintain Proof of Export?
-what is required as part of demonstrating Proof of
Export?
Businesses require documentary evidence of goods leaving the EU to zero rate their exports. This
can be commercial or official evidence. If businesses do not provide this information in time they
will have to account for the VAT on their return. Evidence must be retained for 6 years and shown
to HMRC if they request to see it.
Further information on this requirement can be found at:
https://www.gov.uk/guidance/vat-exports-dispatches-and-supplying-goods-abroad
3. 3
Question Asked Response
Data Flows
We get data from businesses in the UK & EU. All
our terms are GDPR compliant currently. Do we
need any additional contracts/terms for UK
customers? What about for EU customers (e.g.
must we incorporate the Standard Contractual
Clauses) for sharing EU data to the UK?
Please see link two below from the ICO providing specific details on actions required.
You must incorporate standard contractual clauses โ please see links below
If you are a larger business, you may be able to implement Binding Corporate Rules. If this is the
case, please see ICO advice for larger businesses
https://ico.org.uk/for-organisations/data-protection-and-brexit/data-protection-and-brexit-for-
small-organisations/
https://ico.org.uk/for-organisations/data-protection-and-brexit/data-protection-and-brexit-for-
small-organisations/uk-businesses-and-organisations-who-send-or-receive-data-to-or-from-
europe/
GDPR and our ability to hold our Republic of
Ireland staffโs personal data in the UK if there is a
no deal Brexit - are there issues/changes?
Yes, the same issues arise for employeesโ personal data as they do for the data of personal
customers in the EU. Please see guidance from the Information Commissioners Office
Regarding EU nationals that we have working for us:
if we leave on the 31st are we allowed to hold data
on them? e.g., bank account, address etc so that we
can pay them. Or will we have to do something to
be allowed to hold this information? The
information will not be shared outside of the UK.
Please see following links from the Information Commissioners Office. You need to take actions as
noted in the links and review the validity of Standard Contractual Clauses.
There are actions to take here.
https://ico.org.uk/for-organisations/data-protection-and-brexit/data-protection-and-brexit-for-
small-organisations/uk-businesses-and-organisations-who-send-or-receive-data-to-or-from-
europe/
https://ico.org.uk/for-organisations/data-protection-and-brexit/keep-data-flowing-from-the-eea-
to-the-uk-interactive-tool/
4. 4
Question Asked Response
Employee Retention and Recruitment
If a member of staff gains settled status, do we need
to physically see the document?
Please see link below with respect to employer and the EU settlement scheme
An extract of a part of the information is as follows;
Quote
It is the responsibility of the individual to make an application to the EU Settlement Scheme. There
is no requirement for the individual to inform you, as an employer, that they have applied or the
outcome of their application. Likewise, you are not required to check that an employee has applied.
Unquote
https://www.gov.uk/government/publications/eu-settlement-scheme-employer-toolkit/toolkit-
introduction-how-to-use-the-employer-toolkit-in-your-organisation-or-network
University pipeline and the fact university students
will now be allowed to stay in the UK for two years
after graduation to find a job, down from four
months. Does that apply to people graduating now
(sep/oct 2019
This applies for students commencing their courses next year in the 2020/2021 academic year.
There have also been announcements of a fast-tracking service for Scientists. We can provide further
information here if required.
Two of our staff are EU nationals who are reluctant
to apply for settled status until the terms of the
Brexit deal are clear. How do we encourage staff to
apply?
EU nationals have until the 31st December 2020 to apply to the EU settlement scheme and to date
1.5 million EU nationals have successfully applied.
In terms of encouraging EU nationals to apply there are benefits in them ensuring certainty
around having successfully applied to the scheme.
Imports
I would like info on temporary import tariffs Information on temporary import tariffs can be found at
https://www.gov.uk/government/news/temporary-tariff-regime-updated
5. 5
Question Asked Response
Intellectual Property Protection
What impact might there be with regard to
intellectual property created by collaborations
between EU and UK Universities under EU funded
projects?
In a joint venture it is important to agree on both:
-existing Intellectual Property
-initial and ongoing contributions of each party to the joint venture
Responsibilities and obligations should also be agreed
Legal advice should be considered with respect to specific contractual arrangements.
