Dbriefs Take the lead
|
|
- Miles Walton
- 5 years ago
- Views:
Transcription
1 Dbriefs Take the lead Program Guide Asia Pacific Webcast series July September 2016
2 Industries Financial Services Common reporting standard (CRS) in Asia Pacific: Developments and next steps > 14 July, 2:00 3:00 PM HKT (GMT +8) Host: Michael Velten Presenters: Candy Chan, Nalee Kang, Brian Mayer, and Alison Noble CRS commencement is just over a year away for the Wave 2 countries in Asia Pacific. In a number of jurisdictions, local regulation and guidance is pending which is a crucial input to any project plan. In others, language can be a constraint to a detailed understanding of the local environment. At the same time, there is a need to develop new processes and procedures and prepare customers and staff for a new reporting regime. We'll discuss: Detail of the local regulations in Japan and Korea. Recent developments in Australia, Hong Kong, and Singapore. The 15 options: current scorecard in the Wave 2 locations in Asia. Preparing for CRS with 6 months to go: lessons from the Wave 1 countries. Current project focus in Asia and key challenges. Stay up to date with the latest developments on CRS in these Asia Pacific countries. Developments in VAT financial services rules: Everything is changing > 22 September, 2:00 3:00 PM HKT (GMT +8) Host: Michael Velten Presenters: Sarah Chin, Senthuran Elalingam, and Robert Tsang Indirect tax rules in respect of financial services entities become ever more complex across Asia Pacific. New rules inaugurated in China in May 2016, India's dual GST, and Malaysia's one year old GST, are stirring up waves of changes. Even mature VAT and GST systems like Singapore, continue to refine and adapt rules. What are all these changes and what trends are emerging that you should be aware of? We'll discuss: China's new rules that tax a broad range of financial services, foregoing the approach of exemption adopted in many countries. How is the experience of these new rules shaping up? What will India do when it introduces dual GST in this sector? Malaysian financial institutions grapple with the now one year-old GST as the new tax beds down. What are the impacts so far? What are the rules that the mature VAT and GST systems like Singapore are refining and adapting? Gain insights from Deloitte experts on how major changes in indirect tax rules are impacting financial services firms. International Tax Japan's Authorized OECD Approach (AOA): What does Japan's new AOA rules mean for permanent establishments? > 21 July, 2:00 3:00 PM HKT (GMT +8) Host: Gary Thomas Presenters: Sam Gordon and Mickey Vandre Japan's adoption of the Authorized OECD Approach for attributing income to Permanent Establishments (PEs) into domestic law makes Japan an important first mover in Asia adopting key OECD PE principles into domestic law. The new Japanese rules are applicable for PEs of corporations for years beginning on or after 1 April 2016 and for individuals beginning from the calendar year There are key aspects of the new rules that corporations and individuals are seeking to understand to evaluate and apply the rules in the best manner going forward. We'll discuss: The guidance from the OECD report underpinning the new Japanese rules. The new domestic law and how it interacts with some of Japan's key tax treaties. The mechanics of attributing income (and capital) under the new approach. The specific implications for PEs of foreign financial services firms and professional services firms. Practical considerations for taxpayers. Gain an understanding of the new Japanese rules as well as their impact on tax compliance, risk management, and how one of the region's key countries is adopting key OECD PE principles into domestic law. Expansion of source country corporate income tax jurisdiction: Deemed permanent establishments (PEs), enhanced transfer pricing, and similar unilateral BEPS changes > 23 August, 2:00 3:00 PM HKT (GMT +8) Host: Steve Towers Presenters: Leonard Khaw, Rohinton Sidhwa, Cam Smith, and Manu Sriskantharajah The "source country vs. residence country" jurisdictional debate is not formally part of the BEPS project but it has caused a significant amount of the friction in the project. This has been exacerbated by a number of source countries making unilateral law changes which might be viewed as going beyond the consensus position which was agreed in the BEPS Reports. We will review the major examples of such unilateral law changes: Deemed PEs under The UK's Diverted Profits Tax (DPT) Australia's Multinational Anti-Avoidance Law Expansion of source concepts in regard to digital transactions: Israel and Turkey Equalization levy: India Enhanced transfer pricing "Upfront" taxation on "diverted profits", in support of transfer pricing rules: DPT in the UK and Australia China's draft "value contribution allocation method" Interaction with double tax treaties Gain an understanding of the major examples of BEPS-inspired source country unilateral law changes. 1
3 India Spotlight Using limited liability partnership (LLP) option for tax and regulatory efficiencies > 28 July, 2:00 3:00 PM HKT (GMT +8) Host: Hemal Zobalia Presenters: Promod Batra, Jimit Devani, and Rashmi Maskara The LLP entity was introduced into India in It has gained more prominence over the last two years, with the number of registered LLPs increasing substantially during that period. This unique form of business entity integrates the features of corporations and partnerships, offering cost efficiency and operational flexibility. The Indian government has promoted the use of LLPs by issuing FAQs and guidance, as well as simplifying the process for setting-up an LLP. We'll discuss: An overview of using an LLP for inbound investment into India. How an LLP provides tax cost efficiency a saving of 20% dividend distribution tax and tax structuring options. Cross-border issues. Practical case studies. Understand the technical and practical implications and opportunities from using an LLP for inbound investment into India. Stay informed To implement the BEPS actions, India is likely to amend its domestic tax law as well as tax treaties (either through the multilateral instrument being developed as part of the BEPS project, or bilaterally). Visit or contact your Deloitte contact to learn about the key issues around BEPS as well as the Indian perspective in relation to these issues. Tax impact of Indian Accounting Standards (IndAS) > 1 September, 2:00 3:00 PM HKT (GMT +8) Host: Vijay Dhingra Presenters: Geeta Ramrakhiani, Harsha Rawal, and Krishnamani Subramanian Many Indian companies are required to adopt the new Indian Accounting Standards (IndAS) in a phased manner. IndAS brings in the concept of fair valuation and much more rigour in accounting for a transaction in accordance with its substance, rather than form. This raises the potential for notional income or expenses to be recognised for accounting purposes. But how will IndAS impact the calculation of taxable income for Indian tax purposes? We'll discuss: Which companies are required to adopt IndAS? Income tax treatment of accounting notional items. Permanent vs. timing differences. Impact on minimum alternate tax (MAT) and withholding tax obligations. Gain a better understanding of the new Indian Accounting Standards and how they might impact your Indian tax position. For program information, visit 2
