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The UK government has a list of professional associations approved for tax purposes (this includes some non-UK based associations, which are not included here). [1] There is a separate list of regulators in the United Kingdom for bodies that are regulators rather than professional associations.
To become a member organisation of EPHMRA, an organization must meet the association's eligibility criteria and adhere to its Code of Conduct. Members responsible to contribute to the association's mission of promoting the highest standards of market research in the pharmaceutical industry. In return, EPHMRA offers various services to its ...
Exit taxation (also known as an exit fee, exit payment, compensation payment or exit charge) is a payment made for discontinuation of certain economic activities within corporate groups, required in many tax jurisdictions by transfer pricing regulations.
CEMR’s annual budget is about €2.5 million. Membership fees from its national associations make up the bulk of its funding. About 15% are paid by the European Commission through an annual grant. The organisation has also assumed the function of the European section of the new worldwide organisation United Cities and Local Governments.
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Direct membership applies to those who have the right to practice in the United Kingdom under Regulation 5 of the European Communities (Recognition of Professional Qualifications) Directive. AIA are also recognised under the EC Audit Directive, which recognises professional qualifications for auditors as defined by the Companies Act 2006.
Before the TCJA, investors could deduct financial advisor fees if they exceeded 2 percent of their adjusted gross income (AGI) in 2017 and prior tax years. But this really only provided a measure ...
The association was founded in 1974 as European Federation of Investment Funds and Companies (FEFSI). The founding members were the funds associations of Belgium, France, Germany, Denmark, Irland, Italy, the Netherlands and the United Kingdom.