Global Indirect Tax Brief brings together articles on international VAT/GST developments, written by KPMG member firms' VAT /GST professionals worldwide and will be of interest to anyone managing VAT /GST in an international business environment.
This edition of frontiers in tax is devoted to developments in the Asia Pacific region — relatively unscathed by the crisis and continuing to offer evidence of dynamism and growth, but not without challenges.
A number of these consequences are explored by KPMG's indirect tax specialists within the guide, along with summaries of the key indirect tax regimes across the region.
In this paper, KPMG compares R&D tax benefits across ASPAC for small & medium enterprises and large companies. We describe in detail the R&D tax schemes for 16 countries within ASPAC, including qualifying factors and corresponding benefits.
This publication provides potential investors with information about the investment opportunities, incentives, business regulations, and the tax system in Thailand. The publication is in Chinese.
In 2005, the Australian Customs along with all other WCO members endorsed the SAFE Framework, which includes providing benefits to businesses that meet supply chain security standards and best practices.
In this video, Kari Pahlman, ASPAC Leader for KPMG's Global Transfer Pricing Services gives an update on the key trends in transfer pricing in the ASPAC region.
As of 1 January 2012, goods imported or exported using the Trans-Tasman trade agreement are required to qualify for duty free treatment using only the change in tariff classification rule.
The prospects of winning in New Asia have never been brighter. The report aims to give you a sense of the current climate in Asia Pacific, some hurdles to expect and tips on navigating your way to success.
The Malaysian indirect tax regime comprises mainly of taxes administered by the Royal Malaysian Customs and Excise Department (RMCED). These include import duty, export duty, excise duty, sales tax and service tax.
With the long term global trend towards increased indirect taxation likely to continue, businesses operating in Asia Pacific need to ensure that they have the right mix of corporate income tax and VAT/GST management resources in place.
This publication will familiarise companies with the important elements necessary to craft and implement a proactive and cost-effective customs management plan.
The government of the People's Republic of China will soon be undertaking very significant taxation reforms. The proposed reforms, which are expected to commence with a pilot programme in Shanghai in 2012.
The article examines the changes and challenges in the Asia Pacific transfer pricing landscape.
Bridging the gap between Transfer Pricing and Customs Valuation
Changing obligations for import of computers and television sets and export controls on defense and strategic in Australia.
This gives you an update on the recent M&A Tax changes with a focus on Australia, China and India.
Cutting through the complexity of the ASEAN-China Free Trade.
KPMG's "Asia Pacific Transfer Pricing Guide" is a collection of country-specific describing variations in local transfer pricing regimes in the region. Each update provides a summary of important regulatory changes and other information.
Changes to the Australian Duty Concession Programs.
This publication from KPMG International's Asia Pacific indirect tax network provides insights and summaries of the key indirect tax systems across 21 jurisdictions in the Asia Pacific region.
US requests comments on Proposed U.S.-Trans-Pacific Partnership Free Trade Agreement.
Welcoming Trade in 2010.
ASEAN-India Trade in Goods Agreement takes off.
This report is an overview of the basic tax rules applying to funds and other international investment structures across 17 Asia-Pacific countries, including China and Hong Kong SAR.
This fact sheet explains how global companies can create efficiency and cost savings in their cross-border transactions during economic downturn.
Certain goods removed from 2009 "Catalogue of Prohibited Goods for Processing Trade".
This summary guide assists businesses with planning for some of the practicalities of expanding across the region.
Managing customs valuation and customs-related transfer pricing risks.
Multinational corporations are seeking to eliminate costs in their international supply chains in the economic downturn. Customs related strategies which may have not been leveraged during more prosperous times should now be revisited.
China and Singapore implement a free trade agreement.
This brochure outlines the business and investment services offered in Australia by KPMG to aide the Chinese market.
This booklet provides the investor with an introduction to Thailand and its investment potential as well as basic information on investment incentives, business regulations, and taxes.
This fact sheet explains the importance coordinating transfer pricing and customs valuation strategies in Asia Pacific.
This report aims to provide insight in the investment management industry in Asia Pacific region. Discussion over the recent developments will also be included in this report.
The survey of 35 banks across Asia Pacific address the trends and issues during the implementations of Basel II.
Many companies have expanded their in-house sourcing teams in Asia Pacific over recent years. This report discusses issues and challenges facing specialist sourcing companies in the region and how they are adapting to this dynamic environment.
This report discusses some of the transfer pricing and customs valuation issues for Consumer Markets companies in Asia Pacific.
Electronics companies in Asia are constantly changing their business models and relocating production and other processes around the region. This paper discusses some of the tax implications that can arise as a result.
This report provides an overview of India's economic growth, sectoral developments, social and legal background and potential business and investment opportunities that the future holds.