China commerce: Trade with China more than doubles. June 16, 2011.…
The VAT is 17% where a product is sold at the price of RMB 2000 with the cost of RMB 1000, then seller has to pay RMB 170 tax for the profit made.…
to the conduct of business are taken when it differs from the place of incorporation. 2 A person owns a fixed establishment in the Kingdom or any Member State, and the fixed establishment is referred to as any fixed place of business other than…
A start-up has been defined as a business set-up by a resident individual, AOP or a company having turnover up to PKR 100 Million in the last five tax years, registered and certified by the Pakistan Software Export Board (PSEB) as an information…
在塞浦路斯的直接投资（例如不动产、工厂、土地、商业事务、股票、金融资产）达1000万欧元。. 2. 申请人必须设立塞浦路斯公司/集团公司，该公司平均每年的年营业额至少为1000万欧元，并且申请人雇用的员工至少有三分之一是塞浦路斯共和国的公民。. 3. 申请人将向塞浦路斯引入新的创新科技项目，包括研发中心（须视限制条件）。. 4. 申请人在塞浦路斯的银行存有金额达1500万欧元的个人存款（或由其控制的公司现金存款或信托资产），存款期限为五年定期。. 5.…
Reanda UK breakthrough in Accountancy Age Top 100 UK CPA firms ranking 2016; rank up 10. September 14, 2016.…
Reanda Malaysia to provide consultancy services to more than 600 participants in “One Belt One Road Malaysia-China Economic Conference”, Kuala Lumpur, Malaysia. July 16, 2015.…
Ltd ("Vietvalues") today has six partners with over 100 staff and offices in Ho Chi Minh City and Hanoi, offering a wide range of auditing, advisory, taxation and accounting services.…
Through more than 20 years development, Reanda has formed a sizable international accounting network with more than 25 branches or strategic alliances in major cities of China like Beijing, Shanghai, Harbin, Xiamen, Hong Kong etc.…
SERVICES. Reanda Certified Public Accountants LLP. Management consultancy service. Providing local and overseas latest financial information, accounting standards, policy information; Providing financial and economical assessment reporting o…
SERVICES. Reanda Certified Public Accountants LLP. Taxation services. We provide professional taxation services as follows: Tax audit; Tax advisory. Serves as tax advisor, provides updating on tax policies and regulations, advises on tax pla…
SERVICES. Reanda Certified Public Accountants LLP. Accounting and assurance service. Familiar with China Accounting Standard (CAS) and International Accounting Standard (IAS), providing assurance service to local and overseas investor: annua…
SERVICES. Reanda Certified Public Accountants LLP. Corporate capital restructuring and listing service. Familiar with the Listing Rule, Company Law and Regulation, integral design of corporate capital framework and financing structure for pu…
SERVICES. Reanda Certified Public Accountants LLP. Corporate services. Versed in the PRC Law and regulations, able to provide a full range of corporate services: book-keeping. Company registration. Registration of changes in registered capit…
SERVICES. Reanda Certified Public Accountants LLP. Valuation service. Providing the following services through our professional team of specialists: Assets auction , transfer, mortgage, guarantee and leasing. Merger and acquisition, sale off…
SERVICES. Reanda Certified Public Accountants LLP. Merger and acquisition service. Identify potential investment or acquisition targets. Assist in respect of acquisition / merger transactions in negotiation. perform due diligence works on me…
Reanda China Ranks 15th among Top 100 China Accounting Firms. August 1, 2011.…
在接受调查的1000家中小企业中，有55%位于伦敦和英国东南部的企业受到了技术短缺的困扰，而英国中部地区受此困扰的企业比例则为36%。. 从事建筑行业的企业所面临的挑战最大，有61%的企业表示目前招聘困难。. 英国目前正在为触发第50条做准备，有22%的参与调查企业称，脱欧将对他们招聘技术工人带来负面影响。. 在所有期待能够在未来12个月有所发展的企业中，有16% 表示他们正在计划招聘新员工以提高生产和收入。.…
According the 2015/16 Hong Kong Budget announced on 25 February 2015, the surplus for 2014/15 is HK$63.8bn, 6 times higher than originally projected.…
外资可持股100% 明年开放17服务次领域. December 20, 2011. 2011年12月19日 07:14. 为了激励外资在国内的投资活动，政府将在明年1月开放至少7个服务次领域。. 贸工部部长拿督斯里慕斯达法指出，这些服务次领域包括快邮、技术与职业中学教育、特殊学生的技术和职业中学教育、技能培训、百货商店与专卖店、焚化服务以及会计与税务。. 开放国际学校领域. 他透露，国际学校领域将于明年3月开放，并让外资参与投资。.…
Reanda CPAs LLP is nominated for the 2017 top 100 brands of Beijing business service industry. June 29, 2018.…
