strength through unity - pwc€¦ · quito paramaribo caracas atlantic ocean pacific ocean...

31
Strength through unity 2013 Caribbean Region Calendar Creating value for our clients, people and communities in a changing world. © CEFutcher / iStockphoto

Upload: others

Post on 28-Jul-2020

1 views

Category:

Documents


0 download

TRANSCRIPT

Page 1: Strength through unity - PwC€¦ · Quito Paramaribo Caracas ATLANTIC OCEAN PACIFIC OCEAN CARIBBEAN SEA GULF OF MEXICO Sargasso Sea Golfo de Honduras Golfo de Tehuantepec G u l f

Strength through unity 2013 Caribbean Region Calendar

Creating value for our clients, people and communities in a changing world.

© CEFutcher / iStockphoto

Page 2: Strength through unity - PwC€¦ · Quito Paramaribo Caracas ATLANTIC OCEAN PACIFIC OCEAN CARIBBEAN SEA GULF OF MEXICO Sargasso Sea Golfo de Honduras Golfo de Tehuantepec G u l f

“Civilisations should be measured by the degree of diversity attained and the degree of unity retained” -

W. H. Auden, Poet

Best wishes for 2013Despite the changeable and often unpredictable environment in which we are operating, many continue to experience good economic performance through exploring new markets, harnessing new thinking and paying closest attention to their customers. But clearly, uncertainties remain. If the global financial crisis has shown us one thing, it’s how close the linkage is now between countries across the world.

Using the combined skills and experiences of our Caribbean Region network and its people, we are ready to help you deal with the global economy’s ‘new normal’. From compliance with multiple jurisdictions and changing tax regimes, to helping you figure out how

to become more efficient in managing your supply chains, controlling cash flows and improving your capabilities around innovation. And of course, providing quality audits.

Our PwC Caribbean Region network comprises of the following member firms: the Bahamas, Bermuda, the Cayman Islands (also with an office in the Turks & Caicos Islands), Jamaica, the Eastern Caribbean (with offices in Antigua & Barbuda, Barbados, Saint Kitts-Nevis and Saint Lucia) and Trinidad & Tobago.

We are – individually and collectively – PwC.

To learn more, visit us on the web at www.pwc.com

Page 3: Strength through unity - PwC€¦ · Quito Paramaribo Caracas ATLANTIC OCEAN PACIFIC OCEAN CARIBBEAN SEA GULF OF MEXICO Sargasso Sea Golfo de Honduras Golfo de Tehuantepec G u l f

Value - on your terms PwC helps organisations and individuals create the value they’re looking for. We’re a network of firms in 158 countries with more than 180,000 people who are committed to delivering quality in assurance, tax and advisory services.

Tell us what matters to you and find out more by visiting us at www.pwc.com

This content is for general information purposes only and should not be used as a substitute for consultation with professional advisors.© 2012 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity.

Please see www.pwc.com/structure for further details.

Page 4: Strength through unity - PwC€¦ · Quito Paramaribo Caracas ATLANTIC OCEAN PACIFIC OCEAN CARIBBEAN SEA GULF OF MEXICO Sargasso Sea Golfo de Honduras Golfo de Tehuantepec G u l f

Jurisdiction Office Address Telephone Facsimile ContactsAlso Contact for Queries on

Antigua & Barbuda (AG) 11 Old Parham RoadSt. John’s

(268) 462-3000 (268) 462-1902 Charles Walwyn Neil Coates

AnguillaMontserrat

The Bahamas (BS) Providence House, East Hill St., Nassau (242) 302-5300 (242) 302-5350 Prince RahmingKevin Seymour

Barbados (BB) The Financial Services Centre, Bishop’s Court Hill, St. Michael BB14004

(246) 626-6700 (246) 430-9231 Gloria EduardoRuss Jones

Bermuda (BM) Dorchester House, 7 Church Street West, Hamilton HM 11

(441) 299-7136 (441) 295-1242 Richard Irvine

Cayman Islands (KY) Strathvale House, 90 North Church Street, George Town, Grand Cayman

(345) 949-7000 (345) 949-7352 Frazer Lindsay British Virgin Islands

Jamaica (JM) Scotiabank Centre, Corner ofPort Royal & Duke Street, Kingston

(876) 922-6230 (876) 967-1949 Eric CrawfordBrian Denning

Belize

Saint Kitts-Nevis (KN) Corner of Bank Street & WestIndependence Square, Basseterre

(869) 466-8200 (869) 466-9822 Jefferson Hunte

Saint Lucia (LC) Pointe SeraphineCastries

(758) 456-2600 (758) 452-1061 Anthony AtkinsonRichard Peterkin

Dominica, Grenada, Saint Vincent & the Grenadines

Trinidad & Tobago (TT) PricewaterhouseCoopers Building, 11-13 Victoria Avenue, Port-of-Spain

(868) 299-0700 (868) 623-6025 Allyson West Guyana

Turks & Caicos (TC) Abacus House, Tropicana Plaza,Leeward Highway, Providenciales

(649) 946-4890 (649) 946-4892 Joseph Connolly

Offices also in Freeport, Grand Bahama (The Bahamas), Montego Bay (Jamaica), and San Fernando (Trinidad).

