Download or read book Asia Pacific Tax and Business Fundamentals 2010 written by and published by . This book was released on 2010 with total page 596 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Asia pacific Tax and Business Fundamentals written by Mei-June Soo and published by . This book was released on 2011 with total page 614 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Asia Pacific Tax and Business Fundamentals 2012 written by and published by IBFD. This book was released on 2011 with total page 639 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Asia Pacific Tax and Business Fundamentals 2013 written by and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Updated annually, this book provides an overview of direct and indirect taxes levied on corporate and individual income and on capital in 15 selected countries in the region, as well as information on various aspects of doing business in these countries. The book is an valuable reference tool for those businesses and individuals with an active interest in the Asia-Pacific region.

Download or read book Asia Pacific Tax and Business Fundamentals 2015 written by and published by . This book was released on 2015 with total page 854 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Asia-Pacific region provides unique opportunities and challenges for businesses and individuals operating in its diverse economies. 0Updated annually, this book provides an overview of direct and indirect taxes levied on corporate and individual income and on capital in 20 selected countries in the region, as well as information on various aspects of doing business in these countries. The book is a valuable reference tool for those businesses and individuals with an active interest in the Asia-Pacific region. 0This guide provides descriptive overviews of direct and indirect taxes levied in selected countries in the region, as well as information on various aspects of doing business in these countries, all presented in a concise and standard layout that allows quick and easy comparisons between countries. It also contains tables that provide a simple tool to quickly determine and compare tax rates and domestic and treaty withholding tax rates on dividends, interest and royalties.

Download or read book OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010 Edition and Transfer Pricing Features of Selected Countries 2014 written by International Bureau of Fiscal Documentation. IBFD and published by . This book was released on 2014 with total page 768 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increase in global trade and foreign direct investment has seen a large rise in companies operating across national borders. The growth of these multinational companies (MNCs) has been closely followed by the issue of inter-company transfer prices being used to reduce taxable profits. Today, transfer pricing is one of the most important issues facing MNCs as they attempt to fairly distribute their profits amongst each company in the group while dealing with tax authorities who are implementing transfer pricing regulations and strengthening enforcement in order to prevent a loss of revenue. The result of which is that transfer pricing controversies have become a major tax issue for companies.

Download or read book Introduction to Chinese Fiscal System written by Lorenzo Riccardi and published by Springer. This book was released on 2018-03-19 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: This user-friendly book aims to summarize the principal topics of Chinese Taxation and offers readers a general overview of the Chinese Taxation and informative updates on tax changes. The book provides a variety of facts, figures, graphs and data in an easy-to read table format. Firstly, the book proposes an introduction to taxation and to the Chinese tax system, secondly, it focuses on direct taxes, indirect taxes and other taxes and, in the end, it covers international taxation. Moreover, the book offers a quick overview of the Chinese M&A taxation and of the Chinese Free Trade Zones.

Download or read book Chinese Tax Law and International Treaties written by Lorenzo Riccardi and published by Springer Science & Business Media. This book was released on 2013-05-30 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: The People’s Republic of China’s tax policies and international obligations are as multifaceted and dynamic as they are complex, developing closely with the nation’s rise to the world’s fastest-growing major economy. Today, after decades of reform and the entry into the World Trade Organization, China has developed regulatory systems that enable it to provide stable administration, including a tax structure. China’s main tax reform can be attributed to the enactment of the Enterprise Income Tax Law, which came into effect on January 1, 2008. Chinese tax regulations include direct taxes, indirect taxes, other taxes, and custom duties and from a collection point of view, China’s tax administration adopts a very devolved system, with revenue collected and shared between different levels of government in accordance with contracts between the different levels of the tax administration system. With respect to international treaties, China has established a network of bilateral tax treaties and regional free trade agreements. This publication describes in detail China’s complex tax system and policies, as well as major bilateral treaties in which China has entered into using country-by-country analysis. Lorenzo Riccardi is Tax Advisor and Certified Public Accountant specialized in international taxation. He is based in Shanghai, where he focuses on business and tax law, assisting foreign investments in East Asia. He is an auditor and an advisor for several corporate groups and he is partner and Head of Tax of the consulting firm GWA, specializing in emerging markets.

