企業(yè)全球化之布局與租稅管理-資料下載頁
2025-10-10 10:12本頁面
【正文】 e assets (patents, trademarks, goodwill, customer list, etc.) upon conversions of fullfledged manufacturer to toll manufacturers, and sales and marketing distributor status to limited risk distributor or sales and marketing support pany ? Remuneration to toll manufacturer will be arm’s length based upon local functionality and risk profile ? Remuneration to limited risk distributor will be arm’s length based upon local functionality and risk profile 28 捌、有效管理供應(yīng)鏈的稅賦 (續(xù) ) Key Tax Considerations and Strategies Cont’d ? Substance ? Transactional Substance contractual allocation of risks to Hubco and legal ownership of inventory by Hubco ? Physical Substance physical presence of key individuals with control over significant functions and risks of the business within Hubco ? Other Issues ? Business purpose ? PE issues of principal pany ? VAT/Customs 29 捌、有效管理供應(yīng)鏈的稅賦 (續(xù) ) Key Tax Considerations and Strategies Cont’d ? Impact on current relationships with tax authorities ? Audits and other current controversy ? Current tax rulings ? Legal and regulatory ? Existing contracts with customers and suppliers ? Transfers of existing manufacturing licenses ? Environmental licenses and permits ? Transfers and ownership of intangible assets ? Regulatory approval ? Prohibition on foreign ownership of trading panies 30 捌、有效管理供應(yīng)鏈的稅賦 (續(xù) ) Key Tax Considerations and Strategies Cont’d ? Human resource issues ? Impact on performance measurement system ? Public perception/corporate citizenship ? Adaptability of existing IT systems 31 Overview of Ernst amp。 Young’s Supply Chain Tax Planning Process Corporate Tax Transfer Pricing VAT amp。 Customs Legal ERP Systems Accounting Phase 2 High Level Assess ment Phase 4 Evaluation Cost/Benefit Analysis Phase 1 Preparation, Scoping amp。 HighLevel Feasibility Phase 3 Strategy and Development Phase 5 Future State Design Phase 6 Implementation 捌、有效管理供應(yīng)鏈的稅賦 (續(xù) ) 32 玖、結(jié)論 唯有充分研究及瞭解國際租稅相關(guān)規(guī)定才能順利推動企業(yè)全球化之佈局 , 並有效節(jié)省稅賦成本，保障企業(yè)營運成果，進而創(chuàng)造企業(yè)及投資大眾最大的利益。 謝謝指教 !
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