Ernst & Young Monthly News April 2008
E-News
(PDF, English, 2.2 MB)
Executive summary / Interview with Sir David Tweedie: What are the forthcoming challenges for the IASB and IFRS? / Featured article: Accounting
for joint arrangements – proposed changes / Technical focus: Contingent consideration – when is it compensation for future services? / IASB highlights /
IFRIC highlights / Resources
(PDF, English, 73 kB)
Amendments to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements - Puttable Financial Instruments and
Obligations Arising on Liquidation
(PDF, English, 105 kB)
Good Group (International) Limited - Update on Standards issued but not yet effective.
(PDF, English, 187 kB)
Signing of the Second Protocol to the Hong Kong-Mainland of China Comprehensive Double Taxation Arrangement
(PDF, English, 176 kB)
Further Light Shed on Preferential Corporate Income Tax Policies
(PDF, English, 130 kB)
This issue of the China Tax & Investment News describes these administrative issues and analyses their potential impact on enterprises.
(PDF, English, German, French, 172 kB)
Editorial / International tax law: US tax desk: recent developments; Germany: current trends; Taking hold of global mobility risk / National
tax law: Corporate tax reform II: wages versus dividends; Severance pay: a comparison of taxation principles in Switzerland and abroad;
Intercantonal allocation of lump-sum tax imputation
(PDF, English, 249 kB)
Editorial / Major Developments: Capital Duty Directive; CCCTB: Wishful Thinking or Future Reality?; Swiss-EU Tax Controversy / Direct Tax:
Country Updates / Indirect Tax: Latest EU Developments; Country Updates; Contacts: Direct Tax; Indirect Tax
(PDF, English, German French, 79 kB)
Business Judgment Rule: Business Judgment Rule: An aspect of responsibility under corporation law
(PDF, German, French, 174 kB)
Mid-size companies as the driving force behind the Swiss economy (Markus Schweizer, Viktor Bucher) / Ten questions on the new audit legislation
(Manuel Aeby, Thomas Stenz) / Opting-out – choosing not to take advantage of restricted auditing (Markus Oppliger) / Fantastic Entrepreneurs
Of The Year for the tenth year running
(PDF, English, 778 kB)
Panel Event: «Meet Members of the GIPS® Executive Committee», Zurich, December 5, 2007 / Editorial / The work with the GIPS® country
sponsors / GIPS® 2010 – a look at the past and future journey / On verification – the road to a win-win solution / Questions from the audience /
Upcoming GIPS® Conferences and Seminars / Contacts