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11 Jul - UAE: New economic substance regulations for UAE companies

10 Jul - Thailand: Mutual funds subject to 15% income tax (effective 20 August 2019)

8 Jul - India: Tax proposals in Union Budget 2019

8 Jul - India: Annual return of foreign liabilities and assets; revised reporting system

3 Jul - Thailand: Expanded exemptions from foreign business license requirements

2 Jul - China: Individual income tax subsidy available in Greater Bay Area

2 Jul - Vietnam: Taxation of e-commerce transactions, remote digital sales

28 Jun - Australia: International dealings schedule disclosures for hybrid mismatches (2019)

28 Jun - Indonesia: New method for calculating monthly tax installments

28 Jun - India: No permanent establishment of U.S. entity; treatment of compulsory convertible debenture sales

26 Jun - India: Treatment of non-compete fees, executive search fees

24 Jun - India: GST annual returns, filing due date extended

24 Jun - Japan: Amended business tax rates for Tokyo are passed

20 Jun - Australia: Update on effects of MLI on Australian tax treaties

13 Jun - India: Plans for transitioning to new, simplified GST returns

12 Jun - Pakistan: Budget 2019, direct and indirect tax proposals

10 Jun - New Zealand and Australia: Determining tax residency of dual-resident companies

10 Jun - Philippines: Guidelines for processing VAT refund claims

5 Jun - Bahrain: Update of VAT measures

5 Jun - Oman: Updates about withholding tax, specialized zones, excise tax

5 Jun - Saudi Arabia: Excise tax on drinks, electronic cigarettes

5 Jun - UAE: VAT refunds relating to Expo 2020; tax treaty update

5 Jun - New Zealand: Digital services tax; discussion document released

4 Jun - New Zealand: Update on GST for imports, loss ring-fencing

4 Jun - Vietnam: Summaries of official guidance concerning corporate, individual income tax, VAT, foreign contractor tax

30 May - Thailand: Tax incentives under international business centre regime

30 May - New Zealand: Tax measures in 2019 budget

29 May - Japan: Tokyo’s business tax rate proposals, effective 1 October 2019

29 May - Australia: Victoria state government proposes tax legislation

28 May - Australia: Victoria’s budget includes business tax relief, payroll tax reduction 

24 May - India: Losses from trading in shares; interest on funds provided subsidiaries 

23 May - Australia: Annual reporting about employee share schemes; first reporting for tax year ending 30 June 2019

23 May - Australia: “Reportable tax position” schedule, instructions for 2019

17 May - New Zealand: Proposed GST changes expected, telecommunications services

17 May - Thailand: International business center regime, individual income tax benefit requirements

10 May - Australia: Western Australia budget delivered, no changes to stamp taxes (duties) or land tax regime

10 May - Indonesia: VAT rate of 0% extended for additional export services

10 May - Myanmar: “Advance income tax regime” exemptions removed for certain companies

8 May - India: Tax treatment of receipts under tax treaties with Mauritius, Singapore, Russia

7 May - Thailand: New international business center tax incentive; certain action required by 1 June 2019

6 May - Australia: International money transfers treated as assessable income (individual tax)

6 May - Philippines: Tax implications of “one person corporations”

3 May - Singapore: GST reverse-charge mechanism on imported services, effective January 2020

30 Apr - Australia: Updated ATO guidance for stakeholders on general purpose financial statements (GPFS) regime

29 Apr - India: Permanent establishment thresholds, profit attribution rules

26 Apr - India: Update on GST notifications, circulars

26 Apr - Australia: Small business capital gains tax (CGT) concessions not available for companies using assets to derive rent 

23 Apr - Australia: Income tax treaty signed with Israel

23 Apr - India: Interest payable on gross GST liability; input tax credit available only when returns filed

23 Apr - Thailand: New labor law effective 5 May 2019; many employers to be affected by changes

22 Apr - Qatar: Tax authority guidance, new income tax law provisions

19 Apr - Kazakhstan: Summary of corporate tax law amendments for 2018 returns

18 Apr - Philippines: Tax amnesty available for 2017 and prior years

18 Apr - Hong Kong: Inland Revenue’s guidance on R&D tax incentive; qualifying activities and deductible expenditures clarified

17 Apr - New Zealand: No capital gains tax, government responds to recommendations

16 Apr - New Zealand: Status of R&D tax incentive bill

15 Apr - Indonesia: Regulation imposing VAT on e-commerce transactions revoked

15 Apr - Indonesia: Restrictions on allowable foreign tax credits

15 Apr - Indonesia: Revised rules, corporate tax holiday

15 Apr - Qatar: Income tax return for 2018 due 30 April 2019 

15 Apr - India: Deputed employee salaries not subject to service tax  

12 Apr - India: Income tax notices issued to multinational companies

10 Apr - China: New income tax treaty signed with Italy

9 Apr - China: Dutiable royalties must be declared to China Customs within 30 days after payment

8 Apr - New Zealand: Capital gains tax proposals, pros and cons

5 Apr - India: GST election by builders, developers due 10 May 2019

4 Apr - Thailand: Corporate tax incentives repealed, effective 1 June 2019

4 Apr - UAE: Tax treaty updates

4 Apr - Australia: Tax on income of corporate limited partnership (Full Federal Court decision)

3 Apr - Australia: Federal budget 2019-2020

3 Apr - Australia: Snapshot of key tax provisions in federal budget 2019-2020

3 Apr - Australia: Review of tax measures in budget 2019-2020, implications for Australian business, industries and sectors

