Tax

Faced with increasing complexity and diversity of the prevailing commercial environment, transaction patterns, and rapidly changing tax laws, it is necessary to manage tax risks effectively and efficiently while keeping tax burdens within reasonable range.

KPMG maintains close communication with customers to gain insight into their operations and requirements, which, when combined with our knowledge on changing tax laws, enables us to provide the tax management and advisory services needed by individuals and businesses, including tax advisory and assessment of investment, merger, operation adjustment, tax risk assessment of investment structures, tax exemption application, legal interpretation, and tax training etc...

Due to the influence of BEPS Action, international tax laws and tax inspections are shifting focus towards actual economic impacts. In response to this development, KPMG has assembled a BEPS team and a value chain management (VCM) team consisting of professionals who are versed in global tax service and highly experienced in industrial practices to help multinational companies develop the optimal tax plan and value chain management solutions, and thereby improve operating efficiency while reducing overall tax burden. These teams also provide businesses with new visions and share knowledge on applicable tax laws and practices in various countries, which help shape a supply chain that delivers business goals.

• Tax Agent service for the FINIs.
• Tax Agent service for the China’s Qualified Domestic Institutional Investors (QDIIs).
• Tax Agent service for the segregated collective investment account for overseas foreign national employees/ Mainland Area nationality employees.
• Tax advisory and compliance services for FINIs and QDIIs investing in Taiwan, including securities lending and bond transactions...etc.
• Treaty Benefit Application Service for the FINIs.
• Tax Agent and Advisory Services for Taiwan investors investing in India, Pakistan...etc.

• Family wealth integration, interview, plan evaluation, and consultation on subsequent inheritance, distribution and preservation processes (including trusts, closed companies and inheritance tax, etc.)
• Consultation on the shareholders equity structure and company investment structure adjustment before and after family equity inheritance
• Consultation on the adjustment of CFC derivative investment structure and shareholders equity structure (including accounting processing consultation and risk assessment and response consultation)
• Risk assessment and tax consultation for cross-border capital use

• Advisory on China investment regulations
• Advisory on corporate organization and investment structure
• Advisory on taxation and tax incentive application in China
• Advisory on China customs policies
• Advisory on supply chain optimization and transfer pricing
• Advisory on China foreign exchange control policies
• Advisory on business registration matters in China
• Advisory on business dissolution matters in China
• Advisory on taxation for merger & acquisitions in China
• Advisory on expatriates and individual tax matters in China
• Advisory on Hong and Macau tax matters

• Evaluate profit allocation of Japanese businesses in Taiwan and provide counseling and advisory services
• Assist in the preparation of transfer pricing documents, and documents for compliance with BEPS Action 13
• Transfer pricing project review and advisory service
• Assist Japanese businesses in applying tax privileges in Taiwan; counseling and advisory services on APA and mutual agreement procedure
• Tax advisory

• Advisory on investment, industrial and commercial regulations
• Investment application by overseas Chinese or foreigner
• Investment application by Mainland Investors Application for cross-border M&A
• Application for various licenses
• Company establishment and change of registration
• Company dissolution or liquidation
• Application of work and residential permits for foreign workers
• Registration and change of registration for non-profit organizations
• Corporate secretary
• Other relevant investment and registration consulting service

KPMG's accounting, taxation and outsourced payroll team is committed to providing customers with top-quality services. The team comprises experienced members who are able to help customers take care of accounting affairs and prepare accounting statements and tax reconciliation statements on a monthly basis. Team members not only familiarize themselves with tax laws but also pay constant attention to the latest developments, so that customers can fully understand how a change in tax law affects their operations, and choose the most appropriate way to file taxes. From multinational company to SME, or even a micro business with just one employee, we are always glad to handle payroll affairs for our customers and help them minimize exposure to tax risks.

• Counseling and advisory on AEOI (including FATCA and CRS)
• Investment structuring and management for financial institutions
• Assist financial institutions in cross-border M&A and establishing offshore business units
• Transitional training for financial industry workers Transfer pricing for financial institutions
• Other tax advisory for financial institutions

• Tax compliance system design suggestion and business process optimization
• Tax e-Filing support and tax e-Filing file conversion
• Transformation of tax functions and tax technology solution advisory and deployment
• Tax data value analytics and preparation of business analysis reports

• Tax consulting on optimal adjustment to group investment structure for IPO and M&A
• Tax consulting on flexible adjustment to group shareholding structure for IPO and M&A
• Tax consulting on effective adjustment to group operation model for IPO and M&A
• Tax due diligence and advisory for M&A
• Tax planning and advisory for M&A strategies
• Other tax advisory services related to IPO and M&A

• tax (including trust, close company, income tax, estate and gift tax) advices regarding wealth inheritance, allocation and preservation for the individuals and families
• tax planning service regarding the adjustment of shareholder and investment structure prior/past to IPO in Taiwan
• consultation on the adjustment of CFC investment structure and CFC shareholders’ equity structure (including CFC accounting processing consultation and risk assessment and response consultation)
• transfer pricing strategy consulting service regarding the related party transactions (including the cross-border transactions)
• tax planning and advisory for M&A strategies
• consultation on employee stock-based compensation and stock income
• Etc...

• Provide tax advisory services for individual CFC Rules
• Provide accounting (beginning balance) and bookkeeping service for individual CFC
• Provide financial statement certification service for individual CFC

• Customize Tax Health Check Programs and Reports for Businesses and Individuals