Ying Li is seeking a position as a Tax Manager or Tax Supervisor with an expected salary between RMB300K to RMB350K per year. She has over 4 years of experience providing tax consulting services at PwC in China, including tax due diligence, planning, compliance, and cross-border services. Her experience involves analyzing corporate income tax, VAT, withholding tax, and stamp duty for M&A deals across various industries in China. She is proficient in Chinese tax regulations and filing requirements. Ying Li holds a Master's degree in Accountancy from Arizona State University and a Bachelor's degree in Business Administration from Southeast University in China.
KRESTON BSG is a multidisciplinary firm, integrated by a team of experienced consultants , whose capacity allows to achieve success with its clients.
Complying within the legal terms and with the best international practices, KRESTON BSG competence is focused to the most efficient course of action of fiscal regulations, looking to fulfill the client’s duties as well as optimize their fiscal burden.
Tax Health Check Services, We provide the customer with the tax health check program that focus very much on the compliance position and tax filing procedures of your company
Doanh Duc Tax Consulting Corporation
www.doanhduc.com
Transfer pricing rules are the applicable regulations for transactions between related parties as defined by the Hungarian Act on Corporate Income Tax (CIT).
This international transfer pricing guide provides an overview of the different transfer pricing rules and regulations in key countries and details of how you can get further advice from Grant Thornton specialists who can help with:
• audit support
• documentation
• planning
• supply chain re-engineering
Transfer pricing rules are the applicable regulations for transactions between related parties as defined by the Hungarian Act on Corporate Income Tax (CIT). Read more about the important details in our latest 2019 Transfer Pricing Overview.
Advance ruling by nbr needs to be well definedM S Siddiqui
The National Board of Revenue (NBR) issued SRO on Customs Ruling (Advanced)-SRO No. 188-AIN/2016/37/Customs on June 2, 2016. The SRO stipulated that the Ruling Board would be headed by a Member of the NBR. The Ruling Board, according to the SRO, would only provide classification of the products but no other services. It has no provision for inclusion of co-opting experts on regular basis from the disciplines of legal and policy, tariff and valuation, cost accountancy, information technology, statistics, mechanical, engineering and chemical technology. It has no provision for maintaining the database of court decisions and conventions of Bangladesh and other countries in order to take guidance and reference for correct decision. These appear to be some of the major deficiencies which would create problems for smooth and efficient functioning of the Ruling Board.
KRESTON BSG is a multidisciplinary firm, integrated by a team of experienced consultants , whose capacity allows to achieve success with its clients.
Complying within the legal terms and with the best international practices, KRESTON BSG competence is focused to the most efficient course of action of fiscal regulations, looking to fulfill the client’s duties as well as optimize their fiscal burden.
Tax Health Check Services, We provide the customer with the tax health check program that focus very much on the compliance position and tax filing procedures of your company
Doanh Duc Tax Consulting Corporation
www.doanhduc.com
Transfer pricing rules are the applicable regulations for transactions between related parties as defined by the Hungarian Act on Corporate Income Tax (CIT).
This international transfer pricing guide provides an overview of the different transfer pricing rules and regulations in key countries and details of how you can get further advice from Grant Thornton specialists who can help with:
• audit support
• documentation
• planning
• supply chain re-engineering
Transfer pricing rules are the applicable regulations for transactions between related parties as defined by the Hungarian Act on Corporate Income Tax (CIT). Read more about the important details in our latest 2019 Transfer Pricing Overview.
Advance ruling by nbr needs to be well definedM S Siddiqui
The National Board of Revenue (NBR) issued SRO on Customs Ruling (Advanced)-SRO No. 188-AIN/2016/37/Customs on June 2, 2016. The SRO stipulated that the Ruling Board would be headed by a Member of the NBR. The Ruling Board, according to the SRO, would only provide classification of the products but no other services. It has no provision for inclusion of co-opting experts on regular basis from the disciplines of legal and policy, tariff and valuation, cost accountancy, information technology, statistics, mechanical, engineering and chemical technology. It has no provision for maintaining the database of court decisions and conventions of Bangladesh and other countries in order to take guidance and reference for correct decision. These appear to be some of the major deficiencies which would create problems for smooth and efficient functioning of the Ruling Board.
