China

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Welcome to the KPMG knowledge base of articles and publications that demonstrate our understanding of many of the complex business challenges and key issues faced by companies around the world.

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In the headlines

In the headlines

In the headlines provides a summary of new exposure drafts and standards issued by the International Accounting Standards Board (IASB) and on other relevant developments affecting current and future IFRS reporters.
Modified date: 5/22/2013
5/22/2013
Publication series; Regulatory update
Banknotes

Banknotes

This is an electronic newsletter which summarises key news stories in the China and Hong Kong SAR financial services sectors. It is issued each Monday morning covering stories in the previous week.
Modified date: 5/21/2013
5/21/2013
Business and industry issue; Publication series
Defining Issues

Defining Issues

Defining Issues
Modified date: 5/20/2013
5/20/2013
Publication series; Regulatory update
Hong Kong and Qatar sign a comprehensive double taxation agreement

Hong Kong and Qatar sign a comprehensive double taxation agreement

Hong Kong Tax Alert - Issue 13, May 2013
Modified date: 5/15/2013
5/15/2013
Publication series; Regulatory update
Restructuring Newsletter - Apr 2013

Restructuring Newsletter - Apr 2013

In this issue, we highlight i) Global Debt Sales publication, setting out the hot spots for sales of performing and non-performing loans around the globe; ii) Outlook on the IPO market for Hong Kong in 2013.
Modified date: 5/10/2013
4/25/2013
Business and industry issue; Publication series
IFRS Disclosure checklist: Interim financial reports - April 2013

IFRS Disclosure checklist: Interim financial reports - April 2013

This checklist assists in preparing interim financial reports in accordance with IAS 34 Interim Financial Reporting.
Modified date: 5/9/2013
5/9/2013
Regulatory update
Clarifications issued on when secondment creates Chinese taxable presence for foreign enterprises

Clarifications issued on when secondment creates Chinese taxable presence for foreign enterprises

China Tax Alert - Issue 9, May 2013
Modified date: 5/9/2013
5/8/2013
Publication series; Regulatory update
Uncertainty on the application of VAT pilot regime to foreign contractors

Uncertainty on the application of VAT pilot regime to foreign contractors

China Tax Alert: Energy & Natural Resources Focus - Issue 1, April 2013
Modified date: 5/9/2013
4/24/2013
Business and industry issue; Publication series; Regulatory update
KPMG Quarterly Review of China’s Economic Globalization (Q1 2013 – Chinese)

KPMG Quarterly Review of China’s Economic Globalization (Q1 2013 – Chinese)

This quarterly report analyses the macroeconomic situation of China and China’s outbound investments.
Modified date: 5/8/2013
5/7/2013
Business and industry issue
The 2013 Benchmark Survey on VAT/GST

The 2013 Benchmark Survey on VAT/GST

The 2013 Benchmark Survey on VAT/GST reveals valuable insights into emerging best practices, benchmarks and global and regional trends.
Modified date: 5/6/2013
4/30/2013
Business and industry issue; Survey report
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 Latest publications
China Tax Alert
5/23/2013
China Tax Alert - Issue 10, May 2013
New on the Horizon: Accounting for rate-regulated activities
5/20/2013
This New on the Horizon looks at the IASB's proposed interim guidance on accounting for regulatory deferral accounts by first-time adopters of IFRS.
Hong Kong Tax alert
5/15/2013
Hong Kong Tax Alert - Issue 13, May 2013
IFRS Disclosure checklist: Interim financial reports - April 2013
5/9/2013
This checklist assists in preparing interim financial reports in accordance with IAS 34 Interim Financial Reporting.
Hong Kong Tax alert
5/8/2013
Hong Kong Tax Alert - Issue 12, May 2013
China Tax Alert
5/8/2013
China Tax Alert - Issue 9, May 2013
KPMG Quarterly Review of China’s Economic Globalization (Q1, 2013)
5/7/2013
This quarterly report analyses the macroeconomic situation of China and China’s outbound investments.
Hong Kong Capital Markets Update
5/3/2013
In this issue, we highlight the regulatory developments during the first quarter of 2013 with a focus on matters of importance to directors, management and other persons who are responsible for regulatory reporting and compliance.