PwC Caribbean Region

Page 5: Strength through unity - PwC€¦ · Quito Paramaribo Caracas ATLANTIC OCEAN PACIFIC OCEAN CARIBBEAN SEA GULF OF MEXICO Sargasso Sea Golfo de Honduras Golfo de Tehuantepec G u l f

© Maps in Minutes TM 2007

San José

Tegucigalpa

PanamaCity

Managua

San Salvador

GuatemalaCity

Mexico City

Havana

Port-Au-PrinceKingston Santo

Domingo

Port of Spain

Nassau

Belmopan

SanJuan

Bridgetown

Bogotá Cayenne

Georgetown

Quito

Paramaribo

Caracas

A T L A N T I C

O C E A N

P A C I F I C

O C E A N

C A R I B B E A N

S E A

G U L F O F

M E X I C O

S a r g a s s o

S e a

G o l f o d eH o n d u r a s

G o l f o d eT e h u a n t e p e c

Gu

lf

of

Ca

li

fo

rn

i a

Ba

ja

C

al

if

or

ni

a

MOUTHSOF THE

AMAZON

WE

S T I ND

IE

S

G r e a t er

A n t i l l e s

Win

dward Islands

MississippiSound

Cape St. George

Cape Fear

Cape Canaveral

MississippiDelta

IslaCozumel

Yucatan Channe l

S t ra i t s o f F lor ida

B a h i a d eC a m p e c h e

( C A M P E C H E B A Y )

S I E RR

A M

AD

RE

OC

CI D

E N T A L

SIE

RR

A M

AD

RE

OR

I EN

TA

L

SIERRA MADRE DEL SUR

Trinidad

Tobago

Galapagos(Ecuador)

Martinique (Fr.)

I. Isabela

Montserrat (U.K.)Guadeloupe (Fr.)

Antigua

CuraçaoBonaire

MarajóIsland

Margarita I.Tortuga I.

GrandCayman I.

(U.K.)

Aruba

Barbuda

Anguilla(U.K.)

Gt. Abaco I.

Eleuthera I.

Cat I.Andros I.

Long I.Crooked I.

Bermuda (Br.)

Gt. Inagua I.

GrandBahama

I.

VirginIs.

St.Croix

Turks andCaicos Islands (U.K.)

B R A Z I L

GUATEMALA

EL SALVADOR

BELIZE

HONDURAS

MEXICO

COSTA RICAPANAMA

NICARAGUA

U . S . A .

CUBA

JAMAICA

HAITI DOMINICAN REP.

THE BAHAMAS

PUERTORICO

TRINIDAD& TOBAGO

BARBADOS

ANTIGUA & BARBUDAST. KITTSAND NEVIS

DOMINICA

ST. LUCIA

ST. VINCENT &THE GRENADINES

GRENADA

GUYANA

SURINAME

FR. GUIANA

COLOMBIA

VENEZUELA

ECUADOR

PERU© MAPS IN MINUTES™ 2007

Bermuda & The Caribbean

Page 6: Strength through unity - PwC€¦ · Quito Paramaribo Caracas ATLANTIC OCEAN PACIFIC OCEAN CARIBBEAN SEA GULF OF MEXICO Sargasso Sea Golfo de Honduras Golfo de Tehuantepec G u l f

JanuaryS M T W T F S

30 31 1NEW

YEAR’S

2BM, KN, LC

3 4 5

6 7 8 9 10 11 12

13 14 15 16 17 18 19

20 21BB

22 23 24 25 26

27 28KY

29 30 31 1 2

3 4 5 6 7 8 9

DecemberS M T W T F S

12 3 4 5 6 7 89 10 11 12 13 14 15

16 17 18 19 20 21 2223 24 25 26 27 28 2930 31

FebruaryS M T W T F S

1 23 4 5 6 7 8 9

10 11 12 13 14 15 1617 18 19 20 21 22 2324 25 26 27 28

2013Our HistoryColonisation, struggle, emancipation and independence are common themes throughout the Caribbean region. Today each island reflects symbols of their respective past (whether British, Spanish, Dutch, French, etc.)

© onepony / iStockphoto

Page 7: Strength through unity - PwC€¦ · Quito Paramaribo Caracas ATLANTIC OCEAN PACIFIC OCEAN CARIBBEAN SEA GULF OF MEXICO Sargasso Sea Golfo de Honduras Golfo de Tehuantepec G u l f

Public Holidays 2013

Antigua & Barbuda Bahamas Barbados Bermuda Cayman IslandsJanuary 1 New Year’s Day 1 New Year’s Day 1 New Year’s Day

21 Errol Barrow Day 1 New Year’s Day (observed Wed. 2 Jan.)

1 New Year’s Day 28 National Heroes Day

February 13 Ash Wednesday

March 29 Good Friday 29 Good Friday 29 Good Friday 29 Good Friday 29 Good Friday

April 1 Easter Monday 1 Easter Monday 1 Easter Monday 28 National Heroes Day (observed Mon. 29 April)

1 Easter Monday

May 6 Labour Day 20 Whit Monday

20 Whit Monday 1 Labour Day 20 Whit Monday

24 Bermuda Day 20 Discovery Day 22 Elections Day

June 7 Labour Day 17 National Heroes Day 17 Queen’s Birthday

July 10 Independence Day 1 Constitution Day

August 5 Carnival Monday 6 Carnival Tuesday

5 Emancipation Day 1 Emancipation Day 5 Kadooment Day

1 Emancipation Day 2 Somer’s Day

September 2 Labour Day

October 14 Discovery Day

November 1 Independence Day 30 Independence Day 11 Remembrance Day 11 Remembrance Day

December 9 National Heroes Day 25 Christmas Day 26 Boxing Day

25 Christmas Day 26 Boxing Day

25 Christmas Day 26 Boxing Day

25 Christmas Day 26 Boxing Day

25 Christmas Day 26 Boxing Day

Page 8: Strength through unity - PwC€¦ · Quito Paramaribo Caracas ATLANTIC OCEAN PACIFIC OCEAN CARIBBEAN SEA GULF OF MEXICO Sargasso Sea Golfo de Honduras Golfo de Tehuantepec G u l f

FebruaryS M T W T F S

27 28 29 30 31 1 23 4 5 6 7 8 9

10 11TT

12TT

13ASH

WEDNESDAY

14 15 16

17 18 19 20 21 22LC

23

24 25 26 27 28 1 2

3 4 5 6 7 8 9

JanuaryS M T W T F S

1 2 3 4 56 7 8 9 10 11 12

13 14 15 16 17 18 1920 21 22 23 24 25 2627 28 29 30 31

MarchS M T W T F S

1 23 4 5 6 7 8 910 11 12 13 14 15 1617 18 19 20 21 22 2324 25 26 27 28 29 3031

2013Our PeopleThe region’s multi-ethnic population is a product of its turbulent past and comprises primarily of descendants of Amerindians, African slaves, European colonial settlers, Indian labourers, Chinese merchants and others. Each group contributes to the vibrancy of life in the Caribbean region.

