Our collection of resources based on what we have learned on the ground

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Q&A

Was ist das ?substance over form-Prinzip??

Was ist das ?substance over form-Prinzip??

Steuerbehörden haben das Recht, bestimmte Steuervorteile aus Transaktionen vorzuenthalten oder sogar ganz abzulehnen, falls es klar ist dass die beteiligten Instanzen nur auf eine Steuerreduzierung hinarbeiten. Dieses Prinzip behandelt Rechtlichkeit...

Q&A

Indien: Welche Aktivitäten sind im Rahmen der ausländischen Direktinvestitionen ...

Indien: Welche Aktivitäten sind im Rahmen der ausländischen Direktinvestitionen ...

Es sind alle Produktionsaktivitäten bis zu 100 % ausländische Investitionsanteil erlaubt. Ausnahmen sind: • Waffen und Munition, Sprengstoff und mit Verteidungsausrüstung, Fluggerät und Kriegsschiffen verwandte Objekte •...

Q&A

Indien: Welche Geschäfte darf ein Verbindungsbüro in Indien ausführen?

Indien: Welche Geschäfte darf ein Verbindungsbüro in Indien ausführen?

Ein Verbindungsbüro in Indien hat lediglich die Berechtigung als Repräsentation der Muttergesellschaft/ Unternehmensgruppe in Indien zu sein,

Q&A

Welche Änderung soll es im Gesellschaftsgesetz geben?

Welche Änderung soll es im Gesellschaftsgesetz geben?

Ab Mitte 2013 werden die Änderungen im Gesellschaftsgesetz in Kraft treten. Diese bieten den Unternehmen größere Flexibilität, regulatorische Hürden und Compliancekosten werden reduziert und sollen die Unternehmensfü...

presentation

Setting up a Business in India

Setting up a Business in India

A presentation from Dezan Shira & Associates highlighting the different modes of entry, the types of legal entities, the special agreements and general compliance in India.

Q&A

What are some of the rules and regulations surrounding transfer pricing in Vietn...

What are some of the rules and regulations surrounding transfer pricing in Vietn...

According to Circular 66/2010/TT-BCT, the company needs to submit the transfer pricing declaration application together with its annual corporate income tax return. The company is also recommended to take any some significant steps so that they ...

infographic

Comparison between China wages with other Asian countries

Comparison between China wages with other Asian countries

This infographic details the different amount of minimum wage across countries in Asia and draws comparisons with China.

Q&A

What does being a beneficial owner in China entail?

What does being a beneficial owner in China entail?

A beneficial owner refers to a person that has ownership and control over the income and rights or properties from which income is derived. The person is generally engaged in substantive business activities (i.e., manufacturing, trade and management ...

Q&A

What types of joint ventures (JVs) are available for foreign firms and investors...

What types of joint ventures (JVs) are available for foreign firms and investors...

Entering into a joint venture (JV) with a local company can provide benefits such as brand exposure for foreign firms in the Indian market while avoiding the risks associated with establishing local branches or subsidiaries. Licensing JVs entail an I...

infographic

Service Fees between China and Overseas Entities

Service Fees between China and Overseas Entities

This infographic details the exchange of service fees between the foreign-invested enterprise in China and its parent company abroad.

infographic

Annual Compliance Timeline in China

Annual Compliance Timeline in China

A timeline outlining the process for annual tax compliance, including the steps which need to be taken and the deadlines which must be met.

presentation

China?s New Representative Office Regulations

China?s New Representative Office Regulations

A presentation by Richard Hoffmann, Senior Associate, introducing new regulations for representative offices in China as well as the new penalties imposed on those who do not comply.

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