巴菲特最新。 近日，美国著名投资人巴菲特执掌的伯克希尔·哈撒韦公司发表声明，紧急澄清相关视频平台上传播的几段关于巴菲特发表评论的视频。声明称，这些视频是用人工 智能伪造的"欺诈性视频"，并非巴菲特本人录制。巴菲特担心，这类欺诈性视频正在成为一种蔓延的病毒。因为，不熟悉巴菲特的人可能会认为这些视频是真的， 并被这些视频的内容误导。 值得注意的是，该声明稿还透露，11 月 10 日（周一），伯克希尔将发布一份新闻稿，其中将包含巴菲特关于慈善事业、伯克希尔及其他伯克希尔股东和相关人士 可能感兴趣的事项的声明。 自今年5月伯克希尔公司股东大会召开以来，巴菲特极少公开发表评论。当时巴菲特宣布了一项重要决定——计划在年底退休，并提请董事会批准格雷格·阿贝尔正 式接任CEO职位。届时，巴菲特将结束其在伯克希尔长达六十年的领导生涯。 据媒体报道称，巴菲特今年将不再撰写备受全球投资者追捧的年度致股东信，这一重任已移交其继任者、副董事长格雷格·阿贝尔。这位95岁的亿万富翁仍将于11月 10日发布致子女与股东的感恩节信函。 当地时间11月1日，伯克希尔公布了巴菲特卸任CEO之前发布的最后一份财务报告。财报显示，伯克希尔公司第三季度 ...

Group 1 - Wealthy individuals closely monitor the economy, legislation, and markets to assess their financial impact [1] - Building and maintaining wealth involves making consistent smart financial decisions rather than just earning a high income [2] - High-net-worth individuals employ disciplined strategies to protect and grow their assets while avoiding common pitfalls [2] Group 2 - Consulting with financial advisors is crucial for wealthy individuals, especially during political or economic changes [4] - Wealthy individuals prioritize careful financial planning and money management to enhance their net worth [4] - Diversification is essential for a balanced portfolio, particularly in turbulent economic times [5] Group 3 - Wealthy individuals avoid putting all their money into a single asset class to mitigate risk and ensure long-term stability [6] - They actively seek to minimize tax liabilities through strategic financial planning and the use of tax-advantaged accounts [6] - Common strategies include investing in a mix of asset types and regularly rebalancing portfolios to maintain target allocations [7]

开拓拉丁美洲市场，意味着靠近资源与市场，但也意味着面对复杂的税务环境与供应链挑战。一步踏错，可能满盘皆输。 当您的企业雄心勃勃地布局拉美市场时，是否也曾被这些问题困扰？ 1. 架构之困：控股架构如何设计选择？ 2. 定价之惑：集团内部交易如何定价？能否经受住当地严苛的转让定价稽查？ 3. 效率之殇：本想优化全球供应链，却因税务规划缺失，导致流程冗赘，反而增加了整体运营成本。 本文内容仅供一般参考用，并非针对任何个人或团体的个别或特定情况而提供。虽然我们已致力提供准确和及时的资料，但我们不能保证这些资料在阁下 收取时或日后仍然准确。任何人士不应在没有详细考虑相关的情况及获取适当的专业意见下依据所载内容行事。本文所有提供的内容均不应被视为正式的 审计、会计或法律建议。 优化转让定价策略 有效管理税务风险，让合规成为企业发展的稳定器。 植入供应链的税务思维 从供应链优化布局之初，就将税务有效性前置考量，助力企业实现增本、增效、合规的三重目标。 毕马威的服务确保客户在拉丁美洲的投资，在严格遵守税法的前提下，优化全球供应链，提高运营效率，同时确保了整个流程的税务有效性和合规性。 这不仅仅是税务问题，更是直接影响企业全球 ...