4 Transfer Pricing Value chain analysis: Definitions and methods > 18 August, 2:00 3:00 PM HKT (GMT +8) Host: Fiona Craig Presenters: David Bell, Arindam Mitra, and Alan Shapiro Governments around the world are increasingly demanding that multinationals align transfer pricing outcomes with economic substance. The result has been a greater focus on how the value generated by functions, assets and particularly the assumption of risks is attributed to different tax jurisdictions. We'll discuss: What is value chain analysis and how is it consistent with the arm's length principle. How a value chain analysis using a profit split based on economic drivers aligns with the new BEPS requirements. How a value chain analysis can help you prepare for government inquiries. Learn about these important developments and ways to plan for the new global tax environment. Australia's new diverted profits tax: Are you prepared? > 6 September, 2:00 3:00 PM HKT (GMT +8) Host: Paul Riley Presenters: Claudio Cimetta and Geoff Gill Australia's recently announced diverted profits tax (DPT) is intended to discourage profit shifting to offshore entities that lack economic substance and to provide the Australian Taxation Office (ATO) with significant additional leverage when resolving disputes. The Australian DPT will be modelled on the UK DPT and is likely to be a "game changer", especially in light of how we have seen the ATO operating recently. We'll discuss: The basis for the introduction of the DPT in the Australian political and tax environment. The key features of the proposed DPT regime. Approaches to the issue of economic substance. Practical implications for multinational companies operating in Australia. Find out how these changes will affect your business and their likely practical implications. 3
5 Global Mobility, Talent & Rewards North Asia spotlight: Challenges and opportunities for outbound mobility for companies in the region > 30 August, 2:00 3:00 PM HKT (GMT +8) Host: Homi Mistry Presenters: Russell Bird, Joe Choi, and David Luo North Asia is home to the headquarters of many Asia-founded multinational corporations who are expanding their operations and sales to locations outside of the HQ country, both in Asia and outside the Asia region. What can be learnt from their challenges and experiences when implementing mobility policies to send employees from Asia to the rest of the world? With our speakers from China, Korea, and Japan drawing on the experiences of their outbound clients, we'll discuss: Managing immigration and compliance risks and exposure for outbound assignees. What are the approaches to mobility policies, dealing with tax equalization and similar for outbound assignees from North Asia? What can be done to help Asia-outbound assignees deal with the cultural and different business styles outside of their home countries? What are the regulatory, corporate, and other pitfalls to be avoided? What trends are we seeing in the global mobility functions in the region as more Asia-HQ businesses try to grow beyond Asia? Learn new perspectives on the mobility of employees as we focus on the nuances of moving people from business based in North Asia to the rest of the world. China Spotlight China tax update: Issues, challenges, and opportunities > 8 September, 2:00 3:00 PM HKT (GMT +8) Host: Sarah Chin Presenters: Victor Li and Jennifer Zhang Despite growing at a slower rate than before, China continues to be a key priority for global multinationals. Constantly monitoring and being on top of recent developments in the local tax system is a must. What are the issues, challenges, and opportunities from the recent local developments? We'll discuss: Effective ways to structure and finance investments in China. Implementation of efficient supply chain and repatriation planning, and address traps for the unwary. The trends in the approach taken by China's State Administration of Taxation. Learn about the latest China's tax developments impacting multinationals. Gain insights VAT Reform Things You Need to Know on the tax@hand app and WeChat Find the latest updates and insights on the recent VAT Reform in China at this column, including the latest regulations, thought pieces, FAQs, case studies, etc., to help you understand the potential impacts and strategize accordingly. You may access all archived articles (contents in Chinese only with bilingual subject lines) via the Deloitte tax@hand app (taxathand.com/world-news/china), or follow us on WeChat to receive future issues by scanning the QR code. hand 及微信版 改增 你必知道的 您来中国改增的及与独到洞, 包括最新法 先理念 解答 案例分析等, 助企切了解改增的潜在影响并考量相决策 您可透德勤 tax@hand 移用程序 (taxathand.com/world-news/china) 所有往期内容 ( 各期正文限中文, 中英双 ), 亦可描二关注德勤中国官方微信号, 及跟踪的后内容 For program information, visit 4
6 M&A Tax Tax considerations of pre-deal restructuring: Focus on China, Japan, and India > 27 September, 2:00 3:00 PM HKT (GMT +8) Host: Danny Po Presenters: David Bickle and Hemal Mehta To facilitate a deal completion, certain corporate restructuring exercises, such as business carve-out and debt selldown, would have to be conducted from both the seller's as well as the potential buyer's perspective. Other major stakeholders' interests, including major creditors and senior executives, would also need to be taken care of. There could be significant tax liabilities and risks arising from these pre-deal corporate restructuring exercises. In the previous quarter, we illustrated case studies in Australia, Korea, and Southeast Asia. In this quarter, we will continue the discussion of this topic with a focus on China, Japan, and India. We'll discuss: Local tax law and regulations relevant to corporate restructuring in a deal context. The best practice in managing tax liabilities and risks from both the seller's and the buyer's perspectives. Anti-avoidance rules. Practical case studies and lessons learned. Stay informed about these significant tax considerations and gather insights into how they may affect your decisions in the next transaction. 5
7 Our Presenters Australia David Bell, Claudio Cimetta, Fiona Craig, Geoff Gill, Alison Noble, Paul Riley, Cam Smith, Manu Sriskantharajah China Candy Chan, Sarah Chin, Leonard Khaw, Victor Li, David Luo, Danny Po, Jennifer Zhang India Promod Batra, Jimit Devani, Vijay Dhingra, Rashmi Maskara, Hemal Mehta, Homi Mistry, Geeta Ramrakhiani, Harsha Rawal, Rohinton Sidhwa, Krishnamani Subramanian, Hemal Zobalia Japan David Bickle, Russell Bird, Sam Gordon, Brian Mayer, Arindam Mitra, Alan Shapiro, Gary Thomas, Mickey Vandre Winner INTERNATIONAL TAX REVIEW ASIA TAX AWARDS 2016 Tax Innovator Award Dbriefs Webcasts & Bytes Korea Joe Choi, Nalee Kang Malaysia Senthuran Elalingam Singapore Steve Towers, Robert Tsang, Michael Velten For program information, visit 6
