The various options of the Dutch Corporate Law with regards to Holding Structures. Reflecting on:
Dutch Participation (Deelnemingsvrijstelling)
Holding Subsidiaries
Tax Treaty Network
EU Withholding Tax Exemption
Dutch Finance Company (DFC)
Dutch Cooperative (DCOOP)
Stichting & STAK
Hybrid Holding
MCI CLT Lecture at BUSEM, Bangkok University (2020.11)Martin Kraeter
Phillip & Martin Kraeter lecture about
The Economic Landscape of the UAE
with special approach to the entrepreneurial mindset and start-ups.
Audience: School of Entrepreneurship and Management @ Bangkok University
Substance as an important element of tax planning and global trends in exchange of information.
CONTENT
-Information exchange: general facts.
-AEOI: brief chronology.
-AEOI: general ideas.
-AEOI: scheme.
-AEOI: specifics.
-Practical example: Cyprus.
-What is “substance” and where does it come from?
-Today`s substance requirements.
-Actions and measures, indicating “substance”.
-Issues to be considered during the obtainment of Cyprus tax residency certificate.
-Questions asked by tax authorities investigating into substance over form.
MCI CLT Lecture at BUSEM, Bangkok University (2020.11)Martin Kraeter
Phillip & Martin Kraeter lecture about
The Economic Landscape of the UAE
with special approach to the entrepreneurial mindset and start-ups.
Audience: School of Entrepreneurship and Management @ Bangkok University
Substance as an important element of tax planning and global trends in exchange of information.
CONTENT
-Information exchange: general facts.
-AEOI: brief chronology.
-AEOI: general ideas.
-AEOI: scheme.
-AEOI: specifics.
-Practical example: Cyprus.
-What is “substance” and where does it come from?
-Today`s substance requirements.
-Actions and measures, indicating “substance”.
-Issues to be considered during the obtainment of Cyprus tax residency certificate.
-Questions asked by tax authorities investigating into substance over form.
Automatic exchange of information (AEOI) - November 2016nztaxpolicy
Presentation delivered in November 2016 (Wellington - 4th November, Auckland - 9th November, webinar - 18th November) aimed at financial institutions and covered the practical implementation and technical issues for the Common Reporting Standard.
With the onset of higher personal tax rates, more complex rules on the tax deductibility of interest and an election round the corner, now is the time to be thinking about structuring your tax affairs.
BDO ran a seminar for private equity executives that demonstrated:
- How to structure your fund
- How to plan during the life of your fund
- Latest techniques for structuring transactions
- Minimising VAT leakage
Find out more in the slides of the presentation.
Automatic exchange of financial account informationnztaxpolicy
Presentation about New Zealand's proposed implementation of the GE20/OECD automatic exchange of information (AEOI) initiative.
Delivered on 7 March 2016 at Chartered Accountants Australia and New Zealand, Auckland, New Zealand.
For more information see:
http://taxpolicy.ird.govt.nz/topical-issues/implementing-aeoi
Automatic exchange of financial account information - March 2016nztaxpolicy
Presentation about New Zealand's proposed implementation of the GE20/OECD automatic exchange of information (AEOI) initiative.
Version for 14 March 2016 presentation at Inland Revenue, Wellington, New Zealand and 17 March 2016 audio conference.
For more information see:
http://taxpolicy.ird.govt.nz/topical-issues/implementing-aeoi
Presented by Dr. Nissar Ahmed Yatoo at the 4th Annual East Africa Finance Summit
1.Interest Free Transactions
2.Sharing of associated risks and profits
3.No scope for uncertainty
4.Emphasis on Ethical Investment
5.Tangible and identifiable underlying assets to back-up financial transactions
Table overview of essential facts and requirements for setting up investor funds / hedge funds in the low tax EU jurisdiction of Malta.
* Collective Investment Schemes | Hedge Fund | Mutual Fund | AIFMD | PIFs | Alternative Investment Schemes
Eversheds CREATE Workshop #1: Real estate holding structuresEversheds Sutherland
Corporate Real Estate Academy Training at Eversheds (CREATE) is a series of workshops designed to further your knowledge of indirect real estate and corporatised real estate transactions.
CREATE Workshop #1: Real Estate Holding Structures explored:
• typical structures used for holding real estate and real estate joint ventures
• why each structure is used and by whom
• trends and how the status quo is changing
The term offshore company or offshore corporation is used in at least two distinct and different ways. An offshore company may be a reference to:
a corporation or (sometimes) other type of legal entity which is incorporated or registered in an offshore financial centre or "tax haven"; or
a company or corporate group (or sometimes a division thereof) which engages in offshoring manufacturing or business services.
