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Overview of services and qualifications
International
Accounting &
Compliance
International
Accounting &
Compliance
IMPORTANT LEGAL INFORMATION PLEASE READ





LEGAL NOTICE
This piesentation is piepaieu foi geneial guiuance only, anu uoes not constitute the piovision of accounting, legal
oi tax auvice in any mannei, wiitten tax auvice unuei 0.S. Inteinal Revenue Seivice Ciiculai 2Su, oi any piofessional
auvice of any kinu. "uiay Inteinational" oi "uiay" iefeis to uiay CPA, PC (a 0.S. Ceitifieu Public Accounting fiim) anu
uiay Inteinational Ltu (a Bong Kong Limiteu Company).

The infoimation pioviueu in this piesentation shoulu not be a substitute foi consultation with qualifieu
piofessionals who unueistanu youi situation, as it will uiffei fiom otheis. In auuition, when making any tax planning
uecisions you shoulu consult with youi own legal, tax, accounting anu othei piofessional auvisois.

This piesentation has been pioviueu as a couitesy, anu theiefoie while caie has been executeu in the piepaiation of
this infoimation uiay CPA, PC (0.S.), uiay Inteinational, Ltu. anu all of theii affiliates make no iepiesentations as to
its completeness, accuiacy oi the timeliness of the infoimation anu takes no iesponsibility to upuate this
infoimation, such infoimation is being pioviueu without waiianty of any kinu.

2u1S uiay CPA, PC anu uiay Inteinational Ltu. with all iights ieseiveu, this uocument shall not be iepiouuceu oi
uistiibuteu without the expiess wiitten peimission of uiay CPA, PC oi uiay Inteinational, Ltu.

Foi moie infoimation about us, please visit us at !!!"#$%&'()*"+,-"
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International
Accounting &
Compliance
WHO WE ARE
Cu8 8CllLL
uiay Inteinational ("uiay") is
an inteinational netwoik of
public accounting anu
consulting fiims baseu in the
0.S., Bong Kong, China anu
Euiope. uiay was staiteu ovei
1u yeais ago in the 0.S. (via its
pieuecessoi) anu took the
foim of uiay Inteinational in
2u1S as the iesult of the
netwoiking of multiple
inuepenuent piactices anu
piofessionals.

uiay pioviues inteinational
accounting anu compliance
solutions in the 0.S., Ameiicas,
Asia anu Euiope. uiay focuses
on 0.S. accounting, tax, anu
goveinmental compliance foi
multinational companies,
investois, 0.S. peisons living
oveiseas anu foieign investois
anu companies investing in oi
moving to the 0.S.

uiay also consults on
compliance with 0.S. laws foi
businesses anu financial
institutions oveiseas such as
the Foieign Coiiupt Piactices
Act (FCPA) anu the Foieign
Account Tax Compliance Act
(FATCA), the IRS 0ffshoie
voluntaiy Bisclosuie
Piogiam, anu the Piogiam foi
Non-Piosecution Agieements
oi Non-Taiget letteis foi
Swiss Banks.

uiay's piincipals, paitneis,
anu employees have seiveu
clients woiluwiue. uiay has
offices in ueneva, Bong Kong,
Seattle, Shanghai anu plans to
open an office in Singapoie in
late 2u1S.

uiay's 0.S. public accounting
fiim (uiay CPA, PC) is
iegisteieu with the 0.S. Public
Company Accounting
0veisight Boaiu anu is a
membei of the Ameiican
Institute of Ceitifieu Public
Accountants anu the Centei
foi Auuit Quality.

Foi moie infoimation about
us, please visit us at:

!!!"#$%&'()*"+,-

International
Accounting &
Compliance
OUR SERVICES
WHAT WE DO
AUDIT AND ATTEST SERVICES