罗伯特·古德维尔（Robert Goodwill）对同僚表示，英国离开欧盟后，将向每个来自欧盟的技术工人每年征税1000英镑。. 英国商会总干事亚当·马歇尔（Adam Marshall）说：. “对欧盟雇员征税，将为企业雇佣合适的人才增加不必要的开支和官僚障碍，另外此项不受欢迎的技术移民收费将在今年晚些时候对非欧盟工人产生影响。特别是小企业将受到这一成本增加所带来的打击。”. 相关事务所. 利安达香港…
Changes are provided by the Decree of the Government of Russia of 25.08.2017 N 1006. 2.4. Evasion of payment of insurance premiums shall be regarded as a crime since August 10, 2017.…
兩國三個工作組要在年內運轉起來，穩步落實兩國有關合作規劃和備忘錄以及重大經貿合作項目，力爭雙邊貿易額2017年達到1000億美元。同時，擴大兩國本幣互換、本幣結算，為經貿合作提供金融支持。. 第三，積極擴大相互投資。優先推動互聯互通項目，中國政府鼓勵本國企業以多種方式同越南開展投資合作，歡迎越南企業赴華投資。. 第四，深化在東盟框架下的合作。中方不久前提出未來十年中國和東盟"2+7"合作框架，中國和東盟雙方還將啟動自貿區升級版談判，加快推進區域經濟一體化。.…
一项有超过1000名参与者参加的調查显示，有42%的企业认为雇佣限制会损害其运营，而仅有15%的企业已经开始准备相应的应对措施。. CIPD的劳动力市场分析师格温·戴维斯（Gerwyn Davies）说：. “在移民政策开始变化的同时，采取一些过渡性措施对英国政府来说至关重要。. 这将确保一些依赖欧洲移民的企业能够在正式脱欧之前，有时间检查他们的招聘、培训和发展策略，以应对招工困难以及技术短缺。”. 脱欧之后欧盟预算分摊仍将继续.…
Non-juridical organizations（人格のない社団等）Capital of JPY100 millions or belowTaxable income of JPY8 millions or below22% (18%) Taxable income of more than JPY8 millions 30% Capital of more than JPY100 millions or30% 3.…
A base rate entity is a company that both: • has an aggregated turnover less than the aggregated turnover threshold– of $50 million for the 2019–20 income year. • 80% or less of the assessable income is base rate entity passive income – this…
According to calculation and research results, rule of income has been amended from "previous year audit income has to be no less than RMB 16 million" to "previous year income has to be no less than RMB 80 million with no less than RMB 60 million…
Parent-Subsidiary Directive, which prohibits withholding taxes on dividends flowing between E.U. companies when the shareholding is greater than 10%.…
and the State Administration of Taxation promulgated the Notice on Implementing the Inclusive Tax Deduction or Exemption Policy for Small and Micro Enterprises, which stipulates that: (a) Small-scale VAT payers whose monthly sales are less than…
The investments that were disposed of should not have been listed before the effective date of the Income Tax Law, which came into effect on 13 Jumada al-Thani 1425 AH, corresponding to July 30, 2004 AD.…
Parent-Subsidiary Directive, which prohibits withholding taxes on dividends flowing between E.U. companies when the shareholding is greater than 10%.…
A new study reveals that more than three quarters (77 per cent) of UK small and medium-sized enterprises (SMEs) are feeling confident about their future, despite the Brexit-related challenges and uncertainties ahead.…
the definition of permanent establishment also includes a building site or construction or installation project or any supervisory activities in connection with such site or project constitutes a permanent establishment only if it lasts more than…
If the company elect for 15% tax from profit than minimal mandatory tax cannot be less than 1% of revenue. This 1% tax is payable even company incur losses. 3.…
The limit of NPR 1000 has been increased to NPR 2000 for eligibility of deduction of expenses without Tax Invoice. e. The claim of 1/3rd additional depreciation by special industries has been included in Annexure 2 of the Income Tax Act.…
In other words, if the interim tax payment computed by making pro forma tax return is smaller than 50% of the prior year tax payment, then it would be advisable to prepare pro forma tax return in order to pay less interim tax to save cashflow…
· The budget deficit is nearly 11% greater than the 9.73 trillion Naira in anticipated revenue.…
The second lockdown in Greece lasted much longer than the first. Also the cases and victims of the pandemic were much more than in March 2020 when the first cases were diagnosed in Greece and the first lockdown started.…
This means that on an annual basis, exports have continued to grow at a faster pace than imports for a twelfth consecutive month, which has helped to reduce the overall trade deficit by £13.8 billion in the year to July 2018.…
