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China
TMF Group
CAS 21 affects foreign invested enterprises in China and their subsidiaries who are required to follow CAS.
Dezan Shira & Associates
Taxation affects almost all aspects of doing business in China.
Dezan Shira & Associates
To achieve full compliance, foreign invested enterprises (FIEs) in China need to follow the specified audit and tax compliance procedures established by the government.
DeHeng Law Offices
审计机关对前款所列财政收支或者财务收支的真实、合法和效益,依法进行审计监督。
India
Amicus Legal
The Finance Act 2016 introduced provisions relating to Country by Country Report (CbCR) and Master File pursuant to adoption of OECD's BEPS Action Plan-13 in India.
Legasis Partners
One of the greatest roadblocks on the path of sustainable and collective economic growth is the abuse of economic power and the collection of wealth through illicit means.
SKS Law Associates
This article aims to study intellectual property audit and its importance in the management of intellectual assets of organizations.
AZB & Partners
SEBI, on July 18, 2019, has issued a consultation paper on Policy Proposals with respect to Resignation of Statutory Auditors from Listed Entities.
Dhaval Vussonji & Associates
It seems that adding notes to accounts and qualifying the financial statements are no more a sufficient safety net in the minds of the statutory auditors.
TMF Group
In examining the likely impact of the standard locally, India's vibrant but highly fragmented retail sector stands out.
TMF Group
India has implemented practices and reformed policies to improve the business climate for all investors.
S&R Associates
The roles of various gatekeepers of corporate governance, such as auditors, independent directors and credit rating agencies, has increasingly come under scrutiny as a response to the various financial scandals that shook corporate India –
Khaitan & Co
The Kotak Committee Report on Corporate Governance had recommended certain changes to the regulatory regime for group audit.
Singh & Associates
On 1ST March 2018 Union Cabinet approved the establishment and functioning of National Financial Reporting Authority, followed by approval by capital market regulator Securities Exchange Board of India.
Singh & Associates
Rule 6 elaborates on the function of recommending accounting and auditing standards.
SKP Business Consulting LLP
Earlier this month, .India's Central Board of Direct Taxation (CBDT) had vide notification dated 18 December 2018 prescribed timelines with respect to the furnishing of Country-by-Country Reporting
SKP Business Consulting LLP
In India, CbCR filings have been made applicable from Financial Year 2016-17, modeled majorly on OECD's recommendations in Action Plan 13 of the BEPS project.
S.S. Rana & Co. Advocates
India is an increasingly favoured business hub offering numerous commercial opportunities.
S.S. Rana & Co. Advocates
The mode of communication channelizes transmission for linking one person to another.
SKP Business Consulting LLP
Action Plan 13 of the BEPS project anchored by the Organisation for Economic Co-Operation and Development (OECD) and G20 had set out an extensive framework for Transfer Pricing Documentation.
DNV & Co
The CBDT has by issue of a notification no. GST 666(E) dt. 20th July, 2018 included certain clauses to be reported in the tax audit report prescribed u/s 44AB in the Form No. 3CD.
NovoJuris Legal
Ind AS 11 Construction Contracts and Ind AS 18 Revenue is omitted.
SKP Business Consulting LLP
Pursuant to the introduction of the Indian Accounting Standards (Ind AS) vide notification dated 16 February 2015, by the Ministry of Corporate Affairs (MCA), companies covered by...
AJSH & Co
An audit is more than a formality, it is a necessity to protect your business and encourage it to thrive. Early warnings, open communication and pragmatic resolution of issues are the essential features.
TMF Group
Outlined below is what companies need to do differently to keep up with play.
Singh & Associates
The Reserve Bank of India had notified that scheduled commercial banks (excluding Regional Rural Banks) shall follow the Indian Accounting Standards...
New Zealand
Chapman Tripp
This changed accounting standard has a broad range of impacts on lessees' reported financial position and performance.
Chapman Tripp
The Financial Markets Authority (FMA) will perform its audit quality reviews in-house, using FMA staff and contractors.
Philippines
TMF Group
Philippines jumps 9 places from 2017 ranking to be 16th in the world, as ranked in the TMF Group's Financial Complexity Index 2018. Here's what you need to know about the country's financial compliance environment.
Singapore
TMF Group
TMF Group's latest Global Business Complexity Index for the Accounting and Tax sector details the key trends affecting business complexity.
TMF Group
TMF Singapore, a leading provider of business services to clients operating and investing globally, has received its OSPAR attestation for payroll, and is one of the first payroll service providers...
Shook Lin & Bok
These new initiatives will serve to further bolster Singapore's top position in regional corporate governance rankings and hopefully drive greater investor activity and interest.
BDO LLP
Establishing an effective internal audit function is hardly a revolutionary topic. Most if not all would agree that internal audit has a higher chance of success when it is structured on an organisation's risks and needs.
South Korea
TMF Group
Following amendments to an act ("The Act on External Audit of Stock Companies, etc") on October 31, 2017, many joint stock and limited companies operating in South Korea now have to face mandatory external audits.
Thailand
Frank Legal & Tax
With annual accounts, also referred to as the annual financial statements, the bookkeeping closes the respective business year.
Vietnam
Dezan Shira & Associates
Companies are advised to double-check their accounting system, taking care to spot possible VAS non-compliance issues.
TMF Group
Total foreign direct investment surged over 40% in 2017 and is poised to expand further in the years ahead, with the government easing restrictions on foreign companies.
TMF Group
Vietnam is no longer one of the 10 most financially complex countries in the world for business, dropping to no. 11 from no. 5 in TMF Group's second annual Financial Complexity Index 2018.
TMF Group
The Vietnamese government recently issued official notes to clarify administration penalties.
TMF Group
Only Turkey, Brazil, Italy and Greece are more complex for businesses than Vietnam, while China and India also make the global top 10 in the inaugural Financial Complexity Index.
Ecovis Global
Having applied in Vietnam for nearly 10 years, Accounting Law 2005 has revealed a number of limitations when it comes to comparison with the development of the economy.
TMF Group
Brazil, Italy, France, Mexico among the top 10 most complex while the Cayman Islands, BVI, Jersey, Hong Kong make up the least complex places in the world for financial compliance.
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