© CEFutcher / iStockphoto

Page 9: Strength through unity - PwC€¦ · Quito Paramaribo Caracas ATLANTIC OCEAN PACIFIC OCEAN CARIBBEAN SEA GULF OF MEXICO Sargasso Sea Golfo de Honduras Golfo de Tehuantepec G u l f

Public Holidays 2013

Jamaica Saint Kitts-Nevis Saint Lucia Trinidad & Tobago Turks & CaicosJanuary 1 New Year’s Day 1 Carnival Day

2 Carnival Day (Last Lap) 1 New Year’s Day 2 New Year’s Holiday

1 New Year’s Day 1 New Year’s Day

February 13 Ash Wednesday 22 Independence Day 11-12 Carnival Mon. & Tues.

March 29 Good Friday 29 Good Friday 29 Good Friday 29 Good Friday 30 Spiritual Baptist Shouter Liberation Day

11 Commonwealth Day 29 Good Friday

April 1 Easter Monday 1 Easter Monday 1 Easter Monday 1 Easter Monday 1 Easter Monday

May 23 Labour Day 6 Labour Day 20 Whit Monday

1 Labour Day 20 Whit Monday 30 Corpus Christi

30 Indian Arrival Day 30 Corpus Christi

27 National Heroes day

June 19 Labour Day 10 Her Majesty The Queen’s Official Birthday

July 15-16 Carnival (Parade of Bands)

August 1 Emancipation Day 6 Independence Day

5 Emancipation Day 6 Culturama (Last Lap) 25 Kim Collins Day (not a public holiday)

1 Emancipation Day 1 Emancipation Day 31 Independence Day

5 Emancipation Day

September 16 National Heroes Day 19 Independence Day

24 Republic Day 27 National Youth Day

October 21 National Heroes Day 7 Thanksgiving Day 14 Columbus Day 18 International Human Rights Day

November

December 25 Christmas Day 26 Boxing Day

25 Christmas Day 26 Boxing Day

13 National Day 25 Christmas Day 26 Christmas Holiday

25 Christmas Day 26 Boxing Day

25 Christmas Day 26 Boxing Day

Eid-ul-Fitr (as decreed)Divali (as decreed)

Page 10: Strength through unity - PwC€¦ · Quito Paramaribo Caracas ATLANTIC OCEAN PACIFIC OCEAN CARIBBEAN SEA GULF OF MEXICO Sargasso Sea Golfo de Honduras Golfo de Tehuantepec G u l f

MarchS M T W T F S

24 25 26 27 28 1 23 4 5 6 7 8 9

10 11TC

12 13 14 15 16

17 18 19 20 21 22 23

24 25 26 27 28 29GOOD FRIDAY

30TT

31 1 2 3 4 5 6

FebruaryS M T W T F S

1 23 4 5 6 7 8 9

10 11 12 13 14 15 1617 18 19 20 21 22 2324 25 26 27 28

AprilS M T W T F S

1 2 3 4 5 67 8 9 10 11 12 13

14 15 16 17 18 19 2021 22 23 24 25 26 2728 29 30

2013Religious BeliefsThe region’s multiculturalism is reflected in the diversity of religious beliefs that exist throughout the islands. Christian religions predominate (both traditional and non-traditional denominations). Other religions include Hinduism, Judaism, Islam, Rastafarianism, Baha’i and Orisha faiths.

© JaimePharr / iStockphoto

Page 11: Strength through unity - PwC€¦ · Quito Paramaribo Caracas ATLANTIC OCEAN PACIFIC OCEAN CARIBBEAN SEA GULF OF MEXICO Sargasso Sea Golfo de Honduras Golfo de Tehuantepec G u l f

Geography and Language

Capital Area Population Language

Antigua and Barbuda Saint John’s 442km2 / 170 miles2 89,612 English (official), local dialects

Commonwealth of the Bahamas Nassau 13,940 km2 / 5,382 miles2 359,400 English (official)

Barbados Bridgetown 431 km2 / 166.4 miles2 287,733 English (official)

Bermuda Hamilton 53.3 km2 / 20.5 miles2 69,080 English (official), Portuguese

The Cayman Islands George Town 262 km2 / 101 miles2 55,517 English

Jamaica Kingston 10,991 km2 / 4,243 miles2 2,889,187 English (official), Jamaican

Saint Kitts-Nevis Basseterre 261 km2 / 101 miles2 53,051 English (official)

Saint Lucia Castries 616 km2 / 238 miles2 176,000 English (official), Creole (French)

Republic of Trinidad & Tobago Port-of-Spain 5,128 km2 / 1,980 miles2 1,346,350 English (official), Hindi, French-Patois, Spanish

Turks and Caicos Islands Cockburn Town (Grand Turk) 430 km2 39,184 English (official)

Page 12: Strength through unity - PwC€¦ · Quito Paramaribo Caracas ATLANTIC OCEAN PACIFIC OCEAN CARIBBEAN SEA GULF OF MEXICO Sargasso Sea Golfo de Honduras Golfo de Tehuantepec G u l f

AprilS M T W T F S

31 1EASTER

MONDAY

2 3 4 5 67 8 9 10 11 12 13

14 15 16 17 18 19 20

21 22 23 24 25 26 27

28 29BB

30 1 2 3 4

5 6 7 8 9 10 11

MarchS M T W T F S

1 23 4 5 6 7 8 9

10 11 12 13 14 15 1617 18 19 20 21 22 2324 25 26 27 28 29 3031

MayS M T W T F S

1 2 3 45 6 7 8 9 10 11

12 13 14 15 16 17 1819 20 21 22 23 24 2526 27 28 29 30 31

2013Our FestivalsThe colour and energy of festivals across the Caribbean region are a spectacle to behold. Whether its Carnival, Crop Over, Junkanoo, Divali, regattas or a myriad of food or music festivals, the people of the Caribbean know how to celebrate and have a good time.

