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Asia focus

  • Navigating Asia’s changing tax environment

  • Myanmar’s tax on non-residents on the eve of a leap in FDI

    The lifting of US sanctions on general investment in Myanmar is one of the key indications that this Southeast Asian frontier market is poised for a big leap in terms of foreign direct investment (FDI). Cynthia Herman, Edwin Vanderbruggen and Thida Cho Win of VDB Loi discuss how non-residents will be taxed.

  • Navigating India’s proposed GAAR

    Proposed Indian general anti-avoidance rules (GAAR) were not met with much support when details were revealed earlier this year. But a recent consultation period has brought transparency and clarity to proposal, much to the benefit of taxpayers explains Rajendra Nayak of Ernst & Young.

  • Increased focus on tax governance

    Mak Oi Leng of KPMG in Singapore explains why corporate stakeholders such as boards of directors, tax directors, chief executive officers and chief finance officers should all have a vested interest in their company’s tax governance.

  • Transfer pricing investigation versus self-inspection

    As transfer pricing enforcement evolves, the State Administration of Taxation (SAT) in China has developed the concept of anti-avoidance tax system combining management, service and investigation. Wu Duo and Li Ying of Siemens in China discuss the merits of transfer pricing investigation versus self-inspection.


International Correspondents