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國內財務簽證及PCAOB財務簽證
真正讓我們與眾不同的是我們服務客戶的經驗,讓正大所能夠在客戶服務上面創造更多的價值
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稅務簽證
國稅局對於優質會計師事務所出具之報告作書面審核,公司被選案查核機率較低
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營業稅簽證
本所採用Grant Thornton Voyager 軟體及其他軟體工具等,來提升工作效率
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公開發行及上市櫃專案輔導與規劃
本所特將會計師與經理群之菁英分成八大部,組成團隊並提供最迅速而完善之專業服務
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IFRS專區
分享Grant Thornton International之國際財務報導準則專業服務團隊及成員所內專家之寶貴經驗
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移轉訂價服務
移轉訂價服務
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跨國交易租稅規劃
跨國交易租稅規劃
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外國專業投資機構之稅務代理人(FINI/FIDI)
外國專業投資機構之稅務代理人(FINI/FIDI)
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所得稅法第4條,第8條及第25條等專案申請
所得稅法第4條,第8條及第25條等專案申請
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租稅協定之專案申請
租稅協定之專案申請
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租稅獎勵申請
租稅獎勵申請
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稅負平衡政策訂定與假定稅計算
稅負平衡政策訂定與假定稅計算
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代為計算薪資及各項扣繳
代為計算薪資及各項扣繳
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資遣通報
資遣通報
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處理薪資轉帳事宜及繳納扣繳稅款
處理薪資轉帳事宜及繳納扣繳稅款
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勞保賠償給付申請
勞保賠償給付申請
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勞健保,二代健保及退休金之申報及繳納
勞健保,二代健保及退休金之申報及繳納
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年底開立扣繳憑單
年底開立扣繳憑單
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IT 顧問服務
IT 顧問服務
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PRIMA 顧問服務
PRIMA 顧問服務
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營運計劃書編制
營運計劃書編制
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績效考核服務
正大聯合會計師事務所協助企業進行績效制度建立及優化,創造勞資雙贏的局面。
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沙賓氏法案第404條遵循查核
沙賓氏法案第404條遵循查核
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內部稽核服務
內部稽核服務
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協議程序(併購交易實地查核)
協議程序(併購交易實地查核)
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風險管理服務
協議程序(併購交易實地查核)
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舞弊調查服務
舞弊調查服務
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電腦鑑識服務
電腦鑑識服務
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外籍人士工作證申請
外籍人士工作證申請
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商業文件英日文翻譯服務
商業文件英日文翻譯服務
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公司、分公司、行號設立登記
公司、分公司、行號設立登記
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外商分公司、辦事處設立登記
外商分公司、辦事處設立登記
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陸資來台投資設立登記
陸資來台投資設立登記
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行政救濟
行政救濟
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企業法律諮詢
企業法律諮詢
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破產與限制
破產與限制
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公司解散和清算
公司解散和清算
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供應商和員工背景調查
供應商和員工背景調查
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存證信函草稿服務
存證信函草稿服務
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中英文協議的準備和審查
中英文協議的準備和審查
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放寬限制出境
放寬限制出境
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勞動法合規與勞資談判
勞動法合規與勞資談判
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企業和個人資產規劃
企業和個人資產規劃
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企業評價服務
企業評價服務
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ESG 確信報告及相關顧問業務
正大聯合會計師事務所取得了金管會授權辦理 ESG 確信業務(永續報告及溫室氣體)。 目前已經協助許多企業辦理ESG相關業務,如需更多相關資訊,歡迎與我們ESG負責的會計師聯絡。
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網際網路購物包裝減量會計師確信報告服務
「公司之資本額、實收資本額或中華民國境內營運資金」達1.5億元以上,或自有到店取貨據點數達500以上之網際網路零售業,在包裝減量方面在包裝減量方面,應依平均包裝材減重率或循環箱(袋)使用率規定擇一辦理,且其減量成果須於每年3月31日前經會計師出具確信報告。關於會計師確信報告服務,歡迎跟我們聯絡。
![ESG & Sustainability 企業永續發展](/globalassets/1.-member-firms/taiwan/media/featured/esg_464x422.jpg)
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其他政府委託專案查核
其他政府委託專案查核
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財團法人及社團法人等非營利組織(公益慈善基金會)
財團法人及社團法人等非營利組織(公益慈善基金會)
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文化教育相關產業(私立學校)
文化教育相關產業(私立學校)
The global backlash against corporate tax avoidance means companies that trade across borders need to get their tax affairs in order sooner rather than later
Tax shaming’ really is as bad as it sounds. Just ask Starbucks, Amazon, Google and HSBC. All four multinationals have faced public outcry in recent months after being ‘named and shamed’ by the media for tax avoidance practices.
