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Asia Pacific Dbriefs Guide 

Program guide
Download  the latest Asia Pacific Dbriefs Program Guide (PDF Format).

Staying connected to all the latest issues and strategies is a challenge. That's why Deloitte offers Dbriefs, live webcasts that give you valuable insights on important developments affecting your business in Asia Pacific.

 

Special Edition

India Budget 2009: Will India march ahead?
8 July, 5:00 p.m. HKT (GMT +8)
Host: Steve Towers
Presenters: Sunil Shah, Rohinton Sidhwa and Krupa Venkatesh

 

The Annual Budget will be announced by the Finance Minister of India on 6 July. This important event will be of interest to both local and foreign investors as the economy continues to grow despite recessionary trends elsewhere. We’ll discuss:

  • The key tax amendments, changes and initiatives.
  • How these changes will enable businesses to plan ahead.
  • What will these changes mean for foreign investments.

India's budgets always throw up interesting opportunities and obstacles. Learn more about them and how they apply to your business.

 

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Country Focus

Regulatory developments in Australia: Remuneration and share plans
21 July, 11:00 a.m. HKT (GMT +8)
Host: Jon Finlay
Presenters: Paul Baillie, Stephen Burke and Sandra Buth

 

Regulatory developments may significantly change how Australian companies and multinationals with operations in Australia reward their employees, both in and out of Australia. What should you know? We’ll discuss:

  • Regulatory responses to the remuneration framework of executives and employees issued by the Productivity Commission and the Australian Prudential Regulatory Authority.
  • Proposed new termination payments legislation impacting directors and all executives disclosed in the annual remuneration reports.
  • The proposed new rules governing the taxation of equity awards to apply from 1 July 2009.

Explore the implications of the new remuneration framework proposed by Australian authorities, along with other key tax and regulatory developments impacting equity awards throughout the Asia Pacific region.

 

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International Tax

Are tax havens dead?
30 July, 12:00 p.m. HKT (GMT +8)
Host: Steve Towers
Presenters: Leonard Khaw, Gary McIver and Jonathan Stuart-Smith

 

In the past year, tax havens have been attacked from many directions. Are tax havens effectively dead from an international tax planning perspective? We’ll discuss:

  • Which countries are being labeled as tax havens?
  • Attacks on tax havens, including U.S. international tax proposals, OECD’s business restructuring initiative and information-exchange list of uncooperative countries, and tax authorities who deny treaty benefits to shell companies.
  • The future viability of tax havens in international tax planning, including the best use of tax haven companies in the future.

Learn about important changes taking place in international tax laws and their impact on business use of tax havens going forward.

 

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China Spotlight

Repatriation of cash and profits generated in China: Finding a smooth path home
5 August, 12:00 p.m. HKT (GMT +8)
Host: Leonard Khaw
Presenters: Daisy Kwun and Vicky Wang

 

Globally managing cash flow is a key focus area for multinational corporations, especially during a global economic downturn. What regulatory, foreign exchange, and tax rules should Chinese companies consider in their cash and profit repatriation strategies? We’ll discuss:

  • An overview of various cash repatriation strategies in the context of China.
  • An update on recent regulatory, foreign exchange, and tax developments that impact repatriation strategies.
  • Why the issue of trapped cash arises, best practice for avoiding it, and strategies for addressing it when it does occur.

Learn about effective cash and profit repatriation strategies that can help improve the cash flow of your corporate group and its overall return on investments.

 

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Transfer Pricing

Year-end planning: Don’t get caught short on transfer pricing
12 August, 12:00 p.m. HKT (GMT +8)
Host: Keith Reams
Presenters: Fiona Craig and Parikshit Datta

 

Every year, more tax authorities in the Asia Pacific region are enacting transfer pricing legislation, which means business as usual is not an option for multinational companies. What strategies can help ease your compliance burden and address the risk of large tax adjustments? We’ll discuss:

  • An update on the latest Asia Pacific regulatory and legislative developments.
  • Ways companies might better use transfer pricing to avoid costly adjustments and penalties.
  • Leading practices for incorporating transfer pricing into year-end tax planning.

Learn how a well thought-out and strategic transfer pricing plan can help unlock tax planning and compliance opportunities while addressing the growing risk of transfer pricing tax controversy.

