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Asia Pacific: Asia Specific, April 2006 - Deloitte Global
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New Zealand: Salary sacrifice - changes recommended
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The tax authority recently released an issues paper to counter "extreme salary sacrifice" used to reduce taxes on superannuation contributions.
Also in this issue:
- AUSTRALIA
- Promoters of tax avoidance schemes – subject to civil penalties
- “Blackhole” expenditure - deductions provided
- CHINA
- Securitisation transactions involving trusts - tax treatment clarified
- China/México tax treaty signed
- HONG KONG
- Tax exemption for offshore funds – passed
- INDIA
- 2006 budget
- Special Economic Zones ("SEZ") – come into effect
- Business process outsourcing – ruling concerning PE
- INDONESIA
- Unfavorable tax treaties revisited
- Exporting companies denied VATrefunds
- NEW ZEALAND
- Salary sacrifice – changes recommended
- Taxation of investment income – proposal modified
- Reimbursement of relocation costs
- PAPUA NEW GUINEA
- Deductibility of management fees – alert issued
- TAIWAN
- Taiwan/Denmark tax treaty – enters into force
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Page Last Updated: April 11, 2006
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Source: Deloitte Touche Tohmatsu (English)
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©2012 Deloitte Türkiye.
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