©Blacqbook / iStockphoto

Page 13: Strength through unity - PwC€¦ · Quito Paramaribo Caracas ATLANTIC OCEAN PACIFIC OCEAN CARIBBEAN SEA GULF OF MEXICO Sargasso Sea Golfo de Honduras Golfo de Tehuantepec G u l f

National Status and Currency

Date of Independence Anthem Motto Currency

Antigua and Barbuda 1 November 1981 (from the UK) Fair Antigua and Barbuda Each Endeavouring, All Achieving

Eastern Caribbean Dollar (XCD)

Bahamas 10 July 1973 (from the UK) March On, Bahamaland Forward, Upward, Onward, Together

Bahamian dollar (BD)

Barbados 30 November 1966 (from the UK) In Plenty and In Time of Need Pride and Industry Barbados Dollar (BBD)

Bermuda Not applicable (overseas territory of the UK)

God Save the Queen (official) Quo Fata Ferunt [Whither the Fates Carry Us]

Bermudan Dollar (BMD)

Cayman Islands Not applicable (overseas territory of the UK)

God Save the Queen (National Song: Beloved Isle Cayman)

He Hath Founded it Upon the Seas

Cayman Islands Dollar (CI)

Jamaica 6 August 1962 (from the UK) Jamaica Land We Love Out of Many, One People Jamaican Dollar (JMD)

Saint Kitts-Nevis 19 September 1983 (from the UK) O Land of Beauty! Country above Self Eastern Caribbean Dollar (XCD)

Saint Lucia 22 February 1979 (from the UK) Sons and Daughters of Saint Lucia

The Land, The People, The Light Eastern Caribbean Dollar (XCD)

Trinidad & Tobago 31 August 1962 (from the UK) Forged from the Love of Liberty Together We Aspire, Together We Achieve

Trinidad and Tobago Dollar (TTD)

Turks & Caicos Not applicable (overseas territory of the UK)

God Save the Queen One People, One Nation, One Destiny

US Dollar (USD)

Page 14: Strength through unity - PwC€¦ · Quito Paramaribo Caracas ATLANTIC OCEAN PACIFIC OCEAN CARIBBEAN SEA GULF OF MEXICO Sargasso Sea Golfo de Honduras Golfo de Tehuantepec G u l f

MayS M T W T F S

28 29 30 1BB, LC

2 3 45 6

AG, KN7 8 9 10 11

12 13 14 15 16 17 18

19 20AG, BS, BB, KN, KY, LC

21 22KY

23JM

24BM

25

26 27TC

28 29 30LC, TT

31 1

2 3 4 5 6 7 8

AprilS M T W T F S

1 2 3 4 5 67 8 9 10 11 12 13

14 15 16 17 18 19 2021 22 23 24 25 26 2728 29 30

JuneS M T W T F S

12 3 4 5 6 7 89 10 11 12 13 14 15

16 17 18 19 20 21 2223 24 25 26 27 28 2930

2013Natural ResourcesBy international standards, the Caribbean region as a whole is not rich in natural mineral resources. There are important exceptions however: Trinidad has significant oil and gas reserves while Jamaica has sizable deposits of bauxite ore. To a lesser extent, iron, nickel, asphalt and ammonia are also produced within the region.

© Phillip Lynch

Page 15: Strength through unity - PwC€¦ · Quito Paramaribo Caracas ATLANTIC OCEAN PACIFIC OCEAN CARIBBEAN SEA GULF OF MEXICO Sargasso Sea Golfo de Honduras Golfo de Tehuantepec G u l f

Income TaxPrincipal Tax Filing & Payment Deadlines

Antigua and Barbuda Filing of monthly Income Tax Return and payment of estimated tax - by the last working day of the following month. Annual Income Tax Return for self-employed - file by following 31 March. Corporate Income TaxEstimated tax payments - at the end of each month. Filing of Annual Tax Return - 3 months after fiscal year end.

Bahamas There are no significant corporate or individual income tax filing deadlines in the Commonwealth of the Bahamas due to the absence of income taxes.

The main source of taxation in the Commonwealth of the Bahamas is derived from the imposition of customs duties on the importation of most goods.

Barbados Estimated tax for individuals earning > 25% of their income from business/rent due on 15 June, 15 September and 15 December. The balance must be paid on filing of the Income Tax Return by 30 April of the following year. Other individuals must pay 50% of the income tax due on filing the Income Tax Return on 30 April of the following year and the remainder on 30 September.Corporate Income TaxCompanies with Fiscal Periods Ended (FPE) Jan - Sep:Estimated tax payable by 15 September of current year. Income Tax Return and final payment due by the following 15 March.Companies with FPE Oct - Dec: Estimated tax payable by 15 December of current year and 15 March of the following year. Income Tax Return and final payment due by the following 15 June.

Page 16: Strength through unity - PwC€¦ · Quito Paramaribo Caracas ATLANTIC OCEAN PACIFIC OCEAN CARIBBEAN SEA GULF OF MEXICO Sargasso Sea Golfo de Honduras Golfo de Tehuantepec G u l f

JuneS M T W T F S

26 27 28 29 30 31 12 3 4 5 6 7

BS8

9 10TC

11 12 13 14 15

16 17BM, KY

18 19TT

20 21 22

23 24 25 26 27 28 29

30 1 2 3 4 5 6

MayS M T W T F S

1 2 3 45 6 7 8 9 10 11

12 13 14 15 16 17 1819 20 21 22 23 24 2526 27 28 29 30 31

JulyS M T W T F S

1 2 3 4 5 67 8 9 10 11 12 13

14 15 16 17 18 19 2021 22 23 24 25 26 2728 29 30 31

2013AgricultureAgriculture plays an important economic role across many islands contributing to domestic food supply and employment. Commodities produced include sugar, rice, bananas, citrus, coffee, cocoa, nutmeg, assorted vegetables and tropical fruits as well as a variety of meat products.

