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APAC Tax Matters - Archive - EY - China

APAC Tax MattersArchive


Asia Pacific Tax Matters is a quarterly publication designed to keep you up to date on tax developments from across the Asia Pacific region including insights on what action may be appropriate or relevant for your business.

 

Issue 10: July 2012

In this edition of APAC Tax Matters, we look at:

  • Reforms to Part IVA ‘general anti-avoidance’ provision in Australia
  • 2012 China tax inspection plan  
  • International tax and anti-abuse provisions within Finance Bill 2012 in India
  • Public Ruling No. 11/2011: Claiming of bilateral and unilateral tax credits in Malaysia
  • Tax regulations on roaming service revenues of foreign telecommunication service providers in Taiwan
  • New developments on Value Added Tax (VAT) and Corporate Income Tax (CIT) rules in Vietnam

Issue 9: March 2012

In this edition of APAC Tax Matters, we look at:

  • The hot topic on the issue of taxation on indirect transfer of shares in India
  • New budget rules in Malaysia and Singapore
  • Tax relief measures offered in Thailand and Japan after the natural disasters that wrecked the countries
  • Increased scrutiny and aggressive positions taken by the authorities in Australia and Taiwan
  • New treaties concluded by Japan with Switzerland and the Netherlands, Taiwan with Switzerland, and that between Hong Kong and New Zealand; and much more

Issue 8: October 2011

In this edition of APAC Tax Matters, we look at:

  • The hot topic on capital gains tax and the indirect transfer of shares by non-residents in China and India
  • New rules on exchange of information in Malaysia and strict guidelines for claiming tax treaty relief in the Philippines
  • Issuance of new forms requesting inter-company cross border transactions details in Malaysia and Thailand
  • New treaty concluded between Japan and Hong Kong
  • Assessment on unrealised gains in Hong Kong; and much more

Issue 7: July 2011

In this edition of APAC Tax Matters, we look at:

  • Withholding issues in Australia and India
  • Clarifications on capital contribution with equity interests in China and on qualifying as an investment holding company in Malaysia
  • Thin capitalization rulings in New Zealand and Taiwan
  • Tax breaks under regimes to encourage procurement centers in Thailand and innovation in Singapore
  • Court decision on offshore income in Hong Kong; and much more

Issue 6: April 2011

In this edition of APAC Tax Matters, we look at:

  • The various new tax treaties concluded by countries within the region
  • Introduction of thin capitalization rules in Taiwan and amendments made in Korea
  • Steps introduced in China to facilitate cooperation among tax authorities within China
  • Welcome news of tax exempt dividends in Thailand and tax exemption for certain investment income in Australia
  • Deduction for purchase of trademarks, copyrights and registered designs in Hong Kong; and much more

Issue 5: December 2010

In this edition of APAC Tax Matters, we look at:

  • The various new tax treaties concluded by countries within the region
  • Final ruling released by the Australian Taxation Office (ATO) on the interaction of thin capitalisation and transfer pricing provisions
  • Cases concerning cross border software and service fee payments in India and Taiwan respectively
  • Highlights of the Malaysia 2011 Budget
  • Comprehensive double tax agreement between Hong Kong and Japan; and
  • of specific rulings in China and Japan; and much more

Issue 4: August 2010

In this edition of APAC Tax Matters, we look at:

  • The various new tax treaties concluded by countries within the region
  • Landmark rulings beneficial to tax payers
  • New tax incentives announcements for Taiwan, Thailand and Singapore
  • On-going tax developments as a result of government changes in Australia and Philippines
  • Application and enforcement of specific rulings in China and Japan; and much more

Issue 3: May 2010

In this edition of APAC Tax Matters, we look at:

  • The various new tax treaties concluded by countries within the region
  • New tax reforms and budget announcements for Australia, Japan and Singapore
  • Clarity to cross border pricing in Thailand and the new law to allow exchange of information by tax authorities in the Philippines
  • The exemption from tax on the gain from disposal of shares in India by a Mauritius company; and much more

Issue 2: March 2010

In this edition of APAC Tax Matters, we look at:

  • Why inbound investment structures are under the spotlight in Australia
  • New changes to strengthen China's tax collection on non residents' equity sales
  • Steps being taken in Malaysia to introduce a GST
  • The new double tax agreements recently negotiated by Singapore; and much more

Issue 1: November 2009

In this inaugural edition of FEA Tax Matters we look at:

  • Impacts of the new non-resident treaty benefits rules in China
  • Highlights of the 2010 budget recently handed down in Malaysia
  • Exchange of information standards impacting Singapore's income tax laws
  • Recent VAT changes in Thailand
  • And much more
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