201710_cover_out

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3 CoverStory 4

4 Contents BEPS 10 BEPS 12 / CEO IFRS

CoverStory / 6 2002 Sarbanes-Oxley Act2010 - Dodd-Frank Wall Street

5 CoverStory / Sarbanes-Oxley Act Dodd-Frank Wall Street Reform and Consumer Protection Act APEC

6 7

7 CoverStory

8 Speak up 2. 9

TaxServices BEPS BEPS / 10 13 Inland Revenue Board, IRB

9 TaxServices BEPS BEPS / Inland Revenue Board, IRB BEPS (Cash Box) OECD DEMPE OECD profit split method ex-ante valuation techniques Advertising marketing and promotionalamp AMP ) AMP AMP IRB OECD

10 BEPS - 13 IRB IRB period : Malaysia introduces master file requirement, other BEPS recommendation : Guidance on the Implementation of Country-by- Country Reporting 13-9 OECD BEPS 13 Country-by- Country Report short accounting 11

TaxServices / / 12 Skandia Skandia Skandia 2016 12

11 TaxServices / / 12 Skandia Skandia Skandia Skandia (Court of Justice of the European Union) Skandia (European Commission) 845 (Working Paper No. 845) Skandia Skandia B2C B2B reverse charge B2C

12 (Korea Customs Service) p.14 (owner) (owner) 13

13 TaxServices - / /

14 15 74 F 74 74

15 TaxServices - / /

TaxServices - / / 18 2008 100 - - (CFC) - (PEM) 105 7 CFC

17 TaxServices - / / (CFC) - (PEM) CFC F (PEM) (1) (2) (3) F F PEM F F PEM F ( ) (CFC ) CFC

18 F F CFC F CFC 10% CFC F ( A ) CFC F 19

19 TaxServices / % 42% % %

20 Risk Advisory /

21 22 Deloitte Monitor 20 Granby Four Streets 80 Assemble Turner Prize Centrica British Gas

22 㕬 Deloitte 㛂遤兰䢵㙹䋑涸䧭呪刵哫擽㑭䄷䴁㖗䬽䕌娔姯凮㖗怆凮㔦 Ứ㥔堺䔳 ὃə ῲ 㖗䏭冯 ứ㐤㔠 ẋ态栳㙡ㅎ㔖ế 㔠 ẋ态栳㙡ㅎ㔖ế 奶㙡ㅎẋ态䙣ⰼ巖奶䳢䵘堽䊫䄗 Ⲳ 敄䯋䙣ⰼ䬽䕌凮柦娼岇岓㠯怙䮈䏭䤥㛪䵺㿆柦娼㨈堽䊫䄗㜏堽䊫䄗㜏䯂㒤㖺䯂㒤㖺㔠 ⅓⅘㛴岮姱ㆰ䔏壤怇 ὃ ⅓⅘㛴䬽䕒䙣ⰼ㴨䧲 Ọ 㕟ἴ䦸䙣ⰼ凮何 ὃ 㹱 ᵜ 擽㛷ⶵ ⳁ 妼㑭儼㑭奶㙡ㅎẋ态喴何ẋ态㝷㨈䙫䣵娔₀凮岮䔉䶔孞何岮䔉䮈䏭㔠㔦 ὃ㥔㴨䧲檿䇆怲㔯䍮凮㯸䜥㻦ヶ ၦਠ ٿ ȈDeloitte Smart City, Smart Nation 䧭涸兰䢵㙹䋑銴礶㺙鋊ⷔ 佟罏䖤Ⱘ 㸪錚㖈 Deloitte Gov Lab 剐麨涸兰䢵㙹䋑ⴕ區涸滚莅黇鋅刿䖤㼟嫦 ⴕ须ꆄ蔅㖈㼩涸ⴉ〡㜡デ䭸ⴀ 蕰尝剤㥪涸㛇燊䒊鏤䖎ꨈ㼟猰䪮㼬㽳涸竤뀿㖈鸏倰䖎䖤佪岁麨剤鏪 Ⰵⵌ㙹䋑蕰顬搭倕倬爢剚俒涸腠窄剚㣟㢵窡䋑㜥㢵侸䎃㣟婫侁㜖剤鏪㢵搂岁䟝涸堥㽳佟䏎涸侮倞鎙殥佪卓葻燘䋑㺂䧭捀屛㸞娦錬䭾撑菛佟䏎涸䙼笞㥪栽䖤䋑㜥伱顋钢ず䒸ⵌ鏪㢵錚鸏珏灶莍涸㖒倰銴鿈䬓ꤑ 僽㽳籏窡䊩㹐䖤ⵌ须彂䫏Ⰵ涸兰䢵鸒莞箣㓂ꅾ涸鸒猰㪮莅螠酓䋑蠝㷸㹒䋒 ꅾ倞缺倞鸏罉莍㉏겗 㽳涸䧭竤뀿阮僈葻㥪涸瘼殜鋊ⷔ 涸窡䋑㜥隌窡䋑㜥涸暶蒀㽳佟䏎涸剓㣐荈魨涸须彂ⵄ欽 ⱄ 猰䪮㼬Ⰵ莅ⶾ䠑涮㥶䠑皿湏僽莅Ⱖ佖隶侮瑠鋊ⷔ 㥶ꅾ植莍䟝溁ꐏ 罜剤佪剤瑠涸㼟须ꆄ䫏Ⰵ㖈鯱傱顜涸兰䢵鸒㕬㔋 Deloitte 麨兰䢵㙹䋑鋊ⷔ话㕬栿㙖暬总怇ㇷ凹恐暬总怇ㇷ凹恐丨取 ⅞㛰䔆䔉㰟乳䙣ⰼƏ ⅞㛰䏪䫝䈔䙫楽惤䛕㨀 Ợ 㜓䫝䈔怙⅓⅘㛴䙫峑Ọ ᾂ㛛䙫䥶檿䣵娔䙫峑娔䙫峑䙣ⰼ䵺㿆䤥㛪㕮 ₚ 㩆㢗 ὃ㥔䒗 ℑ 凑䄝岮㹷ὦ䔏㔯䍮剖䙫㲢䏭䛊䝊柿凮 ὃ ၦਠ ٿ ȈDeloitte, Jakarta's Smart City vision 檿㔦㖤㔦塏䏥滺㖗 괐 ꦖ 盘椚镪鑉剪噠滞鸒鎝 23

