The document discusses indirect taxation and duty drawback for exporters. It explains that indirect taxes include customs duties, VAT, sales tax, and fees that can be minimized through duty drawback refunds or use of free trade zones. It outlines the different types of duty drawback including manufacturing, unused merchandise, and rejected merchandise drawback. Foreign trade zones allow duties and taxes to be deferred or avoided on merchandise that is manipulated or re-exported.
This document contains notes from a CS207 class on December 1st, 2012. It includes a signup sheet for the class, a syllabus covering various topics around intellectual property and software valuation, and notes on related concepts such as IP flows, transfers of rights, corporate growth patterns, and the role of advertising. The document provides information for students in the class through summaries, examples, and discussion topics for the final class.
This document contains notes from a CS207 class on software valuation taught by Gio Wiederhold on October 14, 2012. The notes cover several topics related to software valuation including:
1. Parameters needed to value intellectual property like the life of the IP and how it diminishes over time.
2. Assumptions made in quantitative valuation models like intellectual property content being proportional to software size.
3. Factors that influence software growth patterns and total income like price, sales volume over the product lifetime, and discounting future income.
4. How companies allocate income between routine operations, intellectual property generating expenses, and dividends/interest payments.
Duty Drawback of Federal Excise Taxes - John DuarteAudrey Anne
John Duarte discusses the low winegrape prices in California's San Joaquin Valley and examines whether duty drawback of federal excise taxes contributes to the problem. Duty drawback allows wine companies to recover excise taxes paid on imported wine when they export wine. While duty drawback was historically beneficial for winegrowers, the policy has led to excess bulk wine imports and buyer consolidation in recent years, exacerbating price cycles for grape growers. To address low prices, grape growers may need to plant alternative crops or negotiate longer-term contracts with buyers that provide inflation adjustments.
This document provides information about foreign trade zones and how they can help businesses. It defines a foreign trade zone as a restricted access site outside of US customs territory where foreign and domestic goods can be stored, assembled, manufactured, and processed without duties. The document outlines the types of foreign trade zones, statistical filing requirements, benefits such as reduced tariffs, and best practices for ensuring compliance.
Understanding the Impact of Investment Costs on Productivity and ProfitabilitySociety of Cost Management
Understanding the Impact of Investment Costs on Productivity and Profitability
by Douglas T. Hicks CPA
Annual Management Accounting Conference
IMA Metro Detroit & Toledo Chapters
Prof. Dr. Roger Dassen RA, Global Managing Director Clients, Services and Talent Deloitte
Touche Tohmatsu Limited - The Government Balance Sheet Crisis
Introduction to noHold's newest product, Albert. Albert is a self-service Helpdesk solution that will reduce ticketing volume, time to resolution and support cost. This Virtual Agent delivers real answers- real fast.
The document outlines an agenda for a corporate finance training seminar. The agenda includes discussions of debt versus equity funding, basic financial analysis, legal entities, SBA loan programs, the seven C's of credit, a 2x4 story, and finance success and failure stories. The seminar is presented by Daniel Feiman and covers key concepts in corporate finance.
This document contains notes from a CS207 class on December 1st, 2012. It includes a signup sheet for the class, a syllabus covering various topics around intellectual property and software valuation, and notes on related concepts such as IP flows, transfers of rights, corporate growth patterns, and the role of advertising. The document provides information for students in the class through summaries, examples, and discussion topics for the final class.
This document contains notes from a CS207 class on software valuation taught by Gio Wiederhold on October 14, 2012. The notes cover several topics related to software valuation including:
1. Parameters needed to value intellectual property like the life of the IP and how it diminishes over time.
2. Assumptions made in quantitative valuation models like intellectual property content being proportional to software size.
3. Factors that influence software growth patterns and total income like price, sales volume over the product lifetime, and discounting future income.
4. How companies allocate income between routine operations, intellectual property generating expenses, and dividends/interest payments.
Duty Drawback of Federal Excise Taxes - John DuarteAudrey Anne
John Duarte discusses the low winegrape prices in California's San Joaquin Valley and examines whether duty drawback of federal excise taxes contributes to the problem. Duty drawback allows wine companies to recover excise taxes paid on imported wine when they export wine. While duty drawback was historically beneficial for winegrowers, the policy has led to excess bulk wine imports and buyer consolidation in recent years, exacerbating price cycles for grape growers. To address low prices, grape growers may need to plant alternative crops or negotiate longer-term contracts with buyers that provide inflation adjustments.
