Our collection of resources based on what we have learned on the ground
Resources
podcast
The Implications of Hong Kong?s New Companies Ordinance for Private Businesses
- August 2014
- Free Access
Constance Chang, manager of company secretarial service in Dezan Shira & Associates’ Hong Kong Office provides insights into the new Hong Kong Companies Ordinance and its implications for private businesses.
podcast
Triggering Permanent Establishment Status in China presented by Angela Ma
- July 2014
- Free Access
Angela Ma, International Business Advisory associate, provides insights into how permanent establishment (PE) is triggered in China and some of the major tax implications associated with permanent establishment.
podcast
Setting up a Wholly Foreign Owned Enterprise in China presented by Angela Ma
- July 2014
- Free Access
Ms. Angela Ma,talks about the process of setting up a wholly foreign-owned enterprise (WFOE) in China.
podcast
Establishing a Representative Office in Vietnam
- July 2014
- Free Access
In this podcast we will introduce the advantages and the procedures of establishing a representative office in Vietnam and the alternatives to the RO once its mission is finished.
infographic
Two Methods for Calculating VAT in Vietnam
- June 2014
- Free Access
This infographic details the two methods for calculating value-added tax in Vietnam
Q&A
How should a foreign enterprise prepare an audit report in China?
- May 2014
- Members Access
All foreign-invested enterprises (FIE), including wholly foreign owned enterprises (WFOE), joint ventures (JV), and foreign-invested commercial enterprises (FICE), are required to hire external accounting firms to conduct and annual audit of the comp...
Q&A
What is the Chinese equivalent of the Generally Accepted Accounting Principles o...
- May 2014
- Members Access
The Chinese Accounting Standards (CAS) framework is based on two standards: the Accounting Standards for Business Enterprises (ASBEs) and Accounting Standards for Small Business Enterprises (ASSBEs). For most enterprises established in China, ASBEs a...
Q&A
What are the required documents representative offices (ROs) need to provide to ...
- May 2014
- Free Access
ROs are required to complete an AIC annual inspection between March 1 and June 30. Generally the following documents should be provided: Annual inspection report (the template will be distributed by AIC around March) Business registration certifi...
Q&A
Do representative offices (ROs) need to complete a tax reconciliation report of ...
- May 2014
- Free Access
ROs are obliged to complete a tax reconciliation report of CIT as part of their annual compliance. The report should be submitted to its local tax bureau by May 31. Usually an audit report is not required for ROs paying CIT based on a deemed profit s...
Q&A
Why is successful audit & compliance crucial to a foreign-invested entity?s (FIE...
- May 2014
- Members Access
External audit is crucial to FIEs because it provides more accurate financial information, and a review through an outsider’s eye can more effectively dig out flaws in the company’s internal control and financial data. It is also a goo...
Q&A
Which R&D expenses are deductible from a company?s taxable income in China?
- May 2014
- Members Access
The following R&D expenses are deductible from a company’s taxable income in China: Basic pension, basic medical insurance, unemployment insurance, work-related injury insurance, maternity insurance and housing funds contributed by the e...
Q&A
What is the corporate income tax (CIT) treatment on cross-border secondment of e...
- May 2014
- Members Access
When a non-resident enterprise (NRE) dispatches personnel to China to provide services, and the NRE normally examines and assesses the performance of the dispatched personnel, and is wholly or partially responsible for their performance, the NRE will...
Enquire for more information about our services, and how we can help solve challenges for your organization
Contact Us