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The Dezan Shira & Associates online resources library is the essential guide for doing business in Asia. The library provides in-depth resources ranging from the analysis of the regulatory environment
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Monthly Archives: May 2011
SAT-Rundschreiben über den Steuerabzug der Mehrwertsteuer (VAT) bei Import
31. Mai – Die Staatliche Steuerbehörde (SAT) veröffentlichte am 12. April 2011 das Rundschreiben „Relevant Issues Regarding the Administrative Regulations on the Trial Implementation of the Comparison Prior to Deduction Policy Applicable to the Special Letter of the Customs Import Value-Added … Continue reading
Guangdong Issues Provisions Regulating the Administration of Foreigners
On March 3, 2011, Guangdong Province issued the Tentative Provisions of Guangdong Province on Foreigner Administration and Services (Government of Guangdong Province No.155), effective May 1, 2011, to regulate the administration of and optimize services for foreigners in Guangdong. Continue reading
India: Nuove e più veloci procedure di approvazione per lo start-up d’impresa
Secondo un funzionario del governo indiano, il gigante asiatico metterà presto a punto un sistema che permetterà di semplificare il processo di approvazione per i progetti d’avvio aziendale. Esso non solo incoraggerà gli investimenti esteri in India, ma aiuterà anche … Continue reading
La frode finanziaria sulle IPO cinesi negli Stati Uniti impone una migliore due diligence finanziaria
Il 2010 è stato un anno particolarmente ricco di eventi riguardanti le compagnie cinesi quotate nei listini americani. Ricordiamo, tra i maggiori titoli, il provider internet ChinaCache International Holdings Ltd quotato al Nasdaq, il rivenditore al dettaglio on-line China … Continue reading
Beijing Announces Wage Bases for 2011 Social Security Payments
Based on Beijing’s average annual wage level RMB50,415 in 2010, the Beijing Municipal Bureau of Human Resources and Social Security announced the wage bases for distinct employees’ social security payment in 2011. Continue reading
China SAT Issues Circular on Deduction of Import VAT
On April 12, 2011, the State Administration of Taxation (“SAT”) issued the Circular on Relevant Issues Regarding the Administrative Regulations on the Trial Implementation of the “Comparison Prior to Deduction” Policy Applicable to the Special Letter of the Customs Import Value-Added Tax (“VAT”) Payment (“Customs’ Tax Payment Letter”) in Certain Areas (Guoshuihan [2011] No. 196, “Circular”). Continue reading
Dezan Shira & Associates erläutern neue Regeln zum Betrieb eines Repräsentanzbüros (RO)
18. Mai – Dezan Shira & Associates erläuterten vor einer interessierten Zuhörerschaft, die nicht selten selbst von den Änderungen betroffen ist, die neuen Regularien zum Betrieb eines Repräsentanzbüros (RO) in China, die zum Beginn des Jahres in Kraft traten. Olaf Griese, Regional Partner und Fabian Knopf, … Continue reading
Common HR Issues Facing FIEs in Vietnam
Even though they are usually better off than local Vietnamese companies, it seems that many foreign invested enterprises (FIEs) established in the country encounter hardships to follow the general evolution in terms of human resource (HR) management. Continue reading
Vietnam’s MoIT Shortens Procedures for Certificate of Origin
On March 21, 2011, the Vietnamese Ministry of Industry and Trade (MoIT) issued a circular regulating the issuance of the certificate of origin (C/O) for goods being exported. Continue reading
China SAT Issues Announcement Clarifying Circular on Equity Transfer by Non-resident Enterprises
On March 28, 2011, the China State Administration of Taxation (SAT) issued the Announcement Regarding Several Issues on the Administration of Non-resident Enterprise Income Tax (EIT) (Announcement 24), which clarifies certain terms in the Circular on Strengthening the Administration of EIT on Gain Derived from Equity Transfer Made by Non-Resident Enterprises (Guo Shui Han [2009] No. 698) (Circular 698) issued by the SAT in December 2009. Continue reading