Download or read book Taxation and Financial Incentives for Business Around the Asia Pacific written by KPMG Asia-Pacific Tax Centre and published by . This book was released on 1997 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation in ASEAN and China written by Nolan Sharkey and published by Routledge. This book was released on 2012-05-31 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt: China and the ASEAN region have risen rapidly to a position of immense economic significance in the global economy. Academics, policy makers and businesses are all keen to understand more about taxation in China and ASEAN, and this work seeks to address this key issue by providing a comprehensive overview of the many often mentioned but little understood challenges of doing business in the region. Traversing a wide range of regional issues and jurisdictions, topics covered include the role of DTAs in regional integration, the impact of social institutions on tax, corruption and its causes, economic development and taxation and the use of education in developing systems. Case studies are taken from countries such as China, Vietnam, Hong Kong, Singapore, the Philippines, Malaysia and Indonesia. Drawing on the results of these discussions, the book also sheds light on the question of whether different taxing institutions are needed in the region. Gathering together a cross-disciplinary group of eminent scholars, this work will be of great interest to all students and scholars of Asian economics, Asian finance and taxation in general.

Download or read book Environmental Taxation in China and Asia Pacific written by Hope Ashiabor and published by Edward Elgar Publishing. This book was released on 2011 with total page 265 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Environmental Taxation in China and Asia-Pacific contains a rich collection of papers addressing issues of vital importance to policy formulation in a spectrum of environmental areas. While not everyone would agree to all that is said in each of the papers, the book will certainly trigger fruitful debates. It is also a great source of information on environmental policy developments in major economies that will need to play an increasing role in addressing major issues such as climate change mitigation.' Nils Axel Braathen, Principal Administrator OECD, Environment Directorate 'Another outstanding volume on environmental taxation, this time with focus on China and the Asia-Pacific. Legal, economic and policy contributions offer great insight in the present situation and future developments in this fascinating part of the world.' Kurt Deketelaere, K.U. Leuven, Belgium, University of Dundee, UK and University of Qatar Environmental Taxation in China and Asia-Pacific contains an integrated set of detailed chapters providing insights and analysis on how fiscal policy can be used to achieve environmental sustainability. Highly topical chapters include energy tax policy in China, environmental fiscal reform, carbon tax policy in northeast Asia and environmental taxation strategies in China, Asia and Australia, as well as many other relevant topics. Written by distinguished environmental taxation scholars from around the world, the emphasis of this book is on finding solutions to environmental problems which merit serious consideration by policy makers as well as academics in environmental law and other academic disciplines.

Download or read book Fundamentals of Hedge Funds Alternative Investment Vehicles written by and published by Dorrance Publishing. This book was released on with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Impact of Tax Treaties and EU Law on Group Taxation Regimes written by Bruno da Silva and published by Kluwer Law International B.V.. This book was released on 2016-07-11 with total page 650 pages. Available in PDF, EPUB and Kindle. Book excerpt: Should the income of a corporate group be taxed differently solely because the traditional structure of the income tax system considers each company individually? Taxation affects business decisions, including location, the form in which business is carried out, and the efficient allocation of company resources. Disparities – differences arising from the interaction of different tax systems – and obstacles – distortions created by domestic legislation arising from differences between domestic and cross-border situations – both become more acute when a business chooses to set up or acquire other companies, thus forming a group, usually operating in multiple jurisdictions. Responding to such ever more common developments, this book is the first in-depth analysis of how tax treaties and EU law influence group taxation regimes. Among the issues and topics covered are the following: – analysis of the different tax group regimes adopted by different countries; – advantages and disadvantages of a variety of models; – application of the non-discrimination provision of Article 24 of the OECD Model Tax Convention to group taxation regimes; – application of the fundamental freedoms of the TFEU to group taxation regimes following the three-step approach adopted by the EU Court of Justice; – uncertainty raised by the landmark Marks & Spencer case, its interpretation and consequences to other group taxations regimes; – interrelations between tax treaties and EU Law in the context of tax groups; and – per-element approach. The analysis considers concrete examples as well as relevant case law. With its analysis of the standards required by the two sets of norms (tax treaties and EU law) and their interaction, particularly in terms of non-discrimination, this book sheds clear light on ways to overcome the disparities and obstacles inherent in group taxation regimes. As a thorough survey of the extent to which the interpretation of tax treaties and EU law affect group taxation regimes, this book has no peers. All taxation professionals, whether working in EU Member States or in EU trading partners, will appreciate its invaluable insights and guidance.

