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Thema China

Folgende Publikationen entsprechen Ihrer Auswahl:
August 2011Order

  Human resource & Tax Alert – August 2011 [nur auf Englisch]
China tax authority issues new regulation regarding the individual Income Tax treatment on stock incentive income.  610 kB

  Driving sustainable growth for China operations [nur auf Englisch]
Our Advisory Services in China.  568 kB

Dezember 2010Order

  Pulse of the industry [nur auf Englisch]
Medical technology report 2010.  4318 kB

Februar 2009Order

  Global megatrends 2009 [nur auf Englisch]
This newly-available report presents an EY perspective of some of the most significant trends we see today in the marketplace. We offer a snapshot of the main themes and concepts within each trend: a concise view to raise questions and spark new ideas, rather than a comprehensive set of answers. These megatrends have been written at a time of particular flux: we are in the midst of a financial crisis and there is a considerable amount of uncertainty about the future. Despite this ...  1014 kB

Januar 2009Order

  China Tax & Investment News – January 9, 2009
China starts second wave of the country's tax reform amidst a global economic slowdown  226 kB

November 2008Order

  China Tax & Investment News – November 25, 2008
China strengthends tax administration on non-resident companies  203 kB

  China Tax & Investment News – November 18, 2008
China sheds further light on corporate income tax preferences  245 kB

Oktober 2008Order

  China Tax & Investment News – October 29, 2008
China adjusts Value-Added Tax refund policy to bolster ailing export amid the global economic downturn  366 kB

September 2008Order

  China Tax & Investment News – September 27, 2008
Corporate income tax incentive for public infrastructure projects  376 kB

  China Tax & Investment News – September 12, 2008
China provides further guidance on provisional corporate income tax filing by branches  243 kB

  China Tax & Investment News – September 10, 2008
China clarifies corporate income tax treatment of service fees paid by subsidiaries to parent company  376 kB

  China Tax & Investment News – September 2, 2008
Regional headquarters in Shanghai can now do more for less  187 kB

August 2008Order

  China Tax & Investment News – August 28, 2008 (Chinese Version)
Corporate income tax incentive for production safety equipment  777 kB

  China Tax & Investment News – August 28, 2008 (English Version)
Corporate income tax incentive for production safety equipment  700 kB

  China Tax & Investment News – August 26, 2008 (Chinese Version)
China expands test ground for Value-Added Tax reform  402 kB

  China Tax & Investment News – August 26, 2008 (English Version)
China expands test ground for Value-Added Tax reform  555 kB

  China Tax & Investment News – August 14, 2008
End to high-new technology enterprises' long wait – Guidelines on High-New Technology Enterprise Recognition and Management just published  714 kB

Mai 2008Order

  Tax Alert – News and views from Transfer Pricing – May 2008
China Steps Up: Draft Regulations Released by the SAT – When it comes to transfer pricing in China, the rules of the game have changed. Transfer pricing enforcement has clearly become a priority. With the Draft Regulation, China will finally be on par with its major trading partners insomuch as having detailed implementing regulations is concerned.  405 kB

April 2008Order

  China Tax & Investment News – April 2, 2008
The EY Guide on Provisional Income Tax Filing and Payment by Branches Basing on the Latest Instructions Issued by the State Administration of Taxation  438 kB

März 2008Order

  China Tax & Investment News – March 13, 2008
Clarification on Certain Administrative Issues under the New Corporate Income Tax Law  130 kB

  China Tax & Investment News – March 6, 2008 (Chinese Version)
Further Light Shed on Preferential Corporate Income Tax Policies  331 kB

  China Tax & Investment News – March 6, 2008
Further Light Shed on Preferential Corporate Income Tax Policies  176 kB

Februar 2008Order

  Hong Kong Tax Alert – February 2008
Signing of the Second Protocol to the Hong Kong-Mainland of China Comprehensive Double Taxation Arrangement  187 kB

Januar 2008Order

  China Tax & Investment News – January 16, 2008
Further Update on the New PRC Corporate Income Tax Law – Transitional Arrangements  228 kB

  China Customs & International Tax Alert – Jan 09 2008
Year 2007 Ends In a Flurry of New Customs Related Regulatory Changes  180 kB

Dezember 2007Order

  China Tax & Investment News – December 21, 2007
Transfer Pricing under the New Regime and Evaluation of Latest Developments  163 kB

