gray international - firm credential

FIRM CREDENTIAL

GENEVA | HONG KONG | SEATTLE | SHANGHAI

Overview of services and qualifications

International

Accounting &

Compliance

International Accounting & Compliance

IMPORTANT LEGAL INFORMATION PLEASE READ

LEGAL NOTICE This presentation is prepared for general guidance only, and does not constitute the provision of accounting, legal or tax advice in any manner, written tax advice under U.S. Internal Revenue Service Circular 230, or any professional advice of any kind. “Gray International” or “Gray” refers to Gray CPA, PC (a U.S. CertiIied Public Accounting Iirm) and Gray International Ltd (a Hong Kong Limited Company). The information provided in this presentation should not be a substitute for consultation with qualiIied professionals who understand your situation, as it will differ from others. In addition, when making any tax planning decisions you should consult with your own legal, tax, accounting and other professional advisors. This presentation has been provided as a courtesy, and therefore while care has been executed in the preparation of this information Gray CPA, PC (U.S.), Gray International, Ltd. and all of their afIiliates make no representations as to its completeness, accuracy or the timeliness of the information and takes no responsibility to update this information, such information is being provided without warranty of any kind. © 2013 Gray CPA, PC and Gray International Ltd. with all rights reserved, this document shall not be reproduced or distributed without the express written permission of Gray CPA, PC or Gray International, Ltd. For more information about us, please visit us at www.grayintl.com.

WWW.COMPANYSITE.COM | [email protected] | +123 456 789 | THIS STREET 321, CITY, COUNTRY


WHO WE ARE OUR PROFILE

Gray International (“Gray”) is an international network of public accounting and consulting Iirms based in the U.S., Hong Kong, China and Europe. Gray was started over 10 years ago in the U.S. (via its predecessor) and took the form of Gray International in 2013 as the result of the networking of multiple independent practices and professionals. Gray provides international accounting and compliance solutions in the U.S., Americas, Asia and Europe. Gray focuses on U.S. accounting, tax, and governmental compliance for multinational companies,

investors, U.S. persons living overseas and foreign investors and companies investing in or moving to the U.S. Gray also consults on compliance with U.S. laws for businesses and Iinancial institutions overseas such as the Foreign Corrupt Practices Act (FCPA) and the Foreign Account Tax Compliance Act (FATCA), the IRS Offshore Voluntary Disclosure Program, and the Program for Non-‐Prosecution Agreements or Non-‐Target letters for Swiss Banks. Gray’s principals, partners, and employees have served

clients worldwide. Gray has ofIices in Geneva, Hong Kong, Seattle, Shanghai and plans to open an ofIice in Singapore in late 2013. Gray’s U.S. public accounting Iirm (Gray CPA, PC) is registered with the U.S. Public Company Accounting Oversight Board and is a member of the American Institute of CertiIied Public Accountants and the Center for Audit Quality. For more information about us, please visit us at: www.grayintl.com


OUR SERVICES

WHAT WE DO

AUDIT AND ATTEST SERVICES

INTL. FORENSIC ACCOUNTING

U.S. TAX COMPLIANCE

U.S. FATCA COMPLIANCE

INTL. TAX STRUCTURING

U.S. FCPA COMPLIANCE


GEOGRAPHIC AREAS OF EXPERIENCE

WHERE WE WORK

WWW.COMPANYSITE.COM | [email protected] | +123 456 789 | THIS STREET 321, CITY, COUNTRY R. Congo

