The AEC fundamental freedoms are becoming a point of increased focus for international business. The AEC sets the foundations of a single market and production base allowing for the free movement of goods, services, investment, capital and skilled labor.
Global Indirect Tax Brief is a roundup of development in VAT, GST, Trade and Customs, and other indirect taxes around the world.
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.
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.