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9/5/2018page
Mazars launches The Next CFO, a web TV that explores the future of corporate finance departments
The Next CFO gives audiences an insider’s view into the corporate finance department of tomorrow. A first of its kind, the web TV also serves as a fresh and modern platform for CFOs from major international companies to share their vision of a rapidly changing profession.
7/5/2018page
品味法國：員工烹飪工作坊
上週五，我們的員工參與法國文化協會舉辦的法語課程和文化活動。在活動中，大家製作了法國代表性甜點，享受了葡萄酒和美食！法國文化協會提供給中審眾環 (香港) 員工法語課程，並在香港組織法國文化和社會活動。
20/4/2018page
April 2018 (Issue No. 2) - Comprehensive Double Taxation Agreement with India
On 19 March 2018, Hong Kong concluded a comprehensive double taxation agreement (“CDTA”) with India. This brings the total number of CDTA entered by Hong Kong with other jurisdictions to 39.
19/4/2018page
Beyond the GAAP - March 2018 Issue
The year began quietly with few major developments relating to standards, but March has seen a whole series of projects coming to fruition. Some of these are highly concrete, with three very detailed decisions published by the IFRS IC on the application of IFRS 15, which we explore in our ‘A Closer Look’ feature. Others are much more conceptual, such as the publication of the IFRS Conceptual Framework, and still others are forward-looking and are prompted by the European Union’s action plans on sustainable development and the fitness of public reporting by companies.
12/4/2018page
2018年4月刊 - 國家稅務總局發布11號公告更新對稅收協定的解讀
2018年2月9日，中國國家稅務總局（“國稅局”）發布 [2018] 第11號公告（11公告）。該公告更新了國稅局對中國締結的避免雙重稅收協定（簡稱“稅收協定”）中幾項條款的解釋，並明確合夥企業適用稅收協定的問題。
11/4/2018page
April 2018 - Hong Kong Enacted Legislation For a Two-tiered Profits Tax Rates Regime
Inland Revenue (Amendment) (No.3) Ordinance 2018 for introducing a two-tiered profits tax rates regime was enacted on 29 March 2018. The two-tiered profits tax rates regime will be effective from the year of assessment 2018/2019 (i.e. on or after 1 April 2018).
9/4/2018page
“海岸守衛者” - 辛子龍登上A Plus雜誌專欄(2018年3月刊)
香港的地理特徵使其成為享受休閒海濱活動的完美選擇，但常見的海濱垃圾正在破壞這個環境。中審眾環(香港)外包服務董事辛子龍登上A Plus雜誌2018年3月刊，其中談到他是如何親身實踐清理香港海岸的。
3/4/2018page
2017 Global Media Barometer | GDPR and e-Privacy: A Major Challenge for Media Companies
Deeply involved in the Media industry and determined to provide Industry Executives with a better overview of the trends and challenges impacting the sector, Mazars publishes a yearly media barometer analyzing the financial performance and the risk factors disclosed on the annual reports of the 100 largest publicly-listed media companies in North America and Europe.
29/3/2018page
「在繁華之都茁壯成長」 － 中審眾環(香港)董事總經理韋大象先生受訪於Pursuits雜誌
2018-03-29 MAZARS作為一家國際會計師事務所，在86個國家設有直屬機構，擁有300間辦公室和超過20,000名專業人士，為全球客戶提供審計、會計、稅務、業務風險諮詢、企業重整、法證會計及企業融資服務。在本次與Pursuits雜誌的採訪中，中審眾環(香港)董事總經理韋大象先生，透過分享自身經驗，向讀者講述公司的經營之道。
29/3/2018page
“受益擁有權—中國大陸稅務機關的進一步指導 ”A Plus雜誌 (2018年3月刊)
中審眾環(香港)執行董事譚振雄先生和中審眾環(香港)稅務經理蕭珮玲女士，登上A Plus雜誌 2018年3月刊。在文章裡，譚振雄和蕭珮玲分析了依據稅收協定的版稅下受益所有人標準的新準則。
23/3/2018page
Mazars 2018 Global Water Risk Survey
To celebrate the global water day, Mazars is glad to share the key results of the latest Mazars global water survey, focusing on the global water risks.
14/3/2018page
Beyond the GAAP - February 2018 Issue
With less than a year to go before the effective date of IFRS 16 on Leases, the report of the ANC’s (The French accounting standards setter) decisions on the duration of 3/6/9 leases, published in February, is certainly the most anticipated announcement for French entities. This is because it should enable most of them to resolve this thorny question in their plans for implementation. This decision will of course also be useful to entities with subsidiaries in France.
9/3/2018page
March 2018 - Hong Kong Issued Draft Legislation on Implementation of BEPS Action Plans
Further to its joining of the BEPS Inclusive Framework of the Organization for Economic Co-operation and Development (“OECD”) in June 2016, Hong Kong is obliged to introduce legislation to implement the various minimum standards under the OECD’s Base Erosion and Profit Shifting (“BEPS”) Action Plans1. On 29 December 2017, Inland Revenue (Amendment) (No.6) Bill 2017 (“Amendment Bill”) 2 was gazetted. The Amendment Bill covers (1) introduction of the statutory transfer pricing regime, (2) implementation of the various minimum standards under the OECD’s BEPS Action Plans and (3) revise the fees for applying for the advanced ruling.
