Financial Statement Fraud – Signs & Case Studies
Based on evidence from past financial crises, instances of financial statement fraud will increase in the near future. It is anticipated that the discovery of such cases dramatically increases approximately two years after the beginning of an economic downturn as fraudulent activities. Y L Cheung, Partner, Forensic & Dispute Services, Deloitte, shared his insights on the recent trend in financial statement fraud, with analysis of a few major cases.
2011/07/11
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目前，由於外匯管制，在中國內地進行對外支付所涉及的稅務問題甚為繁複。國內對利息、特許權使用費等的預提稅率是10%，但中港的稅收安排下的預提稅率是7%，企業應如何處理才可享受此優惠稅率？此外，如果是對外支付服務費，所涉及的稅務和付匯程式就更複雜，外商在進行付匯時應準備甚?憑證和證明文件，以確保履行稅務申報和納稅義務，避免罰款或匯款時間的延誤？ 本會誠邀德勤會計師事務所稅務主管吳潔卿女士及稅務總監劉麗卿女士為我們講解非貿付匯的涉稅處理、最新程序及法規，及進行非貿付匯的注意事項等。吳潔卿女士專責為跨國企業提供有關中國大陸的稅務籌劃及稅務合規服務，而劉麗卿女士亦具有多年從事中國稅務的經驗。歡迎會員踴躍參加，與兩位資深的中國稅務專家共同討論，分享觀點，交流經驗。
2009/10/06
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China's M&A Market: Opportunities Under the New M&A Tax Rules
How is China's M&A market faring after the promulgation of Merger & Acquisition Tax Rules on April 30, 2009? What do these regulations mean to corporations and investors? How can stakeholders utilize them to defer or reduce tax payment? To answer these and other questions, Alan Tsoi, and Kam Poon, from Deloitte Touche Tohmatsu presented the at the Chamber's June 15 roundtable luncheon the key provisions of the new M&A Tax Rules.
2009/06/15
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Foes or Friends? Latest Developments in the Hong Kong Tax Environment
Hong Kong's distinct advantage of having a simple and low tax system is widely seen as the main reason for its stunning rise to prosperity. However, with Hong Kong's tax environment changing faster than it has in recent memory, it is important to understand the evolving risks and opportunities your business is facing. At the Chamber's January 21 roundtable luncheon, Philip Wong, and Anthony Lau from Deloitte Touche Tohmatsu tax services, helped members understand the impact of some of the recent developments in Hong Kong tax that may have far reaching implications to business.
2009/01/21
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此項新税收措施對本港廠商在內地投資將有何影響？廠商應如何部署以盡量利用新措施帶來的優惠？本會誠邀德勤華永會計師事務所有限公司深圳分所税务合夥人吳潔卿女士及德勤•關黃陳方會計師行稅務總監劉麗卿女士為我們講解新措施及如何掌握新契機。吳潔卿女士專責為跨國企業提供有關中國大陸的稅務籌劃及稅務合規服務，而劉麗卿女士亦具有多年從事中國稅務的經驗。歡迎會員踴躍參加，與兩位資深的中國稅務專家共同討論，分享觀點，交流經驗。
2008/12/08
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