© Barcin / iStockphoto

Page 17: Strength through unity - PwC€¦ · Quito Paramaribo Caracas ATLANTIC OCEAN PACIFIC OCEAN CARIBBEAN SEA GULF OF MEXICO Sargasso Sea Golfo de Honduras Golfo de Tehuantepec G u l f

Income TaxPrincipal Tax Filing & Payment Deadlines

Bermuda There are no significant corporate or individual income tax filing deadlines in Bermuda due to the absence of income taxes. Payroll taxes (applicable to employees normally resident in Bermuda) are payable quarterly on 15 April, 15 July, 15 October and 15 January. The main source of taxation in Bermuda is derived from payroll taxes and the imposition of customs duties on the importation of most goods.

Cayman Islands There are no significant tax payment or filing deadlines in the Cayman Islands due to the absence of income or capital taxes. The main source of taxation in the Cayman Islands is derived from the imposition of customs duties on the importation of most goods.

Jamaica Declaration of Estimated Income & Tax Payable - 15 March. Quarterly estimated tax payments - 15 March, 15 June, 15 September and 15 December. Filing of Annual Income Tax Return for prior year plus final tax payment - 15 March.

Saint Kitts-Nevis Corporate Income TaxEstimated tax payments - 31 March, 30 June, 30 September and 31 December. Filing of Annual Income Tax Return for prior year plus final tax payment - 15th of the fourth month after the fiscal year end.Unincorporated Business TaxMonthly remittance of Unincorporated Business Tax - by the 15th of the following month.

Page 18: Strength through unity - PwC€¦ · Quito Paramaribo Caracas ATLANTIC OCEAN PACIFIC OCEAN CARIBBEAN SEA GULF OF MEXICO Sargasso Sea Golfo de Honduras Golfo de Tehuantepec G u l f

JulyS M T W T F S

30 1KY

2 3 4 5 67 8 9 10

BS11 12 13

14 15LC

16LC

17 18 19 20

21 22 23 24 25 26 27

28 29 30 31 1 2 3

4 5 6 7 8 9 10

JuneS M T W T F S

12 3 4 5 6 7 89 10 11 12 13 14 15

16 17 18 19 20 21 2223 24 25 26 27 28 2930

AugustS M T W T F S

1 2 34 5 6 7 8 9 1011 12 13 14 15 16 1718 19 20 21 22 23 2425 26 27 28 29 30 31

2013IndustryTourism, manufacturing, financial services and telecommuni-cations each contribute significantly to economies across the Caribbean region.

© Reicaden / iStockphoto

Page 19: Strength through unity - PwC€¦ · Quito Paramaribo Caracas ATLANTIC OCEAN PACIFIC OCEAN CARIBBEAN SEA GULF OF MEXICO Sargasso Sea Golfo de Honduras Golfo de Tehuantepec G u l f

Principal Tax Filing & Payment Deadlines

Saint Lucia Companies & Self-Employed Individuals:Payment of Estimated Tax - 25 March, 25 June, 25 September.Filing of Annual Income Tax Return for prior year along with final tax payment - 31 March.

Trinidad & Tobago Companies & Self-Employed Individuals: Payment of Estimated Income Tax/Corporation Tax/Petroleum Profit Tax, Unemployment Levy, Business Levy, Green Fund Levy - 31 March, 30 June, 30 September, 31 December.

Supplemental Petroleum Tax is computed quarterly and paid by 15th of the month following the end of the quarter.

Filing of Annual Income/Corporation/Petroleum Tax Returns for prior year along with final tax payment - 30 April.

Turks & Caicos There are no significant tax payment or filing deadlines in the Turks and Caicos Islands due to the absence of income taxes. The main source of taxation in the Turks and Caicos Islands is derived from the imposition of customs duties on the importation of most goods.

Income Tax

Page 20: Strength through unity - PwC€¦ · Quito Paramaribo Caracas ATLANTIC OCEAN PACIFIC OCEAN CARIBBEAN SEA GULF OF MEXICO Sargasso Sea Golfo de Honduras Golfo de Tehuantepec G u l f

AugustS M T W T F S

28 29 30 31 1BB, BM, JM

LC, TT

2BM

3

4 5AG, BS, BB,

KN, TC

6AG, JM,

KN

7 8 9 10

11 12 13 14 15 16 17

18 19 20 21 22 23 24

25 26 27 28 29 30 31TT

1 2 3 4 5 6 7

JulyS M T W T F S

1 2 3 4 5 67 8 9 10 11 12 13

14 15 16 17 18 19 2021 22 23 24 25 26 2728 29 30 31

SeptemberS M T W T F S

1 2 3 4 5 6 78 9 10 11 12 13 1415 16 17 18 19 20 2122 23 24 25 26 27 2829 30

2013Our FloraThe region is rich in terms of bio-diversity and offers a wide variety of habitats for an abundance of endemic plant species to flourish including exotic flowers, shrubs and trees.

© GoranMihajlovski / iStockphoto

Page 21: Strength through unity - PwC€¦ · Quito Paramaribo Caracas ATLANTIC OCEAN PACIFIC OCEAN CARIBBEAN SEA GULF OF MEXICO Sargasso Sea Golfo de Honduras Golfo de Tehuantepec G u l f

Principal Tax Filing & Payment Deadlines

Antigua and Barbuda Remit tax deducted within seven days of payment.

Bahamas There are no significant corporate or individual income tax filing deadlines in the Commonwealth of the Bahamas due to the absence of income taxes. The main source of taxation in the Commonwealth of the Bahamas is derived from the imposition of customs duties on the importation of most goods.

Barbados Remittance of tax deducted from payments made by the 15th of the following month or within 7 days of the tax being withheld.

