國 際 稅 務 專 刊

「Asia Pacific tax January 2012」

• 編著者：羅裕傑 正大聯合會計師事務所合夥會計師
• 發行單位：正大聯合會計師事務所

專刊下載

目錄

• Australia
  Reform of Australia’s transfer pricing rules for multinational companies
• China
  Detailed VAT reform pilot programme released in Shanghai
• Hong Kong
  Investment into China via Hong Kong with the use of Renminbi
  Hong Kong and Malta sign tax treaty
• Japan
  2011 tax reforms and new taxation agreements
• Malaysia
  Group relief for Malaysian companies
• New Zealand
  The financial hub of the matter
• Singapore
  A global player in the back end data processing, storage and disaster recovery business
• Taiwan
  Announcement of Safe Harbour Rules under Thin Capital assessment rules
  Taiwan and Slovakia sign tax treaty
• Thailand
  Thai government responses to flooding disaster
  Reduction of corporate income tax rate from 2012 onwards
• Vietnam
  Multiple regulation changes

「Asia Pacific tax April 2012」

• 編著者：羅裕傑 正大聯合會計師事務所合夥會計師
• 發行單位：正大聯合會計師事務所

專刊下載

目錄

• China
  2 China introduces mandatory social insurance contributions for expatriate employees working in China
• Hong Kong
  3 Latest budget plan and initiatives of the Hong Kong SAR Government
• India
  4 Analysis of the application of thin capitalisation rules in India under the present Income Tax Act, 1961
• Japan
  6 Tax reforms: reduction in corporation tax rates
• New Zealand
  7 New Zealand transfer pricing requirements
• Taiwan
  9 Taiwan and Switzerland tax treaty
  9 Income Tax Act amended to allow for extension of annual withholding tax statement filing deadline
• Thailand
  10 Enhancing Thailand’s competitiveness: Various tax changes
  12 Contacts