【會計撚圍爐】BIG4 / 2nd-tier / IRD / 審計署 / In-house account 吹水區(3)

Generally 稅局個interpretation 係咁 睇番secondary filing 個rules 其一個condition precedent: upe outside hk which entered into international agt with hk but auto exchange is not in effect，稅局對international agt 個解釋係一個agt which allows auto exchange 而tiea 係唔allow auto exchange （i.e eoi upon request) 所以tiea 唔算一個international agt，換言之 呢個condition 唔成立, and 香港冇secondary filing

P.S 我知唔同firm 會take 唔同approach，但稅局係exactly 就us呢個case 講過 而事實我地又再問過寫law 個堆人

其實Non-fs audit 同fs audit 嘅audit approach係咪好唔同
做咗兩年non fs 先轉fs 係咪會好難適應

仲有聯交q答，過多幾年 成熟d 應該有tp audit case 做；
其實仲有好多advance d 的：apa, map, correspondent relief
遲d 更加stress on AOA 又有新野學
到左其他tp method 再成熟d 跳出tnmm, profit split 又係另一個可以玩的area

FS 後期講compliance with regulator

我有朋友調返轉

要由頭學過哂

其中一個想轉Fs 嘅原因就係唔想再去支那出job

竟然係咁咁呢個precedent condition其實係針對咩情況？簽左DTA個d / MCAA但係未activate個d?

(P.s. 非tp dog）

岩 就2018 ye黎講 香港所有mcaa都未effect 主要係 dta 又冇bilateral exchange arrangement 個埋要做local filing 但利申可能有dta係好restrictive (e.g. EOI upon request) so far 睇左幾張都唔覺有

如果mcaa黎緊effective左, 咁正路應該要自動exchange, 咁就應該唔駛local filing

Ching咁熟cbc既 你係big4做

Yes 如果冇systemic failure

有冇巴絲知BDO / RSM summer intern會唔會有ro?

有無人做緊insolvency?

所有上面講的對住中國稅局都是大屎坑 dllm 郁d就話個value driver 係大陸

同問BDO tax intern點 都好wok?

同埋做過bdo intern grad咗之後難唔難入返big4

Fg係某間second tier做左半年 但覺得學唔到野
應該等升左a2試下報big4 定而家跳b記好