This article discusses international tax developments and has been prepared by professionals in the member firms of Deloitte Touche Tohmatsu.
Carroll & O'Dea
This paper was prepared for the first Television Education Network Pty Ltd annual Business Acquisition Law Conference.
This article considers the resignation and replacement of an auditor within the context of a competitive tender process.
The article outlines the three main areas of ASIC's focus of concern for 2014 financial reports and how to address them.
Haiwen & Partners
The MOU was a first step toward resolving an impasse regarding oversight by the PCAOB of auditors of Chinese US-listed companies.
Ernst & Young
The current business environment presents a constant stream of
both challenges and opportunities. Against this backdrop of change,
the market's expectation is for sustained, year on year
Angela Wang & Co.,
Commercial Franchising is a successful business model around the world. It is also a fast growing business trend in China. It is estimated that there are more than 2,600 franchise operations in China (ranking number one in the world) involving more than 168,000 franchise outlets in more than 60 industries in 2006.
Pinsent Masons LLP
The incremental globalization of commercial law is a trend that few in this area have still to notice. As relentless as that trend may be, it still lags far behind developments in international trade. This discrepancy is the source of legal risk and is particularly acute in the export of advanced manufactured goods into China.
The new Companies Ordinance (Cap 622) (the "new CO") came into force on 3 March 2014.
Clyde & Co
On 12 July 2012, the Companies Bill was passed by the Legislative Council marking a significant milestone in the development of Hong Kong’s company law.
Private equity firms who wish to take such companies private will face an increasingly difficult environment.
Sit Fung Kwong & Shum
Several Provisions of the Supreme People’s Court on the Trial of Compensation Cases for Tort Involved in the Audit Business of Accounting Firms.
Accounting for investments in a fund’s financial statements has historically been relatively straightforward – almost always at fair value.
Nishith Desai Associates
Supreme Court has held that the books of account of telecom service providers would be subject to CAG audit.
D.M. Harish & Co.
Computation of profits and gains of business on presumptive basis.
The 3rd edition of the Confederation of Indian
Industry's (CII) IFRS Summit 2011 (Summit) was held on 18
May 2011 at the Taj Mahal Palace, Mumbai.
Here are some facts that the average Westerner may not know about India. It now offers some of the largest software and systems developers in the world - TCS and Infosys, for example, turnover more than US$2 billion in revenue. India is the second fastest-growing economy in the world, according to the British High Commission.
K.F. Jetsey & C.
Recently India’s Prime Minister Dr. Manmohan Singh, during his visit to UN, invited business enterprises in UK and USA to invest in India.
Despite the enormous buying clout of mega-merchants like Wal-Mart, Target and Carrefour, fast-moving consumer goods (FMCG) companies have actually outperformed retailers in the capital markets over the past decade. From 1994-2003, the mean annual total return for the top 25 U.S. and European FMCGs was 11.8% compared with 9.6% for the top 25 retailers, a nearly 25% difference.
Russin & Vecchi
Vietnam has specific rules to identify documents that must be preserved and the periods that they must be preserved.