Mondaq Asia Pacific: Tax
Mayer Brown JSM
We are pleased to present to you the first edition of our firm’s Asia Tax Bulletin.
Corrs Chambers Westgarth
The Federal Government has heralded its "Re:think Tax Discussion Paper" as "opening the conversation" on tax reform.
Mayer Brown JSM
Asia Tax Bulletin - Spring 2015
Grant Thornton
On 18 March, 2015, China State Administration of Taxation released one important regulation regarding outbound payments by Chinese entities to overseas related parties.
Grant Thornton
Recently, State Administration of Tax issued Annual Corporate Income Tax ("CIT") Return Package of People's Republic of China (Type A, 2014).
King & Wood Mallesons
Circular 79 intends to clarify enterprise income tax (EIT) policy for capital gains with respect to QFIIs/RQFIIs.
Grant Thornton
During a short period of 30 days, China State Administration of Taxation ("SAT") had released two notices regarding anti-avoidance measures, measures that would impact directly the daily operation of taxpayers.
Grant Thornton
In April 2014, State Administration of Taxation of People's Republic of China ("SAT") submitted a letter ("the Letter") to the subcommittee of UN Transfer Pricing Manual for Developing Countries ("UN TP Manual").
Grant Thornton
Since the release of The Administrative Measures of Special Taxation Adjustment, as Guoshuifa [2009] No. 2 ("Circular 2") by China State Administration of Taxation (the "SAT") in 2009...
De Brauw Blackstone Westbroek N.V.
The China State Administration of Taxation recently issued a notice extending the taxation of capital gains by non-Chinese tax residents arising from indirect transfers of Chinese assets.
Mayer Brown JSM
As anticipated, on 6 February 2015, China's State Administration of Taxation issued Public Notice [2015] No. 7 dealing with indirect transfers of Chinese taxable assets.
King & Wood Mallesons
Bulletin 7 shall have profound impacts on the tax costs, investment structuring and exit plans of foreign enterprises.
Fox Rothschild LLP
In a news release issued by Reuters on February 27, 2015, China’s tax authorities have warned foreign investors with a proposed capital-gains tax which would take 10% of trading profits or gains without reduction for trading losses.
Morrison & Foerster LLP
Below is a brief summary and discussion of the application of Announcement 7, which applies to indirect transfers of PRC entities or properties by offshore investors.
Mayer Brown JSM
This is relevant mainly for (1) Hong Kong companies or investment funds selling securities in Chinese listed companies and (2) ship or aircraft leasing companies resident in Hong Kong who (finance) lease vessels and aircraft to lessees in mainland China.
TMF Group
Our Hong Kong Managing Director examines the impacts of the city’s first budget since the Umbrella Revolution.
Singh & Associates
Trade in today’s global era visualizes significant number of international transactions in form of transfer of goods, services, capital and intangibles.
Singh & Associates
The Budget 2015 presented by has definitely put down a significant meaning towards accomplishment of the goals through execution...
Nishith Desai Associates
The UFIA Bill is to take effect from 1 April 2016, i.e. from the financial year 1 April 2015- 31 March 2016.
Nishith Desai Associates
ET Now: Amicus Curiae – Discussing Retrospective Tax Law
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Karthik Ranganathan
The Finance Minister has reiterated during his Budget speech that Goods and Service Tax Act (GST) will be brought into force from April 1, 2016.
Karthik Ranganathan
The Government of India has shown its sincerest efforts to establish that it is pro-business and has made several amendments to the Income-tax Act, 1961 (the Act)...
Singh & Associates
Ministry of Finance issued under the negative list regime of the Service Tax Laws exempted certain services from the services tax leviable thereon.
Rockwell Olivier
investors may be unaware that investment structures can give rise to double taxation when foreign profits are returned.
Karthik Ranganathan
When it comes to policy decisions at least at the Federal Government level, policies introduced by the previous Government is not reversed by the successive Government.
Karthik Ranganathan
Clause 39 of section 65B (Interpretations) of the Act has been amended (which defines metered cab) to carve out the service rendered by radio taxis.
Singh & Associates
Wealth Tax in India is a form of Direct Tax and is levied under the provisions of Wealth-Tax Act, 1957.
Moore Stephens
The United States of America (USA) has an extraordinarily far reaching tax regime.
Vaish Associates Advocates
Chapter XII of the Income Tax Act, 1961 (I.T. Act), which deals with the OFFENCES & PROSECUTIONS, is always a matter of concern for anyone concerned and related with the I.T. Act.
Seth Dua & Associates
The Delhi High Court in case of DIT v Panalfa Autoelektrik Ltd: 49 412, held that export commission for arranging export sales could not be considered...
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