8 About Dbriefs Dbriefs Mobile Anticipating tomorrow's complex issues and new strategies is a challenge. Take the lead with Dbriefs that give you valuable insights on important developments affecting your business. Informative, with a variety of timely, relevant business topics aimed at an executive-level audience. Interactive, with immediate and measurable feedback through polls and surveys, including real-time benchmarking with your peers. Convenient, one hour live webcasts in the comfort of your own office. Flexible, offering archived webcasts available anytime, from anywhere, for 180 days after the live presentation. Educational, with Continuing Professional Education (CPE) / Continuing Professional Development (CPD) credit available towards career development (only available in some jurisdictions). How to join Dbriefs 1. Visit 2. Click on "Join Dbriefs" in the right-hand column. 3. Enter your profile information. 4. Using the menus, select the webcast series that are right for you. 5. Submit your profile. Watch Dbriefs live and archived webcasts, and Dbriefs Bytes on ipad, iphone, and Android devices anywhere at your convenience. Stay connected with the most topical business issues at your fingertips while you are in transit at the airport, on the plane, commuting in the subway, or even at the gym. To learn more, visit Once you are a Dbriefs subscriber, you can sign up for individual webcasts via registration s for your chosen series. After you register for your first webcast, you will have access to our Express Registration, which allows you to save time by registering and logging in to future webcasts using only your address. 如何加入 Dbriefs 德勤在線 "Join Dbriefs" Dbriefs にユーザー登録するには 1. 下記のURLにアクセスしてください 2. 右コラムにある "Join Dbriefs" をクリックしてください 3. ユーザー情報を入力してください 4. メニューの中から興味のある Webcast のシリーズを選んでください 5. ユーザー情報を保存して終了してください 一度 Dbriefs にユーザー登録をすると 以降 登録したメールアドレスのみで各 Webcast への登録が可能になります なお 初回の Webcast 登録時のみ 個人情報の入力が求められますが 2 回目以降は クイックログイン に アドレスを入力するだけで Webcastに登録することができます Dbriefs 접속방법 1. 사이트에접속하십시오. 2. 우측 "Join Dbriefs" 를클릭하십시오. 3. 귀하의계정정보를입력하십시오. 4. 관심있으신온라인세미나시리즈를메뉴를이용하여선택하십시오. 5. 귀하의계정정보를제출하십시오. Dbriefs ( 온라인세미나 ) 를구독신청하신후에는각각의온라인세미나시리즈청취를위하여접속하실수있으며, 첫번째온라인세미나청취이후에는이메일입력만을이용한 "Express 등록 " 을통하여보다빠르고간편하게청취하실수있습니다. CPE/CPD credits You can request a Dbriefs Asia Pacific Attendance Record for webcasts you have attended. Visit to find out the eligibility requirement in your jurisdiction and how to request the attendance record. About Deloitte Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ("DTTL"), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as "Deloitte Global") does not provide services to clients. Please see for a more detailed description of DTTL and its member firms. This video brings you a weekly summary of the significant international tax developments impacting multinationals. It is broadcast every Friday afternoon. Dbriefs Bytes is also available in Chinese and is broadcast every Tuesday. To learn more, visit This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively, the "Deloitte Network") is, by means of this communication, rendering professional advice or services. No entity in the Deloitte Network shall be responsible for any loss whatsoever sustained by any person who relies on this communication For information, contact Deloitte Touche Tohmatsu Limited. This is printed on environmentally friendly paper.
Future of tax in a digital economy: Are you prepared? The Dbriefs International Tax series
Future of tax in a digital economy: Are you prepared? The Dbriefs International Tax series Claudio Cimetta / Li Qun Gao / William Marshall 1 June 2017 Agenda The digital economy Tax challenges of the digital
More informationStay tuned in. Program Guide July - September 2014
Stay tuned in Program Guide July - September 2014 China Spotlight Earmarked Investments in Shenzhen Qianhai and Zhuhai Hengqin: What do You Need to Know? > 24 July, 2:00 3:00 PM HKT (GMT +8) Host: Lillian
More informationDbriefs Take the lead
Dbriefs Take the lead Program Guide Asia Pacific Webcast series October December 2016 India Spotlight Update on recent Indian transfer pricing cases and their impact > 13 October, 2:00 3:00 PM HKT (GMT
More informationReach new heights Asia Pacific Webcast series. Program Guide October December 2015
Reach new heights Asia Pacific Webcast series Program Guide October December 2015 International Tax Base Erosion and Profit Shifting (BEPS): The Final Reports (Part 1: Transfer Pricing) > 28 October, 11:00
More informationForecast your future. Program Guide
Forecast your future Program Guide Asia Pacific Webcast series July September 2017 Transfer Pricing Intangibles: Opportunities and challenges in a Post-BEPS world > 18 July, 2:00 3:00 PM HKT (GMT +8) Host:
More informationSparking innovative ideas Asia Pacific Webcast series
Sparking innovative ideas Asia Pacific Webcast series Program guide July September 2018 Asia Pacific Tax International Tax Principal Purposes Test (BEPS Action 6): Making sense of the rule and drawing
More informationDbriefs Forecast your future
Dbriefs Forecast your future Program Guide Asia Pacific Webcast series January March 2017 India Spotlight India Budget 2017: Will it be a "blockbuster"? > Date and time to be confirmed The last 12 months
More informationCorporation Tax Act (Act No. 34 of 1965) (Limited to the provisions related to foreign corporations)
この法人税法 ( 外国法人関連部分 ) の翻訳は 平成十九年法律第六号までの改正 ( 平成 19 年 4 月 1 日施行 ) について 法令用語日英標準対訳辞書 ( 平成 19 年 3 月版 ) に準拠して作成したものです なお この法令の翻訳は公定訳ではありません 法的効力を有するのは日本語の法令自体であり 翻訳はあくまでその理解を助けるための参考資料です この翻訳の利用に伴って発生した問題について
More informationIncome Tax Act (Act No. 33 of 1965) (Limited to the provisions related to nonresidents and foreign corporations)
この所得税法 ( 非居住者 外国法人関連部分 ) の翻訳は 平成十九年法律第六号までの改正 ( 平成 19 年 4 月 1 日施行 ) について 法令用語日英標準対訳辞書 ( 平成 19 年 3 月版 ) に準拠して作成したものです なお この法令の翻訳は公定訳ではありません 法的効力を有するのは日本語の法令自体であり 翻訳はあくまでその理解を助けるための参考資料です この翻訳の利用に伴って発生した問題について
More informationClaim for Old Age / Disability Pension
Claim for Old Age / Disability Pension You can find your Japanese Basic Pension Number or Number on Pension Handbook on your Notice of Basic Pension Number or on your Pension Handbook. - 1, 2 and 5: Please
More informationNavigating what's next Asia Pacific Webcast series
Navigating what's next Asia Pacific Webcast series Program guide January March 2019 International Tax 2019 Japan Tax Reform Proposals: Broadening the base through BEPS > 12 February, 2:00 3:00 PM HKT (GMT
More informationReach new heights Asia Pacific Webcast series. Program Guide July September 2015
Reach new heights Asia Pacific Webcast series Program Guide July September 2015 India Spotlight India's Finance Act and Recent Developments: The Road Ahead > 28 July, 2:00 3:00 PM HKT (GMT +8) Host: C.A.
