Deloitte Southeast Asia 공개
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In December 2020, the OECD published "Guidance on transfer pricing under COVID-19" (Guidance on the Transfer Pricing Implications of the COVID-19 pandemic). This guidance focuses on how the arm's length principle and the OECD Transfer Pricing Guidelines apply to issues that may arise in the context of COVID-19. Our Southeast Asia (SEA) Partners wil…
 
Australia has some unique rules relating to GST on financial supplies which should be considered during the investment structuring process. We will also look at the latest issues in Australian stamp duty including the New South Wales Property Tax proposal as well as the latest Australian customs issues including opportunities to optimize customs du…
 
The Government of India has been consistently focusing on fiscal reforms to drive the "Make in India" campaign. Recently, Production Linked Incentive (PLI) schemes have been being instituted by the Federal Government which provide incentives to organizations undertaking manufacturing activities in India and is applicable to both domestic sales and …
 
The Chinese tax authorities have launched the e-special VAT invoice pilot program on all newly registered VAT payers in China. While the timeline for rolling out this pilot to the existing enterprises is yet to be seen, it is generally expected that this pilot may be rolled out in phases in 2021. The implementation of e-special VAT invoice would br…
 
The tax environment is changing rapidly with tax authorities once again becoming more focused on tax disputes post all the government relief provided because of Covid-19. Join us in part 3 of our 3 part Tax Controversy series, we review the administrative and practical approach of the tax authorities to controversy and disputes in the region.(Live …
 
The tax environment is changing rapidly with tax authorities once again becoming more focused on tax disputes post all the government relief provided because of Covid-19. Join us in part 2 of our 3 part Tax Controversy series, we review some of the key tax cases in the region from 2020 dealing with transfer pricing and how the tax authorities utili…
 
The sixth version of the EU Directive on administrative cooperation (DAC 6) has implemented new mandatory disclosure rules for EU intermediaries and taxpayers in relation to certain arrangements. Reporting has been live in Austria, Finland, and Germany since 1 July 2020. The remaining EU member states started reporting from January 2021. Are you al…
 
The Financial Secretary for the Hong Kong Special Administrative Region (HKSAR), Mr. Paul Chan, delivered his fifth annual budget on Wednesday, 24 February 2021. As an international financial center, the HKSAR Government has recently been rolling out a number of tax initiatives with a view to strengthening Hong Kong's competitiveness as a regional …
 
The tax environment is changing rapidly with tax authorities once again becoming more focused on tax disputes post all the government relief provided because of Covid-19. Join us in part 1 of our 3 part Tax Controversy series, we review some of the key tax cases in the region from 2020 dealing with general anti avoidance (GAAR) and how the tax auth…
 
With what we have gone through in 2020, how would the available tax and immigration policies and incentives in China as well as other Asia Pacific region shape or impact on the talent movements? For example, tax incentive policy in China (Guangdong-Hong Kong-Macao Greater Bay Area (GBA), Hainan, and Shanghai Lingang), the three-year transitional tr…
 
As an important measure of a higher-level opening-up and construction of a more internationalized and modernized country, China has recently promoted incentive policies of different levels in various locations, either on the basis of a cluster of cities (e.g., the Greater Bay Area, "GBA") or free trade zones/port (e.g., Hainan, Shanghai, and Beijin…
 
Parental corporate guarantees are common intercompany transactions. Recently, tax and regulatory have been quite vigilant about these transactions and have been scrutinizing these transactions more closely. Unlike intercompany loans, pricing guarantees can be specifically tricky, given that in these transactions, a compensation is warranted only if…
 
The Ministry of Labour & Employment, Government of India, has initiated steps to simplify, amalgamate, and rationalize numerous central labour laws, into the following four labour codes - Code on Wages, Code on Social Security, Code on Industrial Relations, and Code on Occupational Safety, Health and Working Conditions. All the four labour codes ha…
 