Zambia

Yemen

Westsahara

Vietnam

Venezuela

U.A.E

Uzbekistan

USA

Uruguay

Ukraine

Uganda

Chad

Tunisia

Turkey Turkmenistan

Togo

Thailand

Tanzania

Taiwan

Tajikistan Syria

Swaziland

South Korea

South Africa

Spain

Zimbabwe

Suriname

Sudan

Somalia Sierra Leone

Senegal

Sweden

Saudi Arabia

Russia

Romania

Portugal

Poland

Philippines

Peru

Paraguay

Papua New Guinea

Panama

Pakistan

Oman

Norway

North Korea

Nikaragua Nigeria

Niger

New Zealand

Nepal

Namibia

Myanmar

Mozambique

Mongolia

Morocco

Mexico

Mauritania Mali

Malaysia

Madagascar

Libya

Liberia

Lebanon

Lesotho

Laos

Kyrgysistan

Kenya

Qatar

Kazazhstan

Cambodia

Japan

Jamaica

Israel

Italy

Ireland

Iraq Iran

Indonesia

India

Iceland

Honduras

Guyana Guinea

Guatemala

Greenland

Greece

Great Britain

Ghana

Germany

Gabun Fr. Guyana

France

Finland

Ethiopia

Eritrea

El Salvador

Egypt

Ecuador D. R. Congo

Dom. Rep. Cuba

Columbia

Cote d‘Ivoire

Costa Rica

China

Chile

C.A.R.

Canada

Kamerun

Burkina

Brazil

Botswana

Bolivia

Bhutan

Belize

Belarus

Bangladesh

Bahamas

Australia

Argendna

Angola

Algeria

Alaska

Afghanistan


WHAT WE DO


OUR PRACTICE AREAS


WHAT WE DO OUR PRACTICE AREAS

U.S. FCPA COMPLIANCE

AUDIT AND ATTEST SERVICES INTL. FORENSIC ACCOUNTING

No single piece of U.S. legislation will have a larger impact on foreign Iinancial institutions and intermediaries in the next 5 years as FATCA. Let us help you assess how this will impact your organization and how to implement a practical, affordable solution.

In today’s global landscape international tax structuring and planning has never been more important. From transfer pricing, treaty compliance, withholding minimization, estate planning and domiciliation, to pre-‐residency tax planning Gray is ready to help you navigate this difIicult terrain.

Widespread globalization brings increased risks of corrupt practices, and correspondingly, an increase in FCPA enforcement, penalties and prosecutions. Let Gray help you prepare and implement appropriate controls to protect your organization from violations.

Our experienced auditors provide extensive experience auditing public and private companies in the developed and developing markets. Let us put our extensive experience operating in the U.S., Asia, Europe and the Americas to work for you.

Our forensic accounting services are designed to providing vigilance before the fact, reconstructing and tracing records after the fact, and preparing for trial once the Iindings are made. Our team of experts are available for worldwide engagement.

Gray provides extensive U.S. tax compliance solutions to clients worldwide. We work with individuals, family ofIices, investors, Iinancial institutions, multinational companies and domestic (U.S.) businesses. Let us guide you through the maze of complex U.S. tax compliance.

U.S. TAX COMPLIANCE

U.S. FATCA COMPLIANCE INTL. TAX STRUCTURING


AUDIT AND ATTEST SERVICES

Through our public accounting Iirm (Gray CPA, PC), based in the United States, we provide comprehensive audit and attestation services. Gray is PCAOB registered and has deep experience auditing and consulting for both private and public companies in the developed and developing markets. Our audit and attestation services include:


PCAOB AUDITS

EB-‐5 LAWFUL SOURCE OF FUNDS REPORTING

COMPLIANCE AUDITS

PRIVATE COMPANY AUDITS

AGREED UPON PROCEDURES

ANTI-‐MONEY LAUNDERING CERT.


