Ms. Allison Peart:
Tax Partner-Ernst & Young
Allison has over 18 years of public accounting experience with professional services firms serving a wide range of clients in various industries. She has several years of experience preparing and reviewing tax provisions and tax returns for various clients in Jamaica. Allison also provided tax advice and implemented complex tax strategies for several European, US, Canadian and Caribbean companies. She is experienced in dealing with structures for international financing and capital markets.
Allison is a member of the Institute of Chartered Accountants of Jamaica and its Future of the Profession Committee.
COURSE OUTLINE
¨ Taxation of Ja. & T&T Resident Corporations
Þ Corporation Tax
Þ Business Levy
Þ Green Fund Levy
¨ · Transaction Tax of Acquisition of Ja. & T&T Stock
Þ Non Listed Corporations (Stamp Duty)
Þ Listed Corporations (Stamp Duty Exemption)
¨ · Taxation of Dividends
Þ Types of Distributions
Þ Residents (exemption)
Þ Non-Residents (Caricom & Other )
¨ Tax Avoidance vs. Tax Evasion
