Our collection of resources based on what we have learned on the ground
Resources
presentation
Explaining Monthly Payroll Work in China: What Does Your Payroll Manager Do?
- May 2015
- Free Access
This presentation by David Niu, Corporate Accounting Services Manager in Dezan Shira and Associates' Beijing office, discusses the basics of a monthly payroll system, with a sample timeline illustrating every step that should be taken.
DTA
Agreement Between The Government Kingdom Of Thailand And The Government Of The H...
- May 2015
- Free Access
Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income between Thailand and Hong Kong.
infographic
Krperschaftsteuer: Anforderung und Prfung
- May 2015
- Free Access
Eine Übersicht der Anforderungen der Körperschaftsteuer in ASEAN sowie den Ländern China, Hong Kong und Indien
infographic
Ease of Paying Tax Rankings
- May 2015
- Free Access
Ein Ranking des Schwierigkeitsgrades Steuern zu zahlen "Ease of Paying Tax", der ASEAN Länder sowie Hong Kong, China, Deutschland, den U.S.A., Italien und Indien
infographic
Einkommensteuer und Durchschnittseinkommen
- May 2015
- Free Access
Daten zum Durchschnittseinkommen von der Internationalen Arbeitsorganisation.
Q&A
What are the differences between the Chinese Accounting Standard (CAS) and the I...
- May 2015
- Free Access
Despite the ongoing convergence towards international standards, one must be aware of the following differences: Choosing a valuation method; China Accounting Standards (CAS) only allows fixed assets to be valued according to their historical cost...
Q&A
What are the expectations for the Generally Accepted Accounting Practices (GAAP)...
- May 2015
- Free Access
The 2014 Generally Accepted Accounting Practices (GAAP) is expected to be adopted by all medium and large-sized enterprises across Mainland China. The new PRC GAAP consists of: One basic standard providing guidance on practical issues 41 specific...
Q&A
What is 'mapping' in China?
- May 2015
- Free Access
As foreign companies follow different standards, the information from the Chinese subsidiary must be translated to fit into overseas parent company books. This procedure is known as mapping. There are two points to consider: 1. The divergence of Ch...
Q&A
How is accounting currency determined in China?
- May 2015
- Free Access
When a company chiefly does business in non-local currency, it then may choose the currency in which to conduct its accounting. When choosing currency, the company must consider the following factors: If the currency influences the sales pri...
Q&A
What procedures must be considered for before repatriating profits in China?
- May 2015
- Free Access
The remitting of profits does not need prior approval from the State Administrative of Foreign Exchange (SAFE). However it must show that all income taxes have been paid. The investor must present the following documents to the bank in order to prove...
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