Characteristics of offshore companies
They are broadly not subject to taxation in their home jurisdiction.
The corporate regime will be designed to promote business flexibility.
Regulation of corporate activities will normally be lighter than in a developed country.
Classifying offshore companies:
Companies which are exempt from taxation in their jurisdiction of registration provided that they do not undertake business with persons resident in that jurisdiction (IBCs).
Offshore jurisdictions which simply do not impose any form of taxation on companies, and so their companies are de facto tax exempt.
Mariana Enevoldsen, Director, Heritage International Fund Managers Limited, discusses the structures available and the regulatory requirements applicable in Guernsey to Funds and Licensees.
- The Asian landscape - uncertainty in the near term
- Structuring considerations
- Risk allocation amongst parties
Prabhu Narasimhan, Counsel, White & Case
Peita Menton, Partner, White & Case
Future of treaty formed holding companies and preferential Harm J. Oortwijn
Past present and future developments in holding and preferential tax regimes - what once was appropriate is now perceived inappropriate... and the perception continues to evolve!
Automatic exchange of information (AEOI) - November 2016nztaxpolicy
Presentation delivered in November 2016 (Wellington - 4th November, Auckland - 9th November, webinar - 18th November) aimed at financial institutions and covered the practical implementation and technical issues for the Common Reporting Standard.
With the onset of higher personal tax rates, more complex rules on the tax deductibility of interest and an election round the corner, now is the time to be thinking about structuring your tax affairs.
BDO ran a seminar for private equity executives that demonstrated:
- How to structure your fund
- How to plan during the life of your fund
- Latest techniques for structuring transactions
- Minimising VAT leakage
Find out more in the slides of the presentation.
Automatic exchange of financial account informationnztaxpolicy
Presentation about New Zealand's proposed implementation of the GE20/OECD automatic exchange of information (AEOI) initiative.
Delivered on 7 March 2016 at Chartered Accountants Australia and New Zealand, Auckland, New Zealand.
For more information see:
http://taxpolicy.ird.govt.nz/topical-issues/implementing-aeoi
Automatic exchange of financial account information - March 2016nztaxpolicy
Presentation about New Zealand's proposed implementation of the GE20/OECD automatic exchange of information (AEOI) initiative.
Version for 14 March 2016 presentation at Inland Revenue, Wellington, New Zealand and 17 March 2016 audio conference.
For more information see:
http://taxpolicy.ird.govt.nz/topical-issues/implementing-aeoi
Presented by Dr. Nissar Ahmed Yatoo at the 4th Annual East Africa Finance Summit
1.Interest Free Transactions
2.Sharing of associated risks and profits
3.No scope for uncertainty
4.Emphasis on Ethical Investment
5.Tangible and identifiable underlying assets to back-up financial transactions
Table overview of essential facts and requirements for setting up investor funds / hedge funds in the low tax EU jurisdiction of Malta.
* Collective Investment Schemes | Hedge Fund | Mutual Fund | AIFMD | PIFs | Alternative Investment Schemes
Eversheds CREATE Workshop #1: Real estate holding structuresEversheds Sutherland
Corporate Real Estate Academy Training at Eversheds (CREATE) is a series of workshops designed to further your knowledge of indirect real estate and corporatised real estate transactions.
CREATE Workshop #1: Real Estate Holding Structures explored:
• typical structures used for holding real estate and real estate joint ventures
• why each structure is used and by whom
• trends and how the status quo is changing
The term offshore company or offshore corporation is used in at least two distinct and different ways. An offshore company may be a reference to:
a corporation or (sometimes) other type of legal entity which is incorporated or registered in an offshore financial centre or "tax haven"; or
a company or corporate group (or sometimes a division thereof) which engages in offshoring manufacturing or business services.
Characteristics of offshore companies
They are broadly not subject to taxation in their home jurisdiction.
The corporate regime will be designed to promote business flexibility.
Regulation of corporate activities will normally be lighter than in a developed country.
Classifying offshore companies:
Companies which are exempt from taxation in their jurisdiction of registration provided that they do not undertake business with persons resident in that jurisdiction (IBCs).
Offshore jurisdictions which simply do not impose any form of taxation on companies, and so their companies are de facto tax exempt.