Transfer pricing is increasingly influencing significant changes in tax legislation around the world. This issue of Transfer Pricing News focuses on recent developments in the field of transfer pricing in Kuwait, the Netherlands and Switzerland. It also includes an interesting article on country-by-country reporting and an article from BDO Belgium about a conflict of interest between transfer pricing and customs.
A presentation focused on Indirect Tax Risk Management. How to implement an effective Tax Risk Management system across tax processes in an enterprise. The focus being on preventing risks from materializing.
Download our "2017 Transfer Pricing Overview for Hungary" for more information or simply contact our experts in Hungary if you need any additional support!
The significant tax regulations came into force as of January 2017 and introduced requirement to demonstrate that terms of cooperation and settlements between related parties were determined in line with the arm’s length principle. Moreover, during 2017 and 2018 some importance long-anticipated decree were published. Those documents implement for example:
October 2015: New York Tax Update for Closely Held and Flow Through EntitiesTimothy Noonan
Overview of New York State and City tax issues affecting closely-held and flow-through entities and their owners doing business in New York. Presented for the NYSSCPAs at the annual Closely Held and Flow Through Entity Conference in October 2015.
An introduction to Forensic Audit is given with its examination with legalities. Time and Reasons which contributes to Forensic Audit, types of Frauds and Constituents of Forensic Audit are also included. We have also examined a distinction between Financial and Forensic Audit. To make it more user-friendly we have prescribed, the manner in which the frauds are detected and how a Forensic Audit is being concluded.
Nirbhaya and Associates provides Auditing, Taxation, Management Consultancy and provides Taxation, Company, Investments, Accounting, Auditing, Financial services, Management Consultancy and Advisor Services to various corporate and commercial clients, NGO'S as well as individuals throughout India and abroad. The firm represents a combination of specialized skills, which are geared to offers sound financial solutions and services.
We have a stated policy of ensuring that quality services are offered to our clients, irrespective of their location and size. We have achieved this by bringing the professional and analytical skills, to every single assignment, that are developed through the academic backgrounds, internal training, ongoing professional education and engagement experience of our members.
The organization is a congregation of professionally qualified and experienced personnel, who are dedicated to add value and optimize the benefits accruing to our clients. The company is presently managed by so many associates. Being a team of competent people with broad experience in a gamut of financial services, we are capable of providing solutions for different requirements like-
INCOME TAX
SERVICE TAX
VAT/SALES TAX
SOCIETY/TRUST/ NGO
COMPANY PVT.LTD./ LTD.
PARTNERSHIP FIRM
PROPRIETORSHIP FIRM
IMPORT-EXPORT
COMPLIANCE SERVICES
TM / COPYRIGHT / PATENT/DESIGN
EXCISE / CUSTOMS
ACCOUNTING
AUDITING
INVESTMENTS / INSURANCE/TAX PLANNING
ISO 9001/ISI/AGMARK
LOANS
LABOUR LAWS
ACCOUNT EDUCATION
DEED/POA/CERTIFICATE/AGREEMENT etc
BACK OFFICE MANAGEMENT FOR NGO'S
Nirbhaya and Associates provides Auditing, Taxation, Management Consultancy and provides Taxation, Company, Investments, Accounting, Auditing, Financial services, Management Consultancy and Advisor Services to various corporate and commercial clients, NGO'S as well as individuals throughout India and abroad. The firm represents a combination of specialized skills, which are geared to offers sound financial solutions and services.
We have a stated policy of ensuring that quality services are offered to our clients, irrespective of their location and size. We have achieved this by bringing the professional and analytical skills, to every single assignment, that are developed through the academic backgrounds, internal training, ongoing professional education and engagement experience of our members.
The organization is a congregation of professionally qualified and experienced personnel, who are dedicated to add value and optimize the benefits accruing to our clients. The company is presently managed by so many associates. Being a team of competent people with broad experience in a gamut of financial services, we are capable of providing solutions for different requirements like-
INCOME TAX
SERVICE TAX
VAT/SALES TAX
SOCIETY/TRUST/ NGO
COMPANY PVT.LTD./ LTD.