The backdrop for the 2021 Japan Tax Reform is one of continuing economic uncertainty, accentuated by the business and societal impact of Covid-19. Government responses include a commitment to greater resilience, and in line with Japan's new Prime Minister has prioritized digital transformation and the pursuit of carbon neutrality. Proposals in the …
 
On 15 November 2020, the Regional Comprehensive Economic Partnership (RCEP) was signed. It marks the largest regional agreement ever concluded in terms of market size, coverage on trade and investment, and population. Deloitte Global Trade Advisory (GTA) professionals throughout Asia Pacific will share their insights on the impact that RCEP will ha…
 
India Budget 2021 will be presented in the Parliament on 1 February 2021. This year, all eyes are set on how the government will reset its growth agenda and strike a balance between the health and medical care needs and economic outlook. With digital as a necessity in the new world order, the expectations are on a rise. Fresh opportunities and revi…
 
The challenges many companies face when charging headquarter or shared service center transfer pricing in Asia Pacific is long running and well known. It is even more pronounced in the current environment. For example, the benefit of companies' IT and digital spending is clearer to remote working employees, regulators, and tax administrators while …
 
On 17 October 2020, the Standing Committee of the National People's Congress, China's top legislature, passed the "Export Control Law of the People's Republic of China" (referred to as the "Export Control Law"). The law, set to come into effect on 1 December 2020, is the first law of export control in China. Its contents follow from current legisla…
 
M&A activity is likely to be dominated through an offensive strategy or a defensive strategy with a view to maximizing value. Asia Pacific remains the hot bed of economic activity and the focus on the region from an M&A perspective is quite high. For buyers, the greater opportunity of companies likely to streamline and reposition their portfolios, …
 
On 15 July 2020, the Australian Taxation Office (ATO) published the GST Governance, Data Testing and Transaction Testing Guide (guide). Under its Justified Trust framework, the ATO has moved to an evidence-based assurance program designed to "maintain community confidence that taxpayers are paying the right amount of tax", including goods and servi…
 
M&A activity is likely to be dominated through an offensive strategy or a defensive strategy with a view to maximizing value. Asia Pacific remains the hot bed of economic activity and the focus on the region from an M&A perspective is quite high. For buyers, the greater opportunity of companies likely to streamline and reposition their portfolios, …
 
在年底关帐来临之前,我们将为大家对一年中的所得税税收政策的发展变化进行盘点分析,讨论关注年底关账所需要重视和考虑安排的事项,同时也为下一年度的财务预算和税务规划做好准备。请参与此网络讲座,共同为年底税务盘点做好准备。(Live presentation was aired on 1 December 2020)
 
M&A activity is likely to be dominated through an offensive strategy or a defensive strategy with a view to maximizing value. Asia Pacific remains the hot bed of economic activity and the focus on the region from an M&A perspective is quite high. For buyers, the greater opportunity of companies likely to streamline and reposition their portfolios, …
 
The pandemic has caused disruption to talent movement, but it has also redefined the roles of mobility management functions. While traditional assignments may have slowed down for the time being, global mobility teams have never been more strategic when businesses demand higher agility during the prolonged market uncertainties, work models are fund…
 
The G20/OECD Inclusive Framework have published Blueprints on the allocation of taxing rights between countries (Pillar One) and to strengthen countries' ability to tax profits where income is locally subject to low effective tax rates (Pillar Two). The fundamental nature of the proposed reforms will, if agreed, have a broad and significant impact.…
 
M&A activity is likely to be dominated through an offensive strategy or a defensive strategy with a view to maximizing value. Asia Pacific remains the hot bed of economic activity and the focus on the region from an M&A perspective is quite high. For buyers, the greater opportunity of companies likely to streamline and reposition their portfolios, …
 
Internationally, the widespread growth in digitization of business has created challenges in allocation of taxes between market jurisdictions and headquartered jurisdiction. While the OECD has been working on arriving at a consensus on taxation of the digital economy, based on the recommendations in the BEPS action plans, many countries, have eithe…
 