This document provides information about foreign trade zones and how they can help businesses. It defines a foreign trade zone as a restricted access site outside of US customs territory where foreign and domestic goods can be stored, assembled, manufactured, and processed without duties. The document outlines the types of foreign trade zones, statistical filing requirements, benefits such as reduced tariffs, and best practices for ensuring compliance.
Understanding the Impact of Investment Costs on Productivity and ProfitabilitySociety of Cost Management
Understanding the Impact of Investment Costs on Productivity and Profitability
by Douglas T. Hicks CPA
Annual Management Accounting Conference
IMA Metro Detroit & Toledo Chapters
Prof. Dr. Roger Dassen RA, Global Managing Director Clients, Services and Talent Deloitte
Touche Tohmatsu Limited - The Government Balance Sheet Crisis
Introduction to noHold's newest product, Albert. Albert is a self-service Helpdesk solution that will reduce ticketing volume, time to resolution and support cost. This Virtual Agent delivers real answers- real fast.
The document outlines an agenda for a corporate finance training seminar. The agenda includes discussions of debt versus equity funding, basic financial analysis, legal entities, SBA loan programs, the seven C's of credit, a 2x4 story, and finance success and failure stories. The seminar is presented by Daniel Feiman and covers key concepts in corporate finance.
Many nonprofits use earned income as a source of revenue generation. For example, it was estimated in 2008 that nearly 70% of the $1.4 trillion generated by nonprofits came from the sale of goods and services. However, despite its long-standing, common use in the nonprofit sector, the area of earned income for nonprofits is often wrought with misconceptions and misunderstandings which can lead to untapped sources of revenue or unknowingly jeopardizing the organization’s exempt status. Especially in light of current economic challenges facing the nonprofit sector, nonprofits should become familiar with the basic principles related to earned income to best help their organizations more effectively further their missions
The document discusses options for debt and equity finance in the South West region. It begins with an introduction to the speakers and their backgrounds. Richard Davis then discusses various debt financing options available from Lloyds TSB Commercial such as overdrafts, term loans, and the Enterprise Finance Guarantee Scheme. Bruce Colley then presents on alternative funding sources to fill the gap between traditional bank lending and equity finance. He discusses the current lending context and median interest rates.
Lead share alternative_financing_presentationmehtanuj
Small business owners face challenges accessing traditional bank financing. This document discusses alternative financing options for small businesses, including accounts receivable financing, friends and family loans, purchase order financing, angel investors, merchant cash advances, peer-to-peer lending, and equipment leasing. It also introduces Compound Profit, an alternative financing provider that offers various financing solutions to help small businesses grow and become profitable.
Invest in Real Estate with a CIAS & secure your future today!RE/MAX Allegiance
This presentation discusses investing in real estate through a self-directed IRA. It compares the growth potential of real estate to other assets like bonds, stocks and mutual funds. Real estate offers cash flow, appreciation potential, leverage, and tax benefits. The presentation shows how using a self-directed IRA to invest in an income-generating property can outperform a traditional IRA invested in mutual funds. In the example, the self-directed IRA invested in real estate earns 90% more over 5 years.
The document provides information about doing business in the United Arab Emirates (UAE). It details that the UAE offers a tax free environment for businesses and has transformed into an international business center. The UAE offers several types of business structures including limited liability companies, free zone companies, and offshore companies. Free zones provide significant tax incentives and competitive advantages for businesses operating within them. Dubai specifically offers business setup services to help companies legally establish operations and provides several options for legal structures.
This presentation is an Introduction to Albert, noHold's newest Virtual Agent. This self-service helpdesk solution is designed to decrease ticketing volume, support cost, and time to resolution.
Strata 101 Part 5 Financial Management & Records 6 August 2012TEYS Lawyers
This document provides an overview and summary of key topics related to financial management and record keeping for body corporates in Queensland, Australia. It discusses the financial year and budgeting process, contributions and levies from owners, requirements for financial accounts, proper management and storage of documents and records, and owners' rights to inspect records. The presentation aims to educate new body corporate managers on best practices, common issues to watch out for, and their legal obligations under the relevant acts and regulations.