More informationFAX またはご郵送でのお申し込みについて
FAX またはご郵送でのお申し込みについて お申し込み資格 1. アメリカ在住でアメリカの銀行に口座をお持ちの JAL ファミリークラブ本会員の方に限ります まだ JAL ファミリークラブに加入されてない場合は まず JAL ファミリークラブの加入手続きをお済ませいただいてから 当クレジットカードをお申し込みください JAL ファミリークラブへのお申し込み方法 オンライン申込み 申込み書のダウンロードは
More informationTransfer pricing documentation: Addressing the practical challenges The Dbriefs Transfer Pricing series
Transfer pricing documentation: Addressing the practical challenges The Dbriefs Transfer Pricing series Fiona Craig / David Letos / Rahul Tomar 16 May 2017 Agenda Introduction Preparing for Country-by-Country
More information租税特別措置法 Act on Special Measures Concerning Taxation
租税特別措置法 Act on Special Measures Concerning Taxation ( 昭和三十二年三月三十一日法律第二十六号 ) (Act No. 26 of March 31, 1957) 第二章所得税法の特例 Chapter II Special Provisions for the Income Tax Act 第一節利子所得及び配当所得 Section 1 Interest
More informationHow to complete form B
How to calculate your taxable income The amount of your taxable income is calculated as follows: Total amount of income (For Form A ) (For Form B ) Total amount of deduction from income (For Form A ) (For
More information[Thank you very much. I m] Takanobu MIZUTA [from] SPARX Asset Management. [I m also belonging to] The University of Tokyo. [Today, I m going to talk
[Thank you very much. I m] Takanobu MIZUTA [from] SPARX Asset Management. [I m also belonging to] The University of Tokyo. [Today, I m going to talk about] Regulations' Effectiveness for Market Turbulence
More informationStrategic Client Solutions. Working with clients to provide bespoke portfolio solutions
Strategic Client Solutions Working with clients to provide bespoke portfolio solutions September 2018 02 Aberdeen Standard Investments Strategic Client Solutions Often, clients need more than just pure
More informationChina VAT: It's time to reap the savings The Dbriefs China Spotlight series
China VAT: It's time to reap the savings The Dbriefs China Spotlight series Sarah Chin / Li Qun Gao / Candy Tang 20 June 2017 Agenda Latest development of China VAT rules Saving opportunities Future development
More informationTax highlights. Key developments this week. 1 December Contents:
Tax highlights 1 December 2014 Contents: Key developments this week Key developments Japan-Australia Economic Partnership Agreement Customs Bills await Royal Assent Progress of taxrelated Bills Asia-Pacific
More informationインドネシア : 海外への支払に租税条約を適用する際の居住者証明新フォーム
平成 29 年 (2017 年 )9 月 14 日 BTMU Global Business Insight 臨時増刊号 AREA Report 488 インドネシア : 海外への支払に租税条約を適用する際の居住者証明新フォーム インドネシア政府国税庁は 租税条約による軽減税率を利用して 利子 配当 ロイヤリティをインドネシア国外に支払う際に 必要となる 居住者証明 (CoD:Certificate
More informationA rapidly changing tax landscape Recent Asian tax developments
A rapidly changing tax landscape Recent Asian tax developments Michael Velten Partner Tax and Legal Deloitte The tax environment in Asia continues to evolve. The diversity of tax systems in Asia (and their
More information32nd Annual Asia Pacific Tax Conference November 2016 JW Marriott Hotel Hong Kong
32nd Annual Asia Pacific Tax Conference 10 11 November 2016 JW Marriott Hotel Hong Kong Alternative A: Source country taxation, evolving PE rules and unilateral measures Chair: Gary Sprague, Palo Alto
More informationGASB #34 Model: Fund Financial Statements
Topic 11 Governmental Accounting Fund Structure Fund Accounting : Measurement Focus Fund Accounting : Basis of Accounting Governmental Fund Accounting - JE GASB #34 Model: Government-Wide FS GASB #34 Model:
More information2019 Asia Pacific Financial Services Tax Conference Confidence through disruption. Agenda 25 February 2019, Singapore
2019 Asia Pacific Financial Services Tax Conference Confidence through disruption Agenda 25 February 2019, Singapore 2019 Asia Pacific Financial Services Tax Conference Welcome to the 2019 Asia Pacific
More informationSubstitute Form 代替様式 W-9 (Rev. November 2017) (2017 年 11 月改訂 )
Substitute Form 代替様式 W-9 (Rev. November 2017) (2017 年 11 月改訂 ) Request for Taxpayer Identification Number and Certification 納税者番号および宣誓の依頼書 Go to www.irs.gov/form W9 for instructions and the latest information.