PARTNERSHIP FIRM
PROPRIETORSHIP FIRM
IMPORT-EXPORT
COMPLIANCE SERVICES
TM / COPYRIGHT / PATENT/DESIGN
EXCISE / CUSTOMS
ACCOUNTING
AUDITING
INVESTMENTS / INSURANCE/TAX PLANNING
ISO 9001/ISI/AGMARK
LOANS
LABOUR LAWS
ACCOUNT EDUCATION
DEED/POA/CERTIFICATE/AGREEMENT etc
BACK OFFICE MANAGEMENT FOR NGO'S
B&R Insight - Operational Transfer Pricing.pdfGeorge Kyroudis
Operational Transfer Pricing (OTP) Review is a proactive approach of pricing individual inter-company transactions consistent with transfer pricing policies, and inter-company agreements that are aligned to your business model footprint.
What is Value Added Tax (VAT)?
**An indirect tax imposed at each stage of production and supply.
**In general, the ultimate consumer is the one who bears the full cost of this tax while the business collects and
calculates the tax and pays it in favor of the state.
**A 5% is imposed on multiple production stages with the right to deduct taxes on inputs from taxes collected
from production outputs.
**The tax is collected each stage of the economic cycle (production, distribution, consumption)
Value added = Sale Price – Purchasing or Production cost
BT Associates, is a Management consulting firm providing specialized services in the area of Indirect Taxation. We cover entire gamut of Indirect taxation services viz Customs, Central Excise, Service tax, VAT and foreign Trade Policy.
"In the times where acquisitions and buyouts are trending, the field of due diligence emerges as one of the most relevant fields. Prima facie, without delving in"
TaxGuru is a platform that provides Updates On Amendments in Income Tax, Wealth Tax, Company Law, Service Tax, RBI, Custom Duty, Corporate Law , Goods and Service Tax etc.
To know more visit https://taxguru.in/corporate-law/process-due-diligence.html
"In the times where acquisitions and buyouts are trending, the field of due diligence emerges as one of the most relevant fields. Prima facie, without delving in"
TaxGuru is a platform that provides Updates On Amendments in Income Tax, Wealth Tax, Company Law, Service Tax, RBI, Custom Duty, Corporate Law , Goods and Service Tax etc.
To know more visit https://taxguru.in/corporate-law/process-due-diligence.html
Transfer pricing is increasingly influencing significant changes in tax legislation around the world. This issue of Transfer Pricing News focuses on recent developments in the field of transfer pricing in Kuwait, the Netherlands and Switzerland. It also includes an interesting article on country-by-country reporting and an article from BDO Belgium about a conflict of interest between transfer pricing and customs.
A presentation focused on Indirect Tax Risk Management. How to implement an effective Tax Risk Management system across tax processes in an enterprise. The focus being on preventing risks from materializing.
Download our "2017 Transfer Pricing Overview for Hungary" for more information or simply contact our experts in Hungary if you need any additional support!
The significant tax regulations came into force as of January 2017 and introduced requirement to demonstrate that terms of cooperation and settlements between related parties were determined in line with the arm’s length principle. Moreover, during 2017 and 2018 some importance long-anticipated decree were published. Those documents implement for example:
October 2015: New York Tax Update for Closely Held and Flow Through EntitiesTimothy Noonan
Overview of New York State and City tax issues affecting closely-held and flow-through entities and their owners doing business in New York. Presented for the NYSSCPAs at the annual Closely Held and Flow Through Entity Conference in October 2015.
An introduction to Forensic Audit is given with its examination with legalities. Time and Reasons which contributes to Forensic Audit, types of Frauds and Constituents of Forensic Audit are also included. We have also examined a distinction between Financial and Forensic Audit. To make it more user-friendly we have prescribed, the manner in which the frauds are detected and how a Forensic Audit is being concluded.
Nirbhaya and Associates provides Auditing, Taxation, Management Consultancy and provides Taxation, Company, Investments, Accounting, Auditing, Financial services, Management Consultancy and Advisor Services to various corporate and commercial clients, NGO'S as well as individuals throughout India and abroad. The firm represents a combination of specialized skills, which are geared to offers sound financial solutions and services.
We have a stated policy of ensuring that quality services are offered to our clients, irrespective of their location and size. We have achieved this by bringing the professional and analytical skills, to every single assignment, that are developed through the academic backgrounds, internal training, ongoing professional education and engagement experience of our members.
