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KPMG in Vietnam / Publications |
KPMG Publications
Tax
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2009 Corporate and Indirect Tax Rate Survey
KPMG International's 2009 Corporate and Indirect Tax Rate Survey illustrates a milestone in global tax policy, as governments - driven by the need for more revenue - are implementing proactive measures to increase the tax take from both indirect taxes and the tax base for corporate income taxes. |
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Planning for the Recovery: Examining Transfer Pricing in the current environment and beyond
KPMG's report on key transfer pricing issues as the world emerges from recession can help tax departments appreciate the longer-term and global perspective necessary to achieving results today and exploiting change beyond the current climate for enduring benefit. A collection of articles from leading transfer pricing professionals at KPMG member firms, the report highlights the need to take a careful look at the guidance from tax authorities, as well as current practices, in order to redraw transfer pricing policies in the new and different economic environment. |
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Adding value to your trade
Significant savings opportunities can be realized along the supply chain through proper customs planning. The Asia Pacific region's member firms of the KPMG global network have produced this summary guide to assist businesses in developing a cost-efficient customs management plan to reduce costs and mitigate compliance risk.
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Global Transfer Pricing Review
KPMG's Global Transfer Pricing Review can help multinational companies stay current with rapidly-changing transfer pricing rules worldwide. Compiled from information supplied by KPMG member firms, the Review offers detailed information on transfer pricing regulations in 60 countries.
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Frontiers in Tax
Frontier in tax-2009 - The third edition of Frontiers in tax is designed to interest, challenge, and stimulate financial services tax professionals by focusing specifically on the tax issues facing the global financial services executive.
Last year KPMG's Global Financial Services Tax practice commented on the frantic state of the financial services sector at the time. In hindsight, it was a state of calm. No one could have foreseen the dramatic changes that have engulfed the industry since then. Household names and global brands have disappeared and the sector as a whole is facing an uncertain and very different future.
In this edition, we continue to address a number of topical issues as they affect the global banking, insurance, and funds management industry. A number of articles examine the impact and consequences the recent turmoil has had in the financial markets, and we also think beyond the current drama to identify the longer term tax risks and opportunities of other major developments in the industry.
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The impact of tax treaty trends in Asia Pacific funds sector
This publication provides an overview of the basic tax rules applying to funds and other international investment structures across 17 Asia-Pacific countries; considering how tax treaties are being applied across the region and what tools countries increasingly have at their disposal in order to be able to deny treaty relief to funds and how the funds industry should be responding to these challenges.
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KPMG's Individual Income Tax Rate Survey 2008
KPMG's International Executive Services practice has provided insights into personal tax trends by conducting their first cross-border survey with historical data from 2003 to 2008 in their new report, Individual Income Tax Rate Survey 2008.
The report looks at how people have been taxed in different parts of the world, and how different governments approach the difficult task of raising funds for necessary public services without the losing support of their citizens.
Covering 87 countries, the report concentrates on the highest level of personal tax payable to the central government. Of the 87 countries surveyed, 33 have cut their rates in the past six years and only seven have a higher top rate in 2008 than they did in 2003.
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R&D incentives and services - adding value across ASPAC
Countries in the Asia Pacific (ASPAC) region are competing harder than ever before to attract companies wanting to undertake research and development (R&D) work, a new study from KPMG's Global Research and Development Incentives Services practice has found.
To help KPMG member firms' clients to see beyond national borders, the guide provides an easy-to-follow summary of the R&D policies of countries in the ASPAC region and how these policies are implemented. Given that many groups now operate in more than one location throughout the ASPAC region, it is clear that in order for groups to think beyond the present, a regular review of the relevant R&D tax regimes is of strategic importance for all large corporations.
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A Meeting of Minds - Resolving Transfer Pricing Controversies
A Meeting of Minds-Resolving Transfer Pricing Controversies is a new publication from the Global Transfer Pricing Services (GTPS) practice. The publication focuses on transfer pricing controversy issues and resolution alternatives, and incorporates contributions from 39 authors from 19 countries.
