EDITORIAL Im ersten Quartal 2015 Neues von MOORE STEPHENS

Ausgabe 1 ∙ 2015
EDITORIAL Im ersten Quartal 2015 Neues von MOORE STEPHENS zu aktuellen Themen aus Rechnungslegung, Steuern, Recht und Aktuellem aus unserem Netzwerk ‐ diesmal aus Afrika. Liebe Leserinnen und Leser, bei dieser Aus‐
gabe der Mo(o)re News haben wir ei‐
nen ganz neu‐
en Weg be‐
schritten und unseren süd‐
afrikanischen Kollegen Gele‐
genheit gege‐
ben, nicht nur ihr Land, sondern den ganzen Kontinent vorzustellen. Somit heißt unsere Ausgabe diesmal auch mit vollem Recht „Africa Newsletter“. Ein Buch des langjährigen Afrika‐
Korrespondenten der NZZ, Georg Brunold, lautet: „Afrika gibt es nicht.“ Er meinte damit, dass sich dieser Kontinent angesichts seiner Vielfalt als Ganzes gar nicht erfassen ließe. Tatsächlich sind die Unterschiede zwischen den einzelnen Regionen, zwischen den Staaten und Gesell‐
schaften immens. Umso hilfreicher ist es daher, dass sich unsere Kollegen von Moore Stephens einen umfassenden Erfah‐
rungsschatz erarbeitet und insbe‐
sondere in vielen Staaten des Sub‐
Sahara‐Raumes ein Beziehungsnetz aufgebaut haben. Das Team von Moore Stephens Africa kann interessierte Unterneh‐
men daher durch seinen Africa Desk auf vielfältige Weise bei Aktivitäten in Ländern dieses Kontinents unter‐
stützen und dabei helfen, kulturelle, rechtliche, finanzielle, infrastruktu‐
relle und andere Risiken und Her‐
ausforderungen zu meistern. Hierzu gehört die Information über geschäftliche Gepflogenheiten, die Durchführung von Due Diligence Prüfungen, die Betreuung in steuer‐
lichen Angelegenheiten und Buch‐
haltungsfragen. Darüber hinaus hat sich Jeff Black‐ beard als Moore Stephens Africa Strategy Advisor insbesondere des Bereichs Business to Business ange‐
nommen. Im Vordergrund stehen dabei Präsentationen, Ausstellun‐ gen und strukturierte Foren mit dem Ziel, mittelgroße afrikanische und global tätige Unternehmen zusam‐
menzubringen. Wir wünschen Ihnen eine interessan‐
te Lektüre und verweisen hinsichtlich weitergehender Fragen auf unsere im Newsletter aufgeführten Ansprech‐
partner, insbesondere den deutsch‐
sprachigen Hans Hillermann Ihr Friedrich Graf von Kanitz Redaktion MO(O)RE News
MOORE STEPHENS Deutschland AG ∙ Rankestrasse 21 ∙ 10789 Berlin ∙ info@moorestephens.de ∙ www.moorestephens.de Vorstand ∙ Carol Haßelmans (Vorsitz), carol.hasselmans@moorestephens.de ∙ Ingo Fehlberg, ingo.fehlberg@moorestephens.de Dirk‐Ralf Gloger, dirk‐ralf.gloger@moorestephens.de ∙ Katrin Schoenian, katrin.schoenian@moorestephens.de ∙ Prof. Dr. Brigitte Zürn, brigitte.zuern@moorestephens.de Alliance Management: Dunja Krug, dunja.krug@moorestephens.de
Africa Newsletter
Moore Stephens Africa
PRECISE. PROVEN. PERFORMANCE.
Insights Into Africa
Africa Newsletter
We wouldn’t be investing as much in the rest of Africa if we didn’t
believe. Africa will be the success story in the next decades…Africa is
on the move and it is moving forward. - Julian Roberts, Group Chief
Executive, Old Mutual
Africa
investing, connecting and interacting within
Commencing in 2011, the Moore
a Moore Stephens-facilitated environment.
Stephens Africa region footprint has
For detailed information on the socio-
expanded to include correspondent firms
economic status and main industries in
and business linkages in many countries
African countries in which Moore Stephens
across the continent.
has established business relationships, visit
www.moorestephens.com.
Moore Stephens Africa Strategy Advisor
and the Moore Stephens Africa team have
Africa Desk
developed our network to become
For those seeking to invest or do business in
well-equipped to service and support our
Africa, there are a number of cultural, legal,
clients’ business and investment needs
financial, infrastructural and risk
throughout the African continent.
management challenges to consider.