7/3/2018page
中審眾環 (香港) ，贊助“HeForShe”發起舉辦的“慶祝2018年國際婦女節”晚會活動
我們非常高興中審眾環 (香港) 此次作為2018年三月六日舉辦的“慶祝2018年國際婦女節”晚會活動的贊助商。這次晚會是聯合國“HeForShe”全球倡議以慶祝國際婦女節和促進性別平等為主旨的活動，並由香港總商會(HKGCC)和法國工商總會(FCCIHK) 與香港交易所(HKEX)合作組織。
1/3/2018page
2018年2月刊 - 受益所有人 - 國家稅務總局的進一步解釋和指導
為了能夠在中國享受稅收協定優惠待遇，非居民納稅人必須是來自與中國簽訂稅收協定的管轄區的納稅居民。此外，非居民必須是該等收入的“受益所有人”，才能獲得來自中國的股息，利息和特許權使用費的優惠待遇。
22/2/2018page
轉型：Mazars集團發佈2016-2017年度報告
At Mazars, more than ever, we believe that businesses can thrive only by creating shared value for all their stakeholders. Publishing our 2017 Yearbook is a way to take stock of what we have achieved this past year. As a part of our 2016-2017 Annual Report, it also aims at providing a clear and global image of who we are and how we prepare the future. From open innovation to stewardship, from the future of the audit profession to our teams' perspective on the future, we have chosen to shed light from various angles on the notion of transformation.
20/2/2018page
MAZARS集團創收增長12.8%，國際擴張步伐加快
MAZARS集團獨樹一幟的國際一體化合夥制持續發展。 1月初，MAZARS完成在哥倫比亞和烏干達兩國直營所的加入。至此，集團已在86個國家設立了直屬機構。 MAZARS目前年收入為15億歐元，集團計劃在2020年創收超20億歐元。
20/2/2018page
Beyond the GAAP - January 2018 Issue
Since 1 January 2018, IFRS 9 - Financial instruments and IFRS 15 - Revenue from Contracts with Customers have been effective, as the the IASB headline announced on its website on 8 January. In parallel, work to assess the impact of IFRS 9 on long-term investment is continuing at the European level, with the publication of the outcomes of a first factual analysis by EFRAG. This research has also acted as a spur to the IASB, which has followed up the EFRAG publication by issuing two presentations of its own on the contributions of IFRS standards to financial stability and long-term investment.
9/2/2018page
中審眾環(香港)在“企業社會責任日”和HKS一起與貧困兒童互動
近日，中審眾環(香港)作為香港蘇格蘭人欖球會(Hong Kong Scottish Rugby Club)聯合的公司贊助商，與其共同組織了企業社會責任日的活動。我們在2018年2月8日邀請了來自香港社區組織協會的20名兒童和他們的父母一同乘坐香港摩天輪並去友邦歐陸嘉年華遊玩（香港社區組織協會是一家當地的非政府組織，志願服務於香港貧困兒童）。
9/2/2018page
February 2018 - Hong Kong to Introduce Transfer Pricing Legislation
Hong Kong has always been relying on a few provisions in its tax laws and a Departmental Interpretation Practice Note (“DIPN”) to combat tax avoidance through transfer pricing. Subsequent to joining the Organisation for Economic Co-operation and Development (“OECD”)’s inclusive framework for Base Erosion and Profit Shifting (“BEPS”) in June 2016 to counter BEPS, and publishing the outcome of the consultation exercise in July 2017, a draft bill mainly to implement key actions arising from the BEPS agenda was gazetted (Inland Revenue (Amendment) (No. 6) Bill 2017) (“Amendment Bill”) on 29 December 2017. It is expected to be passed before the summer of 2018.
9/2/2018page
2017年8月刊 - 香港政府就打擊「稅基侵蝕和利潤轉移」（“BEPS”）措施發表諮詢報告
香港政府於二零一七年七月三十一日發表了一篇報告，內容講述在二零一六年底諮詢期過後就有關打擊「稅基侵蝕和利潤轉移」（“BEPS”）措施所發布的諮詢文件。
9/2/2018page
2017年5月刊 - 中國稅務報
On 17 March 2017, the State Administration of Taxation (“SAT”) released its long-awaited Bulletin on Special Tax Investigations, Adjustments and Mutual Agreement Procedures (“Bulletin 6”), thus largely completing the revision of the transfer pricing specific clauses of the old Circular 2 concerning Special Tax Adjustments.
9/2/2018page
2016年7月刊 - 國家稅務總局發布關聯方交易和同期文件報告的新規則
On 29 June 2016, the State Administration of Taxation (SAT) issued the Public Notice Regarding Refining the Reporting of Related Party Transactions and Administration of Transfer Pricing Documentation (SAT Public Notice [2016] No. 42, hereinafter referred to as “Bulletin 42”). Bulletin 42 provides new transfer pricing compliance requirements in China, including Annual Reporting Forms for Related Party Transaction (“RPT Forms”), Country- by-Country Reporting (“CbCR”), and Transfer Pricing Documentation (“TPD”).
9/2/2018page
2018 年 1 月 - 對香港公司的新規定於 2018 年 3 月 1 日生效
《2018 年公司條例》（“修訂條例”）及 《2018年打擊洗錢及恐怖分子資金籌集(修訂) 條例》於 2018 年 1 月 24 日獲立法會通過，目的是（1）提高香港公司實益擁有權的透明度；（2）將客戶盡職調查和相關記錄保存的規定擴展至指定的非金融企業和專業，以履行香港的國際義務。