More informationFixed Income. Drawing on a spectrum of global fixed income opportunities to meet a range of client goals. September 2018
1 Fixed Income Drawing on a spectrum of global fixed income opportunities to meet a range of client goals September 2018 02 Aberdeen Standard Investments Fixed Income Fixed income is a critical tool to
More informationNo. 161 : Thailand s New Labor Law Amendment No.6 B.E.2560(2017)
MOTHER BRAIN MONTHLY REPORT 30 SEPTEMBER 2017 T MR. NUMPOL THONGUTHAISRI (PARTNER) No. 161 : Thailand s New Labor Law Amendment No.6 B.E.2560(2017) Amendment No. 6 B.E. 2560 (2017) to the Labor Protection
More information1H net sales was 1,072.7 bil., a 3.2% increase y-o-y. 1H OP was 55.8 bil., a 7.6% increase y-o-y. 1H pre-tax profit was 55.5 bil., a 10.
1H net sales was 1,072.7 bil., a 3.2% increase y-o-y. 1H OP was 55.8 bil., a 7.6% increase y-o-y. 1H pre-tax profit was 55.5 bil., a 10.8% increase y-o-y. 1H net profit was 33.9 bil., a 21.0% increase
More informationUnited Kingdom Tax Alert
International Tax United Kingdom Tax Alert Contacts Bill Dodwell bdodwell@deloitte.co.uk Christie Buck cbuck@deloitte.co.uk Alison Lobb alobb@deloitte.co.uk 11 December 2014 Draft legislation on diverted
More informationForm of Construction Contract under JICA s Grants
Form of Construction Contract under JICA s Grants July 2016 JAPAN INTERNATIONAL COOPERATION AGENCY (JICA) General Conditions (GC) The Conditions of Contract comprise two parts: (a) Standard General Conditions
More informationTax Insights Diverted Profits Tax: the future is here
1 December 2016 Australia 2016/22 Tax Insights Diverted Profits Tax: the future is here Snapshot On 29 November 2016, the Australian government released Exposure Draft (ED) legislation and an Explanatory
More informationAustralian government introduces bill to combat multinational tax avoidance
Australian government introduces bill to combat multinational tax avoidance The Australian Treasurer introduced a bill to combat multinational tax avoidance into parliament on 16 September 2015. The proposals
More informationAustralia issues draft guidelines on inbound distribution arrangements. Global Transfer Pricing Alert
Global Transfer Pricing 7 December 2018 Australia issues draft guidelines on inbound distribution arrangements Global Transfer Pricing Alert 2018-036 The Australian Taxation Office on 23 November released
More informationDocuments to be attached or presented and the way to attach or show
The documents necessary to attach to the return or to present on filing the return are as follows. For more details, please refer to Documents, etc. to be attached in each section since page 25 of this
More informationInvestment Trends and Special Measures for Flood Affected Companies
Investment Trends and Special Measures for Flood Affected Companies Dr. Atchaka Sibunruang, Secretary General, Thailand Board of Investment Tokyo, Japan March 2012 Recent Investment Overview BOI s Flood
More information建設産業情報 ( 最近の動向 ) 在ポーランド日本国大使館 1. 現地の建設工事に係る経済情報. ( ポーランド語のみ,2012 年の公共事業の契約状況等の年間報告 ) URL: 2. 建設業制度 入札契約制度の改正動向なし
建設産業情報 ( 最近の動向 ) 在外公館名 在ポーランド日本国大使館 記入日 平成 25 年 2 月 20 日 1. 現地の建設工事に係る経済情報 資料名 : 公共調達に関する情報 2013 年 1 月版 ( ポーランド語のみ,2012 年の公共事業の契約状況等の年間報告 ) URL: www.uzp.gov.pl/cmsws/page/?d;2414 2. 建設業制度 入札契約制度の改正動向なし
More information2018 Asia Financial Services Tax Forum Expanding perspectives and possibilities 6/8 February 2018 Hong Kong/Singapore
2018 Asia Financial Services Tax Forum Expanding perspectives and possibilities 6/8 February 2018 Hong Kong/Singapore Agenda Time (hrs) Topic Speaker(s)/Moderator(s) 0830 Registration 0845 Welcome PART
More informationJI Travel Accidents (Ex Gratia. Copayment 0 1 million Expenses / Rescuer Expenses /AccidentResponse Expenses
(Ver.2.1.2) Rotary International Japan Youth Exchange Committee (RIJYEC): Offering RIJYEC Insurance Plan for RYE Inbound Students (Do not use after 31-December-2018) 1) Summary Rotary International Japan
More informationTax Insights Diverted Profits Tax: how does it impact you?
13 February 2017 Australia 2017/03 Tax Insights Diverted Profits Tax: how does it impact you? On 9 February 2017, the Treasury Laws Amendment (Combating Multinational Tax Avoidance) Bill 2017 (the Bill)
More informationGlobal Economic Outlook and Japan's Trade Policy. Tsuyoshi Oyama Head of Center for Risk Management Strategy, Deloitte Touche Tohmatsu May, 2017
Global Economic Outlook and Japan's Trade Policy Tsuyoshi Oyama Head of Center for Risk Management Strategy, Deloitte Touche Tohmatsu May, 2017 Today's agenda Global Economic Outlook 18:30 Global Economic
More informationBringing investments to life
Bringing investments to life There is currently a buzz around healthcare. Traditionally seen as a defensive sector, increasingly fund managers are finding growth potential in many healthcare and pharmaceutical
More informationPresentation Materials for the Earnings Briefing for the Year Ended September 2017
M&A Capital Partners Co., Ltd. Presentation Materials for the Earnings Briefing for the Year Ended September 2017 Aiming to be the world's leading investment bank seeking maximum contributions to clients
More informationイラン : グローバル企業に向けたビジネス機会と投資分析. フロスト & サリバン An Outlook on Opportunities in Iran for Global Clients and Frost & Sullivan Offerings
イラン : グローバル企業に向けたビジネス機会と投資分析 フロスト & サリバン An Outlook on Opportunities in Iran for Global Clients and Frost & Sullivan Offerings February 2016 イラン :2025 年に向けた政府の経済成長目標 Economy Growth Targeted GDP to double
More informationKey Issues and Recommendations
GAIBEN KYOKAI POLICY RECOMMENDATIONS ON INTERNATIONAL LEGAL SERVICES IN JAPAN Introduction April, 2011 This paper sets out key policy recommendations by the Gaiben Kyokai. 1 Initially, we would like to
More informationIndonesia s New Insurance Law
Indonesia s New Insurance Law December 8, 2014 Written by: Jake Robson and Maria Steeples 2014 年 12 月 8 日 執筆者 : ジェイク ロブソン / マリア スティープルズ BACKGROUND On 23 September 2014, the Indonesian House of Representatives
More informationWhite Paper on Measures to Prevent Karoshi, etc.
