Our collection of resources based on what we have learned on the ground
Resources
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...
magazine
Der Große Steuervergleich für Asien 2015
- April 2015
- Members Access
Im GroÃen Steuervergleich 2015 untersuchen wir die Steuersätze der zehn ASEAN Staaten sowie Indien, China, Hong Kong. Da sich das Investitionsumfeld in Asien stetig verändert, ist es von äuÃerster Bedeutung, immer auf dem aktuellsten S...
FTA
Free Trade Agreement between China and Hong Kong (Closer Economic Partnership Ar...
- April 2015
- Free Access
Procedures for the issuing and verification of certificates of origin.
FTA
Free Trade Agreement between China and Hong Kong (Closer Economic Partnership Ar...
- April 2015
- Free Access
Specific commitments on liberalization of trade in services
FTA
Free Trade Agreement between China and Hong Kong (Closer Economic Partnership Ar...
- April 2015
- Free Access
Definition of "Service Supplier" and related requirements.
FTA
Free Trade Agreement between China and Hong Kong (Closer Economic Partnership Ar...
- April 2015
- Free Access
Trade and investment facilitation.
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