Tax authorities looking to enforce transfer pricing regulations are increasing the range of company transactions they will use as a trigger for more detailed investigations, according to insights provided by GTPS advisers.
To help ensure you are addressing transfer pricing issues with a global mindset, find out what "red flags" tax authorities worldwide see as reasons to investigate further.
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Taxation in Vietnam - 2008 Edition
This publication provides a comprehensive, but easy-to-follow summary of the taxes which apply to businesses and to individuals in Vietnam. |
Advisory
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Building trust in regulation
The survey, produced by KPMG International in conjunction with the Economist Intelligence Unit, examines the level of trust between regulators and operators across five utility sectors - telecoms, power, water, transport and post.
Thirty-six percent of the 168 operators surveyed stated that regulatory uncertainty has had a direct, negative impact on their revenues. In addition, 30 percent claimed the same uncertainty had caused a cancellation or postponement of planned investment.
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Changing the face of infrastructure-Frontline Views from Private Sector Infrastructure Providers
Perspectives on investment, skills and training, sustainability, and working with governments
Infrastructure investment is at the forefront of the public policy agenda for government officials around the world.
KPMG International, in cooperation with the Economist Intelligence Unit (EIU) recently completed this second survey in an ongoing series exploring the state of infrastructure globally. We hope this report and the ongoing series helps to stimulate dialogue with the public and private sectors regarding the state of our infrastructure.
The EIU interviewed 455 senior business executives around the world who are directly involved in the development, delivery, operation/maintenance, provision of financing or advice in the transportation, energy, social services, and water sectors.
The report provides insight into the challenges that private sector providers face in creating and maintaining infrastructure.
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Thriving not just surviving
Recent changes in global markets have highlighted the need for finance functions to display a deep understanding of the industry forces to better support business management. Finance executives are under tremendous pressure to move away from merely reducing short-term costs. Instead they must focus on sustaining business performance through providing meaningful, timely, and reliable information and simplifying business complexity. As a source of real business intelligence, the finance function can play a greater strategic role in supporting the business and driving value in the long term.
KPMG International commissioned CFO Research Services (CRS) to determine how finance functions are faring and to see how their priorities have shifted since the previous research was conducted in 2006, Being the best: Insights from leading finance functions. This new research report draws on the responses of more than 500 senior finance executives, including 218 CFOs from a cross section of industries, and includes interviews with experts in the field. The report can help finance functions support business management more effectively.
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Frontiers in finance- The long road to recovery
Whilst opinions are divided over where we are on the journey to economic recovery, few, however, would argue that the road to recovery will ultimately be a long one. Our latest edition of frontiers in finance looks into programs that have already been put in place to try to jump start the recovery, the almost inevitable regulatory reform that will follow, as well as some helpful advice for companies on some issues they need to think about now to emerge stronger as business recovers.
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Succeeding in turbulent times: A guide to navigate business survival in an uncertain and unfamiliar economic environment
This report outlines six elements of an effective survival and recovery strategy that should be priorities for businesses in the current economic climate.
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Agenda Magazine Issue 3, April 2009
This issue of KPMG's Global Advisory 'Agenda' magazine explores the challenges CFOs are facing as they strive to protect their businesses in the continuing downturn.
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Managing risk in perilous times: Practical steps to accelerate recovery
A new Economist Intelligence Unit report, sponsored by KPMG, ACE, SAP and Towers Perrin, explores current thinking around risk management, and proposes ten practical steps that financial institutions could take to strengthen their governance and management of risk.
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Bridging the Global Infrastructure Gap: Views from the Executive Suite
The current market turmoil and proposals for economic stimulus have intensified the focus on infrastructure. And with good reason -- the quality and availability of infrastructure has a direct bearing on businesses, including growth and costs, critical business decisions, competitiveness, and overall profitability.