Bermuda There are no significant corporate or individual income tax filing deadlines in Bermuda due to the absence of income taxes. Payroll taxes (applicable to employees normally resident in Bermuda) are payable quarterly on 15 April, 15 July, 15 October and 15 January. The main source of taxation in Bermuda is derived from payroll taxes and the imposition of customs duties on the importation of most goods.

Cayman Islands There are no significant tax payment or filing deadlines in the Cayman Islands due to the absence of income or capital taxes. The main source of taxation in the Cayman Islands is derived from the imposition of customs duties on the importation of most goods.

Jamaica Remit tax/contractors levy deducted from payments made in each month by the 14th of the following month.

Saint Kitts-Nevis Remit tax deducted from payments made immediately

Saint Lucia Remit tax deducted from payments in each month by the 15th of the following month.

Trinidad & Tobago Remittance of tax within 30 days of making chargeable payment.

Turks & Caicos There are no significant tax payment or filing deadlines in the Turks and Caicos Islands due to the absence of income taxes.The main source of taxation in the Turks and Caicos Islands is derived from the imposition of customs duties on the importation of most goods.

Withholding Tax

Page 22: Strength through unity - PwC€¦ · Quito Paramaribo Caracas ATLANTIC OCEAN PACIFIC OCEAN CARIBBEAN SEA GULF OF MEXICO Sargasso Sea Golfo de Honduras Golfo de Tehuantepec G u l f

SeptemberS M T W T F S

1 2BM

3 4 5 6 78 9 10 11 12 13 14

15 16KN

17 18 19KN

20 21

22 23 24TT

25 26 27TC

28

29 30 1 2 3 4 5

6 7 8 9 10 11 12

AugustS M T W T F S

1 2 34 5 6 7 8 9 10

11 12 13 14 15 16 1718 19 20 21 22 23 2425 26 27 28 29 30 31

OctoberS M T W T F S

1 2 3 4 56 7 8 9 10 11 12

13 14 15 16 17 18 1920 21 22 23 24 25 2627 28 29 30 31

2013Our FaunaEfforts are made across the region to protect our endemic and endangered animals. These include manatees (sea cows), turtles, manicous (opossum), bats, agoutis, iguanas, crocodiles as well as certain bird, butterfly and coral species.

© 33karen33 / iStockphoto

Page 23: Strength through unity - PwC€¦ · Quito Paramaribo Caracas ATLANTIC OCEAN PACIFIC OCEAN CARIBBEAN SEA GULF OF MEXICO Sargasso Sea Golfo de Honduras Golfo de Tehuantepec G u l f

Principal Tax Filing & Payment Deadlines

Antigua and Barbuda Remittance of Social Security/Medical Benefits, Educational Levy (by the 14th) and PAYE (by the 15th) of the following month. Filing of Annual PAYE Declaration - 15 February.

Bahamas There are no significant corporate or individual income tax filing deadlines in the Commonwealth of the Bahamas due to the absence of income taxes.The main source of taxation in the Commonwealth of the Bahamas is derived from the imposition of customs duties on the importation of most goods.

Barbados Remittance of PAYE & Social Security by the 15th of the following month. Employer’s Annual PAYE Returns due by 28 February.

Bermuda There are no significant corporate or individual income tax filing deadlines in Bermuda due to the absence of income taxes. Payroll taxes (applicable to employees normally resident in Bermuda) are payable quarterly on 15 April, 15 July, 15 October and 15 January. The main source of taxation in Bermuda is derived from payroll taxes and the imposition of customs duties on the importation of most goods.

Cayman Islands There are no significant tax payment or filing deadlines in the Cayman Islands due to the absence of income or capital taxes. The main source of taxation in the Cayman Islands is derived from the imposition of customs duties on the importation of most goods.

Jamaica Remittance of PAYE, Education Tax, NIS, NHT and HEART contributions by the 14th of the following month. Annual Employers Returns in respect of PAYE, Education Tax and NHT/NIS are due by 14 January after the calendar year end.

Saint Kitts-Nevis Remit Payroll Taxes by the last working day of the following month.

Saint Lucia Remittance of National Insurance (by the 7th) and PAYE (by the 15th) of the following month. Annual Employer Payroll Tax Returns - to be filed by 31 January.

Trinidad & Tobago Remittance of PAYE, National Insurance and Health Surcharge by the 15th of the following month.

Turks & Caicos There are no significant tax payment or filing deadlines in the Turks and Caicos Islands due to the absence of income taxes.The main source of taxation in the Turks and Caicos Islands is derived from the imposition of customs duties on the importation of most goods.

Payroll

Page 24: Strength through unity - PwC€¦ · Quito Paramaribo Caracas ATLANTIC OCEAN PACIFIC OCEAN CARIBBEAN SEA GULF OF MEXICO Sargasso Sea Golfo de Honduras Golfo de Tehuantepec G u l f

OctoberS M T W T F S

29 30 1 2 3 4 56 7

LC8 9 10 11 12

13 14BS, TC

15 16 17 18TC

19

20 21JM

22 23 24 25 26

27 28 29 30 31 1 2

3 4 5 6 7 8 9

SeptemberS M T W T F S

1 2 3 4 5 6 78 9 10 11 12 13 14

15 16 17 18 19 20 2122 23 24 25 26 27 2829 30

NovemberS M T W T F S

1 23 4 5 6 7 8 9

10 11 12 13 14 15 1617 18 19 20 21 22 2324 25 26 27 28 29 30

2013Our CuisineCaribbean cuisine combines fresh local ingredients with a variety of cooking styles associated with the region’s various ethnic groups including African, Amerindian, Spanish, British, Chinese and East Indian. A variety of local seasonings are used to prepare most dishes.

© Rohit Seth / Fotolia

Page 25: Strength through unity - PwC€¦ · Quito Paramaribo Caracas ATLANTIC OCEAN PACIFIC OCEAN CARIBBEAN SEA GULF OF MEXICO Sargasso Sea Golfo de Honduras Golfo de Tehuantepec G u l f

Principal Tax Filing & Payment Deadlines

Antigua and Barbuda Filing of monthly Antigua and Barbuda Sales Tax (ABST) Remittance Form due along with payment by the end of the following month.