23 (Design) (Build) (Operation) (Design) (Build) IoT/Big Data/AI (Operation) Smart Nation A21 24

24 Risk Advisory ( ) /?? (Due Diligence DD)! ( ) :

25 26 (Red Flag) ( )

26 Risk Advisory ( ) / ( ) ( ) ( ) Foresight? Insight? Hindsight? - 27

27 ... OLTP(On- Line Transaction Processing) OLAP(On-Line Analytical Processing) (Big Data) / PDCA(Plan-Do-Check-Act) (1) (2) (Cross- Selling)

Risk Advisory ( ) / IT Hewlett-Packard EnterpriseHPE 2017 9 5

OpenStack IT (Cloud Service) (Cloud Software) (Subscription) IT

SaaS (Availability) SaaS (Customer On- Premise) (3rdParty Hosted)

28 Risk Advisory ( ) / IT Hewlett-Packard EnterpriseHPE Cloud Technology PartnersCTPCTP IT IoT AWSMicrosoft AzureGoogle OpenStack IT (Cloud Service) (Cloud Software) (Subscription) IT (Enterprise Cloud) (as-a-service) CIO 5 SaaS 50% SaaS SaaS SaaS SaaS (Availability) SaaS (Customer On- Premise) (3rdParty Hosted) (Vendor Hosted) (Perpetual) (Term) (Subscription) (Utility &Pay-per-use) SaaS / 29

29 1. Utilization SAM SaaS 2. Ad-hoc purchasing IT 3. High committed spend 4. Compliance Risk SaaS 30

30 Risk Advisory CEO /

31 A6 32

32 Consulting / (performance indicator) (Strategy Articulation Workshop) ( )?? ( ) (Primary data) (...) : ( ) ( )?? ( ) (Secondary data)( ) : : 33

33 ? ( ) ( ) ( ) ( ) ( )?... (Operational index) ( ) ERP Dashboard AnalyticsBI : ( ) 34

