European Respiratory Society 2012 UHY Wingfield Slater - audit, accounting and tax services The European Respiratory Society (ERS) seeks to alleviate suffering from respiratory disease and promote lung health through research, sharing of knowledge and medical and public education. UHY Wingfield Slater, in the UK provides audit, accounting and tax services to the ERS in the UK. UHY’s firm in Switzerland, Balmer-Etienne AG, was also engaged as auditors for ERS’ Lausanne operations.
- No inheritance tax in emerging economies such as China, India and Russia
- Major economies under pressure to abolish unfair ‘death tax’
- Emerging economies resist introducing IHT in order to attract investment
• Yet almost no difference between lower income tax payers in G7 and BRIC countries
• Russia has lowest rate for top earners