INTERNATIONAL FORENSIC ACCOUNTING

International business requires a higher level of vigilance. Gray’s international forensic accounting solutions are performed by CPAs, certiIied fraud examiners, seasoned auditors and investigators with deep experience operating internationally. We provide services for business acquisitions, divestitures, investments, divorce, legal proceedings, U.S. OVDI submissions, and fraud examinations. Our forensic solutions include:


BANK ACCOUNT RECONSTRUCTION

ASSET TRACING

EXPERT WITNESS (CONS. + TESTIFYING)

DUE DILLIGENCE

FOREIGN ACCT. RECONSTRUCTION (OVDI)

FRAUD EXAMINATION


U.S. TAX COMPLIANCE

Gray provides extensive U.S. tax compliance solutions clients worldwide. Gray has extensive experience working with individuals, family ofIices, investors, Iinancial institutions, multinational companies and domestic (U.S.) businesses. As experienced business people, our tax professionals provides tax compliance services that are business appropriate and Iit with both the requirements and your style of doing business. Our U.S. tax compliance solutions include:


U.S. DOMESTIC TAX COMPLIANCE

OFFSHORE VOLUNTARY DISCLOSURES

PASSIVE FOREIGN INVESTMENT COMPANIES

TRANSFER PRICING

U.S. TAX OPINIONS

TAX CONTROVERSY AND AUDIT


U.S. FATCA COMPLIANCE

Gray believes that FATCA Compliance will be one the the biggest compliance concerns for foreign Iinancial institutions and intermediaries in the coming years. FATCA regulations essentially require that Iinancial institutions outside of the U.S. become an unpaid reporting arm of the U.S. Treasury. Non-‐compliance results in a punitive withholding regime or lost market opportunity, neither of which is an attractive option. Due to the wide-‐reaching implications of FATCA almost all foreign Iinancial institutions and intermediaries will need to make a well considered decision about implementation. Gray assists senior executive teams assess and implement the FATCA requirements by providing the following services:


IMPACT STUDIES PROJECT PLANNING

IMPLEMENTATION PLANNING TRAINING IMPLEMENTATION


INTERNATIONAL TAX STRUCTURING

Today we operate more on the global landscape than ever before and international tax structuring and planning has never been more important. From transfer pricing, fund structuring, inbound and outbound investment considerations, treaty compliance, withholding minimization, estate planning and domiciliation, to pre-‐residency tax planning Gray is ready to help you navigate this difIicult terrain. Gray’s international tax structuring services include the following:


TRANSFER PRICING

INTELLECTUAL PROPERTY DOMICILIATION

INBOUND/OUTBOUND INVESTMENTS

TREATY COMPLIANCE

PRE-‐RESIDENCY TAX PLANNING

INTL. ESTATE PLANNING


U.S. FOREIGN CORRUPT PRACTICES ACT COMPLIANCE

Congress enacted the U.S. Foreign Corrupt Practices Act (FCPA) in 1977 in response to revelations of widespread bribery of foreign ofIicials by U.S. companies. The FCPA prohibits U.S. persons and businesses (domestic concerns), U.S. and foreign public companies listed on stock exchanges in the U.S. or which are required to Iile periodic reports with the U.S. SEC, and certain foreign persons and businesses acting while in the territory of the United States from making corrupt payments to foreign ofIicials to obtain or retain business. The accounting provisions require issuers to make and keep accurate books and records and to devise and maintain and adequate system of internal accounting controls. The U.S. Department of Justice and the Securities and Exchange Commission share FCPA enforcement authority, and they regularly work with law enforcement partners such as the FBI and the Department of the Treasury. Fines for violations of the provisions can be in the tens and hundreds of millions of dollars, and the SEC and U.S. DOJ have greatly increased their investigation and enforcement of these provisions. Gray’s FCPA compliance solutions include the following:


FCPA INVESTIGATIONS

ANTI-‐CORRUPTION PROGRAMS

IMPLEMENTATION

THIRD PARTY MONITORING


CONTACT US

Website: www.grayintl.com

E-mail: [email protected]

Address: U.S. International OfIice (Handling U.S. Tax and Compliance for International Business)

Attn: Jeremy Stobie, CPA, CFE 10900 NE 8th Street Suite 1000 Bellevue, WA 98004

Phone:

+ 001 425.999.3685 xt 10

Gray welcomes your questions, comments and inquiries and would like the opportunity to serve you.