If licensing or assigning an intellectual property right, future issues may arise if the joint venture
parties do not follow legal guidance.
As always due diligence must take place on joint venture partners.
Regulation and Compliance
We import an electrical product from a third
country which is CE marked by the Manufacturer in
that third country, will we be able to sell this within
the EU without re-certification. also, to sell the
product in the UK what steps will we have to take?
Is the third country in the European Union? If not, then the CE Marking requires to be in the
European Union.
A number of UK notifying bodies have established legal entities in the European Union to enable
them to CE Mark from within the European Union.
Please see following link;
https://www.gov.uk/guidance/placing-manufactured-goods-on-the-eu-internal-market-if-theres-
no-deal#new-approach-goods
To sell the product in the UK you will need to consider the new UKCA marking. Please see the
following link with information
https://www.gov.uk/guidance/placing-manufactured-goods-on-the-uk-market-if-theres-no-brexit-
deal#new-approach-goods
Currently we self-certify some of our products for
sale in the EU. We have setup a subsidiary in the
Netherlands to deal with the importation issues for
our European dealers, could this company now
self-certify our products for EU sale?
A company based in the EU can self-certify.
There are some products however which require to be certified by a third party such as high-risk
machinery.
Please see following link
https://cemarking.net/ce-self-certification/
6. 6
Products that are currently CE approved (self-
certification) and are currently on sale in the EU do
not need further EU certification to keep them on
sale after Brexit?
I understand that new products introduced after
Brexit would need to be certificated by an EU
certification body as elf certification will cease.
Please note that in the event of the UK leaving the EU, conformity assessment carried out by UK
conformity assessment bodies will no longer be recognised by the EU. This applies even if the
assessment was carried out before the UK leaves the EU, unless the product has already been
placed on the market in a remaining EU country.
If you are placing a good on the market that requires third-party assessment you will need to use
an EU recognised conformity assessment body.
Please see following important link
https://www.gov.uk/guidance/placing-manufactured-goods-on-the-eu-internal-market-if-theres-
no-deal#new-approach-goods
how do you find out the exact % of UK content
needed for UK produced goods per tariff code?
If this relates to rules of origin and % requirements for preferential tariff purposes, then
requirements for a new UK version Certificate of Origin are awaited. Once issued this guidance
from your accredited Chamber of Commerce will be important.
The exact % content in terms of UK and acceptable EU content may depend on the terms of the
trade agreement between the UK and country, where a Preferential / Free Trade Agreement has
been agreed.
Please see following link which details the status on UK trade agreements. This link details
countries where trade agreements have been โrolled overโ.
https://www.gov.uk/guidance/uk-trade-agreements-with-non-eu-countries-in-a-no-deal-brexit
As we currently use a number of Software licenses
that are from EU based countries. Are there any
issues with these digital services?
One impact to consider is the possible requirements for licenses to be subject to export control
regulations, especially for encrypted software. Please see link below
You could also check whether the license agreement is impacted by Brexit in terms of any specific
clauses (not just Brexit clauses, but any notable events), any jurisdiction clauses should also be
considered.
Any trade barriers as a result of Brexit could in theory increase the prices of software licenses
https://www.lexology.com/library/detail.aspx?g=598b6279-0653-4473-8545-1d0939871fbe
7. 7
Question Asked Response
Trade in Goods
what is the situation with regard to over hauling
customer equipment where the equipment is
removed from Eire and transported to Scotland,
over hauled and then sent back to Eire and
reinstalled?
If goods cross the border and in the event of a no deal Brexit, then tariffs will apply, and customs
declarations will apply.
Please see link below, this however is a detailed area and you would have to make an application.
We can discuss further if this would be helpful as possible use of Customs special procedures may
be beneficial
https://www.gov.uk/guidance/customs-procedures-if-the-uk-leaves-the-eu-without-a-deal
A small percentage of sales are from merchandise
(T-shirts, badges etc) where we use the Post Office
to send these abroad (EU and US are common
places). Will the EU sales be affected?
