Présentation sur processus de changement du système de compilation de la balance des paiements du Maroc.
عرض عن عملية التغيير من نظام بناء لميزان المدفوعات المغرب
Webinar: China Connection – Entering the Chinese marketPwC Polska
Chinese market is vast and ever-expanding and can become a marvelous opportunity for growth of numerous companies from CEE region. The opportunities are even more promising after the announcement of China State Council on unprecedented set of new measures to attract foreign investments.
More: http://pwc.to/2nloGr8
HWC competence brochure - Tax & Accounting in UkraineSven Henniger
Specific of the Ukrainian Market
Accounting in Ukraine
Main Taxes in Ukraine
Start-Up Cost
International Payments
Payments in Foreign Currency
Corporate Profit Tax
Value Added Tax
Personal Income Tax
Unified Social Security Contribution
Military Tax
Simplified Taxation System (Single Tax)
Cash Payments
Foreign Currency Transaction
Licensing
Transfer Pricing
Personnel Administration
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Webinar: China Connection – Entering the Chinese marketPwC Polska
Chinese market is vast and ever-expanding and can become a marvelous opportunity for growth of numerous companies from CEE region. The opportunities are even more promising after the announcement of China State Council on unprecedented set of new measures to attract foreign investments.
More: http://pwc.to/2nloGr8
HWC competence brochure - Tax & Accounting in UkraineSven Henniger
Specific of the Ukrainian Market
Accounting in Ukraine
Main Taxes in Ukraine
Start-Up Cost
International Payments
Payments in Foreign Currency
Corporate Profit Tax
Value Added Tax
Personal Income Tax
Unified Social Security Contribution
Military Tax
Simplified Taxation System (Single Tax)
Cash Payments
Foreign Currency Transaction
Licensing
Transfer Pricing
Personnel Administration
Options to Finance Ukrainian Subsidiaries
*10.2015
ING en Fortis mogen geld Europese Commissie beherenThierry Debels
De Europese Commissie was op zoek naar banken om bedragen in euro bij te houden. Winnaars van het lucratieve contract zijn o.a. BNP Paribas Fortis en ING België.
The experience of the other countries doesn’t support the fear of NBR officials. This conception of officials is a challenge of introduction of PCA in Bangladesh.
With the ratification of the TFA in 2016, Bangladesh has obligation to introduce PCA in the customs rule. The relevant SRO should be issues as early as possible.
Puerto Rico's Treasury Department announces new services and transactions thr...Maria T. Riollano
Puerto Rico’s Treasury Department announces implementation of additional tax obligations to be managed through SURI
and the changes to the withholding vouchers and informative returns
The Standard Audit File for Tax is a complex collection of electronic data that entrepreneurs will be obliged to send to the tax authorities. The types of Standard Audit File for Tax (SAF-T) that have been published show not only the structure and expected content of the files, but also their format. The regulations introduced by the Act of 10th September 2015 on amending the Tax Ordinance Act (Dz.U.z 2015r. poz.1649) oblige tax-payers to submit their tax books and accounting documents in the form of Standard Audit File for Tax (SAF-Ts).
This presentation was delivered at the TANGO Policy Dialogue on Private Sector and Development Financing, held at the TANGO Conference Hall, The Gambia, where best practices in regards to the GRA's policy strategies towards private sector development.
Detailed discussion on introduction of Equalisation Levy in India, relevant considerations, EQ Levy 2.0 (on NR E-commerce operator), some unresolved issues, interplay between EQ Levy 2.0 and TDS on e-commerce business u/s 194-O has been captured here making it a comprehensive deck for e-commerce players.
Budget Profile of Portugal - Andre Marcalo, PortugalOECD Governance
This presentation was made by André Marçalo, Ministry of Finance, Portugal, at the 38th Annual Meeting of OECD Senior Budget Officials held in Lisbon, Portugal, on 1-2 June 2017
Equalisation Levy - Newly introduced - scope and nuances finalTilak Agarwal
A webinar on Scope and Nuances of newly introduced Equalisation Levy was presented to the members of Bangalore branch of ICAI. This presentation summarizes some of the relevant considerations and case studies along with issues unresolved on new EQ Levy on e-commerce business. Also covers the Interplay between EQ Levy and TDS u/s 194-O
ING en Fortis mogen geld Europese Commissie beherenThierry Debels
De Europese Commissie was op zoek naar banken om bedragen in euro bij te houden. Winnaars van het lucratieve contract zijn o.a. BNP Paribas Fortis en ING België.
The experience of the other countries doesn’t support the fear of NBR officials. This conception of officials is a challenge of introduction of PCA in Bangladesh.
