Dbriefs Program Guide July September 2009 Stay connected Asia Pacific Webcast series
Asia Pacific Tax Country Focus Regulatory Developments in Australia: Remuneration and Share Plans > 21 July, 11:00 AM 12:00 noon HKT (GMT +8) Host: Jon Finlay Presenters: Paul Baillie, Stephen Burke and Sandra Buth Regulatory developments may significantly change how Australian companies and multinationals with operations in Australia reward their employees, both in and out of Australia. What should you know? We ll discuss: Regulatory responses to the remuneration framework of executives and employees issued by the Productivity Commission and the Australian Prudential Regulatory Authority. Proposed new termination payments legislation impacting directors and all executives disclosed in the annual remuneration reports. The proposed new rules governing the taxation of equity awards to apply from 1 July 2009. Explore the implications of the new remuneration framework proposed by Australian authorities, along with other key tax and regulatory developments impacting equity awards throughout the Asia Pacific region. A Fine Line Tax Considerations for Asian Investment in the Australian Resource Sector > 25 August, 11:00 AM 12:00 noon HKT (GMT +8) Host: Stuart Cioccarelli Presenters: Ian Crisp and Peter Madden With capital shortfalls forcing Australian mining companies to seek alternative sources of funding, opportunities abound for Asian investors to acquire strategic Australian resource assets. While reduced asset values make the transactions attractive, can tax structuring be the difference between a good and great deal? We'll discuss: Typical Australian inbound investment structures for Asia Pacific entities. An overview of Australian mining tax legislation. Australian tax on repatriation of funds and ultimate exit. Common tax-planning challenges and mistakes encountered recently. Gain insights on the impact of the global financial crisis and fallen commodity prices on the Australian resource sector and how effective tax planning can improve return on investments there. International Tax Are Tax Havens Dead? > 30 July, 12:00 noon 1:00 PM HKT (GMT +8) Host: Steve Towers Presenters: Leonard Khaw, Gary McIver and Jonathan Stuart-Smith In the past year, tax havens have been attacked from many directions. Are tax havens effectively dead from an international tax planning perspective? We ll discuss: Which countries are being labeled as tax havens? Attacks on tax havens, including U.S. international tax proposals, OECD s business restructuring initiative and informationexchange list of uncooperative countries, and tax authorities who deny treaty benefits to shell companies. The future viability of tax havens in international tax planning, including the best use of tax haven companies in the future. Learn about important changes taking place in international tax laws and their impact on business use of tax havens going forward. China Spotlight Repatriation of Cash and Profits Generated in China: Finding a Smooth Path Home > 5 August, 12:00 noon 1:00 PM HKT (GMT +8) Host: Leonard Khaw Presenters: Daisy Kwun and Vicky Wang Globally managing cash flow is a key focus area for multinational corporations, especially during a global economic downturn. What regulatory, foreign exchange, and tax rules should Chinese companies consider in their cash and profit repatriation strategies? We ll discuss: An overview of various cash repatriation strategies in the context of China. An update on recent regulatory, foreign exchange, and tax developments that impact repatriation strategies. Why the issue of trapped cash arises, best practice for avoiding it, and strategies for addressing it when it does occur. Learn