The organization is a congregation of professionally qualified and experienced personnel, who are dedicated to add value and optimize the benefits accruing to our clients. The company is presently managed by so many associates. Being a team of competent people with broad experience in a gamut of financial services, we are capable of providing solutions for different requirements like-
INCOME TAX
SERVICE TAX
VAT/SALES TAX
SOCIETY/TRUST/ NGO
COMPANY PVT.LTD./ LTD.
PARTNERSHIP FIRM
PROPRIETORSHIP FIRM
IMPORT-EXPORT
COMPLIANCE SERVICES
TM / COPYRIGHT / PATENT/DESIGN
EXCISE / CUSTOMS
ACCOUNTING
AUDITING
INVESTMENTS / INSURANCE/TAX PLANNING
ISO 9001/ISI/AGMARK
LOANS
LABOUR LAWS
ACCOUNT EDUCATION
DEED/POA/CERTIFICATE/AGREEMENT etc
BACK OFFICE MANAGEMENT FOR NGO'S
Nirbhaya and Associates provides Auditing, Taxation, Management Consultancy and provides Taxation, Company, Investments, Accounting, Auditing, Financial services, Management Consultancy and Advisor Services to various corporate and commercial clients, NGO'S as well as individuals throughout India and abroad. The firm represents a combination of specialized skills, which are geared to offers sound financial solutions and services.
We have a stated policy of ensuring that quality services are offered to our clients, irrespective of their location and size. We have achieved this by bringing the professional and analytical skills, to every single assignment, that are developed through the academic backgrounds, internal training, ongoing professional education and engagement experience of our members.
The organization is a congregation of professionally qualified and experienced personnel, who are dedicated to add value and optimize the benefits accruing to our clients. The company is presently managed by so many associates. Being a team of competent people with broad experience in a gamut of financial services, we are capable of providing solutions for different requirements like-
INCOME TAX
SERVICE TAX
VAT/SALES TAX
SOCIETY/TRUST/ NGO
COMPANY PVT.LTD./ LTD.
PARTNERSHIP FIRM
PROPRIETORSHIP FIRM
IMPORT-EXPORT
COMPLIANCE SERVICES
TM / COPYRIGHT / PATENT/DESIGN
EXCISE / CUSTOMS
ACCOUNTING
AUDITING
INVESTMENTS / INSURANCE/TAX PLANNING
ISO 9001/ISI/AGMARK
LOANS
LABOUR LAWS
ACCOUNT EDUCATION
DEED/POA/CERTIFICATE/AGREEMENT etc
BACK OFFICE MANAGEMENT FOR NGO'S
B&R Insight - Operational Transfer Pricing.pdfGeorge Kyroudis
Operational Transfer Pricing (OTP) Review is a proactive approach of pricing individual inter-company transactions consistent with transfer pricing policies, and inter-company agreements that are aligned to your business model footprint.
What is Value Added Tax (VAT)?
**An indirect tax imposed at each stage of production and supply.
**In general, the ultimate consumer is the one who bears the full cost of this tax while the business collects and
calculates the tax and pays it in favor of the state.
**A 5% is imposed on multiple production stages with the right to deduct taxes on inputs from taxes collected
from production outputs.
**The tax is collected each stage of the economic cycle (production, distribution, consumption)
Value added = Sale Price – Purchasing or Production cost
BT Associates, is a Management consulting firm providing specialized services in the area of Indirect Taxation. We cover entire gamut of Indirect taxation services viz Customs, Central Excise, Service tax, VAT and foreign Trade Policy.
"In the times where acquisitions and buyouts are trending, the field of due diligence emerges as one of the most relevant fields. Prima facie, without delving in"
TaxGuru is a platform that provides Updates On Amendments in Income Tax, Wealth Tax, Company Law, Service Tax, RBI, Custom Duty, Corporate Law , Goods and Service Tax etc.
To know more visit https://taxguru.in/corporate-law/process-due-diligence.html
"In the times where acquisitions and buyouts are trending, the field of due diligence emerges as one of the most relevant fields. Prima facie, without delving in"
TaxGuru is a platform that provides Updates On Amendments in Income Tax, Wealth Tax, Company Law, Service Tax, RBI, Custom Duty, Corporate Law , Goods and Service Tax etc.