217 version White Paper on Measures to Prevent Karoshi, etc. (Annual report for FY216) [Gist] Ministry of Health, Labour and Welfare Chapter 1 Status of measures for working hours and mental health, etc.
More informationDocument and entity information
Document and entity information Jan 2019 Company information Company information FASF member mark Document name 第 1 四半期決算短信 日本基準 ( 連結 ) Filing date 20180604 Company name AMAGASA Co.,Ltd. Securities code
More informationFACT BOOK. From Made in Japan to Checked by Japan TSE 1 st section DIGITAL Hearts Co., Ltd.
FACT BOOK From Made in Japan to Checked by Japan 3620 TSE 1 st section DIGITAL Hearts Co., Ltd. For the Fiscal Year ended March 31, 2012 2 Contents P4-5 Company Profile/Our Group P6-7 Consolidated Balance
More informationContents. Introduction. Good tax system - Canons of taxation. What is a competitive tax system? Post BEPS era New world order in tax?
A More Competitive Income Tax System Getting There and the Pitfalls A Tax Consultant s Perspective Liew Li Mei, Partner, Deloitte & Touche LLP, 15 August 2017 Contents Introduction Good tax system - Canons
More information中文三週速達班繳款通知 Taipei, Jun/27 / 2013
中文三週速達班繳款通知 ----------------------------------------------------------------------------- Taipei, Jun/27 / 2013 您好, 謝謝您申請報名 2013 年夏季第一梯次中文三週速達班, 上課時間為 2013/8/12~2013/8/30 由於報名額滿截止, 因此我們將舉行收款作業 請注意 : 請於期限
More informationKirin Holdings. Nomura Investment Forum Tokyo - November, 2011
Kirin Holdings Nomura Investment Forum 2011 Tokyo - November, 2011 1 Vision for an ambitious new growth trajectory KV2015 Group Vision Nurture close links with customers through products that provide the
More informationI, Kitabatake, will now explain the financial results for the third quarter of the fiscal year ending March 31, 2019.
1 I, Kitabatake, will now explain the financial results for the third quarter of the fiscal year ending March 31, 2019. This first slide shows the overall results; the Ashitaka Factory shipping delay issue
More informationOUTLINE OF 2004 PENSION SYSTEM REVISION
OUTLINE OF 2004 PENSION SYSTEM REVISION Outline of 2004 pension system revision Pension reserve funds are united and inseparable with the framework for benefits and contributions under pension systems.
More informationCash, Receivables & Marketable Securities
KK Cash, Receivables & Marketable Securities CURRENT ASSETS ( 流動資産 ) 代表的な資産は Cash ( 現金 ) Marketable Securities ( 有価証券 ) Accounts Receivable ( 売掛金 ) Notes Receivable ( 手形 ) Inventories ( 商品在庫 ) Prepaid
More informationGlobal Financial Reporting.
Asia Pacific Dbriefs Presents: Global Financial Reporting. IFRS: Important Developments Joel Osnoss / Randall Sogoloff / Andrew Spooner 25 July 2012 Agenda IFRS update Project update Financial instruments
More informationTax Insights Hybrid Mismatch and Multinational Group Financing Integrity Rules. Snapshot. 22 June 2018 Australia 2018/12
22 June 2018 Australia 2018/12 Tax Insights Hybrid Mismatch and Multinational Group Financing Integrity Rules Snapshot On 21 June 2018, the Australian Taxation Office (ATO) released draft Practical Compliance
More informationAnnual Report on the Japanese Economy and Public Finance 2017
Annual Report on the Japanese Economy and Public Finance 217 (Report by Minister of State for Economic and Fiscal Policy) New Growth Promoted by Technological Innovation and Work Style Reform Summary July
More informationKPMG BUSINESS SCHOOL. elearning Catalogue. The Business School for the Real World. Accounting. Cyber. Financial Products
KPMG BUSINESS SCHOOL The Business School for the Real World elearning Catalogue Content is accurate as of 19 September 2018 Description Accounting IAS 21 The Effects of Changes in Foreign Exchange Rates
More informationクッシュマン アンド ウェイクフィールド 過去最高の収益を記録
PRESS RELEASE 2014 年 4 月 11 日 クッシュマン アンド ウェイクフィールド この資料はクッシュマン アンド ウェイクフィールド (Cushman & Wakefield Inc. 米国 ニューヨーク ) が 4 月 8 日 ( 現地時間 ) に発表したリリース文の抄訳をご参考として提供するものです 情報の内容はすべてオリジナル英文 ( 末尾に添付 ) の意味するところが優先されますので
More informationIncrease shareholder value through organic growth
Increase shareholder value through organic growth IR Road show May, 2013 Kirin Holdings Company, Limited 1 Management summary 2013-2015MTBP Overseas integrated beverages: Key Group driver Expand profit
More informationFY2018 1st Half Earnings Release
FY2018 1st Half Earnings Release McDonald s Holdings Company (Japan), Ltd. Representative Director, Executive Vice President and COO Atsuo Shimodaira 1 st Half Earnings results Highlight Billions yen 2018
More informationUnited Kingdom diverted profits tax now in effect
United Kingdom diverted profits tax now in effect Diverted profits tax (DPT) applies at a rate of 25% from 1 April 2015 to profits of multinationals that are considered to have been artificially diverted
More informationGlobal Financial Reporting.