With the ratification of the TFA in 2016, Bangladesh has obligation to introduce PCA in the customs rule. The relevant SRO should be issues as early as possible.
Puerto Rico's Treasury Department announces new services and transactions thr...Maria T. Riollano
Puerto Rico’s Treasury Department announces implementation of additional tax obligations to be managed through SURI
and the changes to the withholding vouchers and informative returns
The Standard Audit File for Tax is a complex collection of electronic data that entrepreneurs will be obliged to send to the tax authorities. The types of Standard Audit File for Tax (SAF-T) that have been published show not only the structure and expected content of the files, but also their format. The regulations introduced by the Act of 10th September 2015 on amending the Tax Ordinance Act (Dz.U.z 2015r. poz.1649) oblige tax-payers to submit their tax books and accounting documents in the form of Standard Audit File for Tax (SAF-Ts).
This presentation was delivered at the TANGO Policy Dialogue on Private Sector and Development Financing, held at the TANGO Conference Hall, The Gambia, where best practices in regards to the GRA's policy strategies towards private sector development.
Detailed discussion on introduction of Equalisation Levy in India, relevant considerations, EQ Levy 2.0 (on NR E-commerce operator), some unresolved issues, interplay between EQ Levy 2.0 and TDS on e-commerce business u/s 194-O has been captured here making it a comprehensive deck for e-commerce players.
Budget Profile of Portugal - Andre Marcalo, PortugalOECD Governance
This presentation was made by André Marçalo, Ministry of Finance, Portugal, at the 38th Annual Meeting of OECD Senior Budget Officials held in Lisbon, Portugal, on 1-2 June 2017
Equalisation Levy - Newly introduced - scope and nuances finalTilak Agarwal
A webinar on Scope and Nuances of newly introduced Equalisation Levy was presented to the members of Bangalore branch of ICAI. This presentation summarizes some of the relevant considerations and case studies along with issues unresolved on new EQ Levy on e-commerce business. Also covers the Interplay between EQ Levy and TDS u/s 194-O
OECD's project to counter aggressive tax planning policies, avoiding the move by multinational companies of the tax base from high-tax jurisdictions to others with low or no tax burden
OECD Public Sector Accruals Symposium - Giovanna DABBICCOOECD Governance
This presentation by Giovanna DABBICCO was made at the 14th Annual OECD Public Sector Accruals Symposium, Paris 3-4 March 2014. Find out more at http://www.oecd.org/gov/budgeting/14thannualoecdpublicsectoraccrualssymposiumparis3-4march2014.htm
Legal shorts 21.10.16 including criminal finances bill introduced and mld4Cummings
Welcome to Legal Shorts, a short briefing on some of the week’s developments in the financial services industry.
If you would like to discuss any of the points we raise below, please contact me or one of our other lawyers.
Claire Cummings
020 7585 1406
claire.cummings@cummingslaw.com
www.cummingslaw.com
Similar to Morocco process of change in bop system (20)
June 3, 2024 Anti-Semitism Letter Sent to MIT President Kornbluth and MIT Cor...Levi Shapiro
Letter from the Congress of the United States regarding Anti-Semitism sent June 3rd to MIT President Sally Kornbluth, MIT Corp Chair, Mark Gorenberg
Dear Dr. Kornbluth and Mr. Gorenberg,
The US House of Representatives is deeply concerned by ongoing and pervasive acts of antisemitic
harassment and intimidation at the Massachusetts Institute of Technology (MIT). Failing to act decisively to ensure a safe learning environment for all students would be a grave dereliction of your responsibilities as President of MIT and Chair of the MIT Corporation.
This Congress will not stand idly by and allow an environment hostile to Jewish students to persist. The House believes that your institution is in violation of Title VI of the Civil Rights Act, and the inability or
unwillingness to rectify this violation through action requires accountability.
Postsecondary education is a unique opportunity for students to learn and have their ideas and beliefs challenged. However, universities receiving hundreds of millions of federal funds annually have denied
students that opportunity and have been hijacked to become venues for the promotion of terrorism, antisemitic harassment and intimidation, unlawful encampments, and in some cases, assaults and riots.
The House of Representatives will not countenance the use of federal funds to indoctrinate students into hateful, antisemitic, anti-American supporters of terrorism. Investigations into campus antisemitism by the Committee on Education and the Workforce and the Committee on Ways and Means have been expanded into a Congress-wide probe across all relevant jurisdictions to address this national crisis. The undersigned Committees will conduct oversight into the use of federal funds at MIT and its learning environment under authorities granted to each Committee.
• The Committee on Education and the Workforce has been investigating your institution since December 7, 2023. The Committee has broad jurisdiction over postsecondary education, including its compliance with Title VI of the Civil Rights Act, campus safety concerns over disruptions to the learning environment, and the awarding of federal student aid under the Higher Education Act.