Mariana Enevoldsen, Director, Heritage International Fund Managers Limited, discusses the structures available and the regulatory requirements applicable in Guernsey to Funds and Licensees.
- The Asian landscape - uncertainty in the near term
- Structuring considerations
- Risk allocation amongst parties
Prabhu Narasimhan, Counsel, White & Case
Peita Menton, Partner, White & Case
Future of treaty formed holding companies and preferential Harm J. Oortwijn
Past present and future developments in holding and preferential tax regimes - what once was appropriate is now perceived inappropriate... and the perception continues to evolve!
UAE can be used favorably as the location for the ultimate holding company for a group that is relocating to a new jurisdiction or on formation of a new publicly traded entity with worldwide activities
Slides from IBSA Webinar - Double Tax Treaties: Asia & Europe which took place on 18 September 2014, presented by John Timpany of KPMG China and Roy Saunders of IFS Consultants. To view the webinar on demand, please visit our Bright Talk Channel at https://www.brighttalk.com/channel/11641
Short memo on changes to the Dutch regime on foreign entities with a substantial interest in a DutchCo and changes to the withholding of dividends on profit distributions by a Dutch cooperative to its members.
Presentation from the Finnish Cleantech Cluster's webinar on growth and internationalization for domestic high-growth cleantech and technology companies. Contains general considerations on business structuring, tax planning, legal issues to consider if the company wishes to establish operations abroad and different forms of financing available.
DMIEXPO - Arosal - Where To Hold Your IP: The A To Z Guide For Digital MarketersMorning Dough
Arosal will walk you through the challenges and pitfalls which characterize the global tax scene post-BEPS, specifically as regards IP Boxes and the so-called ‘Nexus’ approach. We shall walk you through the process of registering and protecting your IP, whilst designing a robust international structure which will stand up to any BEPS-related challenge.
Furthermore, Arosal will outline the services which you will require, and the process through which these will be obtained regarding the implementation of your structure, whilst focusing on the tax optimization of the group’s entire structure as concerns all types of taxes. Finally, we shall discuss the administration of your international structure, and comment on the way forward in the global market place.
How should you design your start up companyaltsmart
India ranks amongst the Top 5 “startup countries” in the world.
The Indian government's initiatives such us the 'Start up India, Stand up India' campaign as well as 'Make in India' are aimed to give momentum to the industry and encourage entrepreneurship.
On an average three to four start-ups are being set up in India every day.Bangalore as the IT capital of India is home to a majority of these startups. It is ranked 15 globally amongst all cities for the number and quantum of investments being made in startups.
The net investment income (NII) applies a 3.8% Medicare tax on all NII once an individual’s adjusted gross income passes certain thresholds, but the IRS allows deductions to reduce it.
Our Year-end tax guide includes more easy-to-use information. See more at: http://gt-us.co/1tktvfy
Fisconti Tax Consulting Netherlands - New Transfer Pricing Documentation requ...Guido Van Asperen
In the Netherlands new transfer pricing documentation rules are introduced. They will have an impact on companies with a global consolidated turnover of € 50 million
Similar to MCI CLT Dutch Holding Structures EN (2021.03) (20)
MCI CLT Goldenes Visa UAE Deutsch (2021.04)Martin Kraeter
Umfassender Überblick über das GOLDENE VISA der Vereinigten Arabischen Emirate. Ein sehr attraktives Langzeit-Residenzprogramm der VAE, um Investoren, Unternehmern, Talenten, Spezialisten und Studenten die Ansiedlung in den VAE zu erleichtern.
A comprehensive overview about the GOLDEN VISA in the United Arab Emirates.
An attractive Long-Term Residence program of the UAE to attract Investors, Entrepreneurs, Talents, Specialists and Students with their settlement in the UAE.
MCI CLT Niederländische Holdingstrukturen DE (2021.03)Martin Kraeter
Die Vielfalt der Optionen, die das NL Firmenrecht in Bezug auf Holdings bietet. Wir betrachten hier:
Steuerbefreiung (Deelnemingsvrijstelling)
Holdingtöchter
Netz der DBAs
EU Quellensteuer-Befreiung
Dutch Finance Company (DFC)
Dutch Cooperative (DCOOP)
Stichting & STAK
Hybrid Holding
This presentation by Morris Kleiner (University of Minnesota), was made during the discussion “Competition and Regulation in Professions and Occupations” held at the Working Party No. 2 on Competition and Regulation on 10 June 2024. More papers and presentations on the topic can be found out at oe.cd/crps.