Mid-sized businesses could be forgiven for thinking that tax shaming is only a danger for globally recognisable brands. But the stark reality is that if you transact across borders, you need to future-proof your tax practices to stand up to the scrutiny that bigger organisations are currently facing.
Shift in attitudes
This scrutiny has shone a light on tax practices that are not illegal but are no longer viewed as acceptable in the eyes of the public. This has led to a shift in attitudes towards corporate tax planning. Public opinion is increasingly clear: tax structures that appear to be convoluted and obscure might well earn you negative publicity.
Medium-sized companies are as much at risk as large corporates. The UK tax authorities publish a quarterly list of deliberate tax defaulters that, in the main, features small and medium-sized firms.
When the list was first published in February 2013, the Trade Beverage Company, which owed the largest amount of tax, attracted damaging headlines in the local press in northwest England, where it traded. ‘Named and shamed: Wine firm on tax blacklist for £500k dodge’, was typical of the negative publicity.
And it's not just a matter of a few embarrassing headlines. When the story about tax evasion in HSBC’s Swiss operation broke in mid-February, the bank’s share price fell by nearly 5%, demonstrating a direct link between tax practices that fail the public test and a fall in shareholder value.
But knowing what is and isn’t acceptable when it comes to limiting your tax liabilities is a major challenge for companies around the world.
Early last year, we asked the heads of 3,500 medium-sized businesses if they would welcome more global cooperation and guidance from tax authorities on what is acceptable and unacceptable tax planning, even if this provided less opportunity to reduce tax liabilities across borders. Fifty-three per cent said yes, compared to 34% who said no.
And when we asked the same group how global tax systems could be improved for business, 61% called for more transparency in what is acceptable tax planning.
Global fightback
The good news is that governments and other major bodies are starting to listen. The OECD’s Base Erosion and Profit Shifting (BEPS) project, which is due to be completed this year, will give member countries the tools to ensure profits are taxed where the economic activity generating those profits occurs, while giving businesses some clarity over what they can and can’t do. However, no one doubts that BEPS may be hard to execute globally.
Last month, the European Commission announced proposals for a tax transparency package. Under the proposals, European Union member states would share information with each other about agreements with individual multinationals on how their activities will be taxed. This shows a renewed eurozone interest in tackling tax challenges.
Beyond Europe, the United Nations, the International Monetary Fund, the World Bank and the G20 all have independent but complementary tax transparency initiatives in the works. So while there’s no shortage of global action, questions remain about when any new rules will come into effect and how consistently they might be applied.
With this in mind, many national governments have taken their own steps to bring in tougher tax avoidance rules at a faster rate. The latest example is the UK’s diverted profits tax, which is targeted at large multinationals with business activities in the UK and applicable to all profits arising on or after 1 April 2015. Meanwhile, Google, Apple and Microsoft are all 'under review' by the Australian Tax Office, meaning the agreements with the companies on transfer pricing have not been renewed.
Tough questions
Businesses operating in countries acting unilaterally need to establish whether new national tax laws apply to them and, if so, what they need to do to comply. However, in light of the general anti-tax avoidance climate, all companies would do well to put their tax affairs in order.
That should start with a thorough audit of tax practices across your business, cataloguing each tax risk and how it is being managed. The exercise should be sponsored by your CEO and the board, and be driven by your CFO. The audit would highlight areas of uncertainty that need attention. Crucially, these reviews shouldn’t be a one-off event but an ongoing activity.
As part of your tax review, ask yourself a number of tough questions:
• Do you know what your business’s tax policy is? If it doesn’t have a tax policy, one needs to be drawn up. Tax authorities see tax policies as a sign of transparency.
• Where are the weaknesses in current policy and how can they be strengthened?
• Do you know what your business’s tax planning history is? Are there any tax avoidance skeletons in the cupboard that you’re not ready for?
Uncomfortable answers
Tax authorities are most interested in companies that transact across borders with great frequency. If you’re such a company, they’ll be asking themselves a number of questions about you:
• Where is your company’s headquarters? Is it in the same jurisdiction where you’re economically active? If not, why not?
• Are you interacting with jurisdictions that have reputations for being tax havens?
• How much tax are you paying in places where you have a visible presence? Is it proportionate to the profits you’re making there?
If you’re uncomfortable with the answers to any of these questions, it’s possible that your tax practices need addressing. The key question to ask yourself is: if customers or journalists decided to question your tax practices, would you be comfortable with your answers?
The crackdown on tax avoidance affects any organisation engaged in international trade and if you have tax structuring in place that no longer stands up to public scrutiny, you’re just as susceptible to ‘tax shaming’ as the biggest names on the high street.