To know more visit https://taxguru.in/corporate-law/process-due-diligence.html
KRESTON BSG is a multidisciplinary firm, integrated by a team of experienced consultants , whose capacity allows to achieve success with its clients.
Complying within the legal terms and with the best international practices, KRESTON BSG competence is focused to the most efficient course of action of fiscal regulations, looking to fulfill the client’s duties as well as optimize their fiscal burden.
KRESTON BSG has specialists in the interpretation of the Financial Information Rules, national ones and international ones, this helps in the creation of the financial audit, as well as governmental one, with this tools, money laundry and such issues can be also reviewed.
KRESTON BSG is a member of KRESTON INTERNATIONAL, a business consulting firm with its headquarters in United Kingdom, and branches in the most important cities Worldwide.
Anthony Galliano - Tax Forum Siem Reap Presentation - SME TaxAnthony Galliano
Presentation at the Eurocham Cambodia Siem Reap Tax Forum by Cambodian Investment Management Holding Group CEO on Small and Medium Enterprise Tax Issues and Incentives covering Recent Regulatory Change and Preventive Measures for Tax Audits.
Anthony Galliano - Tax Forum Siem Reap Presentation - SME Tax
Ying Li-CV
1. YING LI
PHONE: 136-0517-0310 EMAIL: nikki_326@hotmail.com
Name: Ms. Ying Li
Current Place: PwC Tax
Career Objective
Preferred job title: Tax Manager / Tax Supervisor
Professional life: 4 Years Title: Senior Associate
Job type: Full time
Expected salary: Rmb300K to Rmb350 K per annum
Brief Self-introduction
With over 4 years’ working experience in mainland China, I have witnessed and participated in
the extraordinary development of the China M&A markets. With this direct and relevant
experience, I understand the first-hand the tax and financial aspects of M&A transactions over
different industries.
I am familiar with the issues which arise in the different kinds of deals within various industries,
including the real estate, manufacturing industry products, media and entertainment, retailing
and distribution industries. I am also familiar with the PRC tax environment and how
governing policies are interpreted from a practical point of view. Moreover, I hold up to date
and relevant knowledge on cross-border acquisitions/ restructurings, other company
restructurings and evaluation of exit options.
Work experience
Company's name: PricewaterhouseCoopers Consultants (Shenzhen) Ltd., Shanghai Branch
Begin and end date: 2011-10 to present
Job Title: Associate / Senior Associate
Job description: Responsible for the overall work of the tax consulting/compliance
projects, report to project manager.
Detailed content of work
Tax due diligence service
2. Evaluation of present tax situation - Assess the tax environment, tax reporting function
and the general tax compliance status through discussion with the management;
Corporate Income Tax (“CIT”) analysis - Review annual CIT reconciliations with a view
to identify potential irregularities in the deductions and adjustments under the
prevailing PRC tax laws and regulations. Evaluation of the tax loss carry forward /
deferred taxes;
Value-added Tax (“VAT”) analysis – Review VAT returns and the business model, and
analyse the VAT reporting function, with consideration on sales reporting and different
trade models (e.g., domestic and export sales);
Withholding Tax (“WHT”) compliance – Understand the cross-border transactions
carried out by the Target entity (e.g. royalty, interest, service fee, etc.), if any, and assess
the WHT compliance status;
Stamp duty- Review tax filing status of stamp duty and assess the compliance status;
Tax incentives – Review major preferential tax treatment, in particular for High-and-
New-Technology Enterprise status to assess whether they are properly supported and
sustainable post deal;
Information about transfer pricing between related parties - Review related parties
transactions and identify significant tax risks in the pricing of the transactions (excluding
a benchmarking study).
Identify and comment unresolved disputes or negotiations with tax authorities, if any,
through discussion and review of the relevant correspondence and information of
existing tax rulings;
Highlight significant tax exposures identified and identify areas where tax warranties
and indemnities should be obtained.
