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<DIV>Dear AIBEcers:</DIV>
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<DIV>Comparative Taxation will begin on Monday May 18th.THIS IS A FREE
INTRODUCTORY SESSION This course will include the following topics:</DIV>
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<DIV>1) Comparison( between US and Russia) of some of the main issues in
Taxation such as personal taxation and corporate taxation.</DIV>
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<DIV>2) Comparison differences between tax rules and GAAP/IFRS accounting
rules.</DIV>
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<DIV>3) How Russia adopted OECD guidelines for it Transfer Pricing rules</DIV>
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<DIV>4) International Tax planning using such cases as Apple, Starbucks, Google
and Amazon. Also Russian companies such as Gazprom will be reviewed.</DIV>
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<DIV>5) International Banking issues such as FATCA and how it effects Russian
banks.</DIV>
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<DIV>6) Russia’s adoption of the OECD BEPS guidelines. This includes such issues
as Deoffshoreization, Beneficial Ownership and Controlled Foreign Corporations.
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<DIV>Please remember that I have many years of International Tax experience and
I have been a member of the Am Cham Tax Committee for 20 years where
recommendations were made on much or Russia’s Tax legislation</DIV>
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<DIV>Yours truly,</DIV>
<DIV>Art Franczek MBA,MST,CPA
.</DIV></DIV></DIV></DIV></DIV></DIV></BODY></HTML>