about effective cash and profit repatriation strategies that can help improve the cash flow of your corporate group and its overall return on investments. Transfer Pricing Year-End Planning: Don t Get Caught Short on Transfer Pricing > 12 August, 12:00 noon 1:00 PM HKT (GMT +8) Host: Keith Reams Presenters: Fiona Craig and Parikshit Datta Every year, more tax authorities in the Asia Pacific region are enacting transfer pricing legislation, which means business as usual is not an option for multinational companies. What strategies can help ease your compliance burden and address the risk of large tax adjustments? We ll discuss: An update on the latest Asia Pacific regulatory and legislative developments. Ways companies might better use transfer pricing to avoid costly adjustments and penalties. Leading practices for incorporating transfer pricing into year-end tax planning. Learn how a well thought-out and strategic transfer pricing plan can help unlock tax planning and compliance opportunities while addressing the growing risk of transfer pricing tax controversy. 1 For program information, visit www.deloitte.com/ap/dbriefs
India Spotlight Recent International Tax Law Cases: Is India Moving in a New Direction? > 27 August, 2:00 3:00 PM HKT (GMT +8) Host: Steve Towers Presenters: C. A. Gupta and Sunil Shah The Indian judiciary recently announced game-changing rulings on key areas of international tax. Revealing significant shifts in the interpretation of treaties and the approach of Indian judicial thinking, what could these rulings mean to foreign companies operating in India? We ll discuss: Rulings on permanent establishments, including Worley Parsons Services Pty Ltd. and Golf in Dubai LLC. Characterisation of royalties and fees for technical services, including ISRO Satellite Centre and Intertek Testing Services India P. Ltd. Non-discrimination clause, including DaimlerChrysler India Pvt. Ltd. Gain insights on the latest in international tax law changes in India and how they might impact your operations in that country. Transfer Pricing Controversies in India: Do Corporate Taxpayers Have a Chance? > 15 September, 2:00 3:00 PM HKT (GMT +8) Host: Paul Riley Presenters: Partho Dasgupta and S. P. Singh International Assignments Proposed Changes to U.S. Expatriate Tax Laws: No Safe Haven Left Unturned? > 17 September, 12:00 noon 1:00 PM HKT (GMT +8) Host: Russell Bird Presenters: Gus Kang and Ellen Tong Series of new requirements have been promulgated by the U.S. Internal Revenue Service (IRS) and U.S. Treasury Department that directly affects U.S. taxpayers. In addition, the Obama administration may take additional measures to further enforce the following new regulations enacted in 2008. What will all these changes mean for U.S. residents and citizens? We ll discuss: The new expatriation rules, including how covered expatriates will be taxed under mark-to-market provision. The new TDF 90-22.1 Report of Foreign Bank and Financial Accounts reporting rules. Proposed new individual income tax provisions, including restated top income tax rates and increased long-term capital gains tax rate. Gain an overview of these landmark proposals and their potential impact on individuals. Transfer pricing tax authorities in India have become very aggressive, often ignoring business and economic realities. What positions have tax tribunals and courts have taken in response and what can companies in India do to defend their positions? We ll discuss: Recent controversial issues and rulings involving selection of comparables and tested parties, multiple-year versus single-year data, and acceptability of adjustments. Possible proactive approaches, taking into account economic and business factors and the recent rulings, supported by robust documentation. Mutual Agreement Procedure as a possible alternative dispute resolution mechanism in the absence of Advance Pricing Agreement process. Learn how appellate authorities are shaping transfer pricing laws in India and options for reducing the risk of transfer pricing controversies. 2
