Tax Planning and Compliance in Asia

With detailed practical guidance and information on the tax law and practice structures in the most important Asian trading countries, Tax Planning and Compliance in Asia provides everything needed to make investment decisions and oversee tax compliance matters for enterprises in the region. The authors - all leading tax practitioners with direct experience and expertise in Asian jurisdictions - clearly elucidate the issues tax directors and foreign investors need to focus on in each country, including the following: tax incentives; the role of rulings; tax deductibility; dealing with the jurisdiction without creating a taxable presence; taxation of services/management fees; transfer pricing; derivatives; use of tax treaties; mergers and acquisitions; expatriate tax planning; and emerging trends in taxation. Appropriate attention is given to relevant legislation and each tax authority's interpretation and practice notes. The book includes a comprehensive topical index, a section finding list, and a table of cases. Tax Planning and Compliance in Asia will be of enormous value to investors and to regional tax directors who oversee tax compliance matters of companies and their subsidiaries and branches in Asia. This title forms part of the Asia Business Law Series published in cooperation with CCH Asia and provides updated and reliable practical guidelines, legislation and case law, in order to help practitioners, policy makers and scholars understand how business is conducted in the rapidly growing Asian market.