Core Insights - The total tax revenue in the UK comprises various tax types, primarily personal income tax, corporate tax, and value-added tax (VAT) [2] - Access to detailed tax revenue statistics is available through government websites and relevant tax platforms, which can aid in market analysis and tax planning [2] Group 1: Sources for Tax Revenue Data - The UK government’s official website (gov.uk) is the most reliable source for authoritative data on total tax revenue, providing detailed reports on tax policies and annual revenue [3] - The Office for National Statistics (ONS) publishes extensive statistical data, including annual reports on tax revenue, which help analyze tax trends [4] - HM Revenue & Customs (HMRC) is the main agency responsible for tax collection in the UK, offering detailed information on tax revenue, compliance, and regulations [5] - Professional consulting firms and databases, such as KPMG, PwC, and Deloitte, also provide tax data and analysis reports that include total tax revenue and the impact of tax policies [6] Group 2: Practical Applications of Tax Revenue Data - For corporate tax planning, a cross-border e-commerce company entering the UK market can utilize the UK budget report to understand the main tax sources, allowing for effective tax burden prediction and compliance planning [8] - Foreign investors can assess the suitability of the UK tax policy for long-term investment by reviewing ONS public finance statistics, which indicate a steady increase in tax revenue, particularly in corporate tax and VAT [9] Group 3: Challenges in Accessing Tax Revenue Data - Tax data is subject to annual changes, especially following tax law adjustments or budget report releases, necessitating regular visits to HMRC or ONS for the latest information [10] - Non-professionals may find it challenging to interpret detailed data from government platforms, suggesting the need for hiring professional tax advisors or using specialized tax analysis tools for accurate decision-making [11]

Core Viewpoint - The article emphasizes that establishing a company in Hong Kong is not merely about tax savings but requires a deep understanding of the tax system, identity, and structural logic behind it. Many businesses fall into traps due to misleading information from agents who focus only on the benefits without addressing compliance risks [2][5][23]. Tax System Insights - Hong Kong's tax system is fundamentally different from mainland China's, where businesses face multiple layers of taxation. In contrast, Hong Kong has a simplified tax structure with no value-added tax and only one profit tax, which is tiered at 8.25% for profits up to HKD 2 million and 16.5% for profits above that [11][13]. - The compliance costs in Hong Kong are lower, allowing businesses to focus more on operations rather than tax management, which is a significant advantage for companies [13][23]. Compliance and Structural Requirements - To benefit from offshore income tax exemptions, a Hong Kong company must conduct "core income-generating activities" in Hong Kong, including decision-making, contract signing, and financial management, along with having a physical office and local employees [7][9]. - Companies must also be aware of cross-border operational requirements, such as the need for ODI filing for mainland enterprises investing in Hong Kong, which has new requirements starting in 2025, including the submission of "cross-border tax compliance certificates" [9][21]. Identity and Tax Residency - There is a common misconception that obtaining Hong Kong permanent residency automatically qualifies one as a tax resident. Tax residency is determined by factors such as the duration of stay and economic ties to Hong Kong [17][19]. - To enjoy reduced withholding tax rates on dividends from mainland companies, a Hong Kong company must hold at least 25% of the shares for over 12 months and meet economic substance requirements [15][17]. Practical Steps for Implementation - Businesses must align their identity goals with economic substance when establishing operations in Hong Kong. This includes securing an office address and local employees before applying for permanent residency if they aim to benefit from dividend tax reductions [19][21]. - It is crucial to ensure that all cross-border transactions are legitimate and well-documented to avoid issues with tax authorities, as any perceived "shell transactions" could lead to tax adjustments [21][23].

Core Points - The "super catch-up" mechanism in 401(k) plans will significantly benefit older workers, particularly high-income individuals aged 60 to 63, allowing them to increase their savings limits substantially [1][3] Group 1: 401(k) Changes - According to the Secure 2.0 Act, the annual contribution limit for workers under 50 will be $23,500 in 2025, while those aged 50 and above can contribute an additional $7,500. Workers aged 60 to 63 can utilize the "super catch-up" provision to raise their annual contribution limit to $34,750, excluding employer contributions or dividends [3] - A report by Vanguard indicates that most workers are not fully utilizing the "super catch-up" mechanism, with only 16% of eligible workers actually taking advantage of it, primarily among higher-income individuals with larger account balances [3] Group 2: Financial Planning Insights - Financial planner Jim Guarino notes that implementing the 401(k) super catch-up contributions is relatively easy as long as cash flow is sufficient and individuals understand the mechanism [3] - Fidelity data shows that as of May, only 3% of retirement plans had not updated to include the 2025 features, with most plans automatically stopping excess contributions after reaching the $7,500 limit [3] - Financial expert Dan Galli emphasizes the importance of increasing 401(k) contributions before the year-end to maximize tax-deferred savings, highlighting that while contributions provide immediate tax benefits, withdrawals will still be taxed at the individual's income tax rate [4]