This presentation was uploaded with the author’s consent.
Sharpen existing tools or get a new toolbox? Contemporary cluster initiatives...Orkestra
UIIN Conference, Madrid, 27-29 May 2024
James Wilson, Orkestra and Deusto Business School
Emily Wise, Lund University
Madeline Smith, The Glasgow School of Art
This presentation, created by Syed Faiz ul Hassan, explores the profound influence of media on public perception and behavior. It delves into the evolution of media from oral traditions to modern digital and social media platforms. Key topics include the role of media in information propagation, socialization, crisis awareness, globalization, and education. The presentation also examines media influence through agenda setting, propaganda, and manipulative techniques used by advertisers and marketers. Furthermore, it highlights the impact of surveillance enabled by media technologies on personal behavior and preferences. Through this comprehensive overview, the presentation aims to shed light on how media shapes collective consciousness and public opinion.
Have you ever wondered how search works while visiting an e-commerce site, internal website, or searching through other types of online resources? Look no further than this informative session on the ways that taxonomies help end-users navigate the internet! Hear from taxonomists and other information professionals who have first-hand experience creating and working with taxonomies that aid in navigation, search, and discovery across a range of disciplines.
Acorn Recovery: Restore IT infra within minutesIP ServerOne
Introducing Acorn Recovery as a Service, a simple, fast, and secure managed disaster recovery (DRaaS) by IP ServerOne. A DR solution that helps restore your IT infra within minutes.
0x01 - Newton's Third Law: Static vs. Dynamic AbusersOWASP Beja
f you offer a service on the web, odds are that someone will abuse it. Be it an API, a SaaS, a PaaS, or even a static website, someone somewhere will try to figure out a way to use it to their own needs. In this talk we'll compare measures that are effective against static attackers and how to battle a dynamic attacker who adapts to your counter-measures.
About the Speaker
===============
Diogo Sousa, Engineering Manager @ Canonical
An opinionated individual with an interest in cryptography and its intersection with secure software development.
2. Introducing
MCI CLT
• MCI CLT is an international
Law, Tax, Compliance & Management Corporation,
established as Intelligent Corporate Service Provider
(Counselling, Treasury, Banking & Finance, CFO),
Asset Manager, Custodian and Facilitator.
• Our focus is on Intelligent Corporate Services, Custody,
Assets & Holdings Management tailored to our Client’s
individual Taxation and Legislation Requirements and
Matters.
• MCI CLT Netherlands is highly specialized Holistic Partner
related to the domestic and international utilization of
Netherland’s Entity, Holding and Foundation Legislation.
Who are we?
Advisory & Service
Portfolio
MCI CLT Netherlands,
The Hague
3. Introduction
to Holdings
• Purposes & Motivation for a Holding:
Ownership Bundling, Risk Optimization,
Capital Protection, Tax Planning, Structuring,
Exit Route for Profits, . . .
• Classic Jurisdictions:
Seychelles, Mauritius, Cyprus,
Hong Kong, United Arab Emirates
What is a Holding?
Which Jurisdictions
are in demand?
4. Dutch Holding
Introduction
• Developed Infrastructure for
Stability & Longevity
• The Dutch Corporate & Tax Laws
are historically flexible
• Less than common Complications elsewhere
• Low Cost of Incorporation &
Annual Maintenance (Structural Cost)
• Straightforward Procedures
• Rich Tax Network as part of the EU:
90+ Double Taxation Avoidance Treaties
What is attractive about it?
How is it possible?
5. Substance
Requirements
• Almost no Substance Requirements
• Management Services
• Registered Office / Address
• Does not need Employees
• Can be serviced by a Trust Company
What are the present
Substance Requirements
for a DH?
6. Dutch
Participation
Exemption I
• Tax Exemption on Revenues / Earnings
from Dividends, Capital Gains and
Royalties if they arise from a (qualified)
Subsidiary
• Holding (parent) Requirements to qualify:
• Assets in DH cannot exceed 50% of Passive
Assets – Asset Base must always be enriched
with Active Assets
• DH must generate higher ROI than Profits
from Passive Asset Management
What is the Dutch
Deelnemingsvrijstelling?
Which conditions must be
met for it to activate?