INTL. FORENSIC ACCOUNTING

U.S. TAX COMPLIANCE
U.S. FATCA COMPLIANCE

INTL. TAX STRUCTURING

U.S. FCPA COMPLIANCE

International
Accounting &
Compliance
GEOGRAPHIC AREAS OF EXPERIENCE
WHERE WE WORK
WWW.CCMAn?Sl1L.CCM | CCMAn?[MAlL.CCM | +123 436 789 | 1PlS S18LL1 321, Cl1?, CCun18?
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Zambla
?emen
WesLsahara
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ukralne
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Chad
1unlsla
1urkey
1urkmenlsLan
1ogo
1halland
1anzanla
1alwan
1a[lklsLan
Syrla
Swazlland
SouLh korea
SouLh Afrlca
Spaln
Zlmbabwe
Surlname
Sudan
Somalla
Slerra Leone
Senegal
Sweden
Saudl
Arabla
8ussla
8omanla
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hlllpplnes
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araguay
apua new Culnea
anama
aklsLan
Cman
norway
norLh korea
nlkaragua
nlgerla
nlger
new Zealand
nepal
namlbla
Myanmar
Mozamblque
Mongolla
Morocco
Mexlco
MaurlLanla
Mall
Malaysla
Madagascar
Llbya
Llberla
Lebanon
LesoLho
Laos
kyrgyslsLan
kenya
CaLar
kazazhsLan
Cambodla
!apan
!amalca
lsrael
lLaly
lreland
lraq
lran
lndonesla
lndla
lceland
Ponduras
Cuyana
Culnea
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Creenland
Creece
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Chana
Cermany
Cabun
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llnland
LLhlopla
LrlLrea
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Lcuador u. 8.
Congo
uom. 8ep.
Cuba
Columbla
CoLe d'lvolre
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Chlna
Chlle
C.A.8.
Canada
kamerun
8urklna
8razll
8oLswana
8ollvla
8huLan
8ellze
8elarus
8angladesh
8ahamas
AusLralla
Argenuna
Angola
Algerla
Alaska
AfghanlsLan
International
Accounting &
Compliance
WHAT WE DO
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OUR PRACTICE AREAS
International
Accounting &
Compliance
WHAT WE DO
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No single piece of 0.S. legislation will
have a laigei impact on foieign
financial institutions anu
inteimeuiaiies in the next S yeais as
FATCA.

Let us help you assess how this will
impact youi oiganization anu how to
implement a piactical, affoiuable
solution.
In touay's global lanuscape
inteinational tax stiuctuiing anu
planning has nevei been moie
impoitant.

Fiom tiansfei piicing, tieaty
compliance, withholuing
minimization, estate planning anu
uomiciliation, to pie-iesiuency tax
planning uiay is ieauy to help you
navigate this uifficult teiiain.
Wiuespieau globalization biings
incieaseu iisks of coiiupt piactices,
anu coiiesponuingly, an inciease in
FCPA enfoicement, penalties anu
piosecutions.

Let uiay help you piepaie anu
implement appiopiiate contiols to
piotect youi oiganization fiom
violations.
0ui expeiienceu auuitois pioviue
extensive expeiience auuiting public
anu piivate companies in the
uevelopeu anu ueveloping maikets.

Let us put oui extensive expeiience
opeiating in the 0.S., Asia, Euiope anu
the Ameiicas to woik foi you.

0ui foiensic accounting seivices aie
uesigneu to pioviuing vigilance befoie
the fact, ieconstiucting anu tiacing
iecoius aftei the fact, anu piepaiing
foi tiial once the finuings aie maue.

0ui team of expeits aie available foi
woiluwiue engagement.
uiay pioviues extensive 0.S. tax
compliance solutions to clients
woiluwiue. We woik with inuiviuuals,
family offices, investois, financial
institutions, multinational companies
anu uomestic (0.S.) businesses.

Let us guiue you thiough the maze of
complex 0.S. tax compliance.

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International
Accounting &
Compliance
AUDIT AND ATTEST SERVICES
Thiough oui public accounting fiim (uiay CPA, PC), baseu in the 0niteu States, we pioviue
compiehensive auuit anu attestation seivices. uiay is PCA0B iegisteieu anu has ueep expeiience
auuiting anu consulting foi both piivate anu public companies in the uevelopeu anu ueveloping
maikets. 0ui auuit anu attestation seivices incluue:

WWW.CCMAn?Sl1L.CCM | CCMAn?[MAlL.CCM | +123 436 789 | 1PlS S18LL1 321, Cl1?, CCun18?
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International
Accounting &
Compliance
INTERNATIONAL FORENSIC ACCOUNTING
Inteinational business iequiies a highei level of vigilance. uiay's inteinational foiensic accounting
solutions aie peifoimeu by CPAs, ceitifieu fiauu examineis, seasoneu auuitois anu investigatois
with ueep expeiience opeiating inteinationally. We pioviue seivices foi business acquisitions,
uivestituies, investments, uivoice, legal pioceeuings, 0.S. 0vBI submissions, anu fiauu
examinations. 0ui foiensic solutions incluue:
WWW.CCMAn?Sl1L.CCM | CCMAn?[MAlL.CCM | +123 436 789 | 1PlS S18LL1 321, Cl1?, CCun18?
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International
Accounting &
Compliance
U.S. TAX COMPLIANCE
uiay pioviues extensive 0.S. tax compliance solutions clients woiluwiue. uiay has extensive
expeiience woiking with inuiviuuals, family offices, investois, financial institutions, multinational
companies anu uomestic (0.S.) businesses. As expeiienceu business people, oui tax piofessionals
pioviues tax compliance seivices that aie business appiopiiate anu fit with both the iequiiements
anu youi style of uoing business. 0ui 0.S. tax compliance solutions incluue:

WWW.CCMAn?Sl1L.CCM | CCMAn?[MAlL.CCM | +123 436 789 | 1PlS S18LL1 321, Cl1?, CCun18?
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International
Accounting &
Compliance
U.S. FATCA COMPLIANCE
uiay believes that FATCA Compliance will be one the the biggest compliance conceins foi foieign
financial institutions anu inteimeuiaiies in the coming yeais. FATCA iegulations essentially iequiie
that financial institutions outsiue of the 0.S. become an unpaiu iepoiting aim of the 0.S. Tieasuiy.
Non-compliance iesults in a punitive withholuing iegime oi lost maiket oppoitunity, neithei of
which is an attiactive option.

Bue to the wiue-ieaching implications of FATCA almost all foieign financial institutions anu
inteimeuiaiies will neeu to make a well consiueieu uecision about implementation. uiay assists
senioi executive teams assess anu implement the FATCA iequiiements by pioviuing the following
seivices:



WWW.CCMAn?Sl1L.CCM | CCMAn?[MAlL.CCM | +123 436 789 | 1PlS S18LL1 321, Cl1?, CCun18?
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International
Accounting &
Compliance
INTERNATIONAL TAX STRUCTURING
Touay we opeiate moie on the global lanuscape than evei befoie anu inteinational tax stiuctuiing
anu planning has nevei been moie impoitant. Fiom tiansfei piicing, funu stiuctuiing, inbounu anu
outbounu investment consiueiations, tieaty compliance, withholuing minimization, estate planning
anu uomiciliation, to pie-iesiuency tax planning uiay is ieauy to help you navigate this uifficult
teiiain.

uiay's inteinational tax stiuctuiing seivices incluue the following:



WWW.CCMAn?Sl1L.CCM | CCMAn?[MAlL.CCM | +123 436 789 | 1PlS S18LL1 321, Cl1?, CCun18?
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International
Accounting &
Compliance
U.S. FOREIGN CORRUPT PRACTICES ACT
COMPLIANCE
Congiess enacteu the 0.S. Foieign Coiiupt Piactices Act (FCPA) in 1977 in iesponse to ievelations
of wiuespieau biibeiy of foieign officials by 0.S. companies. The FCPA piohibits 0.S. peisons anu
businesses (uomestic conceins), 0.S. anu foieign public companies listeu on stock exchanges in the
0.S. oi which aie iequiieu to file peiiouic iepoits with the 0.S. SEC, anu ceitain foieign peisons anu
businesses acting while in the teiiitoiy of the 0niteu States fiom making coiiupt payments to
foieign officials to obtain oi ietain business.

The accounting piovisions iequiie issueis to make anu keep accuiate books anu iecoius anu to
uevise anu maintain anu auequate system of inteinal accounting contiols. The 0.S. Bepaitment of
}ustice anu the Secuiities anu Exchange Commission shaie FCPA enfoicement authoiity, anu they
iegulaily woik with law enfoicement paitneis such as the FBI anu the Bepaitment of the Tieasuiy.

Fines foi violations of the piovisions can be in the tens anu hunuieus of millions of uollais, anu the
SEC anu 0.S. B0} have gieatly incieaseu theii investigation anu enfoicement of these piovisions.
uiay's FCPA compliance solutions incluue the following:



WWW.CCMAn?Sl1L.CCM | CCMAn?[MAlL.CCM | +123 436 789 | 1PlS S18LL1 321, Cl1?, CCun18?
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International
Accounting &
Compliance
CONTACT US
Website:
www.giayintl.com
E-mail:
infogiayintl.com

Address:
0.S. Inteinational 0ffice
(Banuling 0.S. Tax anu Compliance foi Inteinational Business)

Attn: }eiemy Stobie, CPA, CFE
1u9uu NE 8
th
Stieet
Suite 1uuu
Bellevue, WA 98uu4
Phone:
+ uu1 42S.999.S68S xt 1u
uiay welcomes youi questions, comments anu inquiiies anu woulu like
the oppoitunity to seive you.
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