Bahamas There are no significant corporate or individual income tax filing deadlines in the Commonwealth of the Bahamas due to the absence of income taxes.The main source of taxation in the Commonwealth of the Bahamas is derived from the imposition of customs duties on the importation of most goods.

Barbados Filing of bi-monthly VAT Return by the 21st of the month following the end of the VAT accounting period.

Bermuda There are no significant corporate or individual income tax filing deadlines in Bermuda due to the absence of income taxes. Payroll taxes (applicable to employees normally resident in Bermuda) are payable quarterly on 15 April, 15 July, 15 October and 15 January. The main source of taxation in Bermuda is derived from payroll taxes and the imposition of customs duties on the importation of most goods.

Cayman Islands There are no significant tax payment or filing deadlines in the Cayman Islands due to the absence of income or capital taxes. The main source of taxation in the Cayman Islands is derived from the imposition of customs duties on the importation of most goods.

Jamaica Filing of monthly General Consumption Tax (GCT) Return along with payment by the end of the following month.

Saint Kitts-Nevis Filing of monthly VAT return along with payment by the 15th of the following month.

Saint Lucia Implemented 1st October 2012. VAT returns and payments to be submitted to the IRD by 21st of the following month.

Trinidad & Tobago Filing of bi-monthly VAT Return and payment due by the 25th of the following month.

Turks & Caicos There are no significant tax payment or filing deadlines in the Turks and Caicos Islands due to the absence of income taxes.The main source of taxation in the Turks and Caicos Islands is derived from the imposition of customs duties on the importation of most goods.

VAT

Page 26: Strength through unity - PwC€¦ · Quito Paramaribo Caracas ATLANTIC OCEAN PACIFIC OCEAN CARIBBEAN SEA GULF OF MEXICO Sargasso Sea Golfo de Honduras Golfo de Tehuantepec G u l f

NovemberS M T W T F S

27 28 29 30 31 1AG

23 4 5 6 7 8 9

10 11BM, KY

12 13 14 15 16

17 18 19 20 21 22 23

24 25 26 27 28 29 30BB

1 2 3 4 5 6 7

OctoberS M T W T F S

1 2 3 4 56 7 8 9 10 11 12

13 14 15 16 17 18 1920 21 22 23 24 25 2627 28 29 30 31

DecemberS M T W T F S

1 2 3 4 5 6 78 9 10 11 12 13 1415 16 17 18 19 20 2122 23 24 25 26 27 2829 30 31

2013Our MusicThe Caribbean region has developed and offers to the world a wide variety of distinct music genres including reggae, rumba, salsa, soca, calypso, cadence, cariso, mento, ska, rocksteady, reggaeton, dancehall, merengue, Jwé, tumba, punta, chutney and pan music.

© ottokalman/ iStockphoto

Page 27: Strength through unity - PwC€¦ · Quito Paramaribo Caracas ATLANTIC OCEAN PACIFIC OCEAN CARIBBEAN SEA GULF OF MEXICO Sargasso Sea Golfo de Honduras Golfo de Tehuantepec G u l f

Other Regional TerritoriesName Anguilla Belize British Virgin Islands Dominica

Flag

Location 18 15 N, 63 10 W 17 15 N, 88 45 W 18 30 N, 64 30 W 15 25 N, 61 20 WCapital The Valley Belmopan Road Town RoseauArea 91km2 / 35 miles2 22,966 km2 153km2 / 59 miles2 754 km2

Airport(s) Wall Blake Airport Phillip Goldson International Terrance B. Lettsome InternationalAirport

Canefield, Melville Hall

Population 15,423 356,600 31,148 67,680Currency Eastern Caribbean Dollar (XCD) Belizean Dollar (BZD) Eastern Caribbean Dollar (XCD) Eastern Caribbean Dollar (XCD)

Languages English (official) English (official), Spanish, Mayan, Garifuna (Carib), Creole

English (official) English (official), Creole (French)

Motto Strength and Endurance Sub Umbra Floreo [Under the Shade I Flourish]

Vigilate [Be Watchful] Après le Bondie, C’est la Ter [After God is the Earth]

Anthem God Save The Queen (official) Land of the Free God Save The Queen (official) Isle of Beauty, Isle of Splendour

Date of Independence/Political Status

Not applicable (overseas territory of the UK)

21 September 1981 (from the UK) Not applicable (overseas territory of the UK)

3 November 1978 (from the UK)

Page 28: Strength through unity - PwC€¦ · Quito Paramaribo Caracas ATLANTIC OCEAN PACIFIC OCEAN CARIBBEAN SEA GULF OF MEXICO Sargasso Sea Golfo de Honduras Golfo de Tehuantepec G u l f

DecemberS M T W T F S

1 2 3 4 5 6 78 9

AG10 11 12 13

LC14

15 16 17 18 19 20 21

22 23 24 25CHRISTMAS

DAY

26BOXING

DAY

27 28

29 30 31 1 2 3 4

5 6 7 8 9 10 11

NovemberS M T W T F S

1 23 4 5 6 7 8 9

10 11 12 13 14 15 1617 18 19 20 21 22 2324 25 26 27 28 29 30

JanuaryS M T W T F S

1 2 3 45 6 7 8 9 10 1112 13 14 15 16 17 1819 20 21 22 23 24 2526 27 28 29 30 31

2013Sports & RecreationCaribbean people love their sports - whether its cricket, football or athletics. The region also offers excellent opportunities to undertake a variety of recreational activities including golf, sailing, deep sea fishing, scuba diving, polo and horse racing.