Download or read book Fundamentals of Transfer Pricing written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2019-01-03 with total page 500 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transfer pricing continues to be one of the most significant areas of heightened controversy in international taxation for multinational enterprises and tax administrations. Due to its far-reaching consequences, tax professionals and individual tax jurisdictions are required to understand the fundamentals of the topic, which is often caught in a maze of literature. Emerging from the joint research conducted by the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business), the international tax law firm L&P – Ludovici Piccone & Partners, and the experiences from the annual advanced transfer pricing courses and conferences, this first edition of the book acts as a manual for understanding transfer pricing principles and their practical application. It provides a balanced approach by first detailing the basics of transfer pricing and second proceeding to specific topics that are highly relevant in today's tax environment. For the purpose of easy understanding, the book is presented in two parts: Part I: General Topics I. Introduction to Transfer Pricing II. Accurate Delineation and Recognition of Actual Transactions: Comparability Analysis III. Transfer Pricing Methods (Part I): Traditional Transaction Methods IV. Transfer Pricing Methods (Part II): Transactional Profit Methods V. Administrative Approaches to Avoiding/Minimizing Transfer Pricing Disputes VI. Administrative Approaches to Resolving Transfer Pricing Disputes VII. Transfer Pricing Documentation: Master File, Country File and Country-by-Country Reporting Part II: Specific Topics VIII. Attribution of Profits to Permanent Establishments IX. Transfer Pricing and Intra-group Services X. Transfer Pricing and Intra-group Financial Transactions XI. Transfer Pricing and Intangibles XII. Transfer Pricing, Supply Chain Management and Business Restructurings XIII. Transfer Pricing and Customs Valuation XIV. Transfer Pricing and EU State Aid In analysing the above topics, the work undertaken by the OECD, UN, EU, World Customs Organization, World Bank, International Monetary Fund and other international organizations is considered. Moreover, the book contains several practical examples, judicial precedents and illustrative explanations to complement the understanding. The book will be a catalyst for immense learning of students and young professionals who are at the introductory stage of understanding the nuances of transfer pricing. Further, the book also caters to tax lawyers, in-house tax counsels and academics working in international organizations, the business community and advisory firms as well as government officials interested in understanding transfer pricing.

Download or read book International Tax and Business Guide Taxation in the Asia Pacific Region written by and published by . This book was released on 1997 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: Guide designed to provide potential foreign investors with fundamental information about the business environments in the various countries, including details about the forms of business available, the tax regimes and rates, the investment incentives, and the countries' double tax treaty networks.

Download or read book Fundamental Tax Reform written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 2011 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Fundamentals of Corporate Finance written by Jonathon Berk and published by Pearson Higher Education AU. This book was released on 2013-12-02 with total page 769 pages. Available in PDF, EPUB and Kindle. Book excerpt: Core concepts. Contemporary ideas. Outstanding, innovative resources. To succeed in your business studies, you will need to master core finance concepts and learn to identify and solve many business problems. Learning to apply financial metrics and value creation as inputs to decision making is a critical skill in any kind of organisation. Fundamentals of Corporate Finance shows you how to do just that. Berk presents the fundamentals of business finance using the Valuation Principle as a clear, unifying framework. Throughout the text, its many applications use familiar Australian examples and makes consistent use of real-world data. This Australian adaptation of the highly successful US text Fundamentals of Corporate Finance features a high-calibre author team of respected academics. The second edition builds on the strengths of the first edition, and incorporates updated figures, tables and facts to reflect key developments in the field of finance. For corporate finance or financial management students, at undergraduate or post-graduate level.