With the U.S. economy showing a substantial slump, your international operations and sales will become even more important. If you are setting up or have existing legal entities abroad, here are a few deadlines you should remember.

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Key International Deadlines: 2009 Calendar
With the U.S. economy showing a substantial slump, your international operations and sales will become even more important. If you are
setting up or have existing legal entities abroad, here are a few deadlines you should remember. These are all based on an assumed year
end December 31, 2008.
Country Monthly Annual Expenses / Stock Statutory Corporate Tax VAT
Payroll Payroll Fringe Option Accounts Returns Returns
Tax Filing Benefits Tax Returns
Deadlines Deadlines Returns
Australia 21st of Aug 14 May 21 May 21 April 30 July 15 Quarterly;
each 28 days after
month quarter-end
China 7th of each Monthly; N/A 7 days after Monthly Quarterly, Monthly;
month not annual (2) any activity 15 days after 10 days after
quarter-end; month-end
annually
on April 30
France 10th of Feb 28 N/A Feb 28 April 30 April 30 Monthly;
each 10 days after
month month-end
India 7th of each June 15 (3) Sept 30 Sept 30 Aug 31 Sept 30 Monthly;
month 21 days after
month-end (4)
U.K. 19th of May 19 July 6 July 6 Oct 31 (1) Dec 31 Quarterly;
each 30 days after
month quarter-end
Notes
(1) For accounting periods beginning after April 6, 2008, the filing deadline will be 9 months after the accounting period end (currently 10 months) .
(2) No annual filing except for annual income > RMB 120,000 when filing required by March 31, 2009.
(3) Simultaneously, returns,regarding withholdings from vendor payments, must be made.
(4) Dates vary by state and frequency of returns is based on tax liability.
Failing to comply with deadlines will lead to fines, penalties and interest charges. Nair & Co. has provided the details above purely on an informational basis.
Nair & Co. is not responsible for any action taken or failure to take any action in reliance on the above. Please note that this calendar is not intended to be
all-inclusive and covers only major deadlines, not all deadlines. To be able to run your international operations in a cost effective but risk free way and for
advice relevant to your specific circumstances, please visit the Nair & Co. website at www.nair-co.com or call us at (408) 501 8867.
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Nair & Co. provides businesses an integrated solution geared to making your company’s thrust to expanding business overseas less risky, stress free and
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more strategic in the finance, tax, HR, compliance and legal arenas. Specialized in working with the unique challenges of U.S.-based technology compa-
nies, Nair & Co. has headquarters in the U.K. and offices in India, China, U.S.A. and Japan and acts for nearly 700 foreign operations in over 40 countries.
Nair & Co. employs highly qualified international specialists as your one point of contact client service director to support your international registration,
tax, accounting, compliance, HR and payroll needs. Our unrivalled knowledge base, attention to detail and superior work ethics protect your company’s
operations more effectively and save you time and money. For more information, including awards won, visit our web site at www.nair-co.com.