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We have deep understanding of complex regulatory environments, in-depth industry knowledge Advisory KPMG's Advisory professionals assist clients through a range of services. KPMG Private Enterprise Our advisers understand what is important to you and can help you navigate your challenges ...
KPMG家族稅務 辦公室月刊 2021年11月號 主編的話 接軌國際 CFC拚2023年上路 財政部因應OECD將於2023年上路的全球企業最低稅負 制,為與國際稅制接軌,維護我國課稅權並建立公平合 理租稅環境,將推動受控外國企業(CFC)制度,並審慎評 估將12%的營利事業基本稅額徵收率調高.惟因OECD 尚未公布稅基認定的細節,此部分...
KPMG家族稅務 辦公室月刊 2020年12月號 重點掃描 最新:保險之要保人變更需繳驗國稅局之完稅或免 稅證明 自即日起保戶變更要保人時,須向保險公司繳驗完稅證 明,保險公司才能受理變更. 因保單屬要保人的財產,變更要保人屬於財產權益的無 償轉移,按照《遺產及贈與稅法》規定,涉及遺產稅或 贈與稅,因此在遺產稅...
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