 

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Country Focus

A fine line – tax considerations for Asian investment in the Australian resource
25 August, 11:00 a.m. HKT (GMT +8)
Host: Stuart Cioccarelli
Presenters: Ian Crisp and Peter Madden

 

With capital shortfalls forcing Australian mining companies to seek alternative sources of funding, opportunities abound for Asian investors to acquire strategic Australian resource assets. While reduced asset values make the transactions attractive, can tax structuring be the difference between a good and great deal? We'll discuss:

  • Typical Australian inbound investment structures for Asia Pacific entities.
  • An overview of Australian mining tax legislation.
  • Australian tax on repatriation of funds and ultimate exit.
  • Common tax-planning challenges and mistakes encountered recently.

Gain insights on the impact of the global financial crisis and fallen commodity prices on the Australian resource sector and how effective tax planning can improve return on investments there.

 

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India Spotlight

Recent international tax law cases: Is India moving in a new direction?

27 August, 2:00 p.m. HKT (GMT +8)
Host: Steve Towers
Presenters: C. A. Gupta and Sunil Shah

 

The Indian judiciary recently announced game-changing rulings on key areas of international tax. Revealing significant shifts in the interpretation of treaties and the approach of Indian judicial thinking, what could these rulings mean to foreign companies operating in India? We'll discuss:

  • Rulings on permanent establishments, including Worley Parsons Services Pty Ltd. and Golf in Dubai LLC.
  • Characterisation of royalties and fees for technical services, including ISRO Satellite Centre and Intertek Testing Services India P. Ltd.
  • Non-discrimination clause, including DaimlerChrysler India Pvt. Ltd.

Gain insights on the latest in international tax law changes in India and how they might impact your operations in that country.

 

 Register for this webcast

 

India Spotlight

Transfer pricing controversies in India: Do corporate taxpayers have a chance?
15 September, 2:00 p.m. HKT (GMT +8)
Host: Paul Riley
Presenters: Partho Dasgupta and S. P. Singh

 

Transfer pricing tax authorities in India have become very aggressive, often ignoring business and economic realities. What positions have tax tribunals and courts have taken in response and what can companies in India do to defend their positions? We'll discuss:

  • Recent controversial issues and rulings involving selection of comparables and tested parties, multiple-year versus single-year data, and acceptability of adjustments.
  • Possible proactive approaches, taking into account economic and business factors and the recent rulings, supported by robust documentation.
  • Mutual Agreement Procedure as a possible alternative dispute resolution mechanism in the absence of Advance Pricing Agreement process.

Learn how appellate authorities are shaping transfer pricing laws in India and options for reducing the risk of transfer pricing controversies.

 

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International Assignments

Proposed changes to U.S. expatriate tax laws: No safe haven left unturned?
17 September, 12:00 p.m. HKT (GMT +8)
Host: Russell Bird
Presenters: Gus Kang and Ellen Tong

 

Series of new requirements have been promulgated by the U.S. Internal Revenue Service (IRS) and U.S. Treasury Department that directly affects U.S. taxpayers. In addition, the Obama administration may take additional measures to further enforce the following new regulations enacted in 2008. What will all these changes mean for U.S. residents and citizens? We'll discuss:

  • The new expatriation rules, including how covered expatriates will be taxed under mark-to-market provision.
  • The new TDF 90-22.1 Report of Foreign Bank and Financial Accounts reporting rules.
  • Proposed new individual income tax provisions, including restated top income tax rates and increased long-term capital gains tax rate.

Gain an overview of these landmark proposals and their potential impact on individuals.

 

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China Tax Webcasts 德勤在线 - 中国税务

大企业税务风险管理
7月28日,上午11时-下午12时 (香港时间, GMT +8)
主持人:林绥
主讲人:钢特木尔及李晓晖

大企业风险管理指引的颁布意味着企业面临的税收征管环境正在发生着巨变,企业自身的税务风险管理被提到前所未有的高度。目前大部分中国企业缺乏系统化和制度化应对控制税务风险的机制,处理税务风险的方式是被动的、应急性的、临时的。因此将控制税务风险的杂乱无序状况变成规范的预防性机制是很多企业急需解决的问题。企业必须从建立税务风险内控系统入手以适应税收征管新模式。税务风险内控系统的建立也将使大企业税务风险的预防发现和解决处置上升到制度化层面,对企业的长期战略发展和整体风险管控制度的完善带来积极的影响。在本网络讲座我们将讨论:

  • 企业如何应对税务征管方式的新变化
  • 企业如何构建税务内部风险控制制度
  • 企业税务内部风险控制实务及典型案例分析
  • 企业内部税务风险控制与整个企业内部控制体系的关系及企业内部税务风险控制基本框架

 注册参加此网络讲座

新企业所得税法下的会计与税务处理差异
9月23日,上午11时-下午12时 (香港时间, GMT +8)
主持人:林绥
主讲人:罗永昌及周侃颖

随着新企业所得税法的实施和中国会计准则的改革,衍生出会计与税务处理差异的问题,此问题为会计和税务专业人员带来一大挑战。本网络讲座将为您剖析在新企业所得税法下,哪些项目基于税法和会计制度的差异而需要做出调整。我们将讨论:

  • 企业所得税法收入业务处理与会计准则相关收入确认比较分析
  • 企业所得税法扣除项目处理与会计准则相关业务比较分析
  • 企业所得税法下资产计税基础与会计准则的资产会计计量比较分析

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Japan Tax Webcasts 日本の税制 

2009年度インド予算案セミナー
-インドはさらなる飛躍を遂げるのか-
2009年7月22日, 12:30 - 1:30 p.m. (香港時間 GMT +8)
(今回は、7月8日のWebcast “India Budget 2009: Will India march ahead?”と同様の内容を日本語で解説いたします。)
司会進行:小林 繁明
講師:宮原 智子、斉藤 暢子

インドでは5月に行われた総選挙で与党国民会議派が大幅に議席を伸ばし、さらなる経済改革が期待されています。新内閣によるインド年次予算案は、7月6日にインドの財務大臣により発表されます。世界的な経済後退の中でもインド経済は成長を続けており、インドの新予算は国内、海外の投資家にとって重要な関心事と言えます。 このセミナーでは次の点に焦点を当て、解説を行います。

  • 税制の主要な改正点
  • 改正が事業活動に及ぼす影響と将来への対策
  • 改正が外国からの投資に及ぼす影響 等

インドの新予算は常に、いくばくかの難しさを伴いつつ、将来に対する機会を提供してきました。新予算が皆様の事業にとってどのような影響を与えるのか、また施行前に取るべき対策等についてご説明いたします。

 このWebcastに登録する

日本の移転価格税制執行状況アップデート
-法人税収減少の下での移転価格税制執行の厳格化傾向-
2009年9月2日, 11:00 a.m. - 12:00 p.m. (香港時間 GMT +8)
司会進行:金子 智彦
講師:福島 節子、藤森 康一郎

経済のグローバル化の中、日本において事業活動に従事する多国籍企業の多くが昨今の世界的不況の影響を強く受けており、これらの企業からの法人税収が大幅に減少しています。このような背景の下、日本の課税当局は歳入確保を目的に、移転価格税制の執行を厳格化する傾向がみられます。
今回は、国外関連者と取引を行う日本法人や日本の関連者と取引を行う海外法人にとっての関心事である、移転価格税制の執行についての最近の日本の課税当局の動向を、実際の調査事案をベースとしたケーススタディ等を交えながら、以下のポイント別にわかりやすく解説します。

  • 日本の移転価格税制の概要
  • 国外関連者に対する寄附金
  • 法人税収と移転価格調査件数の関係
  • 最近の日本の課税当局の動向
  • ケーススタディ
  • 事前の対策 等

企業情報データベースの導入など、日本の課税当局の移転価格調査手法も変化してきており、このような状況も踏まえた対応方法についてもコメントします。

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M&A Services Webcasts 并购服务 

M&A in China – A Rough Road Ahead for Cross-Border Automotive Transactions? 
中国并购交易 :汽车行业跨境并购前路坎坷吗?
23 July, 10:00 – 11:00 a.m. HKT (GMT +8) (English session); 11:30 a.m. - noon HKT (GMT +8) (Putonghual session)
Host: Ronald Chao
Presenters: Tony Ng and Yi-Wen Qian

No end is in sight for the intense merger and acquisition activity that is reshaping the global automotive industry. In this volatile environment, what key challenges and opportunities lay ahead for China-based and foreign companies? We’ll discuss:

  • An overview of the current global automotive markets
  • Deloitte’s view on the future of the automotive industry
  • Snap shot on the China automotive markets
  • Challenges on conducting cross-border M&A transactions

Gain insights on key trends and issues your company should address to prepare for your next automotive M&A transaction.