Asia Pacific Dbriefs Presents: Global Financial Reporting. IFRS: Important Developments Randall Sogoloff / Philip Barden 18 October 2011 Agenda Updated IASB work plan Revenue recognition Exposure Draft
More informationIssues surrounding business travellers. January Tax
January 2019 Tax 02 What is the issue? Global business travellers potentially trigger compliance and withholding obligations. These can be multiple obligations (income tax, social security, immigration,
More informationPresentation by Shigeto HIKI
Presentation by Shigeto HIKI Co-chair of Forum on Harmful Tax Practices Director International Tax Policy Division, Tax Bureau Ministry of Finance, Japan The Fifth IMF-Japan High-Level Tax Conference For
More informationFY2018 Full-term Results Presentation Material
FY2018 Full-term Results Presentation Material May 10, 2018 e-seikatsu Co., Ltd. Securities code: 3796 Table of Contents 1. Summary of Full-term Results for FYE March 31, 2018 2.Earnings Forecast and Goals
More informationFirst-quarter for FYE March 31, 2019 Presentation Material
First-quarter for FYE March 31, 2019 Presentation Material August 2, 2018 e-seikatsu Co., Ltd. Securities code: 3796 Table of Contents 1.Summary of First-quarter Results for FYE March 31, 2019 2.Earnings
More information租税回避に関する一考察. A Study of Tax Avoidance パナマ文書を参考として. TAKADA, Junzou. In Reference to the Panama Papers
租税回避に関する一考察 [ 高田順三 ] 論 文 租税回避に関する一考察 パナマ文書を参考として 高田 順三 A Study of Tax Avoidance In Reference to the Panama Papers TAKADA, Junzou Abstract The new data that ICIJ The International Consortium of Investigative
More informationAMERICAN EXPRESS CORPORATE CARD CARD MEMBER APPLICATION
AMERICAN EXPRESS CORPORATE CARD CARD MEMBER APPLICATION 1. CARD TYPE 2. PERSONAL DETAILS Name First Middle Last Name in Katakana (maximum 19 characters) Embossed Name (maximum 25 characters) Home Address
More information中国东方航空股份有限公司 China Eastern Airlines Corporation Limited
中国东方航空股份有限公司 China Eastern Airlines Corporation Limited 股东提名董事候选人程序说明 Procedures for Shareholders to Nominate Director Candidates 第一章总则 Chapter One General Provisions 第一条根据 中华人民共和国公司法 上市公司治理准则 公司章程 关于在上市公司建立独立董事制度的指导意见
More informationThe ATO has recognised the complexities and challenges faced by employers with respect to their mobile employees and has provided new guidance.
Global InSight Moving together. Making tomorrow. 10 August 2018 In this issue: Australia: Australian Taxation Office guidance on Single Touch Payroll reporting for employees under mirror or shadow payroll
More informationPresentation. Tax risks faced by Chinese investors eyeing attractive investment opportunities in GCC. 15 March 2016
Presentation Tax risks faced by Chinese investors eyeing attractive investment opportunities in GCC 15 March 2016 1 Agenda 1. Introduction 2. Chinese investment in the GCC 3. Middle East/ GCC recent tax
More information国際電気通信規則 (ITR) 1 この規則の規定は 自国の電気通信を規律する各国の主権を十分に承認して 世界的な電気通信手段の発展を調和しつつ 電気通信業務の発展及びその最も能率的な運用を促進することにおいて 国際電気通信連合の目的を達成するため 国際電気通信条約を補充する
和訳 前文 1 この規則の規定は 自国の電気通信を規律する各国の主権を十分に承認して 世界的な電気通信手段の発展を調和しつつ 電気通信業務の発展及びその最も能率的な運用を促進することにおいて 国際電気通信連合の目的を達成するため 国際電気通信条約を補充する 国際電気通信規則 (ITR) 原文 PREAMBLE 1. While the sovereign right of each country
More informationJPMorgan Funds - Emerging Markets Small Cap Fund Schedule of Investments As at 30 June 2018
JPM 2-5 JP - 2018 6 * JP -GIM 2027 6 11 6 11 2017 6 12 /9 JPMorgan Funds - Emerging s Small Cap Fund Schedule Investments As at 30 June 2018 Investments Assets Investments Assets Transferable securities
More information2017 Q1 Financial Services Tax Forum Deloitte KL office 15 March 2017
Deloitte Malaysia s Financial Services Industry (FSI) Tax Leader, Chee Pei Pei and Associate Director, Mohd Fariz bin Mohd Faruk, giving a talk on Common Reporting Standard (CRS), changes in withholding
More informationEconomic Insights. Quarterly update: December Interest rate outlook: the Fed blinks again. Quarterly economic review. Principal Global Investors
Principal Global Investors Economic Insights Quarterly update: December 2018 Commentary by Bob Baur and the Economic Committee Interest rate outlook: the Fed blinks again After being roundly chastised
More informationDetection of back-channel feedback timings based on consistently tagged spoken dialogue corpus
THE INSTITUTE OF ELECTRONICS, INFORMATION AND COMMUNICATION ENGINEERS TECHNICAL REPORT OF IEICE. 464-8601 E-mail: ohno@nagoya-u.jp 1,219 82.2% 66.1% Abstract Detection of back-channel feedback timings
More informationתמונת מצב עדכנית ומבט ישראלי - BEPS
תמונת מצב עדכנית ומבט ישראלי - BEPS משה בינה, מנהל בכיר, מחלקת מיסוי בינלאומי, Deloitte Agenda BEPS Background Treaty Related Action Plans Harmful Tax Practices Transfer Pricing Others Next Steps 2017
More informationInterim Progress of the FY2017 Action Plan Initiatives Regarding Sales Functions
Appendix 3 Interim Progress of the FY2017 Action Plan Initiatives Regarding Sales Functions Mizuho is providing financial consulting services by bringing together the expertise of its group companies (MHBK,
More informationBEPS Actions implementation by country Actions 8-10 Transfer pricing
BEPS Actions implementation by country Actions 8-10 Transfer pricing On 5 October 2015, the G20/OECD published 13 final reports and an explanatory statement outlining consensus actions under the base erosion
More informationChina Related Party Transactions and TP Documentation Rules Highlights. 10 August 2016
