Our collection of resources based on what we have learned on the ground
Resources
infographic
Corporate Income Tax and Minimum Alternative Tax by Business Type in India
- November 2012
- Members Access
For different business types in India, the corporate income tax (CIT) and minimum alternate tax (MAT) are different.
Q&A
What are the types of permanent establishments (PE) in India?
- November 2012
- Members Access
There are three permanent establishments in India, which are as follows: Fixed Place Permanent Establishments - A fixed place of business, with a degree of permanence, at which business is wholly or partially carried out. Agency Permanent E...
Q&A
What are the important concepts in determining a permanent establishment (PE) in...
- November 2012
- Members Access
Important concepts in determining a permanent establishment include: Business Connection - If there is no business connection between a non-resident entity and a resident-entity, the resident entity may not be a permanent establishment of the non-...
Q&A
How to close wholly owned subsidiary (WOS) in India?
- November 2012
- Members Access
A wholly owned subsidiary can be wound up as per the guidelines issued by the act in consultation with Ministry of Corporate Affairs (MCA). The procedural aspects involved in winding up involve: Approval of Shareholders and Creditors; Affidavit f...
Q&A
For limited liability companies, what are the legal requirements for board meeti...
- November 2012
- Members Access
The Companies Act makes it mandatory for limited liability companies (including wholly owned subsidiaries) to hold a meeting of the board of directors every quarter. Minutes of these meetings should be approved and signed by the chairman, bound and a...
Q&A
For limited liability companies, what are the legal requirements for annual gene...
- November 2012
- Free Access
Requirements for an annual general meeting include: Shareholders who are unable to physically attend any annual general meetings may appoint any natural person as their proxy, with a minimum of two shareholders or authorized representati...
infographic
Mandatory Benefit of Social Insurance in China
- October 2012
- Free Access
The diagram shows the mandatory benefit of five social insurances and housing fund, contributed by both the employer and employee.
magazine
Sozialversicherung und Lohnbuchhaltung
- October 2012
- Members Access
Mit der Verabschiedung der Ãbergangsregelungen zur Teilnahme von in China arbeitenden Ausländern am Sozialversicherungssystem letzten Oktober wurde das âInnenlebenâ des Sozialversicherungssystems für ausländische Investoren noch...
magazine
Oneri sociali e gestione libri paga
- October 2012
- Members Access
Gli ingranaggi interni del sistema previdenziale cinese sono diventati ancora più importanti per l'investitore straniero a partire dall'entrata in vigore delle disposizioni provvisorie in materia di dipendenti stranieri in Cina.
Q&A
What is the stance of foreigner participation in social insurance in China?
- October 2012
- Members Access
Cities, including Shenzhen, Beijing, Xiamen and others, have implemented local implementing rules requiring foreign employees to enroll in the social insurance scheme and contribute to some (if not all) of the insurances, while others have yet to imp...
Q&A
What are the advantages of outsourcing payroll processing in China?
- October 2012
- Free Access
The benefits of outsourcing payroll services may include: Greater transparency; Increased processing efficiency and accuracy; Increased confidentiality; Full compliance with all laws and regulations; Guaranteed continuity of service provision;...
Q&A
What are the employer?s obligations to pay for mandatory benefits in China?
- October 2012
- Free Access
In the monthly payroll process, employers are required to pay company contributions for all of their employees, as well as divert employees’ individual contributions from their paychecks to the Social Insurance Bureau. Based on central governme...
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