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3 2015 GCC 1 / 2 GCC No 1 (1) UAE 49 UAE (2) (1) GCC GCC UAE (2) (3) FTA GCC 2006 FTA GCCEPA EPA EPA (4) 3 1 / 34
4 2015 GCC 2 / 2 No 9 (5) SASO KUSO 11 (1) UAE 17 (1) 23 (1) UAE 100 (2) 26 (1) ( ) 2 / 34
5 / 2 No 1 (1) UAE 51 UAE Ministerial Decision UAE UAE 1989 (No.71) % 9 (1) JMAA (1) 6 16 (1) Ministerial Decision (No.41, 42, 43) 17 (1) ACTA / 34
6 / 2 No 22 (1) UAE Ministerial Decree no ( UAE DE KEA GPCA, Gulf Petrochemicals and Chemicals Association ) PE PP UAE No.118 FAQ 23 (1) Ministry of Economy TRANSCO (2) Contractor Classification 2013 (3) UAE 1 12 (4) 26 (1) DED Contractor Classification LicenseClassification Contractor license Contractor MAIN CONTRACTOR Work 4 / 34
7 / 1 No 12 JMAA (1) 6 13 (1) (1) JPOA JPOA 5 / 34
8 / 1 No 9 (1) (2) 2 13 (1) Deposit Status 14 (1) 2005 Tax Clearance Tax Clearance 16 (1) Exit Visa Exit Visa Exit Visa Exit Visa (2) 2 3 (3) 24 (1) KSQCA Kurdistan Standardization and Quality Control Authority KSQCA 6 / 34
9 / 1 No 12 JMAA (1) 6 16 JEITA (1) (VISA) 7 / 34
10 / 1 No 23 (1) 24 (1) EU (2) Sales Tax SALES TAX SALES TAX 26 (1) 8 / 34
11 / 2 No 6 (1) ( ) 91 8 (1) OPWP(Oman Power Water Procurement Co) Internal Tender Board(ITB)14 Governmental Tender Board ( ) 14 (1) Permanent Establishment PE 16 (1) 56 Labor lawministry of Manpower up VISA VISA VISA 9 / 34
12 / 2 No 23 (1) LNG / 34
13 / 2 No 1 (1) ( ) 51 ( 100) Utility Utility 9 (1) (2) Custom Clearance Custom Code Law No. Custom Code 40 (2012) 14 (1) GCC /GCC (10%) (2) Income Tax Law 21 of 2009 (circular ) (3) Income Tax Law Income Tax Laws 21 of Circular No.2/2011 (4) 10 Qatar Commercial 50 Company Law Article / 34
14 / 2 No 14 (5) LNG No Objection CertificateTax Clearance Certificate 5 3 (6) Permanent Establishment PE 23 (1) (2) 2004 (3) LNG / 34
15 / 3 No 1 (1) Broker/Agent Agent Broker Agent 6 (1) 10 8 (1) SAGIA SAGIA (2) ( / (SAGIA) / Foreign Investment ) One Stop Law SAGIA Service Regulation(SAGIA, 6 MOCI, Notary Public) (3) ( SAGIA ) 1 SAGIA Announcement 2 10Regulati on SAGIA On Line1 SAGIA Trade License 6 9 (1) SASO KUSO (2) 3 (3) 13 / 34
16 / 3 No 14 (1) (2) 2 (1) (2) 16 (1) ( ) Labor Law Nitaqat Program Up Maid Compensation Cost Up (2) 23 (3) Labor Law Municipality Regulations (4) 14 / 34
17 / 3 No 23 (1) Regulation Accept Top On Line Top Down Immigration / 24 (1) Nitaqat (2) / Regulation SAGIA Announcement web site Manual 26 (1) 15 / 34
18 / 2 No 9 (1) SASO KUSO (2) 14 (1) LNG No Objection CertificateTax Clearance Certificate 5 3 (2) Permanent Establishment PE 16 (1) VISA 23 (1) 100 (2) 16 / 34
19 / 2 No 23 (3) 3 (4) LNG / 34
