2015 2014 12 20 15 1 2015 6
2015 GCC 1 / 2 GCC No 1 (1) UAE 49 UAE 201112 2015125 (2) 100 100 100 9 (1) GCC GCC UAE (2) (3) FTA GCC 2006 FTA GCCEPA EPA EPA (4) 3 1 / 34
2015 GCC 2 / 2 No 9 (5) SASO KUSO 11 (1) UAE 17 (1) 23 (1) UAE 100 (2) 26 (1) ( ) 2 / 34
2015 1 / 2 No 1 (1) UAE 51 UAE 22 60 Ministerial Decision UAE UAE 1989 (No.71) 100 51% 9 (1) 2010 12 JMAA (1) 6 16 (1) 50 2 5 Ministerial Decision 4 2005 (No.41, 42, 43) 17 (1) ACTA- 2010.10 3 / 34
2015 2 / 2 No 22 (1) 201411 UAE Ministerial Decree no.118-2013 15 ( 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
2015 1 / 1 No 12 JMAA (1) 6 13 (1) 20151 26 (1) 2012 20141 20138 201311 24 JPOA 2014120 6 4 20141124 7 JPOA 5 / 34
2015 1 / 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
2015 1 / 1 No 12 JMAA (1) 6 16 JEITA (1) (VISA) 7 / 34
2015 1 / 1 No 23 (1) 24 (1) EU 1 201471 (2) Sales Tax SALES TAX SALES TAX 26 (1) 8 / 34
2015 1 / 2 No 6 (1) 201419 ( ) 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
2015 2 / 2 No 23 (1) LNG 3 3.5 3 10 / 34
2015 1 / 2 No 1 (1) ( ) 51 ( 100) 100 100 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 1 3 2011) (3) Income Tax Law Income Tax Laws 21 of 2009. 20149 Circular No.2/2011 (4) 10 Qatar Commercial 50 Company Law Article 183 11 / 34
2015 2 / 2 No 14 (5) LNG No Objection CertificateTax Clearance Certificate 5 3 (6) Permanent Establishment PE 23 (1) (2) 2004 (3) LNG 3 3.5 3 12 / 34
2015 1 / 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 2014921 ) 1 SAGIA Announcement 2 10Regulati on SAGIA 2 3 5 On Line1 SAGIA Trade License 6 9 (1) SASO KUSO (2) 3 (3) 13 / 34
2015 2 / 3 No 14 (1) 5 5 5 15 20 (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
2015 3 / 3 No 23 (1) Regulation Accept Top On Line Top Down Immigration / 24 (1) Nitaqat (2) / Regulation SAGIA Announcement email web site Manual 26 (1) 15 / 34
2015 1 / 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
2015 2 / 2 No 23 (3) 3 (4) LNG 3 3.5 3 17 / 34
2015 1 / 1 No 12 JMAA (1) 6 16 (1) 2003as / amended 12136 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
2015 1 / 1 No 9 (1) 19 / 34
2015 1 / 2 No 1 (1) 49MAX 2009 12 (1) 16 (1) 23 (1) 1 45 2 24 (1) 2015127 Cahier des Charges / 18 20 / 34
2015 2 / 2 No 24 ESC 26 (1) 21 / 34
2015 1 / 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
2015 1 / 1 No 14 (1) 2013 2013112 Ghana Revenue 20144 AuthorityPractice Note on Transfer EY PWC Pricing Transfer 2014 Pricing Regulation 2012 (L.I.2188) 1 23 / 34
2015 1 / 1 No 2 (1) 35 30 24 / 34
2015 1 / 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
2015 1 / 1 No 9 (1) 1014 (2) 2012 13 (1) 1622 02 US$57 14 (1) TRA 26 (1) 14 26 / 34
2015 1 / 1 No 9 (1) landed Homologation Cost SADC Distributor Margin 27 / 34
2015 1 / 2 No 2 (1) Oil Sector Oil Sector Local Contents No. 48/06 Local Contents No.127/03 Local Contents PQ 12 (1) (2) / Aviso 13 2013 16 (1) / 2 VISA 15 1 Project Rep Office Block VISA JICA/ 1 1 15 9 24 24 Project3 3 / / 1 (2) immigration1 immigration E-Passport / immigration (3) No. 2/00 23 (1) Project No. 273/11 ProcessProcess 1 Project Process No. 123/13 / 28 / 34
2015 2 / 2 No 26 (1) Terminal Charge Terminal Charge (1 US$ 170/ ) Terminal Charge Terminal Charge Terminal Charge System Down Charge Charge 29 / 34
2015 1 / 4 No 2 (1) MIDP Automotive Production APDPWTO And Development Program 5 9 (1) Wheel Loader 10 (2) FTA EU 25 18 7 (3) 11 (1) 46 (Companies act) 2 46 Solvency & Liquidity Test 12 (1) JMAA (2) 6 14 (1) Income Tax Act No.58 of 1962 16 (1) (2) Visa(Work Permit) Home Affairs Immigration Act Home Affairs 30 / 34
2015 2 / 4 No 16 (3) 20145 (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) 20111 Immunity AC NRCS 31 / 34
2015 3 / 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 120 6 6 89 dated 6 February Authority LOA 2009 published in Government Gazette 31844 23 (1) (2) (3) 2013 (APDP) GVW 3.5t APDP 5 24 (1) (MPRDA) (MPRDA) Strategic Minerals 32 / 34
2015 4 / 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
2015 1 / 1 No 12 (1) 2012 50 50% 13 (1) 16 (1) ( 55 () ) -20081230 ( 100 5% ( 20 10-100 8% ) 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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