34 Industries IFRS 17 / ( ) / 17 (IFRS 17) (DMS) IFRS IFRS 17 IFRS 17 (IAIS) (RBC) IFRS IFRS17 IFRS 17 IFRS 17 (Building Block 35

35 Approach, BBA) (Best Estimate Liabilities, BEL) (Risk Adjustment, RA) (Contractual Service Margin, CSM) IFRS 4IFRS 17 IFRS 17 IFRS 17 (IFRS) IFRS 17 IFRS 17 IT 36 IT IT IFRS 17? IFRS 17 IFRS 17

36 IFRS 17 IFRS 17 IFRS 17 IFRS 17 IFRS 17 IT? IT IT IFRS 17 Deloitte 4R

37 38 (DMS)? IT GAAP IFRS DMS DMS IT DMS IFRS 17 DMS (Solvency II) IFRS 17 Solvency II DMS 1. IFRS 17 IFRS 17 IFRS IFRS 17

38 ETL R SAS 3. IT IT IT IFRS 17 financial-services/articles/insurance-accountinginsights.html IFRS 17 IFRS 17 IT DMS IFRS 17 39

Expert Opinion / 40 73% 63% 2017 4 11 5% 11

39 Expert Opinion / 40 73% 63% % 11 6~20% 21~35% 36~50% A4

40 Expert Opinion / CRS % 20% 5% 20% 5% 25.3% 24% 17% 20% 41

41 CRS CFC (1) (2) Common Reporting and Due Diligence Standard,CRS (3) CRS OECD (Standard for Automatic exchange of information, AEOI) CRS 100 CRS 5 1 CRS AEOI 2018 CRS CRS

42 15% 16 1% ( % %) % A18 43

43 ExpertOpinion / 44 ( ) : 2 ( ( ) ) ( ) 1 ( ) 2 ( ) 26 1

44 26 2 ( 3 ( ) ) ( ( ) ) 3 ( ) ( 4 ) ( )

45 ( ) ( ) ( ) ( 5-6 ) ( ) ( ) ( 12 ) ( 17 ) ( 18 ) ( ) ( 23 ) ( ) ( )

46 Seminars OCT01 10/12() 09:00-16:00 OCT02 10/12() 09:30-16:30 TX /12() 13:30-17:30 FM /13() 09:30-16:30 OCT03 10/17() 09:00-16:00 OCT04 10/25() 09:00-16:00 AUG17 10/25() 13:30-16:30 OCT05 10/26() 09:00-16:00 TX /26() 13:30-17:30 FM /27() 09:30-16:30 NOV01 11/9() 09:00-16:00 NOV02 11/9() 13:30-17:30 NOV03 11/10() 09:30-16:30 NOV04 11/14() 09:00-16:00 NOV05 11/17() 09:30-16:30 NOV06 11/22() 09:00-16:00 NOV07 11/23() 09:00-16:00 NOV08 11/23() 13:30-17:30 (02)

47 Contactus Tel+886(2) Fax+886(2) Tel+886(3) Fax+886(3) Tel+886(4) Fax+886(4) Tel+886(6) Fax+886(6) Tel+886(7) Fax+886(7) Taiwanese Service Group ( ) Tel Fax

發行人 : 郭政弘編輯顧問 : 施景彬陳光宇萬幼筠鄭興范有偉林鴻鵬成德潤李東峰林淑婉許晉銘洪惠玲吳佳翰法律顧問 : 林瑞彬總編輯 : 洪國田責任編輯 : 龔則立郭瓊俐吳品

發行人 : 郭政弘編輯顧問 : 施景彬陳光宇萬幼筠鄭興范有偉林鴻鵬成德潤李東峰林淑婉許晉銘洪惠玲吳佳翰法律顧問 : 林瑞彬總編輯 : 洪國田責任編輯 : 龔則立郭瓊俐吳品發行人 : 郭政弘編輯顧問 : 施景彬陳光宇萬幼筠鄭興范有偉林鴻鵬成德潤李東峰林淑婉許晉銘洪惠玲吳佳翰法律顧問 : 林瑞彬總編輯 : 洪國田責任編輯 : 龔則立郭瓊俐吳品儀黃瀞瑢美編 : 林淑琴呂冠漢編輯組 : 祁靜芬李威陞侯立仁