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GREER & WALKER, LLPCERTIFIED PUBLIC ACCOUNTANTS

GREER & WALKER, LLPCERTIFIED PUBLIC ACCOUNTANTS

Founded in 1984, Greer & Walker, LLP is the largest

Charlotte-based full service accounting firm, with more

than 80 staff members. We provide high quality account-

ing, tax, and advisory services with a personal touch

to a wide range of business and individual clients.

WHO IS GREER & WALKER, LLP?

The global business arena has become an increasingly

important part of today’s business life. However, the

rules for doing business around the world are constantly

changing and have become more and more complex.

Proper advice from experienced international tax and

accounting professionals can help you to avoid pitfalls

while expanding your business internationally. For 25

years, we have made it our mission to be a dependable

and knowledgeable business partner to our multinational

clients. Our international team of professionals is

experienced in serving American companies expanding

their businesses abroad as well as international companies

seeking to establish a subsidiary or presence in the

United States. Our international practice focuses

primarily on the needs of privately held middle market

companies, their owners, and their management teams.

In addition to the experience of our firm’s own staff in

Charlotte, we also have access to extensive worldwide

resources through our membership in PKF International

Limited, a network of legally independent firms.

WHY GREER & WALKER?

is a global network of legally

independent accounting and consulting

firms which aim to improve client service through

combined resources, information and expertise, while

maintaining local ownership. With more than 230

firms in 400 locations throughout 120 countries, the

network’s coverage extends to virtually the entire

industrialized world. We are able to offer our clients

the following benefits of our membership:

• Sharing of technical resources, knowledge, and

skills among member firms, which provides us

with the expertise to handle any business problem

• Access to worldwide experienced professionals

well-versed in peculiar aspects of conducting

business in their state or country

• Mandatory peer reviews of our accounting

practices to ensure member firms maintain the

highest quality standards

MEMBERSHIP IN PKF INTERNATIONAL LIMITED

WHAT SERVICES CAN GREER & WALKER PROVIDE?

Our international team of skilled professionals

is focused on the unique challenges that global

companies face, including a wide range of tax

planning and compliance issues:

ENTITY CHOICE / STRUCTURE

The decision concerning the type of business entity

through which to conduct business in the U.S. and

abroad can be complex and confusing but is generally

dictated by two primary concerns: Limiting the

owner’s liability and optimization of worldwide taxes.

We can advise you on the appropriate operational

structure for you and develop strategies to reduce

your overall worldwide tax burden.

TRANSFER PRICING COMPLIANCE

Transfer pricing refers to the intercompany pricing

arrangements between related companies, including

tangible and intangible property as well as services.

The IRS has increased its examinations of small and

mid-size companies believing there is weak taxpayer

compliance and opportunities for additional tax

revenue. We can assist you in developing pricing

strategies that meet the compliance and documentation

requirements, without sacrificing the goal of tax

optimization and profitability.

FOREIGN INVESTMENTS IN U.S. REAL ESTATE

Many foreign individuals invest in U.S. real estate

without fully comprehending all of the federal and

state tax consequences. With proper tax planning,

taking into consideration existing tax treaties between

the U.S. and your native country, we can help you

minimize your taxes.

INTERNATIONAL INCOME TAX PLANNING

International taxation is a complex area. We can

review your cross-border tax strategies in response

to recent legislation and regulation and develop

strategies to reduce your worldwide tax burden.

INTERNATIONAL ESTATE TAX PLANNING

International estate planning requires the understanding

of multi-jurisdictional inheritance tax laws and treaties.

If you or your family live in more than one country or

have international investments or businesses, without

proper advice and planning, inheritance and estate tax

problems can arise unexpectedly. We are well equipped

to provide you with advice to reduce, avoid, or defer

estate taxes.

EXPATRIATE SERVICES

We provide tax planning, tax consulting, and tax

compliance services to corporations and their

employees on assignments outside of their home

country. Our services include:

• Assignment planning and compensation structuring

• Expatriate and foreign national tax return

preparation, including review of available special

elections and treaty provisions

• Annual tax equalization, totalization, and tax

reconciliation calculations

• Foreign tax return assistance in conjunction

with our membership in the PKF International

Limited network.

ASSURANCE SERVICES

We provide a variety of financial reporting options.

These include audits (a structured examination with

the highest level of assurance), reviews (analytical

procedures conducted with limited assurance), and

compilations (based upon client information without

auditing or review procedures). If you are required to

prepare consolidated financial statements, we can assist

your company through the conversion or reconciliation

process from U.S. GAAP to the financial accounting

regulations of your native country. In addition, we

identify factors that contribute to your operating results

and help you turn that information into valuable

management tools.

Some of the other services we provide that are not

specific to international business are as follows:

• Personal tax planning and tax return preparation

for company executives

• Internal control assessments

• Retirement and profit sharing plan reporting

• Succession planning

• Estate planning and administration

• Structure and terms of buy/sell agreements and

incentive compensation plans

• Investment advisory services

• Tax planning, structure, and due diligence related

to mergers, acquisitions, or sale of business

transactions

• Business valuations

• Forensic accounting and fraud auditing

• Lease versus buy decision analyses

• Litigation support and dispute resolution services

• Accounting personnel search assistance

OTHER SERVICES

Greer & Walker’s associates are active members

and leaders of the following business associations:

• British American Business Council

• Charlotte World Trade Association

• European American Business Forum

• French American Chamber of Commerce

• German American Chamber of Commerce

• Italy-America Chamber of Commerce

• Latin American Chamber of Commerce

Membership in these associations keeps our

professionals informed of international business

issues and trends and in tune with your business

needs. Our professionals in the international services

group are also exposed to regular industry-specific

continuing education to ensure that we stay current

with the issues that you face. In addition, our tax and

accounting libraries and databases include numerous

publications, reference books, and other research

materials specifically related to international business.

INDUSTRY RESOURCES

CONTACT US

Call us to discuss how our international

expertise can benefit your business.

For more information contact John M. Norman

at 704.377.0239 or jnorman@gwllp.com.

John M. Norman,CPA, Partner

SOUTH TRYON SQUARE

201 SOUTH TRYON STREETSUITE 1500CHARLOTTE, NC 28202 USA

PHONE 704.377.0239FAX 704.377.8663WWW.GREERWALKER.COM

INTERNATIONALGREER & WALKER, LLPCERTIFIED PUBLIC ACCOUNTANTS

Greer & Walker, LLP is a member firm of the PKF International Limited networkof legally independent firms and does not accept any responsibility or liability forthe actions or inactions on the part of any other individual firm or firms.