德勤在線 中國稅務 China Tax 大企業稅務風險管理 > 7 月 28 日, 上午 11 時 - 下午 12 時 ( 香港 / 北京時間, GMT +8) 主持人 : 林綏主講人 : 鋼特木爾及李曉暉 大企業風險管理指引的頒佈意味著企業面臨的稅收征管環境正在發生著巨變, 企業自身的稅務風險管理被提到前所未有的高度 目前大部分中國企業缺乏系統化和制度化應對控制稅務風險的機制, 處理稅務風險的方式是被動的 應急性的 臨時的 因此將控制稅務風險的雜亂無序狀況變成規範的預防性機制是很多企業急需解決的問題 企業必須從建立稅務風險內控系統入手以適應稅收征管新模式 稅務風險內控系統的建立也將使大企業稅務風險的預防發現和解決處置上升到制度化層面, 對企業的長期戰略發展和整體風險管控制度的完善帶來積極的影響 在本網絡講座我們將討論 : 企業如何應對稅務征管方式的新變化 企業如何構建稅務內部風險控制制度 企業稅務內部風險控制實務及典型案例分析 企業內部稅務風險控制與整個企業內部控制體系的關係及企業內部稅務風險控制基本框架 新企業所得稅法下的會計與稅務處理差異 > 9 月 23 日, 上午 11 時 - 下午 12 時 ( 香港 / 北京時間, GMT +8) 主持人 : 林綏主講人 : 羅永昌及周侃穎 Gain insight 財政部和國家稅務總局為實施新企業所得稅法後投資者進行並購 分立及內部重組提供了框架式指導 本指南旨在讓投資者瞭解新規定下的一些基本概念, 向投資者介紹幾種可能的交易架構 如欲獲得更多有關本刊物的信息, 請聯系您的德勤聯絡人 隨著新企業所得稅法的實施和中國會計準則的改革, 衍生出會計與稅務處理差異的問題, 此問題為會計和稅務專業人員帶來一大挑戰 本網絡講座將為您剖析在新企業所得稅法下, 哪些項目基於稅法和會計制度的差異而需要做出調整 我們將討論 : 企業所得稅法收入業務處理與會計準則相關收入確認比較分析 企業所得稅法扣除項目處理與會計準則相關業務比較分析 企業所得稅法下資產計稅基礎與會計準則的資產會計計量比較分析 隨著中國轉讓定價稅收征管中嶄新一幕的開啟, 我們對新舊征管體制的主要變化加以整埋並匯總了有關此次中國轉讓定價新規的常見問答 如欲獲得更多有關本刊物的信息, 請聯系您的德勤聯絡人 3
日本 稅制 Japan Tax 2009 -インドはさらなる飛躍を遂げるのか- > 2009 年 7 月 22 日 12:30 1:30 PM ( 香港時間 GMT +8) 司会進行 : 小林繁明講師 : 宮原智子 斉藤暢子 Stay on top インドでは 5 月に行われた総選挙で与党国民会議派が大幅に議席を伸ばし さらなる経済改革が期待されています 新内閣によるインド年次予算案は 7 月 6 日にインドの財務大臣により発表されます 世界的な経済後退の中でもインド経済は成長を続けており インドの新予算は国内 海外の投資家とって重要な関心事と言えます このセミナーでは次の点に焦点を当て 解説を行います 税制の主要な改正点 改正が事業活動に及ぼす影響と将来への対策 改正が外国からの投資に及ぼす影響等インドの新予算は常に いくばくかの難しさを伴いつつ 将来に対する機会を提供してきました 新予算が皆様の事業にとってどのような影響を与えるのか また施行前に取るべき対策等についてご説明いたします トーマツメールマガジン税務をはじめとする各専門分野の最新情報やセミナー開催情報などを E-mail でお知らせするサービスです 詳しくは Web サイト : www.tohmatsu.com/mm をご覧ください - 法人税収減少の下での移転価格税制執行の厳格化傾向 - > 2009 年 9 月 2 日 11:00 AM 12:00 PM ( 香港時間 GMT +8) 司会進行 : 金子智彦講師 : 福島節子 藤森康一郎 経済のグローバル化の中 日本において事業活動に従事する多国籍企業の多くが昨今の世界的不況の影響を強く受けており これらの企業からの法人税収が大幅に減少しています このような背景の下 日本の課税当局は歳入確保を目的に 移転価格税制の執行を厳格化する傾向がみられます 今回は 国外関連者と取引を行う日本法人や日本の関連者と取引を行う海外法人にとっての関心事である 移転価格税制の執行についての最近の日本の課税当局の動向を 実際の調査事案をベースとしたケーススタディ等を交えながら 以下のポイント別にわかりやすく解説します 日本の移転価格税制の概要 国外関連者に対する寄附金 法人税収と移転価格調査件数の関係 最近の日本の課税当局の動向 ケーススタディ 事前の対策等企業情報データベースの導入など 日本の課税当局の移転価格調査手法も変化してきており このような状況も踏まえた対応方法についてもコメントします 近年 アジア諸国においても移転格税制の導入 執行強化が行われ 企業は各国の規則 実情に即した対応が求められています 移転価格への対応についての詳細は Web サイト : www.tohmatsu.com/tax/ をご覧ください For program information, visit www.deloitte.com/ap/dbriefs 4
M&A Services 并購服務 M&A in China A Rough Road Ahead for Cross- Border Automotive Transactions? 中國並購交易 : 汽車行業跨境並購前路坎坷嗎? > 23 July, 10:00 11:00 AM HKT (GMT +8) Host: Ronald Chao Presenters: Tony Ng and Yi-Wen Qian No end is in sight for the intense merger and acquisition activity that is reshaping the global automotive industry. In this volatile environment, what key challenges and opportunities lay ahead for China-based and foreign companies? We ll discuss: An overview of the current global automotive markets. Deloitte s view on the future of the automotive industry. Snap shot on the China automotive markets. Challenges on conducting cross-border M&A transactions. Gain insights on key trends and issues your company should address to prepare for your next automotive M&A transaction. > 7 月 23 日, 上午 11 時半 - 下午 12 時半 ( 香港 / 北京時間, GMT +8) 主持人 : 曹文正主講人 : 吳興良及錢以文 全球汽車行業的格局正在通過大規模的兼併收購進行重新洗牌, 而這一變化目前還看不到結局 在這一動盪環境之下, 中國企業和外國企業的主要挑戰和機遇在哪里? 