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Asia Specific (02/02/2007)
Asia Specific provides monthly updates on the latest tax issues within the Asia Pacific region.
In this issue:
  • Australia
    - Proposed tax timing treatment of financial arrangement – released
  • China
    - First bilateral APA with US
    - SAT clarifies individual tax compliance requirement
    - Land-use tax extended
  • Hong Kong
    - Guidance concerning the tax treaty concluded with China – issued
  • India
    - Income from offshore supplies and services under a turnkey project – not taxable
    - Profits on sale of shares by Foreign Institutional Investors – comprises capital gains
  • Indonesia
    - Guidelines concerning withholding tax on services – issued
  • Korea
    - Guidelines for imposition and collection of fines for failure to submit TP documents
    - Korea and Hong Kong – agree to exchange information
    - Further tax law reform
    - Bad debts – credit information company report insufficient
  • Taiwan
    - Expense deduction claims by PEs of foreign enterprises – ruling
  • Thailand
    - Proposed amendment to Foreign Business Act
    - Reserve requirement on short term capital inflow
Attachments
Asia Specific (271 KB)
Deloitte Asia Tax Alert

Contact us for more information about this topic.
Page Last Updated: 05 February 2007
Source: Deloitte - Belgium (English)



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