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Ernst & Young Monthly News August 2007

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Taking Solvency II to the Next Level - Solvency II for Insurance Groups

(PDF English, 396 kB)

With Solvency II approaching, insurance groups need to take a hard look at their corporate structure and intragroup risk transfer arrangements. As capital markets place further pressure on groups to increase capital efficiency, companies need to redefine the way they manage risk, and re-evaluate existing policies and procedures. This report discusses the implications, benefits, risks, group requirements and conceptual framework that will help insurers navigate through this complex process and prepare themselves as best as they can for what lies ahead.

Meeting the Challenges of Bribery and Corruption (before the regulators come knocking)

(PDF English, 156 kB)

What thoughts will be on the minds of those responsible for corporate governance as they read Transparency International’s recent Bribe Payers Index and Corruption Perceptions Index?

Trading & Shipping in Geneva 2007

(PDF English, 4.07 MB)

Geneva Trading and Shipping Association GTSA in association with Ernst & Young

China Tax & Investment News – July 23, 2007

(PDF English, 188 kB)

The New China-Singapore Agreement for the Avoidance of Double Taxation

Tax: New Transfer Pricing Developments in China – June 2007

(PDF English, 128 kB)

Despite the continuing delays in the release of the China Transfer Pricing Contemporaneous Documentation Ruling, there have been further key developments in China's transfer pricing environment. Some of these developments were included in the tax reform measures passed by the National Peoples Congress in March. However, more immediate issues have arisen for new circulars issued by the State Administration of Taxation ("SAT") and actions being taken by some major tax jurisdictions in China. These developments indicate that transfer pricing continues to be a key focus area for the SAT. The details of these developments are discussed in this issue.

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