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In the current complex and changeable economic environment, the execution results of the transfer pricing of the inter-group affiliated transactions of multinational enterprises are likely to deviate from the expected goals, resulting in the profit and loss level of the affiliated transactions being lower than expected or the retention of excess profits. In order to deal with the adverse effects of these deviations and effectively manage the potential tax risks, multinational enterprises can manage the annual execution results of transfer pricing between related enterprises through the year-end adjustment of transfer pricing. The European Chamber Nanjing Chapter invited KPMG expert team to exchange and share the latest development and practice of transfer pricing adjustment at the end of the year.
在当前复杂多变的经济环境下,跨国企业在集团内部关联交易转让定价方面的执行结果很可能与预期目标出现偏离,导致其在关联交易中所取得的损益水平不及预期或者留存了超额利润。为了应对这些偏差所带来的不利影响并有效管理潜在的税务风险,跨国企业可以通过转让定价年末调整来管理关联企业之间转让定价的年度执行结果。欧盟商会南京分会特邀KPMG专家团队为企业带来转让定价年末调整最新发展和实践的交流分享。

  • 2024-01-22 | 15:30 - 17:00
  • KPMG Nanjing Office

Since 2008, the policy of deducting research and development (R&D) expenses for tax purposes has been formally recognized in legal terms. In order to encourage innovation and technological progress, and to assist businesses in enhancing their competitiveness and sustainable development capabilities, in recent years, the scope of the R&D expense deduction policy has gradually expanded.

  • 2023-12-14 | 14:30 - 16:30
  • Dun'an New City, 4th Floor, Alan's Western Restaurant

Cost management remains a prominent concern for foreign businesses operating in China in 2023, especially for manufacturers and SMEs facing economic uncertainties and tax-related challenges.
In today's rapidly changing business landscape, effective risk management directly translates into costs. To enhance business resilience, companies must adhere to several key components and tactical approaches for cost management in China.
In this seminar, the European Chamber Nanjing Chapter is pleased to invite Shirley Chu, Manager with Tax Advisory Service team and Simon Laube, Assistant Manager with the International Business Advisory team, at Dezan Shira & Associates, to share valuable insights on cost control solutions from tax, HR, and business perspectives, with a particular focus on China-specific tax avoidance arrangements and workforce optimization.

  • 2023-11-28 | 15:00 - 16:30
  • Pacific Restaurant

European Chamber and Shenzhen Bureau of Commerce is jointly organizing this Shenzhen - EU Enterprises Dialogue on Industrial Policies for European Chamber members who wish to communicate their policy questions and interests with Shenzhen government.

This event will be in both Chinese and English.

  • 2023-10-26 | 09:30 - 12:00
  • The InterContinental Hotel Shenzhen, Barcelona Hall
Members only

您是否对深圳市[2023]31号文件《深圳市境外高端人才和紧缺人才2021年纳税年度、2022年纳税年度个人所得税财政补贴申报指南》有所疑虑?是否担心在2021和2022年度个税财政补贴的申请和审核中遇到挑战?那么,我们特别为您准备了一场不容错过的专题研讨会!
Do you have concerns about Shenzhen's [2023]31 document, " Guidelines for the Application of Financial Subsidies for Individual Income Tax in the 2021 and 2022 Tax Years for Overseas High-end Talents and Scarcely Needed Talents in Shenzhen "? Are you worried about facing challenges during the application and review process for the fiscal subsidies for personal income tax in 2021 and 2022? If so, we have prepared a not-to-be-missed special seminar just for you!

深圳市近期发布了新版指南,对申请人资格、申报单位条件以及申请材料等方面进行了重要调整。这意味着在您的税务申请过程中,可能会面临一些困惑。为了协助您充分理解政策要点、分享实际操作经验,以便按时完成2021和2022年度的个税财政补贴申请和审核工作,中国欧盟商会华南分会荣幸地邀请到了金融和税务工作组副主席张少玲和德勤中国的专家,将在这场专题研讨会上与您深入探讨深圳市新政策。
Shenzhen has recently released a new version of the guidelines, making significant adjustments to qualifications for applicants, conditions for reporting entities, and required application materials. This means that you may encounter some confusion during your tax application process. To assist you in fully understanding the key policy points, sharing practical operational experiences, and ensuring the timely completion of your applications and reviews, the European Chamber of Commerce in South China is honoured to invite the Vice Chair of the Finance and Taxation Working Group, Janet Zhang, and experts from Deloitte China to delve into Shenzhen's new policies at this special seminar.

  • 2023-09-15 | 14:00 - 16:00
  • 9th Floor, China Resource Building, 5001 Shennan East Road, Shenzhen
Members only

After a rapid exit from the zero-COVID policy, there is a lot happening across the country’s economic and tax landscape. We could start to see a return to robust consumer spending, driving a return to slow-but-steady domestic growth in key markets. Meanwhile, the continuous expansion and opening of China's capital market have provided a range of innovative new investment channels and opened potential M&A opportunities. Of course, the new opportunities bring fresh international taxation challenges. There are several key dimensions to the current changes in the economy and trade and investment climate that are impacting China’s tax and regulatory policies and enforcement approaches. The European Chamber Nanjing Chapter is pleased to invite KPMG China to share insights on China’s latest supply chain trends and recent hot spots in international taxation in the following topics.