©allanswart/ iStockphoto

Page 29: Strength through unity - PwC€¦ · Quito Paramaribo Caracas ATLANTIC OCEAN PACIFIC OCEAN CARIBBEAN SEA GULF OF MEXICO Sargasso Sea Golfo de Honduras Golfo de Tehuantepec G u l f

Name Grenada Co-operative Republic of Guyana

Montserrat Saint Vincent & the Grenadines

Flag

Location 12 07 N, 61 40 W 5 00 N, 59 00 W 16 45 N, 62 12 W 13 15 N, 61 12 WCapital Saint George’s Georgetown Plymouth KingstownArea 345 km2 214,970 km2 102km2 / 40 miles2 389 km2

Airport(s) Point Salines International Cheddi Jagan International John A. Osborne Airport Ebenezer Joshua, James Mitchell Int’l

Population 104,900 756,000 5,164 109,400Currency Eastern Caribbean Dollar (XCD) Guyanese Dollar (GYD) Eastern Caribbean Dollar (XCD) Eastern Caribbean Dollar (XCD)

Languages English (official), Patois (French) English (official), Amerindian dialects, Creole, Hindi, Urdu

English English (official), Creole (French)

Motto Ever Conscious of God We Aspire, and Advance as One People

One People, One Nation, One Destiny

Each Endeavouring, All Achieving Pax et Justitia [Peace and Justice]

Anthem Hail Grenada Dear Land of Guyana God Save The Queen (official) St. Vincent Land so Beautiful!

Date of Independence/Political Status

7 February 1974 (from the UK) 26 May 1966 (from the UK) Not applicable (overseas territory of the UK)

27 October 1979 (from the UK)

Other Regional Territories

Page 30: Strength through unity - PwC€¦ · Quito Paramaribo Caracas ATLANTIC OCEAN PACIFIC OCEAN CARIBBEAN SEA GULF OF MEXICO Sargasso Sea Golfo de Honduras Golfo de Tehuantepec G u l f

2014 Calendar

JanuaryS M T W T F S

1 2 3 45 6 7 8 9 10 1112 13 14 15 16 17 1819 20 21 22 23 24 2526 27 28 29 30 31

FebruaryS M T W T F S

12 3 4 5 6 7 89 10 11 12 13 14 15

16 17 18 19 20 21 2223 24 25 26 27 28

MarchS M T W T F S

12 3 4 5 6 7 89 10 11 12 13 14 15

16 17 18 19 20 21 2223 24 25 26 27 28 2930 31

AprilS M T W T F S

1 2 3 4 56 7 8 9 10 11 12

13 14 15 16 17 18 1920 21 22 23 24 25 2627 28 29 30

MayS M T W T F S

1 2 34 5 6 7 8 9 1011 12 13 14 15 16 1718 19 20 21 22 23 2425 26 27 28 29 30 31

JuneS M T W T F S

1 2 3 4 5 6 78 9 10 11 12 13 14

15 16 17 18 19 20 2122 23 24 25 26 27 2829 30

JulyS M T W T F S

1 2 3 4 56 7 8 9 10 11 12

13 14 15 16 17 18 1920 21 22 23 24 25 2627 28 29 30 31

AugustS M T W T F S

1 23 4 5 6 7 8 9

10 11 12 13 14 15 1617 18 19 20 21 22 2324 25 26 27 28 29 3031

SeptemberS M T W T F S

1 2 3 4 5 67 8 9 10 11 12 1314 15 16 17 18 19 2021 22 23 24 25 26 2728 29 30

OctoberS M T W T F S

1 2 3 45 6 7 8 9 10 11

12 13 14 15 16 17 1819 20 21 22 23 24 2526 27 28 29 30 31

NovemberS M T W T F S

12 3 4 5 6 7 89 10 11 12 13 14 15

16 17 18 19 20 21 2223 24 25 26 27 28 2930

DecemberS M T W T F S

1 2 3 4 5 67 8 9 10 11 12 13

14 15 16 17 18 19 2021 22 23 24 25 26 2728 29 30 31

Page 31: Strength through unity - PwC€¦ · Quito Paramaribo Caracas ATLANTIC OCEAN PACIFIC OCEAN CARIBBEAN SEA GULF OF MEXICO Sargasso Sea Golfo de Honduras Golfo de Tehuantepec G u l f

2015 Calendar

JanuaryS M T W T F S

1 2 34 5 6 7 8 9 1011 12 13 14 15 16 1718 19 20 21 22 23 2425 26 27 28 29 30 31

FebruaryS M T W T F S

1 2 3 4 5 6 78 9 10 11 12 13 1415 16 17 18 19 20 2122 23 24 25 26 27 28

MarchS M T W T F S

1 2 3 4 5 6 78 9 10 11 12 13 14

15 16 17 18 19 20 2122 23 24 25 26 27 2829 30 31

AprilS M T W T F S

1 2 3 45 6 7 8 9 10 1112 13 14 15 16 17 1819 20 21 22 23 24 2526 27 28 29 30

MayS M T W T F S

1 23 4 5 6 7 8 910 11 12 13 14 15 1617 18 19 20 21 22 2324 25 26 27 28 29 3031

JuneS M T W T F S

1 2 3 4 5 67 8 9 10 11 12 1314 15 16 17 18 19 2021 22 23 24 25 26 2728 29 30

JulyS M T W T F S

1 2 3 45 6 7 8 9 10 11

12 13 14 15 16 17 1819 20 21 22 23 24 2526 27 28 29 30 31

AugustS M T W T F S

12 3 4 5 6 7 89 10 11 12 13 14 1516 17 18 19 20 21 2223 24 25 26 27 28 2930 31

SeptemberS M T W T F S

1 2 3 4 56 7 8 9 10 11 1213 14 15 16 17 18 1920 21 22 23 24 25 2627 28 29 30

OctoberS M T W T F S

1 2 34 5 6 7 8 9 1011 12 13 14 15 16 1718 19 20 21 22 23 2425 26 27 28 29 30 31

NovemberS M T W T F S

1 2 3 4 5 6 78 9 10 11 12 13 14

15 16 17 18 19 20 2122 23 24 25 26 27 2829 30

DecemberS M T W T F S

1 2 3 4 56 7 8 9 10 11 1213 14 15 16 17 18 1920 21 22 23 24 25 2627 28 29 30 31