• The Committee on Oversight and Accountability is investigating the sources of funding and other support flowing to groups espousing pro-Hamas propaganda and engaged in antisemitic harassment and intimidation of students. The Committee on Oversight and Accountability is the principal oversight committee of the US House of Representatives and has broad authority to investigate “any matter” at “any time” under House Rule X.
• The Committee on Ways and Means has been investigating several universities since November 15, 2023, when the Committee held a hearing entitled From Ivory Towers to Dark Corners: Investigating the Nexus Between Antisemitism, Tax-Exempt Universities, and Terror Financing. The Committee followed the hearing with letters to those institutions on January 10, 202
Exploiting Artificial Intelligence for Empowering Researchers and Faculty, In...Dr. Vinod Kumar Kanvaria
Exploiting Artificial Intelligence for Empowering Researchers and Faculty,
International FDP on Fundamentals of Research in Social Sciences
at Integral University, Lucknow, 06.06.2024
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Introduction to AI for Nonprofits with Tapp NetworkTechSoup
Dive into the world of AI! Experts Jon Hill and Tareq Monaur will guide you through AI's role in enhancing nonprofit websites and basic marketing strategies, making it easy to understand and apply.
Synthetic Fiber Construction in lab .pptxPavel ( NSTU)
Synthetic fiber production is a fascinating and complex field that blends chemistry, engineering, and environmental science. By understanding these aspects, students can gain a comprehensive view of synthetic fiber production, its impact on society and the environment, and the potential for future innovations. Synthetic fibers play a crucial role in modern society, impacting various aspects of daily life, industry, and the environment. ynthetic fibers are integral to modern life, offering a range of benefits from cost-effectiveness and versatility to innovative applications and performance characteristics. While they pose environmental challenges, ongoing research and development aim to create more sustainable and eco-friendly alternatives. Understanding the importance of synthetic fibers helps in appreciating their role in the economy, industry, and daily life, while also emphasizing the need for sustainable practices and innovation.
Unit 8 - Information and Communication Technology (Paper I).pdfThiyagu K
This slides describes the basic concepts of ICT, basics of Email, Emerging Technology and Digital Initiatives in Education. This presentations aligns with the UGC Paper I syllabus.
Normal Labour/ Stages of Labour/ Mechanism of LabourWasim Ak
Normal labor is also termed spontaneous labor, defined as the natural physiological process through which the fetus, placenta, and membranes are expelled from the uterus through the birth canal at term (37 to 42 weeks
2024.06.01 Introducing a competency framework for languag learning materials ...Sandy Millin
http://sandymillin.wordpress.com/iateflwebinar2024
Published classroom materials form the basis of syllabuses, drive teacher professional development, and have a potentially huge influence on learners, teachers and education systems. All teachers also create their own materials, whether a few sentences on a blackboard, a highly-structured fully-realised online course, or anything in between. Despite this, the knowledge and skills needed to create effective language learning materials are rarely part of teacher training, and are mostly learnt by trial and error.
Knowledge and skills frameworks, generally called competency frameworks, for ELT teachers, trainers and managers have existed for a few years now. However, until I created one for my MA dissertation, there wasn’t one drawing together what we need to know and do to be able to effectively produce language learning materials.
This webinar will introduce you to my framework, highlighting the key competencies I identified from my research. It will also show how anybody involved in language teaching (any language, not just English!), teacher training, managing schools or developing language learning materials can benefit from using the framework.
Operation “Blue Star” is the only event in the history of Independent India where the state went into war with its own people. Even after about 40 years it is not clear if it was culmination of states anger over people of the region, a political game of power or start of dictatorial chapter in the democratic setup.
The people of Punjab felt alienated from main stream due to denial of their just demands during a long democratic struggle since independence. As it happen all over the word, it led to militant struggle with great loss of lives of military, police and civilian personnel. Killing of Indira Gandhi and massacre of innocent Sikhs in Delhi and other India cities was also associated with this movement.
Safalta Digital marketing institute in Noida, provide complete applications that encompass a huge range of virtual advertising and marketing additives, which includes search engine optimization, virtual communication advertising, pay-per-click on marketing, content material advertising, internet analytics, and greater. These university courses are designed for students who possess a comprehensive understanding of virtual marketing strategies and attributes.Safalta Digital Marketing Institute in Noida is a first choice for young individuals or students who are looking to start their careers in the field of digital advertising. The institute gives specialized courses designed and certification.
for beginners, providing thorough training in areas such as SEO, digital communication marketing, and PPC training in Noida. After finishing the program, students receive the certifications recognised by top different universitie, setting a strong foundation for a successful career in digital marketing.