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KPMG Risk Management in Banking Survey
At such a turbulent time in the world's financial markets, this survey on the state of risk management in the global banking industry reveals industry insight into how institutions are addressing the risk management shortfalls.
KPMG International's thought leadership was produced in cooperation with the Economist Intelligence Unit. The research included a survey of over 400 professionals involved in risk management (30% at the C-level) in 79 countries, as well as several in-depth interviews with senior executives, undertaken in October 2008.
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Agenda Magazine - December 2008/January 2009
This edition of KPMG's Global Advisory "Agenda" magazine focuses on the impact that the high growth economies are having on the global markets whilst examining the challenges businesses face in the current climate.
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Restore Asia Pacific - The turnaround magazine
This is the first edition of Restore Asia Pacific, and aims to provide regular intelligence and opinions, on restructuring issues, from professionals in the market place. This first edition includes: Weathering the storm - How proper cash management can pull your company through the hard times. Emergency landing - When an airline goes down in Hong Kong, KPMG professionals parachute in. Under the hammer - New opportunities for NPL investors in Asia Pacific.
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Future perfect: the CFO of tomorrow
There's no escaping the fact that finance and the nature of business as a whole, has changed significantly in the last ten years. Influenced by the rise of global markets, giant advances in technology and changes in the investment landscape, the CFO of today is much more than the 'bean counter' of the past. The job descriptions of many business professionals are being rewritten and that of the CFO is no exception. |
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Global Anti-Money Laundering Survey 2007: how banks are facing up to
the challenge
KPMG's second global Anti-Money Laundering survey looks at how banks around the world are approaching AML. It also focuses on the specific issues facing banks in the various geographical regions and, where appropriate, compares the findings with our 2004 survey. |
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A global survey on sourcing today
This latest KPMG International study of global sourcing reveals that sourcing efforts are generally regarded as successful but 79 percent of respondents cannot quantify its benefits. |
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Increasing value from disposals: Investing in divesting
KPMG's second report on disposals suggests that while corporate mergers and acquisitions are headline-grabbing, companies should spend more time planning for successful disposals. |
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Private Equity: Implications for Economic Growth in Asia Pacific
This report presents some basic facts about private equity funds in the region, including their size, their deals, their investment approach, exit strategies and plans for the future. |
Specific Industry
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Frontiers in Finance
KPMG's Global Financial Services practice has released the March 2009 edition of Frontiers in Finance, our global industry magazine. The series assembles the thinking of professionals from KPMG's global network of firms, providing you with informed perspectives on current and future trends and developments.
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Real Estate Investment in Asia Pacific: Migrating Capital
This report takes an objective look at Asia's real estate investment industry in the context of today's global economy. Findings of the report give an optimistic outlook for Asia in 2008 where returns are projected to remain higher than the global average for the coming year and are backed by strong market fundamentals and even stronger economic growth.
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KPMG International Annual Review 2007
Globalisation is driving worldwide growth, and business opportunities can be found in more countries and regions of the world than ever before. KPMG member firms are playing a critical role in an increasingly complex and borderless world. |
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Open For Investment
This KPMG white paper, written in co-operation with the Economist Intelligence Unit, analyses opportunities for foreign investors in Vietnam in light of the rapid transformation of its economy and investment environment in recent months. |
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Beyond the baby boomers: the rise of Generation Y
Demographic change is expected to force the funds management industry to look beyond the 'baby boomers' to today's Generation Y 'twenty-somethings', according to a new KPMG study. |
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Product sourcing in Asia Pacific
Many companies have expanded their in-house sourcing teams in Asia Pacific over recent years. This report discusses issues and challenges facing specialist sourcing companies in the region and how they are adapting to this dynamic environment. |
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Cost reduction and operational excellence
Simplification alone is not the answer; extracting value by embracing business complexity. |
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