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Managing Contracts and Severance in Vietnam

Published: December 2016

While Vietnam’s evolving economic landscape presents significant staffing challenges, a firm understanding of contracting laws and decisive action on the part of human resource managers can effectively safeguard and manage these issues as they arise. In this issue of Vietnam Briefing, we discuss the prevailing state of labor pools in Vietnam and outline key considerations for those seeking to staff and retain workers in the country. We highlight the increasing demand for skilled labor, provide in depth coverage of existing contract options, and showcase severance liabilities that may arise if workers or employers choose to terminate their contracts.


Human Resources in ASEAN

Published: December 2016

Although optimization of ASEAN based investment can present a degree of uncertainty due to the magnitude of regulation and diversity within the regional bloc’s labor markets, those with up-to-date information on staffing regulation, prevailing hiring conditions, and costs between markets will be able to make targeted decisions pertaining to the location and structure of their operations. In this issue of ASEAN Briefing, we discuss the prevailing structure of ASEAN’s labor markets and outline key considerations regarding wages and compliance at all levels of the value chain. We highlight comparative sentiment on labor markets within the region, showcase differences in cost and compliance between markets, and provide insight on the state of statutory social insurance obligations throughout the bloc.


Navigating HR Audits in China

Published: December 2016

Recent changes in China’s labor market have underscored the importance of having both an efficient HR system and a satisfied and reliable workforce, and the HR audit is a useful tool to ensure this. In this issue of China Briefing magazine, we provide a guide for conducting HR audits in China. We analyze why the HR audit is especially important for foreign companies operating in the country, and then detail the different HR audit models and procedures that are available to firms. Lastly, we explain how the employee handbook can serve as a year-round safeguard against labor disputes in the Middle Kingdom.


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Implementing Internal Policies in Russia

Published: December 2016

This issue of Russia Briefing discusses internal audit, covering topics including health and safety standards, compliance, HR standards, and security regulations. A couple of years ago, legislation introduced obligatory internal controls for each and every company operating in Russia. An internal audit is the ideal tool for checking whether a company has not only set up such rules, but also adheres to them in its daily business operation.


Taking Advantage of India's Improving Business Environment

Published: December 2016

In this issue of India Briefing Magazine, we look at the important regulatory reforms, policy initiatives, and increased incentives for investing in the Indian market that have emerged since Prime Minister Narendra Modi took office in 2014. Foreign companies should take note of the pro-business agenda of the current government and stay updated with the new reforms and sectoral policies that might ease their entry, investment, and expansion of business operations in India.


Accounting and Bookkeeping in Vietnam

Published: November 2016

In this issue of Vietnam Briefing, we outline the basic framework of accounting applied in Vietnam and provide guidance on how to ensure compliance. We discuss existing Vietnamese accounting standards, highlight differences between Vietnamese and international accounting standards, and provide expert insight on key areas of compliance in Vietnam.


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Analyse de la Réforme de la TVA en Chine

Published: November 2016

Début 2012, la Chine a débuté une réforme massive de son système fiscal en lançant le remplacement de sa “taxe sur les affaires” (“business tax” ou “BT”) par la taxe sur la valeur ajoutée (“TVA”). Avant cette réforme, la TVA n’était appliquée qu’aux ventes et importations de biens corporels et à la prestation de services de transformation, de réparation et de remplacement ; tandis que la BT était appliquée à la prestation de tout autre service et aux transferts de biens incorporels et immobiliers. Depuis mai 2016, la TVA est appliquée à la plupart des domaines initialement soumis à la BT, et est dorénavant la seule taxe chinoise portant sur la consommation. Dans ce numéro de China Briefing, nous nous proposons d’exposer au lecteur certains des aspects les plus importants de la réforme de la TVA et affectant les entreprises étrangères intervenant en Chine.


Evaluating China's VAT Reform

Published: November 2016

At the beginning of 2012, China began a massive overhaul of its tax system by initiating the replacement of business tax (BT) with value-added tax (VAT). Prior to the reform, VAT was levied only on the sale and import of tangible goods and on the provision of processing, repair, and replacement services, while BT was levied on the provision of all other services as well as the transfer of intangibles and property. As of May 2016, VAT has taken over almost all of BT's various functions, and is now effectively China's only form of consumption tax. In this edition of China Briefing, we walk readers through some of the most salient aspects of the VAT reform affecting foreign businesses in China.


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Russia Investment Roadmap: the e-Commerce Industry

Published: October 2016

This issue of Russia Briefing shows how you set up your e-commerce business in Russia. E-Commerce in Russia has been posting double digit growth rates for several years, and this trend is set to continue for cross-border e-commerce. This grants good opportunities for Western manufacturers seeking a simple and fast market entry into Russia and its neighboring countries.


China Investment Roadmap: the Food & Beverage Industry

Published: October 2016

The vast opportunities and still nascent potential of China's food & beverage market should not be viewed without their caveats. Competition is stiff, both from other international companies and growing domestic ones, and the regulatory environment is complicated, often inconsistent, and still very much a work in progress. In this edition of China Briefing, we examine two areas of Chinese food regulations most pertinent for foreign investors today – licensing and certification, and food safety standards. Both have undergone significant change in recent years, altering the way in which foreign companies must engage with the food & beverage industry, and must be thoroughly understood prior to market entry.



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