The Strata Manger's Role in Owners Corporation FinancesTEYS Lawyers
strata act, strata mediation, body corporate fees, owners corporation fees, levy recovery, levy collection, strata title, building and construction law, strata negotiation, mediation strata, company title law, strata law, strata lawyers, building defects, by-laws, bylaws, litigation, strata, nsw strata law, victorian strata law, ACT strata law, company title
This document introduces IODM, a cloud-based debt management application that allows customers to generate demand letters to collect debts. IODM automates letter scheduling and production, improves debtor behavior, reduces overdraft costs, and provides management reports. IODM has a strategic partnership with a global debt collections firm to offer worldwide services. The document outlines how IODM offers a cheaper alternative to traditional debt collection with no commissions, contracts, or legal fees. It provides testimonials and outlines the benefits for both customers and potential partners.
Seeking value by Michael Ballé at the European Lean IT Summit 2012Institut Lean France
Michael Ballé from Institut Lean France presented « Seeking value »: learning how to learn what customers really want, and how to get it to them.
More Lean IT presentations on www.lean-it-summit.com
Presentation by Kevin M. LaCroix, Executive Vice President, RT Pro Exec., a division of RT Specialty, LLC. to the 66th Annual Fowler Seminar on Oct 12 2012 titled Private Company Directors & Officers Insurance
Content Strategy for International MarketsVal Swisher
The document discusses Content Rules, Inc., a professional services firm that specializes in content development and global content strategy. It was founded in 1994 and has 12 full-time employees and a network of over 2,000 consultants. Content Rules helps companies create, modify, and improve technical documentation, marketing collateral, training materials, and eBooks. It also evaluates content quality using tools and reports. The firm aims to help clients save money on translation.
Adoption of IFRS in U.S. - An IntroductionSunil Thukral
This webinar was presented at Proformative on March 2012 by Sunil Thukral, CPA, CFA. This presentation provides the overview of the framework of IFRS in U.S.
Uk business immigration, employment and ip update 2 tom redfern, fitzgerald...Jessica Roch
Tom Redfern and Rachel Lockwood presented on legal issues related to setting up operations in the UK for international companies. They discussed the differences between independent contractors and employees under UK law. They also provided an overview of UK employment law, including requirements for written contracts, minimum holiday entitlements, and protections against wrongful dismissal. Finally, they discussed options for protecting intellectual property in the UK, such as patents, trademarks, designs, and copyright.
The uk as a springboard to global growth spencer mahony, regional director,...Jessica Roch
Spencer Mahony presented on how the UK can serve as a springboard for businesses to grow globally. The presentation aimed to catalyze thinking about international expansion, help determine where to establish a business, and share practical ideas for growing global interests. UK Trade and Investment provides support for finding locations, setting up operations, hiring talent, making introductions, and expanding globally. Businesses should consider factors like customers, difficulty, and compliance when deciding where to build beyond Europe. Research, trade events, partnerships, and branding were discussed as ways to expand a business's global interests.
Session2 f&l uk business immigration, employment and ip update tom redfern ...Jessica Roch
Tom Redfern and Rachel Lockwood presented on legal issues related to setting up operations in the UK for international companies. They discussed the differences between independent contractors and employees under UK law. They also provided an overview of UK employment law, including requirements for written contracts, minimum holiday entitlements, and protections against wrongful dismissal. Finally, they discussed options for protecting intellectual property in the UK, such as patents, trademarks, designs, and copyright.
Uk business immigration, employment and ip update tom redfern, fitzgerald a...Jessica Roch
Tom Redfern from Fitzgerald & Law and Rachel Lockwood from Oury Clark presented on the legal aspects of setting up a business in the UK. They discussed incorporating a limited company versus establishing a permanent establishment, and the registration process and timeline for setting up either structure. They also reviewed recent changes to UK work permits, including the different tiers for sole representatives, investors, entrepreneurs and general/intra-company transfers. The presentation provided an overview of the key legal considerations for international companies looking to expand into the UK market.
