recent developments involving the taxation of PEs;
recommended improvements to APAs and Mutual Agreement Procedures (MAPs) around the world; and
best practices in the global dispute resolution arena.
This new era of global tax audits and disputes raises numerous challenges for companies and their advisors—are you prepared for the storm?
Paying Taxes 2008 - The global picture
The second edition of Paying taxes, a joint publication from PricewaterhouseCoopers and the World Bank looks at the relative ease of paying taxes in 178 countries worldwide.
The report offers a unique opportunity to look at and compare tax regimes and can help governments and industry to ensure that fiscal systems are not only effective tools for tax collection but are also efficient for business. .
Emerging Trend in Real Estate 2008 (US)
More than 600 of the nation’s leading real estate experts expects the sizzling commercial real estate market in the U.S. to slow in 2008, with a healthy correction that will likely bypass long-term investors but penalize late-to-the-game speculators and overleveraged buyers, according to the 29th report. Real estate investors and developers believe uncertainty will characterize 2008. They expect capitalization rates to rise and risk to be repriced.
Respondents believe the correction in the commercial market will not be as severe as in the residential real estate market. Commercial real estate supply and demand is relatively strong, development is in check and the fundamentals are still healthy.
The reports covers real estate capital flow, markets to watch, property types in perspective, emerging trends in Canada.
Global Automotive Financial Review 2007
“Global light vehicle assembly will grow by over 19%, from 65.2 mil units in 2006 to 77.6 million units by 2014.” This is just one of the findings of the night annual report. The report includes a summary financial data, trend and practices reported by leading global vehicle manufactures and suppliers and industry analysis by global PwC Automotive Practice, which involves over 1500 Professionals. The report also includes articles on, Supply chain challenges, Maintaining a tax –efficient and compliant operating models, and the new sow-called Japanese “J-Sox” regulations and their effects on automotive companies.
Economic Crime Survey 2007: People, culture and controls
Global Economic Crime Survey is the largest study of its kind now available worldwide. Based on months of interviews conducted with over 5,400 companies in 40 countries, the survey offers an in-depth look at the root causes of economic crime.
According to the report 27% of companies in Japan suffered serious fraud between 2005 and 2007, which is 10% down from the 2005 survey. The average loss from fraud reported by Japanese companies was JPY 665 million.
The report presents statistical trends and findings on economic crime, insights on the complex interrelationship between internal controls and corporate culture, and risk of fraud in the emerging markets.
Emerging Trend in Real Estate Asia Pacific 2008 （Second edition）
The report is the second edition for Asia Pacific region and reflects interviews with and surveys of more than 190 real estate professionals. The report provides an outlook on Asia Pacific real estate investment and development trends, real estate finance and capital markets, property sectors, and metropolitan areas and other real estate issues pertinent to the countries in Asia. Tokyo ranks as the third most promising Asia Pacific city in terms of real estate investment prospects. Only Shanghai, in first place, and Singapore, in the second rated higher. In addition to its high investment rating, Tokyo also received a high rating for development prospects and the city was cited as offering the second lowest (or safest) rating in terms of overall risk. Tokyo is a market that is starting to draw more institutional money, in addition to the opportunistic funds that have been invested over the past five years.
A Guide to VAT/GST in Asia Pacific
This publication provides information on VAT/GST in 14 countries in the Asia Pacific Region. Consumption tax is lowest in Japan and Singpore（5% respectively）, highest in China(17.5%) followed by India(12.5%).
In the future, indirect taxes may replace direct taxes as the most important source of tax revenue. Understanding the impact of indirect taxes on business plans, especially in the Asia Pacific region, is often far from easy but it is important for businesses to have a clear strategy in place. (Inquiry about this publication)
Global (E-)Invoicing and (E-)Archiving - Increasing Efficiency and Reducing Costs
The majority of companies today still rely on paper invoices due to the lack of knowledge about the specific legislative requirements, and the strategic considerations.
This publication provides companies with practical advice and guidance on the rules and on how to go about implementing such a system.
PwC 9th Annual global CEO Survey, "Globalisation and Complexity"
The survey - featuring the perspectives of 1,410 CEOs in 45 countries - takes a close look at globalisation and complexity, two inevitable forces in today's changing economy.
The survey report also features one-on-one interviews with five global business leaders. They bring in-depth, personal perspectives on how they and their organisations are meeting the challenges of globalisation and complexity.