我們將探討 : 全球汽車行業現狀概述 德勤對未來汽車行業的看法 中國汽車市場一瞥 跨境並購交易的主要挑戰請收聽此次節目以瞭解汽車行業的主要趨勢以及您的企業在下次汽車行業並購活動中可能面臨的問題 Overseas Mining Investments: M&A Challenges, Approaches, and Structures in China 海外礦業投資 : 中國企業進行並購的挑戰 方法以及結構 > 18 August, 10:00 11:00 AM HKT (GMT +8) Host: Anita Ding Presenters: Karl Baker and Sam Li China s recent economic and social development has driven unprecedented demand for resources to develop infrastructure and drive production. As Chinese companies look overseas to feed this demand, what is and is not working in terms of significant outbound M&A transactions? We ll discuss: Recent outbound mining M&A activities and trends involving Chinese companies. Key challenges for Chinese companies, including tax issues. A robust M&A approach for China outbound mining investments. An overview of deal structuring and tax-aligned supply chain management for Chinese enterprises expanding overseas. Explore key trends and issues your company should consider in preparing for its overseas M&A transaction in the mining sector. > 8 月 18 日上午 11 時半 - 下午 12 時半 ( 香港 / 北京時間, GMT +8) 主持人 : 丁建萍主講人 : 王文傑及李曉暉 中國近來的經濟社會發展帶來了前所未有的資源需求以支撐基礎設施建設和生產發展 隨著中國企業開始放眼海外市場來尋求滿足這一需求, 大型的海外並購交易有哪些需要注意的地方? 我們將探討 : 近期與中國有關的對外礦業並購活動和趨勢 中國企業面臨的主要挑戰, 包括稅務問題 中國企業對外進行礦業投資的完備方法 中國企業海外擴張的交易結構以及節稅的供應鏈管理概況 我們將探尋主要趨勢並討論您的企業在準備礦業交易時需要考慮的事項 China s Overseas Oil and Gas Investments: Opportunities and Challenges of Exploring a New Frontier 中國石油天然氣海外投資 : 拓展新邊界的機遇和挑戰 > 9 September, 10:00 11:00 AM HKT (GMT +8) Host: Timothy Klatte Presenters: Ivan Wong and Andrew Zhu Chinese oil companies are involved in the sale and purchase of almost every major upstream oil and gas asset around the world today. Based on a number of these recent M&A transactions, what are some of the most common issues and considerations Chinese companies face in overseas oil and gas deals? We ll discuss: Recent China outbound oil and gas M&A activities and trends in the global market. Key challenges for Chinese companies, including tax issues. An overview of deal structuring and tax-aligned supply chain management for Chinese enterprises expanding overseas. Learn about key trends and issues affecting your company as it prepares for overseas transactions in the oil and gas sector. > 9 月 9 日上午 11 時半 - 下午 12 時半 ( 香港 / 北京時間, GMT +8) 主持人 : 周永漢主講人 : 王文傑及朱桉 當今全世界幾乎每一宗重要石油天然氣上游資產的交易中都能看到中國石油公司的身影 基於近期的幾宗並購案例, 中國企業的海外油氣並購交易中常常的交易問題有哪些? 我們將探討 : 近期中國企業在全球石油天然氣行業的海外並購活動和趨勢 中國企業面臨的主要挑戰, 包括稅務問題 中國企業海外擴張的交易結構以及節稅的供應鏈管理概況 我們將探尋主要趨勢並討論您的企業在準備石油天然氣交易時需要考慮的事項 Be informed Deloitte China s Financial Advisory team is part of Deloitte's Asia Pacific network and advises on complex cross-border assignments at a local level offering a breadth of sector expertise. For more information and to access Deloitte s Financial Advisory Service full offerings, please visit www.deloitte.com/cn. 5
Our Presenters Asia Pacific Tax Asia Pacific Gary McIver, Partner Australia Paul Baillie, Principal; Stephen Burke, Principal; Sandra Buth, Principal; Stuart Cioccarelli, Partner; Fiona Craig, Partner; Ian Crisp, Partner; Jon Finlay, Partner; Peter Madden, Partner; Paul Riley; Partner China Gus Kang, Partner; Leonard Khaw, Partner; Daisy Kwun, Partner; Ellen Tong, Director; Vicky Wang, Partner India Partho Dasgupta, Director; Parikshit Datta, Senior Director; C. A. Gupta, Partner; Sunil Shah, Partner; S. P. Singh, Senior Director Japan Russell Bird, Partner; Jonathan Stuart-Smith, Partner Singapore Steve Towers, Partner United States Keith Reams, Principal 中國稅務 China Tax 鋼特木爾 (Gang Te Mu Er), 合伙人 ; 李曉暉 (Sam Li), 合伙人 ; 林綏 (Martin Lin), 合伙人 ; 羅永昌 (Vincent Lo), 合伙人 ; 周侃穎 (Roger Zhou), 合伙人 日本 稅制 Japan Tax M&A Services 并購服務 Karl Baker, Partner; Ronald Chao, Partner; Winhon Chow, Partner; Anita Ding, Partner; Timothy Klatte, Director; Sam Li, Partner; Tony Ng, Partner; Yi-Wen Qian, Partner; Ivan Wong, Partner; Andrew Zhu, Partner For program information, visit www.deloitte.com/ap/dbriefs 6
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