2. Foreign Exchange Office: ID card
Historical background : Some key dates
Changing the compilation system: Why?
Legal framework changes
organizational change
IT changes
First results
2
3. Public institution with
legal personality and
financial autonomy
under the supervision
of the Ministry of
Finance
Two missions
created in January
1958
Enacting the measures related
to the exchange control
regulation
Establishing foreign exchange
statistics (Trade, BOP, IIP)
3
4. •Monthly Bulletin "Statistics on Foreign Exchanges of Morocco"
70s
•Special editions including the balance of payments of Morocco ( June and December)
•Balance of payments data are presented in accordance with The fifth edition of the
1995
1997
2004
Balance of Payments Manual of the IMF (BPM5)
•Balance of payments statistics released quarterly
•Release of the International Investment Position (data from 2002)
4
5. 2005
2007
2009
• Morocco has joint the Special Data Dissemination Standard (SDDS) of the International Monetary
Fund
• FEO in charge of the external sector statistics
• “The statistical law” : law N° 19-06 was adopted by Moroccan parliament
• Participation in the Coordinated Direct Investment Survey (CDIS) of the IMF (Data for 2009 and
2010)
• Institutional Twinning of FEO with EU ( represented by France: Banque de France, INSEE and
Directorate of Customs and Indirect Taxes) for a support in establishing Foreign exchanges
2011-2013
statistics
5
7. The law N° 19-06 was adopted by Moroccan parliament in 2007
(Dahir N° 1-07-51 of April 17, 2007)
on the statistical data reporting for elaboration of foreign
trade, balance of payments and international investment
position of Morocco
Which confirmes the FOREIGN EXECHANGE OFFICE as the national
institution responsible for the compilation of foreign trade, BOP
and IIP statistics and gave it the possibility of the implementation
of a direct data collection system in order to comply with the
quality standards set out in international methodologies.
7
8. Habilitates the FEO to
conduct surveys
directly with
enterprises
has provided FEO with
sworn statistical
investigators
Obligation for residents to
report to the FEO their
transactions with nonresidents
•Reportable transactions:
commercial and financial
transactions with nonresidents
Provides penalties for
infractions
•Failure to report
(nonreporting)
•Misrepresentation
•Failure of forms and models
of statistical reporting
8
9. Decree for the
implementation of
Law n° 19-06
Enabling authority to the
Minister of Finance to set by
Decision, modalities and
procedures, deadlines and
models of statistical
reporting
The modalities and
procedures,
deadlines and
models of statistical
reporting are
proposed by the
Director of the FEO
9
10. Decision for the
implementation
of Decree No.
02-07-885
the purpose of the decision
is to set, modalities and
procedures, deadlines and
models of statistical
reporting
Contains
reporting models
designed in
accordance with
international
standards
10
11. Balance of
payments Unit
Subdivision of
Studies
(Compilation)
Studies and
statistical surveys
Unit
Publication Unit
Division of Studies
and Balance of
Payments
Subdivision of IT
3 units
Trade statistics Unit
Subdivision of
statistics (Data
collection)
banks statistics
(2units)
11
12. BOP unit
IIP unit
BOP and IIP Division
(Compilation)
balance of
settlements unit
Publication Unit
Foreign exchanges
statistics Department
surveys unit
Division of
mehodology and
coordination
methodology unit
Foreign exchanges
statistics Division
(Data collction)
same units (3)
12
14. 2012:Electronic Data Exchange Platform (New solution with main data
sources (Banks, customs, etc.)
Ongoing project: BI solution for compilation tasks (Trade, BOP and IIP
(Expected to be up for 2013)
Ongoing project: Time series in SDMX format as recommanded by the IMF
BOP Comittee (Expected by end 2013)
Futur prjects (beyond 2013):
-Direct request databases
- e-filing system (teledeclaration)
14
16. In the Balance of Payments, the trade credits account is determined from the
difference between the physical flow of goods imported and exported apprehended
by customs declarations, and the payments related to these transactions in the banks
reports (ITRS). Calculating of this difference takes into account restatements related
to certain goods that do not result in a financial settlement (e.g. donations) and the
conversion rate CIF-FOB for the imports
Since 2009, the FEO conducted a survey to collect quartely data on trade
credits and advances related to the imports and exports of the resident
companies.
Data required of these companies are pulled directly from their accounting
books (drawn from the balance sheet).
The benefits of this method (enterprise survey) are :
Accuracy of data collected compared to method based on the comparison between physical
and financial flows aggregated.
The availability to have more detailed and reliable information : breakdown by currency,
by country, etc.
16