Search results with tag "General anti"
Japan Tax Profile - KPMG
home.kpmgJapanese tax laws include a general anti-avoidance rule for closely held companies (i.e. a company where more than 50% of its shares are held by three shareholders and related persons). The rule grants the Japanese tax authorities the right to deny a transaction if they consider that the transaction entered into by
Vietnam Tax & Legal Handbook
assets.kpmgThere is no general anti-avoidance rule in Vietnam, but a substance over form rule has been introduced with effect from 1 July 2020. The tax authorities have broad powers to undertake tax audits of any taxpayer, withholding or customs agent. There is a ten-year statute of limitations for tax audits in Vietnam. Vietnam is not an OECD member and is
I. GENERAL ANTI-FRAUD PROVISIONS - SEC
www.sec.govcorporate governance requirements pursuant to the Exchange Act and the Sarbanes-Oxley Act of 2002 (“Sarbanes-Oxley”): 1. Audit Committee a. Establish Audit Committee – to be directly responsible for the appointment, compensation, retention and …