  • 2023-08-25 | 08:30 - 10:00
  • 7F, VIP room, Kwee Zeen, Sofitel Nanjing Galaxy Suning 索菲特苏宁银河大酒店7层锦厨自助餐厅VIP Room

This Webinar will focus on the draft VAT law of the People's Republic of China, interpret the VAT law in detail, and interpret the key points to improve the understanding of the VAT law. Better understanding of the law and more conscientious compliance with tax obligations. In order to better understand the law and enhance tax awareness.
本次研讨会将聚焦《中华人民共和国增值税法(草案)》详细解读增值税法,并进行要点解读。更好的自觉地履行纳税义务,以便于更好的理解法律,并且提高纳税意识。

  • 2023-08-09 | 10:00 - 11:30
  • T&C Coffee

近三年来,海关将进口货物审价的重点转向了特殊关系影响成交价格的审查,特别存在转让定价安排的龙头跨国企业是海关审查的重要对象。由于海关往往倾向于认定企业整体利润率过高是因为进口价格过低导致,需要调高进口价格补税;而税务机关恰恰相反,倾向于防止利润率过低侵蚀所得税税基。现有海关和税务机关各自的价格预裁定和预约价格安排机制虽可在一定程度上提高企业对执法的预见性,但是由于缺乏协调机制,在两部门相互冲突的税收目标下,跨国企业制定转让定价安排仍然面临不确定的税务负担和冲突的审查标准。而且,实践中海关很少对价格作出预裁定,预裁定更多被应用于归类领域。

2022年5月18日,深圳海关和国家税务总局、深圳市税务局联合发布了《关于实施关联进口货物转让定价协同管理有关事项的通告》(深关税〔2022〕62号)旨在解决这一问题。据悉,本次协同管理系在海关总署和国家税务总局共同指导下形成的全国首例海关、税务转让定价协同管理的方案(简称“本次方案”),很可能对其他地方的海关和税务机关形成示范、推广效应,非常值得存在转让定价安排的关联进口企业,特别跨国企业的关注。为此,欧盟商会南京分会特邀德勤海关、税务专家结合过往应对海关转让定价审查的经验对本次方案中的重点内容做出分析、解读,供相关企业参考。

In the past 3 years, due to the lack of coordination mechanism, transnational enterprises still face uncertain tax burden and conflicting examination standards when making transfer pricing arrangements under the conflicting tax objectives of the Customs and the Taxation Bureau. Moreover, in practice, the customs seldom makes a preliminary ruling on the price, and the preliminary ruling is more used in the field of classification.

On May 18, 2022, Shenzhen Customs, the State Administration of Taxation and Shenzhen Municipal Taxation Bureau jointly issued the Notice on Matters Related to the Implementation of the Coordinated Management of Transfer Pricing of Related Import Goods (Shenzhen Tariff [2022] 62) to address this problem. It is reported that this coordinated management is the first coordinated management scheme of Customs and tax transfer pricing in China under the guidance of the General Administration of Customs and the State Administration of Taxation (referred to as "this scheme"), which is likely to have a demonstration and promotion effect on customs and tax authorities in other places, and is very worthy of the attention of related import enterprises with transfer pricing arrangements, especially multinational enterprises. Therefore, the European Chamber Nanjing invited the experts from Deloitte to review the customs transfer pricing and interpret the key content of this program combining with the past experience.

  • 2023-06-20 | 15:00 - 16:30
  • Deloitte Nanjing Office

The European Green Deal sets out a clear path towards realising the European Union (EU's) ambitious target of a 55 per cent reduction in carbon emissions compared to 1990 levels by 2030, and to become a climate-neutral continent by 2050. As part of the EU Green Deal, a proposal for a Carbon Border Adjustment Mechanism (CBAM) has been introduced to prevent the risk of carbon leakage. China exports more manufactured goods and services to the EU than any other country; therefore the CBAM proposal and the amendments adopted by the European Parliament on 22nd June 2022 have raised concern among Chinese stakeholders.

  • 2022-08-24 | 14:30 - 16:00
  • Zoom/European Chamber Office Beijing, Room C405

The ultimate goal of the Working Group Insight Session is to bring together the European Chamber members in Shanghai, and the local and national Chinese communities through the introduction and discussion.

We are pleased to invite you to this Finance and Taxation + Human Resource Working Group Insights event taking place Thursday 2nd September 2021 at 3:30pm at our Shanghai Office. In this event, the Finance and Taxation + Human Resource Working Group will introduce you who we are and what we are planning to do at this platform.

  • 2021-09-02 | 16:00 - 17:30
  • European Chamber Shanghai Office