  China Tax & Investment News – December 12, 2007
China Issues PRC Corporate Income Tax Law Implementation Rule  230 kB

Oktober 2007Order

  Tax Alert – October 2007
China’s New Corporate Income Tax Law – Key Issues for Swiss Based Multinationals  154 kB

September 2007Order

  China Tax & Investment News – September 12, 2007
Unified PRC Corporate Income Tax Law – A Further Update  200 kB

August 2007Order

  China Tax & Investment News – August 31, 2007
Import Levy Exemption on Equipment  200 kB

  China Tax & Investment News – August 7, 2007
SAFE Procedural Guidelines for Foreign Exchange under Equity-Based Incentive Plans  158 kB

  China Is Changing the Rules on Export Manufacturers
Processing Trade - Is this engine of China's economic development shifting gears?  198 kB

Juli 2007Order

  Tax Alert – July 2007
Tax Authorities Request Detailed Information on Related-Party Transactions from over 400 Foreign Invested Enterprises  120 kB

  China Tax & Investment News – July 23, 2007
The New China-Singapore Agreement for the Avoidance of Double Taxation  188 kB

Juni 2007Order

  Tax Alert: New Transfer Pricing Developments in China - June 2007
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 envrironment. Some of these developments were included in the tax reform measures passed by the National Peoples Congress in March. However, morge immetidate issues have arisen for new circulars issued by the State Administration of Taxation ("SAT") and actions being taken by some major tax jurisdictions in ...  128 kB

  Tax Alert, June 2007
Contract v Import Processing Arrangements – Apportionment of the relevant profits between the Hong Kong taxpayer and its PRC subsidiary  168 kB

  Customs & International Trade
China Further Reduces VAT Refunds on Export Goods – Changes Will Impact Most Buinesses and Mean Higher Export Costs for Thousands of Products  147 kB

Mai 2007Order

  Tax Alert, May 2007
Hong Kong – Mainland of China Comprehensive Double Tax Arrangement Practice Notes issued by Hong Kong and Mainland Tax Authorities  243 kB

  Investment In Chinese Real Estate
Overview Of the Real Estate Market in China / Features Of The Chinese Real Estate Market / Investement Considerations / Operating Tax Costs / Cash Repatriation / Conclusions  284 kB

April 2007Order

  Tax Alert, April 2007
China Corporate Income Tax Reform Has Tax Accounting Implications  165 kB

März 2007Order

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

  Prescriptions - China Tax Developments
What Mulitnational Pharmaceutical Companies Need to Know About New Contemporaneous Transfer Pricing Documentation Rules  65 kB

  Tax Alert – March 2007
China’s New Corporate Income Tax Law – Changes and Recommendations  143 kB

Februar 2007Order

  Tax Alert, February 2007
Hong Kong Companies Face Increased Permanent Establishment Exposure in Mainland China  133 kB

  Prescriptions - China Tax Developments
What Multinational Pharmaceutical Companies Need to Know About New Contemporaneous Transfer-Pricing Documentation Rules  84 kB

Januar 2007Order

  Tax Alert – January 2007
China’s Tax Reform 2008 – Impacts on Foreign Invested Enterprises  442 kB

November 2006Order

  China Boardroom Briefing
Comparison of the New Chinese Accounting Standards with Current PRC GAAP (Special Edition on the New Chinese Accounting Standards, No. 2)  790 kB

  Doing Business in China
This book was prepared by EY, China. It was written to give the busy executive a quick overview of the investment climate, taxation, forms of business organization, and business and accounting practices in China. Making decisions about foreign operations is complex and requires an intimate knowledge of a country’s commercial climate, with a realization that the climate can change overnight. Companies doing business in China, or planning to do so, are well advised to obtain current ...  1175 kB

September 2006Order

  Insight for Executives in Financial Services – Sommer 2006
Wachstumsmarkt Asien: Die Attraktivität von Indien und China / Finanzdienstleister: Konsolidierung in Europa schreitet voran / Versicherungen: Risk Reporting wird immer wichtiger / Asked: Peter A. Wuffli, Group CEO UBS  850 kB

  China Tax & Investment News, August 30, 2006
Structuring implications of the New Double Tax Arrangement between Mainland China and Hong Kong  145 kB