China Related Party Transactions and TP Documentation Rules Highlights 10 August 2016 Related Party Transactions and TP Documentation Rules Aligned with OECD recommendations and adapted for China Bulletin
More information平成 25 年 1 月 18 日 2012 年 12 月期 年次決算短信 会 社 名 バンク オブ アメリカ コーポレーション (Bank of America Corporation)
平成 25 年 1 月 18 日 年 12 月期 年次決算短信 会 社 名 バンク オブ アメリカ コーポレーション (Bank of America Corporation) 株式銘柄コード (8648) 本店所在地 100 North Tryon Street, Charlotte, NC 28255 U.S.A. 所 属 部 東証市場第一部 決 算 期 本決算 : 年 1 回 (12 月 )
More informationAustralia s tax authorities target cross-border profit-shifting arrangements
Australia s tax authorities target cross-border profit-shifting arrangements The Australian Taxation Office (ATO) released four taxpayer alerts on 26 April 2016 that identify certain issues of concern
More informationU.S. Attorney-at-Law Mizuki Sally Hashiguchi Joins Our Firm
1. 2. 3. 4. 5. T O P I C U.S. Attorney-at-Law Mizuki Sally Hashiguchi Joins Our Firm 当事務所に 橋口瑞希ニューヨーク州弁護士が入所いたしました Start of Patent Prosecution Highway with Philippines Intellectual Property Office フィリピン知的財産庁との特許審査ハイウェイの開始
More informationInternational Fiscal Association, Tax Academy of Singapore
International Fiscal Association, Tax Academy of Singapore Asia Pacific Regional Tax Singapore Page 1 of 6 Day 1 l Morning Session 8.00 am 8.45 am Registration 8.45 am 9.10 am Opening: Minister 9.10 am
More informationAustralian Taxation Office Issues Guidance on APAs
Australian Taxation Office Issues Guidance on APAs The Australian Taxation Office (ATO) recently released Practice Statement Law Administration PS LA 2015/4, a guide for advance pricing arrangement (APA)
More informationTax Insights Risk assessment framework for related party financing
16 May 2017 Australia 2017/09 Tax Insights Risk assessment framework for related party financing Snapshot On 16 May 2017, the ATO released the draft Practical Compliance Guide PCG 2017/D4 (the PCG), which
More informationTrends for 2019 Global Real Estate Trends Set to Shape the Next 12 Months
Investment Research Trends for 219 Global Real Estate Trends Set to Shape the Next 12 Months December 218 Executive Summary With the year drawing to a close, we turn our attention to the outlook and identify
More informationINTERNATIONAL COOPERATION DEPARTMENT. Research and Training Institute Ministry of Justice
INTERNATIONAL COOPERATION DEPARTMENT Research and Training Institute Ministry of Justice CONTENTS 1 2 6 8 Words of Dr. Akira Mikazuki, Late Former Minister of Justice Q&A about Legal Technical Assistance
More informationInternational Tax New Zealand Highlights 2019
International Tax Updated January 2019 Recent developments For the latest tax developments relating to New Zealand, see Deloitte tax@hand. Investment basics: Currency New Zealand Dollar (NZD) Foreign exchange
More informationEngaging title in Green Descriptive element in Blue 2 lines if needed
BEPS Impact on TMT Sector January 2016 Engaging title in Green Descriptive element in Blue 2 lines if needed Second line optional lorem ipsum B Subhead lorem ipsum, date quatueriure Let s be crystal clear:
More informationDay 2: Session 1 Transforming today for the challenges of tomorrow
Day 2: Session 1 Transforming today for the challenges of tomorrow The Westin, Singapore 26 February 2016 Rony Wuytjens - Deloitte 1 APAC Roundtable Transformation why? 2 God grant me the serenity to accept
More informationInvesting with a new set of eyes
For professional and qualified investors only Investing with a new set of eyes Sustainable and Impact Investing with UBS Asset Management River Tungnaá, Iceland UBS Asset Management has the breadth and
More informationThe Trade Leaders Investment Program: A True Alternative Investment
The Trade Leaders Investment Program: A True Alternative Investment Presented to FXDD June 2011 リスクについて FX( 外国為替証拠金取引 ) には大きな損失が生じる可能があり 全ての投資家の方に無条件に適しているもではありません FX に関する全てのリスクについてご理解いただき 質問がある場合はファイナンシャルアドバイザーにご相談いただくことをお勧めします
More informationChina s SAT issues new rules on reporting of related-party transactions and contemporaneous documentation
Arm s Length Standard Global views within reach. China s SAT issues new rules on reporting of related-party transactions and contemporaneous documentation China s State Administration of Taxation (SAT)
More informationBEPS Action Plan Item 13: The New Documentation Standard and Implications for the Financial Services Industry
BEPS Action Plan Item 13: The New Documentation Standard and Implications for the Financial Services Industry The Organization for Economic Cooperation and Development completed and released the Guidance
More informationアコム株式会社 ACOM CO., LTD.
2018 年 3 月期決算 The Fiscal Year Ended March, 2018 アコム株式会社 ACOM CO., LTD. 2018 年 5 月 May 2018 Code No. 8572 < 目次 > Contents データブックに関する注意事項 Notes to DATA BOOK 1 実績推移と今期の予想 ( 連結 ) Trend in Actual Results and
More informationFinancial Services Guide.
Financial Services Guide. 1 November 2016 This Financial Services Guide (FSG), and other disclosure documents (described on page 6 and 7 of this FSG) that we may give you, are important documents. These
More informationBASE EROSION AND PROFIT SHIFTING ISSUES : THAILAND
BASE EROSION AND PROFIT SHIFTING ISSUES : THAILAND ECOSOC Special Meeting on International Cooperation in Tax Matters 5 June 2014 Phensuk Sangasubana The Revenue Department, Thailand CONTENTS Background
More information