毕马威：2023年全球家族企业税收监测报告（中译版）（67页）.pdf

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1、Global family business tax monitor 2023Branching out,building up,giving backKPMG I family business tax monitor 2023 2023 Copyright owned by one or more of the KPMG International entities.KPMG International entities provide no services to clients.All rights reserved.Foreword04Whats new?At a glance:Ke

2、y provisions and potential developments06Taxing family business transfers A world of differences10Case studies:Case study 1 Case study 214Family business succession in uncertain times:Key themes Branching out More business families and their assets are going global Building up Putting focus on gover

3、nance and managing family wealth Giving back Philanthropic activities are drawing more attention30Thinking ahead:Planning and communicating are critical46Summary notes by country,territory and jurisdiction 50Contacts613Global family business tax monitor 2023 2023 Copyright owned by one or more of th

4、e KPMG International entities.KPMG International entities provide no services to clients.All rights reserved.Foreword For many family businesses,long-term sustainability depends on the successful transfer of business assets and family wealth from one generation to the next.On top of the profound emo

5、tional issues these transfers entail,tax,legal and a host of other issues should be considered.Today,these issues are multiplying as the pandemics long-term effects make themselves known,long-simmering geopolitical conflicts erupt,a potential global recession looms,the consequences of climate change

6、 continue to emerge and technology opens up opportunities for new business models and ways of doing business.With all of these forces at play,where should business families focus their attention when planning for succession?This report shares some insights into their current thinking and helps to co