Post-deal Tax Structuring Service
Comment on post-deal tax implications on dividend repatriation between PRC entities
and offshore shareholders in different tax jurisdictions, e.g. HK, BVI, Cayman;
Comment on post-deal tax implications on interest payment due to debt posh-down (e.g.
shareholder loan and etc.) from PRC entities and offshore shareholders in different tax
jurisdictions, e.g. HK, BVI, Cayman;
Comment on post-deal tax implications on service fee payment from PRC entities to
offshore related parties in different tax jurisdictions, e.g. HK, BVI, Cayman;
Comment on post-deal tax implications on royalty fee payment from PRC entities to
offshore related parties in different tax jurisdictions, e.g. HK, BVI, Cayman;
Tax Planning Service
Review of the planned transactions from a Chinese tax perspective and highlight
applicable Chinese tax implications given the planned deal structure.
Comment on direct tax and indirect tax implications for the planned equity deal and
asset deal;
Comment on the applicability and practical likelihood to achieve preferential tax
treatments; and
Provide a rough sample calculation of potential tax impacts for reference purposes
based on values and estimations provided by Client.
3. Advise on potential planning opportunities within the planned deal structure to optimize
Chinese and German tax implications.
Introduce potential practical alterations of the planned deal structure which may
reduce or postpone Chinese and German tax impacts, e.g. with regard to the order of
the planned transactions or additional collateral arrangements;
Comment on the Chinese tax implications of such alterations and highlight potential
pros and cons; and
Provide a rough sample calculation of the tax saving potentials.
Explore alternative deal structures with a consideration to lower the potential tax cost
and highlight the pros and cons comparing with proposed deal structure, if any.
Tax reporting on indirect equity transfer of PRC entities (“PN7 reporting”)
Obtain and analyse the information and documents in relation to the entities within the
indirect equity transfer;
Analyse and assess the potential PRC tax risk of indirect equity transfer of PRC entities
based the factors and conditions prescribed in PN7 as well as the potential PRC tax
implications for offshore entity;
Explore alternative deal structure options (if any) and recommended course of action(s)
to reduce and manage the related PRC tax risks;
Prepare/ review the reporting documentation for offshore seller as required by PN7
(“PN7 filing package”) including a memo summarising the key details of the transaction,
the share purchase agreement and other prescribed documents, including a Chinese
translation of the key terms of the share purchase agreement;
Assist in the withholding tax filing process, if applicable;
Address the questions raised by the in-charge tax bureau and provide technical support
on any follow-up questions the in-charge tax authorities may have;
Assist in obtaining the Tax Payment Certificate upon payment of tax, if applicable.
Arrange conference call / emails to update the progress throughout the process.
Tax Compliance Service
Review the draft monthly VAT return, quarterly CIT return and annual CIT return,
together with the Related Party Transaction Form;
File monthly VAT, quarterly and annual CIT on behalf of Client;
Work with the Client and the audit team to understand the expense nature and clarify on
the tax adjustment during the annual filing period;
Go through the detailed the adjustment with the Client and assist the Client to reply the
concerns or questions raised by the in-charge tax bureau.
Cross-Border Service Remittance
Review the service agreements between Client’s onshore and offshore entities as well as
other supporting documents from PRC tax perspective;
If necessary, discuss with management from onshore client entities on details to better
understand the service arrangement and remittance plan;
4. Comment on the PRC tax and foreign exchange implications (e.g. Business Tax, VAT and
CIT) on the service fee remittance based on our review and discussion above;
Discussion with the tax bureau to confirm the tax position for the service fee remittance
and try to negotiate with the tax bureau to reduce the tax cost as much as possible;
Preparation of relevant tax registration documents / tax filing calculation / returns and
tax clearance application package;
Accompany client’s onshore entities to submit the application package and perform tax
filings with the in-charge tax authorities to obtain the Tax Clearance Certificate;
Follow up with the approval status, address the tax officials’ further queries and collect
the Tax Clearance Certificate issued by the in-charge tax bureau.
Education
Arizona State University, Tempe, AZ May 2010
Master of Accountancy, W. P. Carey School of Business Cumulative GPA: 3.20
Relevant coursework: Advanced Financial Accounting, Taxes and Business Strategy,
Advanced Auditing, Information Security(COSO, etc), Professional Accounting
Research, Shareholder Value Creation
Southeast University, China July 2008
Bachelor of Science, Business Administration Cumulative GPA: 3.49
Received the 2007 Three-Merit Student Award
Won first prize in the university’s 2005 English competition