Register for this webcast (English session)

7月23日, 上午10时 –11时 (香港时间, GMT +8) (英文版); 上午11时半 –下午12时半 (香港时间, GMT +8) (普通话版)
主持人: 曹文正
主讲人: 吴兴良及钱以文

全球汽车行业的格局正在通过大规模的兼并收购进行重新洗牌,而这一变化目前还看不到结局。在这一动荡环境之下,中国企业和外国企业的主要挑战和机遇在哪里?我们将探讨:

  • 全球汽车行业现状概述
  • 德勤对未来汽车行业的看法
  • 中国汽车市场一瞥
  • 跨境并购交易的主要挑战

请收听此次节目以了解汽车行业的主要趋势以及您的企业在下次汽车行业并购活动中可能面临的问题。

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Overseas Mining Investments: M&A Challenges, Approaches, and Structures in China
海外矿业投资:中国企业进行并购的挑战、方法以及结构 
18 August, 10:00 – 11:00 a.m. HKT (GMT +8) (English session); 11:30 a.m. - noon HKT (GMT +8) (Putonghua session)
Host: Anita Ding
Presenters: Karl Baker and Sam Li

China’s recent economic and social development has driven unprecedented demand for resources to develop infrastructure and drive production. As Chinese companies look overseas to feed this demand, what is and is not working in terms of significant outbound M&A transactions? We’ll discuss:

  • Recent outbound mining M&A activities and trends involving Chinese companies.
  • Key challenges for Chinese companies, including tax issues.
  • A robust M&A approach for China outbound mining investments.
  • An overview of deal structuring and tax-aligned supply chain management for Chinese enterprises expanding overseas.

Explore key trends and issues your company should consider in preparing for its overseas M&A transaction in the mining sector.

 Register for this webcast (English session)

8月18日, 上午10时 –11时 (香港时间, GMT +8) (英文版); 上午11时半 –下午12时半 (香港时间, GMT +8) (普通话版)
主持人: 丁建萍
主讲人: 王文杰及李晓晖

中国近来的经济社会发展带来了前所未有的资源需求以支撑基础设施建设和生产发展。随着中国企业开始放眼海外市场来寻求满足这一需求,大型的海外并购交易有哪些需要注意的地方?我们将探讨:

  • 近期与中国有关的对外矿业并购活动和趋势。
  • 中国企业面临的主要挑战,包括税务问题。
  • 中国企业对外进行矿业投资的完备方法。
  • 中国企业海外扩张的交易结构以及节税的供应链管理概况。
我们将探寻主要趋势并讨论您的企业在准备矿业交易时需要考虑的事项。

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China’s Overseas Oil and Gas Investments: Opportunities and Challenges of Exploring a New Frontier
中国石油天然气海外投资:拓展新边界的机遇和挑战 
9 September, 10:00 – 11:00 a.m. HKT (GMT +8) (English session); 11:30 a.m. - noon HKT (GMT +8) (Putonghua session)
Host: Timothy Klatte
Presenters: Ivan Wong and Andrew Zhu

Chinese oil companies are involved in the sale and purchase of almost every major upstream oil and gas asset around the world today. Based on a number of these recent M&A transactions, what are some of the most common issues and considerations Chinese companies face in overseas oil and gas deals? We’ll discuss:

  • Recent China outbound oil and gas M&A activities and trends in the global market.
  • Key challenges for Chinese companies, including tax issues.
  • An overview of deal structuring and tax-aligned supply chain management for Chinese enterprises expanding overseas.

Learn about key trends and issues affecting your company as it prepares for overseas transactions in the oil and gas sector.

  Register for this webcast (English session)


9月9日, 上午10时 –11时 (香港时间, GMT +8) (英文版); 上午11时半 –下午12时半 (香港时间, GMT +8) (普通话版)
主持人: 周永汉
主讲人: 王文杰及朱桉

当今全世界几乎每一宗重要石油天然气上游资产的交易中都能看到中国石油公司的身影。基于近期的几宗并购案例,中国企业的海外油气并购交易中常常的交易问题有哪些?我们将探讨:

  • 近期中国企业在全球石油天然气行业的海外并购活动和趋势
  • 中国企业面临的主要挑战,包括税务问题
  • 中国企业海外扩张的交易结构以及节税的供应链管理概况。

我们将探寻主要趋势并讨论您的企业在准备石油天然气交易时需要考虑的事项。

注册参加此网络讲座 (普通话版)

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