国际税务要闻季刊

利安达国际税务要闻季刊 - PRISM的编撰乃由从利安达各国成员所团队所精选的最新国际税务动态、热门与关键课题,并每3个月发行!

2015年第2季刊

主要内容表

Australia:

Intergenerational Issues regarding Company Loans for Family Business I

China:

The Challenges of Taxing Cross-border Third Party Payment

Cyprus:

Double Taxation Agreement Between Cyprus and Iceland

Germany:

Taxation of Foreign Investment in Germany

Hong Kong:

China has stepped up its participation in the G20’s fight against international tax avoidance by passing a law targeting at the offshore indirect sale of China assets

Indonesia:

The Elimination of Tax Administrative Sanctions

Japan:

The 2015 Tax Reform

Malaysia:

Resolving International Tax Disputes

Russia:

Changes in Tax Legislation

请点击这里下载2015年第2季国际税务要问季刊

2015年第1季刊

主要内容表

China:

International Anti-tax Avoidance Actions

Cyprus:

Alternative Investment Funds

Germany:

Recording Accounting Transactions of Permanent Establishment (PE)

Hong Kong:

Cross-Border Stock Trading Scheme between Hong Kong and Mainland China – A Snapshot from Tax Angle

Indonesia:

Tax-related Information Exchange between Indonesia and Singapore

Japan:

Taxes on Foreign Investment in Real Estate

Malaysia:

Goods and Services Tax (GST) – Finally here!

请点击这里下载2015年第1季国际税务要问季刊

2014年第4季刊

主要内容表

China:

International Anti-tax Avoidance Actions

Cyprus:

Alternative Investment Funds

Germany:

Recording Accounting Transactions of Permanent Establishment (PE)

Indonesia:

Cross-Border Stock Trading Scheme between Hong Kong and Mainland China – A Snapshot from Tax Angle

Japan:

Tax-related Information Exchange between Indonesia and Singapore

Malaysia:

Taxes on Foreign Investment in Real Estate

Russia:

Goods and Services Tax (GST) – Finally here!

Singapore:

Singapore Income Tax : Tax Deduction on Statutory and Regulatory Expenses

Taiwan:

Industrial Innovation Amendment aims to spur R&D, retain talent

请点击这里下载2014年第4季国际税务要问季刊

2014年第3季刊

主要内容表

Cambodia:

Implementation of VAT for certain industries

Cyprus:

Shipping Companies – The Tonnage Tax Regime

Germany:

New Double Tax Agreements between Germany and China

Indonesia:

Electronic Tax Invoice Form (e- tax Invoice or “e-faktur”)

Japan:

Preferential tax measures for investment in National strategic special zones

Malaysia:

Self-Declaration Mechanism for Tax Exemption

Russia:

Personal income tax in Russia for residents and non-residents

请点击这里下载2014年第3季国际税务要问季刊

2014年第2季刊

主要内容表

Cambodia:

Two cases of income tax in non-resident enterprises equity transfer

Cyprus:

Cyprus enjoys the benefits of five additional Double Taxation Avoidance Agreements (DTAA) ratified and effective from 1 January 2014

Germany:

German inheritance tax personal allowances for Non- Residents Infringes EU Law17.10.2013 - C-181/12

Indonesia:

The increase in turnover limits of small businesses

Malaysia:

Estimate of tax payable for companies

Russia:

Payroll and personal income taxes in Russia

Singapore:

Singapore Budget 2014 – Brief Highlights of Tax Changes for Business

请点击这里下载2014年第2季国际税务要问季刊

2014年第1季刊

主要内容表

Australia:

Australian Taxation Office issues draft ruling on Permanent Establishment for the purposes of applying the foreign branch income exemption under Australian Tax Laws

China:

The VAT and income tax bearing ratio of different industries in China

Cyprus:

Cyprus financing companies and minimum acceptable profit margins

Hong Kong:

The case of Nice Cheer Investment Limited (II)

Japan:

Tax credit for renewable energy

Malaysia:

Malaysia 2014 National Budget- Tax updates

New Zealand:

Non-resident contractor withholding tax

Russia:

Review of special tax regimes of Russia

Singapore :

Corporate Income Tax - Objection and Appeal process

请点击这里下载2014年第1季国际税务要问季刊

2013年第4季刊

主要内容表

Australia:

Petroleum Resource Rent Tax (PRRT) – Recent updates on Australian Taxation Office’s administrative views

China:

Introduction of VAT pilot program in China

Cyprus:

Advantages of a Cyprus holding company

Hong Kong:

The case of Nice Cheer Investment Limited

Indonesia:

New tax incentives for SMEs through the ratification of Government Regulation No. 46 Year 2013 (“GR 46/2013”)

Japan:

Revised Consumption Tax act

Malaysia:

How to pursue tax savings whilst creating wealth in Malaysia?

Russia:

Russian tax system brief review

请点击这里下载2013年第4季国际税务要问季刊

2013年第3季刊

主要内容表

Australia:

Recent changes to the Petroleum Resource Rent Tax (PRRT)

Cambodia:

Cambodia tax updates: Prakas on tax service agent and amendments on Stamp Duty

Cyprus:

E.U. Passport – Cyprus reduces investment thresholds for granting nationality

Hong Kong:

The information exchange amendments to the Inland Revenue Ordinance

Indonesia:

New tax audit guideline on the related party transactions

Japan:

Highlights of 2013 tax reform

Malaysia:

Expectations, apprehensions and concerns on GST

Russia:

Russian tax system brief review

Singapore:

Singapore Budget 2013 key changes

请点击这里下载2013年第3季国际税务要问季刊

2013年第2季刊

主要内容表

Australia:

Transfer Pricing in Australia

China:

Brief Introduction of Transfer Pricing in China

Cyprus:

Transfer Pricing in Cyprus

Hong Kong:

Transfer Pricing in Hong Kong

Indonesia:

The Changing Landscape of Transfer Pricing in Indonesia

Japan:

Transfer Pricing Trend in Japan

Malaysia:

The Latest Development of Transfer Pricing in Malaysia

Singapore:

Transfer Pricing in Singapore

请点击这里下载2013年第2季国际税务要问季刊

2013年第1季刊

主要内容表

Australia:

Transfer Pricing in Australia

China:

Brief Introduction of Transfer Pricing in China

Cyprus:

Transfer Pricing in Cyprus

Hong Kong:

Transfer Pricing in Hong Kong

Japan:

The Changing Landscape of Transfer Pricing in Indonesia

Macau:

Transfer Pricing Trend in Japan

Malaysia:

The Latest Development of Transfer Pricing in Malaysia

请点击这里下载2013年第1季国际税务要问季刊