gray international - firm credential
DESCRIPTION
Gray International (“Gray”) is an international network of public accounting and consulting firms 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 financial 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 offices in Geneva, Hong Kong, Seattle, Shanghai and plans to open an office in Singapore in late 2013. Gray’s U.S. public accounting firm (Gray CPA, PC) is registered with the U.S. Public Company Accounting Oversight Board and is a member of the American Institute of Certified Public Accountants and the Center for Audit Quality. For more information about us, please visit us at: www.grayintl.comTRANSCRIPT
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
International Accounting & Compliance
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
International Accounting & Compliance
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
International Accounting & 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
International Accounting & Compliance
WHAT WE DO
WWW.COMPANYSITE.COM | [email protected] | +123 456 789 | THIS STREET 321, CITY, COUNTRY
OUR PRACTICE AREAS
International Accounting & Compliance
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
International Accounting & Compliance
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:
WWW.COMPANYSITE.COM | [email protected] | +123 456 789 | THIS STREET 321, CITY, COUNTRY
PCAOB AUDITS
EB-‐5 LAWFUL SOURCE OF FUNDS REPORTING
COMPLIANCE AUDITS
PRIVATE COMPANY AUDITS
AGREED UPON PROCEDURES
ANTI-‐MONEY LAUNDERING CERT.
International Accounting & Compliance
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:
WWW.COMPANYSITE.COM | [email protected] | +123 456 789 | THIS STREET 321, CITY, COUNTRY
BANK ACCOUNT RECONSTRUCTION
ASSET TRACING
EXPERT WITNESS (CONS. + TESTIFYING)
DUE DILLIGENCE
FOREIGN ACCT. RECONSTRUCTION (OVDI)
FRAUD EXAMINATION
International Accounting & Compliance
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:
WWW.COMPANYSITE.COM | [email protected] | +123 456 789 | THIS STREET 321, CITY, COUNTRY
U.S. DOMESTIC TAX COMPLIANCE
OFFSHORE VOLUNTARY DISCLOSURES
PASSIVE FOREIGN INVESTMENT COMPANIES
TRANSFER PRICING
U.S. TAX OPINIONS
TAX CONTROVERSY AND AUDIT
International Accounting & Compliance
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:
WWW.COMPANYSITE.COM | [email protected] | +123 456 789 | THIS STREET 321, CITY, COUNTRY
IMPACT STUDIES PROJECT PLANNING
IMPLEMENTATION PLANNING TRAINING IMPLEMENTATION
International Accounting & Compliance
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:
WWW.COMPANYSITE.COM | [email protected] | +123 456 789 | THIS STREET 321, CITY, COUNTRY
TRANSFER PRICING
INTELLECTUAL PROPERTY DOMICILIATION
INBOUND/OUTBOUND INVESTMENTS
TREATY COMPLIANCE
PRE-‐RESIDENCY TAX PLANNING
INTL. ESTATE PLANNING
International Accounting & Compliance
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:
WWW.COMPANYSITE.COM | [email protected] | +123 456 789 | THIS STREET 321, CITY, COUNTRY
FCPA INVESTIGATIONS
ANTI-‐CORRUPTION PROGRAMS
IMPLEMENTATION
THIRD PARTY MONITORING
International Accounting & Compliance
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.
WWW.COMPANYSITE.COM | [email protected] | +123 456 789 | THIS STREET 321, CITY, COUNTRY