Please see link below. These goods will be subject to customs procedures, including customs
declarations.
https://www.royalmail.com/brexit/no-deal
Trade in Services
Hi Please could you provide some guidance on
impact on companies like us providing Engineering
Consulting Services to EU. There are no goods
involved but consulting. Thanks
Impacts could arise in terms of;
1) Data Protection if data is held on personal customers in the EU. Please see information
from the
Information Commissioners Office with respect to standard contractual clauses
https://ico.org.uk/for-organisations/data-protection-and-brexit/data-protection-if-there-s-no-
brexit-deal-3/the-gdpr/international-data-transfers/
2) Recognition of Professional Qualifications โ are qualifications you have achieved key to
your business operation?
3) VAT on services you sell
4) Business travel to the EU
what is the impact for a business that provided
service labour in Eire? i.e site engineers sent over to
service customers equipment originally made in
UK?
The Common Area between the UK and Ireland will remain, please see following link
https://www.gov.uk/government/publications/common-travel-area-guidance
This retains the right to enter, live and work in each otherโs countries
Please let us know if the service engineers are taking large equipment with them across the border,
which may require to be declared
8. 8
Question Asked Response
Trade with the Rest of the World
As a trade advisor, when I talk to potential Nordic
buyers, it would be very helpful for me to know
what tariffs will apply to different food and drink
categories in case of a hard Brexit
In the event of a hard Brexit tariffs may apply for sales to Nordic countries. As a lot of the Nordic
countries are part of the European Union the same tariffs will apply as for trade with the rest of the
European Union
For Norway they are part of EFTA (European Free Trade Association).
what about the middle east? There are no trade agreements between the EU and the Gulf Co-operation Council so tariffs will
apply for existing exports from the European Union and continue to apply.
There are however for example trade agreements with Egypt, Lebanon and North Africa
Please note trade with the Middle East and North Africa may require an Arab British Certificate of
Origin
VAT
Currently as a B2B software as a service company,
we don't charge VAT to EU customers who have an
EU VAT number and do charge VAT to EU
customers who don't have an EU VAT number.
How does this change after Brexit?
The situation with respect to VAT on Services does not change after Brexit
The place of supply rules still applies for VAT on services and you continue with respect to how you
operate today.
Please see link below which provides information on requirements, this includes information on
VAT on services and place of supply and on EC sales list
https://www.gov.uk/government/publications/vat-for-businesses-if-theres-no-brexit-deal/vat-for-
businesses-if-theres-no-brexit-deal
Can European customers postpone their VAT
payable?
European customers would be able to postpone their VAT, usually through a VAT deferment
account with their relevant Customs authority. This would normally be through a bank guarantee
supporting the VAT deferment account.
Some Customs authorities in Europe may apply Simplified VAT Accounting, for established
businesses whereby such businesses are able to defer without a bank guarantee. This however is
entirely up to the individual Customs authorities as to whether they allow such an arrangement.
9. 9
Question Asked Response
what if you are not vat registered? If a business is not VAT registered, and they require to make Customs declarations for exports and
imports they will need to register for an;
-EORI number
-Transitional Simplified Procedures
Please see links below
https://www.gov.uk/eori
https://www.gov.uk/guidance/register-for-simplified-import-procedures-if-the-uk-leaves-the-eu-
without-a-deal
Regarding VAT on exported goods; where VAT is
currently charged in B2B trade on non-EU exports,
will it be necessary to charge VAT for the same
goods to EU trade after Brexit? I have had
conflicting information, I have been told B2C trade
is VAT chargeable and NOT on B2B, can you clarify?
Please note extract below from Gov.uk (weblink also included for information
Quote
If the UK leaves the EU without an agreement, VAT registered UK businesses will continue to be
able to zero-rate sales of goods to EU businesses but will not be required to complete EC sales lists.
As UK VAT registered businesses will not be required to complete an EC sales list, there will be
changes to how these sales are recorded. Those UK businesses exporting goods to EU businesses
will need to retain evidence to prove that goods have left the UK, to support the zero-rating of the
supply.
Unquote
https://www.gov.uk/government/publications/vat-for-businesses-if-theres-no-brexit-deal/vat-for-
businesses-if-theres-no-brexit-deal