7. Dutch
Participation
Exemption II
• If the DH qualifies, the DH Subsidiary must further
qualify, by meeting the Criteria:
• Being owned by a Dutch Taxpayer (like the DH)
at least by 5% of paid-in Nominal Shares
• If Activities of Subsidiary classify as ‘Passive Investment
Activities’, 10% Profits Tax applies
• Cannot be a ‘Fiscal Investment Fund’
• If all above holds true, DH enjoys Tax Exemption
for the aforementioned Income Streams
• Corporate Taxation of regular Profits remains 25%,
if Profits exceed EUR 245,000 (15% if below)
• DH represents a layer of Protection between the
Individual and the Business Activity (Limited Liability)
Restrictions applicable
to Subsidiaries
8. Activities &
Benefits
of a DH I
• Wide Variety of Activities possible
• May act as Regional HQ, allowing for
Collection of Dividends,
Receiving Interest or Royalties from
Subsidiaries (in one company)
• Can act as Financial Service Company
• Multitude of Benefits beyond previously
mentioned Tax Exemption
• A clear seperation between legal and tax
related advantages exists
Possible Business Activites
of a DH
Benefits of a DH
9. 1 Excellent infrastructure
2 Little Substance requirements
3 No foreign currency exchange restriction
4 Flexible corporate law
5 Advance tax ruling
6 5.0% withholding tax rate on dividends, interests, royalties
7 Tax treaty benefits with over 90 countries
8 Low incorporation costs & running costs
Benefits of DH I
10. Activities & Benefits of a DH II
Legal Advantages include:
• Activities & Assets kept separate,
improving Liability Situation
• Provides Flexibility upon Sale of
Assets
• Operating Companies kept light
weight for Liability Reasons
(distribution not taxed)
Tax Advantages include:
• Significantly lower Tax Burden,
down to 5% effective Rate
• Enables Reinvestment of Profits
into Corporate Structure(s)
11. Tax Treaty
Network
• Tax Treaties with more than 90 Countries,
exceeding European Borders
• Helps to avoid Issues to do with Dual-
Residency, Permanent Establishment,
Double Taxation or others
• Allows for Reduction of Withholding Tax
with Dividend Payments to
Investor’s Home Country
How extensive is NL’s
Tax Treaty Network?
Which Benefits does
this entail?
12. EU
Withholding
Tax Exemption
• A 0% withholding Tax Rate for any qualifying
Corporate Dividends paid within EU exists if:
• Shareholder is a Corporation, qualifying as Tax Resident
of other EU or EER States*
• Shareholder (corporate) would also qualify
for Dutch Participation Exemption
• Shareholder is not a Tax-Exempt Portfolio Investment Fund
• Shareholder has no Dual Residency Status in
Countries outside of EU/EER
• Qualifies as beneficial owner of shares
• No Tax Treaty with Anti-Abuse Clause present
• Possible Double Layer Holding Structures attractive,
even for non-EU resident Investors
• E.g. Double-Irish with a Dutch Sandwich (Google)
What is the EU Withholding
Tax Exemption?
What is needed
for it to apply?
*Not Liechtenstein
13. Dutch Finance
Company:
Alternative I
• Main type of DFC: Dutch Group Finance Company, DGFC
• Must own an Office and own Bank Account with an equity at risk of
at least 1% of outstanding Loans (or exced EUR 2 Million, if less than
1%)
• Resistant to foreign Anti-Abuse Provisions
• May provide Loans to Subsidiaries, Shareholders and Group
Companies
• May function as Holding or even Operating Firm
• 75-80% of Net Interest Income is excluded from Taxation Base
• Must comply with Dutch Tax Filing and Registration Requirements
• Increased scrutiny:
Means DFC must file Annual Corporate Income Tax Return,
obtain Tax Residency Status, manage VAT Returns
and manage Dividend Withholding Tax
What is a DFC?
Why is DFC an attractive
alternative Holding
Structure?
What are some Drawbacks?
14. Dutch
Cooperative:
Alternative II
• DC can receive Dividends without incurring Dividend Withholding
Tax
in the origin Country of the Subsidiary
• May be eligible for DPE, despite being subject to
Dutch Corporate Income Tax
• Uses ‘Members’, not ‘Shareholders’
– DC must have at least 2 Members at Time of Incorporation
• Limited Liability: Members can be treated like Shareholders,
entitled to Profits of DC, but no Capital Dividend in Shares
means: No Minimum Capital
• Not a standard Legal Form, therefore maybe scrutinized by
Authorities
• To avoid this, a B.V. company could be the Intermediary between
DC and Foreign Payment Company, making it
a viable Option for Foreign Investors
What makes a DC
different?
