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Seismic shifts – ITR’s Asia Guide 2023 launched


With marked economic disruption matched by a frenetic rate of regulatory upheaval, ITR partnered with Asia’s leading legal minds to navigate the continent’s growing complexity.

The guide begins in India, with a comprehensive analysis of intangible assets. KNAV in India demystifies the term ‘intangibles’ before considering the tax and transfer pricing (TP) implications of this rapidly evolving phenomenon.

Meanwhile, RSM Indonesia outlines the country’s swift legislative overhaul which has earned it a seat at the global table of tax reform. Domestically, this has led to a vital breakthrough with the BEPS two-pillar solution.

An article from Deloitte focuses on the potential impact of pillar two in Asia, and sets out the main questions facing companies as organisations prepare for its implementation.

GNV Consulting presents a different angle on tax developments in Indonesia and focuses on an expected increase in audits. A step-by-step guide is intended to help companies to weather the storm.

Authors from Dhruva Partners overview recent changes to direct tax laws that will affect non-resident taxpayers in India, as outlined in the country's recent Union Budget.

Finally, Deloitte experts spanning Indonesia, Malaysia, the Philippines, Singapore, Thailand and Vietnam present an overview of the respective TP controversies each country is contending with. In a region layered with complexity, it is unsurprising to see tax administrations ramping up enforcement activity – how can taxpayers ensure they are adequately prepared?

We hope you enjoy reading our Asia Guide 2023.

Click here to read all the articles from ITR’s Asia Guide special focus.

more across site & bottom lb ros

More from across our site

The Canadian proprietor of Canary Wharf and Manhattan West faces accusations of avoiding tax through subsidiaries in Bermuda and beyond.
The Department of Finance Canada has put forward a package of transfer pricing reforms to clarify existing provisions and address what it says is a disproportionate loss of tax revenue.
Developments included the end of Saudi Arabia’s tax amnesty, Poland’s VAT battle with the EU, the Indirect Tax Forum, India’s WTO complaint, and more.
Charlotte Sallabank and Christy Wilson of Katten UK look at the Premier League's use of 'dual representation' contracts for tax matters.
Shareholders are set to vote on whether the asset management firm will adopt public CbCR, amid claims of tax avoidance.
US lawmakers averted a default on debt by approving the Fiscal Responsibility Act, but this deal may consolidate the Biden tax reforms rather than undermine them.
In a letter to the Australian Senate, the firm has provided the names of all 67 staff who received confidential emails but has not released them publicly.
David Pickstone and Anastasia Nourescu of Stewarts review the facts and implications of Ørsted’s appeal at the Upper Tribunal.
The Internal Revenue Service will lose the funding as part of the US debt limit deal, while Amazon UK reaps the benefits of the 130% ‘super-deduction’.
The European Commission wanted to make an example of US companies like Apple, but its crusade against ‘sweetheart’ tax rulings may be derailed at the CJEU.