Juli 2006Order

  Tax Implications of Operating in China
It is usually difficult to understand the taxation system of another country. However, it is even more difficult when that country has emerged as the world’s fourth largest economy in the world, almost overnight. This article is intended to give you a flavour of the taxation system and upcoming tax reform in the People’s Republic of China (PRC).  383 kB

Juni 2006Order

  Deals in the Middle Kingdom [nur auf Englisch]
Tax aspects of mergers and acquisitions in China  2432 kB

Mai 2006Order

  China & Tax Investment News, May 12, 2006
Certain Tax and Accounting Implications of the Revised Company Law – 2  93 kB

  China & Tax Investment News, May 11, 2006
Certain Tax and Accounting Implications of the Revised Company Law – 1  83 kB

  Cross-border Transactions: Spotlight on China
Today’s dynamic transactions market presents a world of opportunity. As corporations and other investors turn their attention to international opportunities, they are looking beyond traditional markets to achieve high growth and competitive advantage. EY’s ‘Cross-border Transactions’ series aims to shed light on the complex and rewarding transaction landscape in selected emerging markets. ‘Spotlight on China’, the third report in our series, provides an overview of the opportunity ...  4840 kB

April 2006Order

  China & Tax Investment News, April 27, 2006
Another Relaxation of Foreign Exchange Rules: Duty-Free Trades  75 kB

  China & Tax Investment News, April 26, 2006
Further Relaxation of Foreign Exchange Administration of Current Account -  80 kB

  China & Tax Investment News, April 20, 2006
Corporate Reorganization: Extension of Deed Tax Relief - Tax Administration Rules for Newly Revised Consumption Tax  74 kB

März 2006Order

  Staff transfers to China
More and more companies are sending staff out to the People’s Republic of China. Such personnel transfers have tax and social security implications for the employees concerned, but also for the company. This is why it is worth planning such assignments well in advance and adjust them to precise needs. It is the only way to ensure there are no unpleasant surprises.  105 kB

  Special Economic Zones and tax exemption in China
The key tax incentive for investing in China lies in the various options available for claiming tax concessions. The three main avenues are tax exemption, location-based concessions, and activity-based concessions.  148 kB

  Sales Taxes and Customs Duties
China has an extremely complex tax system which offers foreign investors a variety of tax concessions and preferential tax treatment for special investments. However, unexpectedly high tax burdens may arise if business operations are not tax-optimised. This is especially true in the case of sales tax and customs duties.  80 kB

  Relocating business operations to China
In today’s business world, the trend towards globalisation presents a wide range of challenges for internationally active companies. The aim should be, through the secondment of managers offshore, to not only establish the company’s products but also its corporate culture in the new location. Thanks to our international network, we can provide local assistance at every stage of the transfer.  205 kB

  Due Diligence Factors of Success in China
For US and European investors seeking to participate in M&A opportunities in China, due diligence is a critical step, not only for risk reduction but also as a process hurdle – the great majority of Letters of Intent (LOI) never close. With the right preparation, realistic expectations and well-structured processes, however, the chances of closing M&A projects successfully can be significantly increased.  151 kB

Februar 2006Order

  Tax Alert, February 2006
In a recent case D3/05, the Board of Review held that a Hong Kong company's profits from its reail sales in Mainland China hrough tripartite agreements between the company, a PRC licensed importer and certain mainland entities as licensed retailers, were fully chargeable to tax in Hong Kong. The case shows the importance of presenting relevant and competent evidence if a taxpayer is to establish controversial facts before a Board, in particular the existence of a principal-and-agent ...  134 kB

Januar 2006Order

  Due-Diligence-Erfolgsfaktoren in China
Für europäische Investoren, die M&A-Möglichkeiten in China nutzen wollen, ist Due Diligence ein kritischer Erfolgsfaktor, nicht nur um Risiken zu reduzieren, sondern auch als Prozesshürde – die grosse Mehrheit der Letters of Intent (LOI) wird nie vollzogen. Mit den richtigen Vorbereitungen, vernünftigen Erwartungen und gut strukturierten Prozessen können die Erfolgsaussichten von M&A-Projekten jedoch erheblich gesteigert werden.  254 kB