Session1 f&l uk business immigration, employment and ip update tom redfern ...Jessica Roch
The document summarizes changes to UK work permits, including different visa categories. It discusses the Tier 1 visa categories of Investor, Entrepreneur, and Exceptional Talent. It also discusses the Tier 2 categories of Sponsor Licence, General, and Intra-Company Transfer. Requirements are provided for each category, including minimum investment amounts, salary thresholds, and eligibility for settlement. The document aims to help international businesses and individuals understand the UK's points-based work permit system and visa options.
International growth strategies for sm es the tax aspects - rachel lockwood...Jessica Roch
This document summarizes various UK taxes that are relevant for international companies expanding into the UK market, including corporation tax, employment taxes, and VAT. It discusses the tax implications of setting up a limited company versus having a permanent establishment in the UK. It also covers options for seconding employees to the UK on a temporary basis and how to structure this tax-efficiently depending on the length of the secondment. The main taxes covered are corporation tax, employment taxes, and VAT.
International banking support philip kotev, bank of america - 25 january 2012Jessica Roch
Nearly two-thirds of companies surveyed do international business by buying from, selling to, or having operations in foreign markets. The top reasons for going global are to access new customers and markets. While most revenue still comes domestically, companies expect international revenue to increase in the next three years. However, logistics and differing local regulations pose significant challenges to international operations.
Going global case study d wise - bud whitmeyer, dwise - 25 january 2012Jessica Roch
d-Wise Technologies is a life sciences and healthcare company founded in 2003 that is privately held with Fortune 500 customers. It provides clinical data solutions including clinical data flow, standards, and systems landscape. d-Wise's expertise includes data warehousing, business intelligence, analytics, and reporting using SAS applications. The company has offices in the US and UK and is looking to expand its business and customer base in Western Europe.
More Related Content
Similar to Tax perspectives for exporters indirect taxation and duty drawback - kay biscopink, elliott davis - 25 january 2012
Many nonprofits use earned income as a source of revenue generation. For example, it was estimated in 2008 that nearly 70% of the $1.4 trillion generated by nonprofits came from the sale of goods and services. However, despite its long-standing, common use in the nonprofit sector, the area of earned income for nonprofits is often wrought with misconceptions and misunderstandings which can lead to untapped sources of revenue or unknowingly jeopardizing the organization’s exempt status. Especially in light of current economic challenges facing the nonprofit sector, nonprofits should become familiar with the basic principles related to earned income to best help their organizations more effectively further their missions
The document discusses options for debt and equity finance in the South West region. It begins with an introduction to the speakers and their backgrounds. Richard Davis then discusses various debt financing options available from Lloyds TSB Commercial such as overdrafts, term loans, and the Enterprise Finance Guarantee Scheme. Bruce Colley then presents on alternative funding sources to fill the gap between traditional bank lending and equity finance. He discusses the current lending context and median interest rates.
Lead share alternative_financing_presentationmehtanuj
Small business owners face challenges accessing traditional bank financing. This document discusses alternative financing options for small businesses, including accounts receivable financing, friends and family loans, purchase order financing, angel investors, merchant cash advances, peer-to-peer lending, and equipment leasing. It also introduces Compound Profit, an alternative financing provider that offers various financing solutions to help small businesses grow and become profitable.
Invest in Real Estate with a CIAS & secure your future today!RE/MAX Allegiance
This presentation discusses investing in real estate through a self-directed IRA. It compares the growth potential of real estate to other assets like bonds, stocks and mutual funds. Real estate offers cash flow, appreciation potential, leverage, and tax benefits. The presentation shows how using a self-directed IRA to invest in an income-generating property can outperform a traditional IRA invested in mutual funds. In the example, the self-directed IRA invested in real estate earns 90% more over 5 years.
The document provides information about doing business in the United Arab Emirates (UAE). It details that the UAE offers a tax free environment for businesses and has transformed into an international business center. The UAE offers several types of business structures including limited liability companies, free zone companies, and offshore companies. Free zones provide significant tax incentives and competitive advantages for businesses operating within them. Dubai specifically offers business setup services to help companies legally establish operations and provides several options for legal structures.
This presentation is an Introduction to Albert, noHold's newest Virtual Agent. This self-service helpdesk solution is designed to decrease ticketing volume, support cost, and time to resolution.
