o 4 È È - cute
TRANSCRIPT
~
2008.01.10
Copyright 2007 Chung-Ye Consultant Limited Co.www.cg899.com 2
(KPMG)
(Oracle)
Horwath Group
Copyright 2007 Chung-Ye Consultant Limited Co.www.cg899.com 3
Brain Storming
Copyright 2007 Chung-Ye Consultant Limited Co.www.cg899.com 4
Agenda
45
20Q&A
30
30
45
Topic 1
~Warren Buffet
Copyright 2007 Chung-Ye Consultant Limited Co.www.cg899.com 6
OBU
OBU
(Tax Proof Offshore structure)
OBU Offshore Banking Unit
Copyright 2007 Chung-Ye Consultant Limited Co.www.cg899.com 7
OECD 35 2007 11 Barbados Maldives Tonga
SamoaVanuatuBermudaNiueMarshall Islands
NauruCook Islands
Bahrain
MauritiusLiberiaSeychelles
GuernseyIsle of ManJerseySan MarinoMaltaGibraltarCyprus
U S Virgin Islands
Saint LuciaTurks and CaicosIslands
-Saint Vincent and
the Grenadines
-St. Kitts and NevisPanama
( )MontserratCayman IslandsAntigua &
BarbudaAruba
NetherlandsAntilles
GrenadaDominicaBritish Virgin
IslandsBelizeBahamasAnguilla
Copyright 2007 Chung-Ye Consultant Limited Co.www.cg899.com 8
Cayman Islands( )
Hong Kong( )
Singapore( )
Singapore( )
Panama( )
Hong Kong( )
Angulia( )
Samoa( ) /Belize( )
Hong Kong( )
OBU
Singapore( ) Angulia( )
Samoa( )
Seychelles( )
Labuan( )/Cyprus( )M&A By Law
Bermuda( ) / Cayman ( )
Samoa( )
Delaware( )
Hong Kong( )
Copyright 2007 Chung-Ye Consultant Limited Co.www.cg899.com 9
Topic 2
Copyright 2007 Chung-Ye Consultant Limited Co.www.cg899.com 11
43 1( 60 )
50 1 (90.7.9 )
42 1 1
(91.2.6 93.5.5 )
114 1
(93.1.2 )
TP (93.12.28 )
Copyright 2007 Chung-Ye Consultant Limited Co.www.cg899.com 12
13 (1991 )
(1998 /2004
(2004.9.2)
>25%
> 50%
>10%
50% 1
( )
Copyright 2007 Chung-Ye Consultant Limited Co.www.cg899.com 13
(Transfer Pricing):
Copyright 2007 Chung-Ye Consultant Limited Co.www.cg899.com 14
+
-
Copyright 2007 Chung-Ye Consultant Limited Co.www.cg899.com 15
30,000
20,000H
( 0%)
30,000
6,000G
(33%)
4,000CG
(25%)
10,000G
(33%)
20,000CG
(25%)
CG
25%
G
33%
20000 10000
CG
25%
H
0%
G
33%
4000
20000
6000
Copyright 2007 Chung-Ye Consultant Limited Co.www.cg899.com 16
Copyright 2007 Chung-Ye Consultant Limited Co.www.cg899.com 17
0%
10%
20%
50%
100%
Copyright 2007 Chung-Ye Consultant Limited Co.www.cg899.com 18
<400
>400>400
>100
<100<1
>1
Copyright 2007 Chung-Ye Consultant Limited Co.www.cg899.com 19
OM
CPM
CPLM
RPM
CUT
CUP
Topic 3
REBATE
Copyright 2007 Chung-Ye Consultant Limited Co.www.cg899.com 21
T.W
Off.
Co.
$100$60
LC$100
AP$60 AP$100
v.s
v.s
>5000
Y/NChecking list
>1200
Copyright 2007 Chung-Ye Consultant Limited Co.www.cg899.com 22
T.WOFF.
CO.
Invoice
Invoice
Y/NChecking list
Copyright 2007 Chung-Ye Consultant Limited Co.www.cg899.com 23
T.W
OFF.
CO.$100
??
DBU
Y/NChecking list
Copyright 2007 Chung-Ye Consultant Limited Co.www.cg899.com 24
T.W ABC Co.
OFF.
ABC
CO.1
ABC Co.
Y/NChecking list
Copyright 2007 Chung-Ye Consultant Limited Co.www.cg899.com 25
T.W Co.
OFF.
ABC
CO.1
>5000
>1200
Y/NChecking list
Copyright 2007 Chung-Ye Consultant Limited Co.www.cg899.com 26
OFF.
CO.
>5000
>1200
Y/NChecking list
Topic 4
Copyright 2007 Chung-Ye Consultant Limited Co.www.cg899.com 28
Copyright 2007 Chung-Ye Consultant Limited Co.www.cg899.com 29
Copyright 2007 Chung-Ye Consultant Limited Co.www.cg899.com 30
Copyright 2007 Chung-Ye Consultant Limited Co.www.cg899.com 31
Copyright 2007 Chung-Ye Consultant Limited Co.www.cg899.com 32
$100 $70
TPO
A
TPO
B
A B
1.
2.
3.
4.
TPO Tax Proof Offshore Structure
Copyright 2007 Chung-Ye Consultant Limited Co.www.cg899.com 33
3 ~3
( )
( )
Copyright 2007 Chung-Ye Consultant Limited Co.www.cg899.com 34
DBU OBU
Copyright 2007 Chung-Ye Consultant Limited Co.www.cg899.com 35
Copyright 2007 Chung-Ye Consultant Limited Co.www.cg899.com 36
“Fashion is made to become unfashionable.”
~Coco Chanel
Don’t follow the crowd