How does it fare against
other types of
Dutch Holding Structures?
15. Dutch
Stichting:
Alternative III
• Simply take a Foundation – comparable
to a Traditional Trust, but:
• No Shareholders / Members
• Legally seen as its own Entity (Rights & Rules)
• Used to separate and protect Private Assets
• Stichting is its own UBO!
• Distribution of Funds to be altruistic
• Typically exempt from Corporate Income Tax
• Must register with Trade Register & file
Annual Reports (if active, passive = exempt)
What is a Stichting?
What is the Legal Status
of a Stichting?
What can it be useful for?
16. Dutch
STAK:
Alternative IV
• Foundation with add-on of Depositary Receipts (DR),
adding an Administrative Element
• Happens by interlodging a holding beneath it (in most cases a B.V.)
• Voting and Economic Rights are seperated
• Allows Asset Protection
• Allows Takeover Protection
• Voting held by STAK, Beneficial Ownership
is held by Shareholders which hold the DRs
• Typically, not subject to Dutch Corporate Income Tax
and Withholding Taxes as it is not an ‘Acting Business'
• Taxed at level of Participants, in Country of Residence
• STAK must also be registered with Trade Register
and prepare Annual Returns (may not need to show)
What is the Administrative
add-on of the STAK?
Why can it be a
Viable Solution?
17. Solution Model: Hybrid Holding
• On a B.V. (or N.V.) as Holding for the Business Operations,
a Foundation with STAK Feature will be “topped up” as its Owner
• The STAK Administration issues the DR’s to the UBOs
• UBOs:
• Individuals if DTTA Status is green
• IBC if DTTA Status is orange or red
• The Withdrawal Taxation Scenario can always differ between:
• NL and the Jurisdiction of the Individual UBO
• NL and the Jurisdiction of the IBC
• IBC Jurisdiction and the Jurisdiction of the IBC Individual UBO
• These three Constellations always require case by case assessment
under the related DTTA's (bi-lateral, tri-lateral, multi-lateral)
18. MCI CLT:
Where
to find us
MCI CLT (Asia) Limited
恆信法律稅務顧問(亞洲)有限公司
1/F CMA Building ● 64-66 Connaught Road
Central ● Hong Kong ● Hong Kong S.A.R.
Phone: +852 3652 7648 ● Fax: +852 3583 4834
E-Mail: hk@mciclt.asia ● Web: www.mciclt.com
MCI CLT (China) RO
R 25E, 25/F ● SangDa Ya Yuan
HuaFa North Road ● Futian Technology District
518031 Shenzhen ● Guangdong ● P.R.C.
Phone: +86 755 8252 2443 ● Fax: +852 3583 4834
E-Mail: sz@mciclt.asia ● Web: www.mciclt.com
MCI CLT (Vietnam) RO
恆信法律稅務顧問(亞洲)有限公司
Số 6, Ngõ 127/38/14 ● Hào Nam
Ô Chợ Dừa ● Đống Đa ● Hà Nội ● Việt Nam
Phone: +84 86 522 91 50 ● Fax: +852 3583 4834
E-Mail: han@mciclt.asia ● Web: www.mciclt.com
MCI CLT (ME) DWC-LLC
ش ﺳﻲ دﺑﻠﯾو دي اﻷوﺳط اﻟﺷرق ﺗﻲ أل ﺳﻲ آي ﺳﻲ أم ﺷرﻛﺔ
.
ذ
.
م
.
م
1
/ F Dubai World Central Headquarters
P.O. Box 712570 ● Dubai South, Dubai ● U.A.E.
Phone: +971 4 557 13 73 ● Fax: +971 4 432 84 48
E-Mail: dxb@mciclt.me ● Web: www.mciclt.com
MCI CLT (Europe) Br.
Weinbergsweg 3
D-29456 Hitzacker (Elbe) ● Germany
Phone: +49 5862 309 79 23 ● Fax: +49 5862 309 79 24
E-Mail: de@mciclt.eu ● Web: www.mciclt.com
MCI CLT (Netherlands) RO
WTC World Trade Center ● Prinses Margrietplantsoen 33
2595AM The Hague ● Netherlands
Phone: +49.173 367 35 57 ● Fax: +49 5862 309 79 24
E-Mail: nl@mciclt.eu ● Web: www.mciclt.com