This means that on an annual basis, exports have continued to grow at a faster pace than imports for a twelfth consecutive month, which has helped to reduce the overall trade deficit by £13.8 billion in the year to July 2018.…
An entity that is a member of a multinational entity group (MNE Group) that has a consolidated total income of not less than EUR 750 million.…
A new study reveals that more than three quarters (77 per cent) of UK small and medium-sized enterprises (SMEs) are feeling confident about their future, despite the Brexit-related challenges and uncertainties ahead.…
Forecasts for the Greek economy show growth in 2024 ranging from 2.3 to 2.9%, much higher than the European average expected at 1.2% according to the Commission.…
These awards were officially announced on 26 May 2011 in Hanoi when VACPA and MOF celebrated the 20th Anniversary Ceremony of the independent auditing profession in Vietnam (1991 - 2011). b) Mr Nguyen Thanh Sang (Managing Partner of Vietvalues…
applicable tax deduction for allowance for bad debts, only i) small to medium-sized company and ii) bank, insurance company and other similar legal entity can be eligible to deduct all of its allowance for bad debts while iii) legal entities other than…
Home. Insights. Local insights. Greece: Unified Real Estate Ownership TAX (UREOT). November 30, 2018. On September 2011, the Greek Government announced a new property tax. This tax applies to all the property owners in Greece. Greek authorit…
the definition of permanent establishment also includes a building site or construction or installation project or any supervisory activities in connection with such site or project constitutes a permanent establishment only if it lasts more than…
General of Taxes. 3. 1 (one) application only for 1 (one) Tax Collection Letter; except when the Tax Assessment Letter, the Letter of Correction Decision, the Objection Decision, the Appeal Verdict or Reconsideration Decision was issued more than…
“Permanent Establishment (PE)” means a place where a person wholly or partly carries on a business, and includes the following places; (1) a place where a person wholly or partly carries on a business through an agent, other than a general agent…
Bilateral trade between Cambodia and Hong Kong rose more than 22 per cent year-on-year in 2011, according to data from the Hong Kong Trade Development Council, whose regional base is in Hanoi.…
However, this rule 95% will be voided for any company that has taxable sales equal to or greater than 500 million yen in its assessment year starting from April 1, 2012.…
Government spending next year will total more than $3 billion, a 16.2 percent increase from the $2.6 billion set aside for 2012, according to a draft of the national budget obtained Friday.…
Bigger than people think. But it’s also more interesting and positive than people think.”. The rapid changing of the audit profession. “ESG is big. Bigger than people think. But.…
It may receive the right to fully deduct exceeding borrowing costs if it can demonstrate that the ratio of its equity over its total assets is equal to or higher than the equivalent ratio of the group.…
Bigger than people think. But it’s also more interesting and positive than people think.”. The rapid changing of the audit profession. “ESG is big. Bigger than people think. But.…
Business profits that are sourced in NZ by reason of performing contract services for more than 92 days in NZ will only be exempt from NZ income tax if overseas contractor (“OC”) does not have, nor is deemed to have a permanent establishment…
Buyers of residential properties, who hold more than one residential property mortgage, can now only borrow up to 70% of a property’s value, as compared to 80% previously.…
Generally, companies are considered to be related if there is a shareholding relationship of more than 50 percent.…
Under the current consumption tax law, in light of the burdens a small-sized company may encounter, a newly established corporation (small-sized company) with initial paid-in capital of less than JPY10 million can apply for the Special rule of…