Strata 101 Part 5 Financial Management & Records 6 August 2012TEYS Lawyers
This document provides an overview and summary of key topics related to financial management and record keeping for body corporates in Queensland, Australia. It discusses the financial year and budgeting process, contributions and levies from owners, requirements for financial accounts, proper management and storage of documents and records, and owners' rights to inspect records. The presentation aims to educate new body corporate managers on best practices, common issues to watch out for, and their legal obligations under the relevant acts and regulations.
The Strata Manger's Role in Owners Corporation FinancesTEYS Lawyers
strata act, strata mediation, body corporate fees, owners corporation fees, levy recovery, levy collection, strata title, building and construction law, strata negotiation, mediation strata, company title law, strata law, strata lawyers, building defects, by-laws, bylaws, litigation, strata, nsw strata law, victorian strata law, ACT strata law, company title
This document introduces IODM, a cloud-based debt management application that allows customers to generate demand letters to collect debts. IODM automates letter scheduling and production, improves debtor behavior, reduces overdraft costs, and provides management reports. IODM has a strategic partnership with a global debt collections firm to offer worldwide services. The document outlines how IODM offers a cheaper alternative to traditional debt collection with no commissions, contracts, or legal fees. It provides testimonials and outlines the benefits for both customers and potential partners.
Seeking value by Michael Ballé at the European Lean IT Summit 2012Institut Lean France
Michael Ballé from Institut Lean France presented « Seeking value »: learning how to learn what customers really want, and how to get it to them.
More Lean IT presentations on www.lean-it-summit.com
Presentation by Kevin M. LaCroix, Executive Vice President, RT Pro Exec., a division of RT Specialty, LLC. to the 66th Annual Fowler Seminar on Oct 12 2012 titled Private Company Directors & Officers Insurance
Content Strategy for International MarketsVal Swisher
The document discusses Content Rules, Inc., a professional services firm that specializes in content development and global content strategy. It was founded in 1994 and has 12 full-time employees and a network of over 2,000 consultants. Content Rules helps companies create, modify, and improve technical documentation, marketing collateral, training materials, and eBooks. It also evaluates content quality using tools and reports. The firm aims to help clients save money on translation.
Adoption of IFRS in U.S. - An IntroductionSunil Thukral
This webinar was presented at Proformative on March 2012 by Sunil Thukral, CPA, CFA. This presentation provides the overview of the framework of IFRS in U.S.
Similar to Tax perspectives for exporters indirect taxation and duty drawback - kay biscopink, elliott davis - 25 january 2012 (14)
Uk business immigration, employment and ip update 2 tom redfern, fitzgerald...Jessica Roch
Tom Redfern and Rachel Lockwood presented on legal issues related to setting up operations in the UK for international companies. They discussed the differences between independent contractors and employees under UK law. They also provided an overview of UK employment law, including requirements for written contracts, minimum holiday entitlements, and protections against wrongful dismissal. Finally, they discussed options for protecting intellectual property in the UK, such as patents, trademarks, designs, and copyright.
The uk as a springboard to global growth spencer mahony, regional director,...Jessica Roch
Spencer Mahony presented on how the UK can serve as a springboard for businesses to grow globally. The presentation aimed to catalyze thinking about international expansion, help determine where to establish a business, and share practical ideas for growing global interests. UK Trade and Investment provides support for finding locations, setting up operations, hiring talent, making introductions, and expanding globally. Businesses should consider factors like customers, difficulty, and compliance when deciding where to build beyond Europe. Research, trade events, partnerships, and branding were discussed as ways to expand a business's global interests.
Session2 f&l uk business immigration, employment and ip update tom redfern ...Jessica Roch
Tom Redfern and Rachel Lockwood presented on legal issues related to setting up operations in the UK for international companies. They discussed the differences between independent contractors and employees under UK law. They also provided an overview of UK employment law, including requirements for written contracts, minimum holiday entitlements, and protections against wrongful dismissal. Finally, they discussed options for protecting intellectual property in the UK, such as patents, trademarks, designs, and copyright.
Uk business immigration, employment and ip update tom redfern, fitzgerald a...Jessica Roch
Tom Redfern from Fitzgerald & Law and Rachel Lockwood from Oury Clark presented on the legal aspects of setting up a business in the UK. They discussed incorporating a limited company versus establishing a permanent establishment, and the registration process and timeline for setting up either structure. They also reviewed recent changes to UK work permits, including the different tiers for sole representatives, investors, entrepreneurs and general/intra-company transfers. The presentation provided an overview of the key legal considerations for international companies looking to expand into the UK market.