20 / 1 No 12 JMAA (1) 6 16 (1) 2003as / amended the number of the foreign workers in any establishment though it might have several braches, shall not exceed 10% of the total number of its workers 18 / 34
21 / 1 No 9 (1) 19 / 34
22 / 2 No 1 (1) 49MAX (1) 16 (1) 23 (1) (1) Cahier des Charges / / 34
23 / 2 No 24 ESC 26 (1) 21 / 34
24 / 1 No 9 (1) 4x2 Single Cab Pick-Up (2) ( 2013 QUOTA QUOTA =TTC 15 (1) MINISTRY OF NATIONAL LC ECONOMY "Office du Commerce de la Tunisie" 23 (1) MINISTRY OF NATIONAL LC ECONOMY "Office du Commerce de la Tunisie" (2) MINISTRY OF LC NATIONAL ECONOMY "Office du Commerce de la Tunisie" 22 / 34
25 / 1 No 14 (1) Ghana Revenue AuthorityPractice Note on Transfer EY PWC Pricing Transfer 2014 Pricing Regulation 2012 (L.I.2188) 1 23 / 34
26 / 1 No 2 (1) / 34
27 / 1 No 2 (1) CBU25 CKD10 CBU 9 (2) Railway Development Levy 1.5 IDF Fee 2.25 EAC 19 (1) KEBS Certificate of Conformity (CoC) ISOEN SGS CoC 3 25 / 34
28 / 1 No 9 (1) 1014 (2) (1) US$57 14 (1) TRA 26 (1) / 34
29 / 1 No 9 (1) landed Homologation Cost SADC Distributor Margin 27 / 34
30 / 2 No 2 (1) Oil Sector Oil Sector Local Contents No. 48/06 Local Contents No.127/03 Local Contents PQ 12 (1) (2) / Aviso (1) / 2 VISA 15 1 Project Rep Office Block VISA JICA/ Project3 3 / / 1 (2) immigration1 immigration E-Passport / immigration (3) No. 2/00 23 (1) Project No. 273/11 ProcessProcess 1 Project Process No. 123/13 / 28 / 34
31 / 2 No 26 (1) Terminal Charge Terminal Charge (1 US$ 170/ ) Terminal Charge Terminal Charge Terminal Charge System Down Charge Charge 29 / 34
32 / 4 No 2 (1) MIDP Automotive Production APDPWTO And Development Program 5 9 (1) Wheel Loader 10 (2) FTA EU (3) 11 (1) 46 (Companies act) 2 46 Solvency & Liquidity Test 12 (1) JMAA (2) 6 14 (1) Income Tax Act No.58 of (1) (2) Visa(Work Permit) Home Affairs Immigration Act Home Affairs 30 / 34
33 / 4 No 16 (3) (4) Basic Conditions Employment Act 75 of 97 Labor Relations Act 66 of 95 Employment Equity Act 55 0f 89 (5) BEE Black Economic Empowerment BEE 2013:Revised B-BBEE BEE codes of Good Practice Black Economic Empowerment (6) (7) 3 Labor Law 19 (1) Immunity AC NRCS 31 / 34
34 / 4 No 19 (2) 75%90% (3) Homologation Homologation New Zealand Homologation USA OK (4) (Letter Of 1 Government Notice R Letter Of Authority LOA dated 6 February Authority LOA 2009 published in Government Gazette (1) (2) (3) 2013 (APDP) GVW 3.5t APDP 5 24 (1) (MPRDA) (MPRDA) Strategic Minerals 32 / 34
35 / 4 No 24 (2) Vehicle Pompously Specifications for 2 Motor Vehicles Customs Act (APDP) 25 (1) RFP BEE Black Box 26 (1) (2) (3) Eskom (4) 2014 EU 33 / 34
36 / 1 No 12 (1) % 13 (1) 16 (1) ( 55 () ) ( 100 5% ( % ) 10 10% (2) 23 ( ) 21 (1) 19 DUAT DUAT 109 DUAT 23 (1) ( ) (DIRE) DIRE1 DIRE DIRE (Declaration) 24 (1) CPI 34 / 34
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