Extensive experience on the continent has
Our business advisers provide country-
enabled Moore Stephens to establish key
specific, tailored advice to businesses trying
relationships in Angola, Botswana, Egypt,
to navigate the challenge of efficiently
Ghana, Kenya, Lesotho, Madagascar,
administering multiple operations across
Malawi, Mauritius, Mozambique, Morocco,
varying social and business cultures.
Namibia, Nigeria, Seychelles, South Africa,
Swaziland, Tanzania, Tunisia, Uganda,
Our Moore Stephens Africa network means
Zambia and Zimbabwe.
that we have people on the ground who
are able to identify the latest developments,
Tunisia, Morocco, Egypt, South Africa,
guide you through your opportunities and
Mauritius and the Seychelles were member
minimise your risks.
firms prior to 2011.
The HR, administrative, financial and legal
With an emphasis on maintaining the
resources offered by Moore Stephens Africa
standards of quality and availability which
are invaluable.
define the Moore Stephens Vision and
Mission, whatever your business
For organisations looking to take advantage
requirements, we are positioned to put you
of the opportunities available in Africa, the
in contact with the key people across the
Moore Stephens Africa team can assist you
continent. Regardless of your sector of
in managing your risk and maximising your
interest, be it energy, mining,
potential, by having the right contacts
manufacturing, logistics, agriculture,
available to you to provide local knowledge
telecoms, construction or financial services,
and expertise.
we are uniquely positioned to assist you in
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Africa Newsletter
Services Offered by Moore Stephens
Africa
• Audit, assurance and accounting
• Taxation
• Risk advisory services
• Corporate finance and advisory
• Forensic services
• Wealth management and financial
services
Our member firms provide support and
guidance to all types of financial and
commercial entities, from ensuring
that regulations are met through to
implementing
long-term
growth
strategies, and everything in between.
• Company secretarial services
• Employee benefits
• Wills, estates and trusts
• IT assurance and consulting
Our Moore Stephens Africa Team Can
Provide Assistance for Your Entry into
Africa in the Following Ways:
• Establishing business operations
• Educating you on African business
cultural behaviours
• Undertaking due diligence of company
affairs in Africa
• Performing taxation compliance,
expatriate payroll and accounting services
• Setting up back office functions
(representative offices and expatriate
policies)
• Structuring and planning for international
taxation
• Reorganising corporate structure in Africa
Africa Newsletter
3
Given the ever-increasing complexities of income tax legislation in
South Africa, and the severe penalties imposed on tax payers that fail
to meet their tax obligations, tax compliance is always a top priority - a
critical business imperative that demands your attention.
Business to Business
It is planned that, as the B2B event grows in
PHASE 3: BUSINESS 2 BUSINESS FORUM
Jeff Blackbeard MS Africa Strategy Advisor
prominence, it will become an annual event
AND EXHIBITION
has facilitated Business 2 Business activities
on the MS Africa calendar and that it will
for the UNDP Asia Africa Forum 2001/2002,
expand beyond the core of MS clients to
Jeff Blackbeard will work with the MS Africa
Deloitte Africa Business Forum 2003, the
cater for a broader business community.
team to facilitate and co-ordinate the 2½
business presentations in Germany (Afrika
PHASE 1: MARKETING OF BUSINESS 2
day event programme. Partners and senior
Verein, Munich Business Round Table), US
BUSINESS FORUM
professional staff from MSSA, Africa and
Department of Economic Development
Business 2 Business 2006, TIKZN Business 2
Business 2007 and the Namibia Investment
Forum 2007. Jeff has also facilitated various
other Business 2 Business matching
processes in sub-Saharan Africa since 1997,
as well as having facilitated numerous
and the UK on doing business in Africa.
During 2013 and 2014 Jeff has hosted
several Africa Days for Moore Stephens
member firms and their clients.
the global network will be available to
• Preparation of the 2½ Day Business 2
Business Forum Event Itinerary:
This will include the plenary conference
support their client Business 2 Business
interactions and to follow up on specific
opportunities for client service.
sessions, Business 2 Business matching
The Africa Business 2 Business Forum
meetings, special interest breakaway
Will Serve To:
sessions, the social programme and the
• Bring together over 300 mid-tier
exhibition site activities.
from the global firms, to establish new
PHASE 2: MATCHING OF DELGATES FOR
business networks and to undertake
THE FORUM
sustainable business transactions in the
form of trade, investment, strategic
Using the information collected during the
partnerships and service provision
marketing stage, profiles will be created for
sponsors of the event
• Enhance the capacity of the delegates
define the business in which the delegate
firm is involved, what business linkage they
are seeking and the type of business they
which will be worked into in the plenary
hope to meet at the Business 2 Business
and breakaway sessions
Forum.
in Africa for future business development
opportunities to be developed
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each client delegate firm. These profiles will
through a structured education process
• Raise the awareness of business growth
Africa Newsletter
The Moore Stephens Africa team will
conduct a follow-up of the event and
companies from across Africa as well as
• Brand-build for strategic partners and
PHASE 4: POST-FORUM FOLLOW-UP
prepare a Forum Outcomes Report
Insights Into Africa
Africa Newsletter
Interesting Facts About Africa:
1.