Session1 f&l uk business immigration, employment and ip update tom redfern ...Jessica Roch
The document summarizes changes to UK work permits, including different visa categories. It discusses the Tier 1 visa categories of Investor, Entrepreneur, and Exceptional Talent. It also discusses the Tier 2 categories of Sponsor Licence, General, and Intra-Company Transfer. Requirements are provided for each category, including minimum investment amounts, salary thresholds, and eligibility for settlement. The document aims to help international businesses and individuals understand the UK's points-based work permit system and visa options.
International growth strategies for sm es the tax aspects - rachel lockwood...Jessica Roch
This document summarizes various UK taxes that are relevant for international companies expanding into the UK market, including corporation tax, employment taxes, and VAT. It discusses the tax implications of setting up a limited company versus having a permanent establishment in the UK. It also covers options for seconding employees to the UK on a temporary basis and how to structure this tax-efficiently depending on the length of the secondment. The main taxes covered are corporation tax, employment taxes, and VAT.
International banking support philip kotev, bank of america - 25 january 2012Jessica Roch
Nearly two-thirds of companies surveyed do international business by buying from, selling to, or having operations in foreign markets. The top reasons for going global are to access new customers and markets. While most revenue still comes domestically, companies expect international revenue to increase in the next three years. However, logistics and differing local regulations pose significant challenges to international operations.
Going global case study d wise - bud whitmeyer, dwise - 25 january 2012Jessica Roch
d-Wise Technologies is a life sciences and healthcare company founded in 2003 that is privately held with Fortune 500 customers. It provides clinical data solutions including clinical data flow, standards, and systems landscape. d-Wise's expertise includes data warehousing, business intelligence, analytics, and reporting using SAS applications. The company has offices in the US and UK and is looking to expand its business and customer base in Western Europe.
Tax incentives for exporters john beherns, clifton larsonallen - 25 january...Jessica Roch
This document discusses tax incentives for exporters, specifically the IC-DISC (Interest Charge Domestic International Sales Corporation). Key points:
1) An IC-DISC allows a company to pay a commission on export sales to the IC-DISC, reducing taxable income. The IC-DISC then pays dividends to shareholders at a 15% tax rate rather than the usual 35%.
2) To qualify for IC-DISC treatment, 50% or less of the export product's value can be from imported materials. Qualified export receipts and property are also defined.
3) IC-DISCs allow companies to defer taxes on up to $10 million in annual export income. The
Managing foreign exchange risk wes seegar, bank of america - 25 january 2012Jessica Roch
Managing foreign exchange risk is important for companies that export or have international operations. Exchange rate fluctuations can significantly impact revenues and profits. Companies should establish a foreign exchange risk management strategy to mitigate risks from currency movements. This may include hedging currency exposures through the use of financial instruments like forwards and options. Proper management of foreign exchange risk is critical for financial planning and success in global markets.
Export opportunities in the new europe john loyack, nc department of commer...Jessica Roch
The document summarizes export assistance services provided by the International Trade Division of North Carolina to help North Carolina companies expand into global markets. It outlines the division's offices around the world, industry experts available to provide consultations, and export services like market research, identifying customers and partners, and an export ready program. It provides statistics on North Carolina exports and companies assisted in 2010. It also lists top industry opportunities in the UK and upcoming export partnership events in Charlotte.
Uk economic outlook peter matheson, economic counsellor - british embassy w...Jessica Roch
The UK economy grew slowly in 2011 but is predicted to pick up after 2012 according to forecasts from the Office for Budget Responsibility. Growth is expected to be driven by increases in investment and net trade. Inflation is predicted to decline while unemployment rates remain elevated but fall over the forecast period. The government deficit is substantial but deficit and debt targets are expected to be achieved through austerity measures.
Us economic outlook micky levy, chief economist - bank of america 25 januar...Jessica Roch
The document summarizes US and global economic trends in 2012. It finds that while emerging markets will grow significantly, growth in advanced nations like Europe and Japan will be slower. In the US, moderate growth is expected to continue with high unemployment gradually improving. Business investment and exports remain strong, but consumer spending and housing are in the early stages of recovery. International trade is rising moderately amid a challenging global environment.