Workshop广州地区反避税最新动态与实务案例解析

Workshop

广州地区反避税最新动态与实务案例解析

活动介绍：

反避税工作是税收财政职能和经济调控职能在国际空间的拓展和延伸，也是跨境税源管理的重中之重。当下我国积极参与国际经济发展的新形势下，税务机关对反避税工作的重点如何安排，工作思路是怎样，取得了哪些成果，又将会有怎样的发展？

反避税是一项国际性、专业性、理论性和实践性都很强的工作，既要注重国内规则的完整性和超前性，又要注重与国际规则的相互协调。《一般反避税管理规程（试行）》此时的出现有何深意，OECD的BEPS又将带来哪些变化？

对外支付实务中，针对大额劳务费和特许权使用费支付的反避税调查和针对股息红利的非居民税收检查，已在各地逐步开展。广州的企业是否已经收到通知，会造成一些什么影响？

货物购销，无形资产转让和使用，以及集团内提供劳务是企业普遍遇到的关联交易情形，也是税务机关重点监管的对象。转让定价的方法如何选择，什么情况下需要把商标的费用计入商品成本，集团服务的真实性和受益性该如何评判？

作为F-council反避税系列活动之一，本期活动邀请到安永国际税务咨询服务资深税务专家，给大家带来广州地区反避税最新动态与实务案例解析。

本期价值要点：

最新动态提示：广州地区反避税工作情况介绍；一般反避税管理规程意见征求稿的解读；BEPS的介绍及未来的影响；对外支付反避税调查

实务案例分享：货物购销，无形资产转让和使用，集团劳务三大情形实务解析

活动特邀分享嘉宾

李政 总监 安永国际税务咨询服务-转让定价

李雁 合伙人 安永国际税务咨询服务-转让定价

流程安排

13:00 签到

13:30 国际动态及全球转让定价热点

l  BEPS报告及行动计划

l  联合国转让定价手册

l  全球转让定价热点调查

l  应对策略

14:15 国内转让定价最新动向

l  近期重要文件分析

l  调查趋势

l  应对策略

15:00 茶歇

15:20 案例分享及企业行动方案参考

l  货物购销

l  无形资产转让和使用

l  集团内提供劳务

l  融资安排

l  预约定价安排谈签

16:45 问答环节

17:00 活动结束

Introduction

Tax anti-avoidance is the extension of tax functions in international area and the vital issue for cross-border tax management. Under the current situation that China actively participates in the international economic development, how would tax authorities arrange their working focus? What’s their working methodology? What has been achieved? How about the future?

Tax anti-avoidance is an international, professional, theoretical and practical work. It should lay emphasis on both internal integrity and external coordination. Why would General anti-avoidance management procedures (Trial) come up at this time? What difference would OECD’s BEPS bring about?

In external payment practice，anti-avoidance investigation on large payment of service fee and royalty and non-residential tax thematic inspection of dividends, have been gradually carried out in the country. Whether Guangzhou companies received any notice? What would be the result?

Purchase and sale of goods, transfer and use of intangible assets, and provision of services within group are the common situation of related party transactions. How to choose the TP method? When should we count label fee into cost? How to define service as true and beneficial?

As one of F-Council Tax anti-avoidance series, we invite senior firm expert, to share the updated situation of tax anti-avoidance and analysis the practical cases.

Key Value

Updated situation highlight: introduction of tax anti-avoidance in Guangzhou area; analysis on General anti-avoidance management procedures (Trial); comments on BEPS; anti-avoidance investigation on large payment

Practical cases sharing: TP cases under Purchase and sale of goods, transfer and use of intangible assets, and provision of services within group

Speaker

Jean LI   Partner   ITS-Transfer Pricing

Carter LI   Director   ITS-Transfer Pricing EY

Agenda

13:00 Registration

13:30 Hot issues in global transfer pricing

14:15 Latest news in domestic transfer pricing

15:00 Tea Break

15:20 Case Sharing and corporate action plan

l  Purchase and sale of goods

l  Transfer and use of intangible assets

l  Provision of services within group

l  Financing arrangement

l  APA talk

16:45 Q&A

17:00 The End

以往相关活动：

2014年8月15日反避税新政解读与实操经验分享

2014年8月14日国际税收管理2014深圳反避税新政解读及筹划实践分享

2014年5月30日江苏省反避税政企交流会