The international tax society has witnessed the major US tax reform over the last two years, and is anxiously anticipating any upcoming directions in light of the presidential election. As the world's largest economy, the US tax policy has broad impacts to the rest of the world, including Asia Pacific. This session will update viewers on tax policy…
 
In this session, we will compare and contrast various revenue authorities' approach to intangible migration reviews in a post-BEPS environment, with a focus on Australia and the Asia Pacific region. The session will include key tax and legal issues and the important role that contemporaneous evidence plays in the review process. Gain insights from …
 
India has abolished its two-decade-old levy of dividend distribution tax on domestic companies and moved back to the classical system of taxing dividends in the hands of shareholders. Domestic companies will now therefore have to comply with withholding tax provisions on dividend declared. Gain insights on how this will impact your organization. (L…
 
US immigration policy has become increasingly strict in recent years and COVID-19 has only added to the restrictions on mobility and immigration. Companies with inbound US programs from the Asia Pacific region face unique challenges, including multiple travel bans and increased scrutiny on visa categories relied on heavily by Chinese and Indian hig…
 
The Corporate Recovery and Tax Incentives for Enterprises Act (CREATE) is the second package in a series of reforms that the Philippine government plans to introduce under its Comprehensive Tax Reform Program (CTRP). CREATE seeks to address the relevant needs of businesses, attract investments beneficial to the public, and rationalize tax incentive…
 
Mobility eco-systems are evolving and have become more and more complex over time. In a post COVID-19 era, what will mobility and the eco-systems we know look like? How organizations use and make the most of their data will underpin how you support your globally mobile workforces and navigate this new normal. Gain insights on how organizations are …
 
尽管COVID-19可能限制了您在家办公,但这一关键时刻从功能层面上打破了决策的实体。如果说疫情之前的数字化还是领先者的创新或对常规业务的锦上添花,那么疫情期间的数字化运营正在成为企业维持运行的刚需。首席财务官或税务总监将越来越多地跨越传统的组织界限,面临着诸如:如何释放现金流潜力?如何调整供应链?哪些新技术和商业模式将从这场危机中脱颖而出?在后疫情时代,企业非接触式的自动化、智能化、数字化企业运营能力,既保障了企业的平稳有序运转,也能够促进企业业务合规高效地运转。因此,变革正在到来。请参与此网络讲座,通过对企业未来运营模式的预测,协助企业从容应对从数字化转型到数字化运营的新挑战。(已於2020年9月1日播放)…
 
Following OECD recommendations and guidelines, multiple countries in Asia implement rules to tax foreign digital service providers. Whilst countries have tended to adopt the general philosophy of the OECD guidelines (Malaysia being one exception), the practical approach taken in each jurisdiction has been different. This session will chart the impl…
 
S/4HANA is a catalyst for reimagining tax, and analyzing existing systems and old ways of doing things. Landmark tax legislation brings sweeping changes for corporations that have major multinational operations and with the changes come time-sensitive opportunities and challenges, requiring transaction-level Enterprise Resource Planning (ERP) data …
 
While the COVID-19 pandemic may have constrained you physically to work from home, this critical moment breaks the brick-n-mortar of your decision-making at functional level. If the digitalization before COVID-19 is the innovation of the leader or the icing on the cake of the conventional business, then the operation digitalization during the pande…
 
It has been three years since the introduction of Goods and Services Tax (GST), India's biggest tax reform, on 1 July 2017. It has been a fascinating ride for the Government, industries and consumers, due to the host of changes and reforms introduced in the past three years. These changes were primarily focused on rationalizing rates, simplifying p…
 
In the space of a few short months, the COVID-19 pandemic morphed from a health emergency into an economic crisis. Having navigated a nationwide state of emergency, business leaders responsible for operations in Japan face a continued and ongoing challenge to attend to the needs of multiple stakeholders. Initial imperatives of ensuring employee saf…
 
While organizations have historically viewed technology and human-centered strategies as separate tracks, today, these two elements have converged. Companies that embrace this fusion and its inherent tension are likely to succeed as a full-fledged social enterprise and the seeming paradoxes that define it. Participants will hear results of the 10th…
 
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