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Ray Headifen

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PricewaterhouseCoopers LLP

300 Madison Avenue

New York, New York 10017

United States

Company Description

PricewaterhouseCoopers (www.pwc.com) provides industry-focused assurance, tax and advisory services to build public trust and enhance value for its clients and their stakeholders. More than 140,000 people in 149 countries across our network share their th ... more

Find other employees at this company (120,465)

Background Information

Web References (9 Total References)


Ace Payroll: Largesse liable to tax

www.acepay.com [cached]

Employers putting on an end-of-year party or providing non-cash benefits to staff will be caught by a myriad of different rules incorporating entertainment tax, fringe benefit tax and income tax on individual employees, according to PricewaterhouseCoopers director Ray Headifen.

Small employers, in particular, were often unaware of the tax obligations they triggered by showing end-of-year appreciation to staff, he said.
"I'm sure a lot ef employers give away a few bottles of booze or whatever to their staff and don't know they have to pay fringe benefit tax on it."
Christmas gifts and vouchers were normally subject to fringe benefit tax at the sliding rates introduced this year, and 50 per cent of the cost of staff Christmas parties was not deductible under entertainment tax rules - and therefore taxable at the 33 per cent company rate.
"As we enter the Christmas festive season, remember that the benevolence of employers is not matched by our income tax rules," Mr Headifen said.
...
Mr Headifen said.


Ace Payroll: What's New Archive 2000

www.acepay.com [cached]

Monday 18th December - Employers putting on an end-of-year party or providing non-cash benefits to staff will be caught by a myriad of different rules incorporating entertainment tax, fringe benefit tax and income tax on individual employees, according to PricewaterhouseCoopers director Ray Headifen.


Contributors in Indonesia - Doing Business - World Bank Group

www.doingbusiness.org [cached]

Ray Headifen PwC Indonesia


NEWS : Tuesday, January/24/2006 14:53:14 GMT+7. : Indonesian Mining Industry Edges Closer to Bankruptcy

www.indoexchange.com [cached]

PWC technical advisor Ray Headifen said success in attracting investors to the mining sector in the country depends much on how far the government is able to cope with legal uncertainty.

Long term certainty on working contract system is the most important of all factors if the government wants to see progress in attracting investors, Headifen said.


Miningindo.com - News Section

www.miningindo.com [cached]

Spending on greenfield exploration in the country stood at US$7 million in 2004, which represented less than 0.44 percent of spending worldwide, down from 0.67 percent a year earlier, PricewaterhouseCoopers (PwC) mining partner Ray Headifen said recently. - 1/23/2006

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