Asia-Pacific
Authors from Khaitan & Co dissect a ‘welcome’ ruling, which found that the mere existence of a tax benefit would not, by itself, warrant a principal purpose test
Rishi Joshi, of the Institute of Chartered Accountants of India, warns of potential judicial overreach as assets are recharacterised to bypass a legislative exclusion
There was a ‘deeply embedded culture within PwC that routinely disregarded formal confidentiality obligations,’ the chairman of Australia’s Tax Practitioners Board said
The firm has appointed Deloitte’s former tax leader for Thailand to lead the new operation, which builds on considerable Asian investment in recent months
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Sponsored by DLA Piper AustraliaKelvin Yuen and Eddie Ahn of DLA Piper Australia review draft Practical Compliance Guideline 2025/D4, outlining its low-risk zones for cross-border software payments and implications following the recent landmark PepsiCo High Court decision -
Sponsored by GNV ConsultingNanda Atsatalada and Endy Arya Yoga of GNV Consulting review Indonesia’s recent VAT and tax regulatory updates, covering insurance, construction, housing incentives, preliminary refunds, and regional tax reductions in hospitality and food services
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Sponsored by DeloitteJames Zhao and Jason Ye of Deloitte China highlight the challenges, regulatory variations, and foreign exchange considerations for taxpayers regarding year-end transfer pricing adjustments, and analyse recent Shenzhen guidance for inbound changes
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