16.07.2013 Views

KPMG, Kina - finansielle og skattemæssige ... - Dansk Erhverv

KPMG, Kina - finansielle og skattemæssige ... - Dansk Erhverv

KPMG, Kina - finansielle og skattemæssige ... - Dansk Erhverv

SHOW MORE
SHOW LESS

Create successful ePaper yourself

Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.

Skattemæssige udfordringer <strong>og</strong> muligheder<br />

Tænk <strong>skattemæssige</strong> konsekvenser<br />

tidligt ind i jeres <strong>Kina</strong> forretningsplan <strong>og</strong><br />

undgå ekstra skat<br />

Indkomstkorrektioner, bøder, renter <strong>og</strong><br />

eventuel<br />

Dobbeltbeskatning<br />

Ofte kontant<br />

Skatteoptimering<br />

© 2013 <strong>KPMG</strong> Statsautoriseret Revisionspartnerselskab, a Danish limited liability company and a member firm of the <strong>KPMG</strong> network of<br />

independent member firms affiliated with <strong>KPMG</strong> International Cooperative (<strong>KPMG</strong> International), a Swiss entity. All rights reserved.<br />

APA (Advanced Pricing Agreement)<br />

Kildeskattebetalinger <strong>og</strong> dansk kredit<br />

lempelse<br />

Toldsatser <strong>og</strong> -betalinger<br />

"China principal"<br />

Overvej lokationer, som tilbyder diverse<br />

fordele eller lempelser<br />

Ny dobbeltbeskatningsoverenskomst<br />

Transfer Pricing<br />

- fokus på dokumentation, management fees,<br />

royalty <strong>og</strong> lokalt udviklede Intellectual Property<br />

Rights (IPR)<br />

7

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!