In the 1970s, Africa’s entire population
was one-half of Europe’s. Today,
Africa’s population is more than double
the EU’s.
2.
More transactions are done by mobile
money in Kenya than in the U.S.
Kenyans have done$12.5 billion worth
of business in the first six months of
2014.
3.
Over 100 incubators have been
founded in the past 48 months in
Africa. And you thought Silicon Valley
was the future of technology.
4.
Rwanda ranks highest in the world for
number of women parliamentarians at
64%.
5.
Africa has four wireless cities including
Image Credit: Kai Krause
Dar es Salaam in Tanzania and Kigali in
Rwanda.
6.
In less than three generations, over
million people or more — the same as
In 2100, it will be 276 million, nearly
40% of the world’s youth will be
Europe.
the size of America’s today.
African.
7.
smartphone shipments to Africa will
(70% of Africans own one). An African
in Africa, with both companies
double. Some even predict that the
child with a cell phone has access to
investing in projects to bring Internet
majority of Africans will own a
more immediate information than the
access to isolated parts of the
smartphone by 2017.
ago.
Nollywood, Nigeria’s movie industry, is
the second-largest movie industry in
continent.
11. More Guinness is drunk in Nigeria than
Ireland.
descent are highly educated. Of the
out twice as many movies as
300,000 educated Africans in diaspora,
Africa is now nearly as urbanised as
China, and has as many cities of 1
15. Champagne consumption is growing
faster in Nigeria than anywhere else in
the world.
12. Africans and people of recent African
the world behind Bollywood, and puts
Hollywood.
9.
14. In the next three years, the number of
Facebook and Google now battle it out
president of United States did 15 years
8.
10. Major Silicon Valley titans like
Cell phones have changed everything
30,000 of them have PhDs.
13. Fifteen years ago, Tanzania’s
population was the size of California.
Reference : http://mic.com/world
By Aubrey Hruby August 28, 2014
Africa Newsletter
5
Moore Stephens International
Tenth in size in the world, Moore Stephens is one
of the world’s leading accounting and consulting
associations, operating in 105 countries. Beyond
Contact information
If you would like further information on any item within this
brochure, or information on our services please contact:
the breadth of services provided by the network,
one of the keys to our success lies in the
recruitment
of
exceptionally
skilled
and
committed staff, who produce top quality work in
a positive and nurturing environment.
Charles Reid – Acting Chairman
creid@dbn.moorestephens.co.za
We strive to be a first choice financial and business
advisory network and with our clients’ needs as
our top priority, we invest a great deal in finding
the best business and financial solutions at all
times. By engaging our clients in conversation
around their areas of risk, issues and opportunities,
we cultivate client relationships and ensure that
Jeff Blackbeard – Stategy Advisor
jblackbeard@dbn.moorestephens.co.za
we have a clear understanding of your needs
through every stage of your business and personal
finance life cycle.
With clients in both the private and public sectors,
Moore Stephens is serious about success and it is
Margie Alt – Director
our objective to be the first point-of-contact for
margiea@za-ms.co.za
all our clients’ financial, advisory and compliance
needs.
Moore Stephens South Africa
Moore Stephens South Africa is a member of the
Leonie du Raan – Technical Director
lduraan@za-ms.co.za
Moore Stephens International Association and is
ninth in size, nationally. With thirteen member
firms across five provinces and around 600 staff
and principals, Moore Stephens South Africa was
founded in 2003 and our growth has been
organic, never involving a merger. As a result, our
client-orientated culture has developed over a
number of years, ensuring we are able to provide
Hans Hillermann – Director / German Liaison
hhillermann@dbn.moorestephens.co.za
a highly personalised service. Our overriding
strategic aim is to be a competitive, quality group
with a strong national client base and with
strength, profitability and focus in each region.
Clients have access to a range of core services,
including audit and accounting, financial support,
taxation, business support, corporate finance,
corporate recovery, financial services and wealth
management, recruitment and training, and
litigation support.
Moore Stephens Africa
T +27 (0)21 685 0088
www.moorestephens.co.za
We believe the information contained herein to be correct at going to press, but we cannot accept any responsibility for any loss occasioned to any person as a result of action or refraining
from action as a result of any item herein. This brochure is not a substitute for professional advice. Printed and published by Moore Stephens South Africa, a member firm of Moore Stephens
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registered to carry on audit work by the South African Institute of Chartered Accountants, authorised and regulated by the Independent Regulatory Board of Auditors.