  Tax Alert, January 2006
The Court ruled earlier last month that a "statement of loss" is not a "notice of assessment" and, as such, the Revenue will not be statute-barred to revise such a statement by the general 6-year limitation period. It would therefore be in the interest of clients to keep records of loss years beyond the statutory minimum retention period of 7 years for as long as necessary.  145 kB

November 2005Order

  Conducting Successful Transactions in China: What Foreign Investors Need to Know About Doing Deals in China
Find out what China's unique business environment and culture mean for foreign venture capital and private equity investors in this primer from the EY Global Venture Capital Advisory Group and the China Transaction Advisory Services practice. Includes an overview of the investment environment, investor FAQs, differences between China GAAP and US GAAP and due diligence success factors.  264 kB

Oktober 2005Order

  Transfer Pricing among Related Companies
With accession to the WTO, China has been progressively liberalizing its market and now offers tremendous business opportunities for multinational enterprises. Besides manufacturing, more and more business functions such as trading and R&D services are moving into China. As a result, the volume of intercompany transactions is growing rapidly and the nature of these transactions is becoming more complicated. To this end, the issue of various circulars by the State Administration of Taxation ...  152 kB

  Foreign Investment and Corporate Tax Rates
It has long been the strategy of Chinese Government to provide foreign investors with preferential corporate income tax treatment in order to attract foreign direct investment (FDI). In 2004 FDI in the Chinese economy was USD 54.9 billion – the highest level on record (OECD: Trends and recent developments in foreign direct investment, June 2005).  155 kB

  Due Diligence Factors of Success in M&A
For European investors seeking to participate in China’s M&A opportunities, due diligence is a critical step, not only for risk reduction but also as a process hurdle — the great majority of Letters of Intent (LOI) never close.  143 kB

  Labor Law
The rather large and cheap supply of manpower that is currently available in China plays an important role in the decision making criteria for today’s investors. In addition to this, the legal position of local employees is not especially strong and trade unions do not play an active role.  198 kB

September 2005Order

  China: The New Lap of Luxury
China is the world’s third- largest consumer of high-end fashions, accessories and other luxury goods. Luxury goods, broadly defined, refer to goods that communicate to consumers an elegant and refined way of living, focused on style and quality and especially targeted at the high-end and middle/highend market. It accounts for an estimated 12 % of global sales, dominating a significant share of the global luxury market when compared with Japan, 41%, the United States., 17%; and the European ...  156 kB

  Human Capital China News, Issue 1-2005
New Employment Regulations in China to Impact Taiwan, Hong Kong and Macau Residents  3204 kB

Juli 2005Order

  Tax Aspects of Doing Deals in China
The Transaction Lifecycle: Strategic Analysis - Opportunity Analysis - Transaction Development - Negotiation Advice & Execution - Transaction Effectiveness  139 kB

  Doing Due Diligence in China
Foreign direct investment (“FDI”) into the People’s Republic of China (“PRC”) is happening at a record pace as multinational corporations (“MNCs”) and venture capitalists try to capitalize on the opportunities that the PRC presents … low cost manufacturing, burgeoning economic growth, a domestic population of 1.3 billion, and much more.  248 kB

  Doing Business in China
…Have you considered the impact of Rmb Revaluation on your planned Chinese investment?  111 kB

Mai 2005Order

  China Update, May 2005
New Rules for Taxing Stock Option Benefits  76 kB

Februar 2005Order

  PRC Client Alert, Issue 7, Febrauary 2005
Special Rules for 2004 Year – End Tax Adjustment  308 kB

Dezember 2004Order

  PRC Client Alert, Issue 6, December 2004
The SAT Issues Private Roling on Research & Development Cost Sharing Arrangements  530 kB

Oktober 2004Order

  China Update, October 2004
VAT Reform in Northeast Region  119 kB

September 2004Order

  PRC Client Alert, Issue 5, September 2004
SAT's Issuance of Final Regulations on Advance Pricing Arrangement (APA)  551 kB

August 2004Order

  PRC Client Alert, Issue 8, August 2005
The SAT releases implementation guidelines on the MAP  144 kB

April 2004Order

  China Update, April 2004
China Will Grant Full Trading Rights to Foreign Investors  112 kB

Dezember 2003Order

  Doing Business in China
This book was prepared by EY, China. It was written to give the busy executive a quick overview of the investment climate, taxation, forms of business organization, and business and accounting practices in China.  210 kB

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