Printables – Your selection
Issue China
The following publications match your selection:
 | Global megatrends 2009
This newly-available report presents an Ernst & Young 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
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 | 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
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 | Tax Alert – July 2007
Tax Authorities Request Detailed Information on Related-Party Transactions from over 400 Foreign Invested Enterprises
120 kB
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 | 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
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 | 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
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 | 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
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 | 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
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 | 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
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 | 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
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 | Doing Business in China
This book was prepared by Ernst & Young, 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
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 | 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
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 | 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. Ernst & Young’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 sectors,
political context, and practical transaction considerations and challenges surrounding deal-making in this
attractive Asian powerhouse.
4840 kB
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 | 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
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 | 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
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 | 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.
81 kB
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 | 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
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 | 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.
152 kB
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 | 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
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 | 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
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 | 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 (SAT) in the last few years indicates that the Chinese tax authorities are determined to take a more centralized and stringent approach to enforcing transfer pricing laws.
152 kB
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 | 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
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 | 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.
144 kB
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 | 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
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 | 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 countries, 16%.
157 kB
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 | Tax Aspects of Doing Deals in China
The Transaction Lifecycle: Strategic Analysis - Opportunity Analysis - Transaction Development - Negotiation Advice & Execution - Transaction Effectiveness
139 kB
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 | 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
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 | Doing Business in China
…Have you considered the impact of Rmb Revaluation on your planned Chinese investment?
112 kB
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 | Doing Business in China
This book was prepared by Ernst & Young, 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.
211 kB
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