This commentary-based research tool is written by practitioners for regional tax professionals requiring in-depth tax information to make investment decisions and oversee tax compliance matters of their subsidiaries or branches in Asia. This reference focuses on both tax compliance and tax planning across 11 countries.

The 11 countries include China, Hong Kong, India, Indonesia, Japan, Korea, Malaysia, Philippines, Singapore, Taiwan and Thailand.

• Provides information on tax compliance requirements
• Discusses tax planning issues
• Addresses commonly asked questions
• Highlights main tax issues in each jurisdiction
• Regular updates
• Reports tax changes announced in annual Budget Speeches

Contents Includes:

• Introduction to tax planning in Asia
• Overview of investment framework
• Overview of corporate  income tax
• Overview of personal income tax
• Other taxes
• Tax incentives
• Dealing with tax laws in the jurisdiction
• The tax compliance environment
• The role of rulings
• Issues in tax deductibility
• Taxable presence
• Planning for an inbound investment
• Taxation of service/management fee
• Tax planning for the outbound investor
• Transfer pricing in the jurisdiction
• Treasury management
• Derivatives
• Practical issues with the use of tax treaties
• The use of the jurisdiction in international tax planning
• CFC planning
• Mergers and acquisitions
• Expatriate tax planning
• Tax issues for directors
• Issues with stock options
• Issues in anti-avoidance
• Trends in taxation
  

Product Includes:

• 24 hours / 365 days online access or 12 loose-leaf print volumes
• Approximately 6 updates
• Monthly Tax and Accounting Briefing e-newsletter