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財務簽證
財務簽證
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稅務簽證
稅務簽證
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營業稅簽證
營業稅簽證
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公開發行及上市櫃專案輔導與規劃
公開發行及上市櫃專案輔導與規劃
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IFRS專區
IFRS專區
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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
外國專業投資機構之稅務代理人
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所得稅法第四條及第二十五條專案核定申請
所得稅法第四條及第二十五條專案核定申請
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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,協助管理者與員工在目標上達成共識,並透過激勵和幫助員工取得優異績效從而實現組織目標的管理,真實反映員工的工作表現,目的在幫助企業激發員工的工作熱情和提高員工的能力和素質,淘汰不良員工,客觀具體、制度公平,迅速反映員工在職能上的表現並調整工作內容,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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Environmental, Social and Governance (ESG)
Environmental, Social and Governance (ESG)
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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)
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其他政府委託專案查核
其他政府委託專案查核
Clare Hartnell finds property professionals worldwide more buoyant than in recent years.
I am currently at MIPIM, the annual gathering of property professionals from around the world, and can report that the mood is much improved from this time last year. Developers, property companies, investors and homeowners suffered disproportionately during the financial crisis. But now, finally, expectations for profitability, jobs and orders are all on the rise. House prices are climbing in key markets such as the UK and the US, contributing to the so-called ‘wealth effect’ which boosts the consumption patterns of homeowners.
But the market is in no way uniform. As revealed by the report we released this week, ‘Microclimates of opportunity’, investment is being channelled into cities and regions, rather than countries. In economies that suffered badly in the recession, such as Spain and Ireland, certain areas are becoming attractive again. In Spain, house prices are still some 30% below their 2007 peak and some half a million homes remain unoccupied, but development has started again in and around Madrid. The fall in Ireland was even more pronounced with houses losing some 50% of their value. House prices rose by 6.4% in 2013, but strip out Dublin and the improvement was negligible.
In China, house prices have risen by as much as 25% in 2013 in first-tier cities such as Beijing, Shanghai, Shenzhen and Guangzhou. A number of measures, such as raising second home deposit levels; boosting the supply of affordable housing; introducing property-taxation; and making it harder for non-residents to buy, have been introduced to cool the market.
Increasing activity in the sector is a strong indicator that the global recovery is gaining momentum, although it would not take much to destabilise these improvements. As cities rather than countries seem to be the focus for investors and businesses alike, this can also mean distorted values in a small area, with the risk of some potential future realignment.
That said, the signs are pointing in the right direction and even countries that have been through a torrid time are beginning to attract investment again. Real estate and construction businesses have been in ‘wait and see’ mode for a long time. But now they need to identify these microclimates of opportunity, incentivise their key people and make sure that the correct controls are in place so that governance issues do not stifle their next phase of growth.
Clare Hartnell is global leader for real & construction at Grant Thornton.