2 Apr - Japan: Tax reform bills (2019) passed by National Diet

1 Apr - New Zealand: Accounting for proposed R&D tax incentive

28 Mar - New Zealand: Case reveals Inland Revenue’s approach to investigating corporate restructures and funding arrangements

28 Mar - New Zealand: High Court’s decision in tax avoidance case

28 Mar - Australia: Personal liability of company directors when workers are underpaid

26 Mar - China: Individual income tax incentive, foreign “high-end talent” working in Pearl River delta cities

25 Mar - China: New VAT policies, implementation rules reflect international “best practices”

25 Mar - Thailand: Tax amnesty, certain actions required by 30 June 2019

21 Mar - China: Tax treatment of non-residents and residents not domiciled in China, additional guidance

19 Mar - China: Length of residence rules for individual income taxation purposes

19 Mar - India: Tax treatment of post-supply discounts, premium on share issuances

18 Mar - Australia: Authorities expected to drop proposed changes to CGT main residence exemption

15 Mar - Sri Lanka: Tax proposals in 2019 budget

11 Mar - China: Corporate income tax returns for 2018, new rules and requirements

8 Mar - Australia: Employers must include foreign employees in “single touch payroll” reporting, July 2019

8 Mar - India: GST treatment of sales promotions; GST amnesty in Maharashtra

8 Mar - Hong Kong: Review of tax compliance changes for 2018/19 year of assessment

7 Mar - Australia: Status of proposal to deny non-residents the capital gains tax exemption on sale of residence

6 Mar - Australia: Businesses to provide greater public disclosure by tax transparency report (consultation) 

6 Mar - India: “Pre-import condition” and duty-free exemption schemes

6 Mar - Thailand: Tax compliance implications of M&A transactions

5 Mar - China: VAT rate reductions announced

5 Mar - Saudi Arabia: VAT compliance measures

1 Mar - India: Fees for technical services, UK treaty; interest converted into loan

26 Feb - Australia: “Permanent place of abode” outside Australia (court decision)

26 Feb - India: 100% deduction after substantial expansion; share transfer not sale of assets

26 Feb - India: Input tax credit, pre-fabricated structure; amnesty for pre-GST liabilities

21 Feb - New Zealand: “Tax Working Group” recommendations 

20 Feb - Philippines: Tax amnesty program

19 Feb - Singapore: Budget 2019 includes corporate and individual tax measures

19 Feb - New Zealand: Expectations of Tax Working Group’s recommendations to the government

18 Feb - Singapore: Taxable car benefits, new formula effective 2020

18 Feb - Indonesia: VAT and e-commerce transactions, customs duty

12 Feb - Jordan: Corporate and individual tax rates, effective in 2019

12 Feb - UAE: Tax treaty update; foreign direct investment expansion

12 Feb - UAE: Fiscal budget in Dubai for 2019

11 Feb - Korea: Tax law changes, amendments reflected in “enforcement decrees”

11 Feb - Oman: Measures concerning withholding tax, procedural rules clarified

11 Feb - Philippines: Extended deadline for “alphalist” of employees, payees (withholding taxes)

11 Feb - Qatar: VAT regime now expected in 2020

8 Feb - Australia: Superannuation issues arising with respect to “leave loading”

8 Feb - Australia: Mandatory 100% piece-level screening for all outbound air cargo (effective 1 March 2019)

7 Feb - Singapore: Effects of BEPS multilateral instrument (MLI) on tax treaties

7 Feb - India: Input tax credit and prices; tax sparing credit rules

6 Feb - India: Kerala budget proposal for “calamity cess”

6 Feb - India: Tax proposals in interim budget 2019

1 Feb - Australia: Court decision, CFC rules and definition of associates, “sufficient influence”

1 Feb - Australia: Court decision, customs treatment of vitamins and weight-loss supplements, “medicine or foodstuff”?

1 Feb - Australia: Court decision, foreign income tax offset and capital gains

1 Feb - Australia: Worldwide gearing ratio under thin capitalisation rules

1 Feb - China: Economic substance requirements for “key” offshore centres

1 Feb - India: Guidance implementing GST measures

1 Feb - Myanmar: Equity investments into local banks; foreign currency for payments

1 Feb - Singapore: Grant for equity market program

25 Jan - Australia: ATO draft guidance on operation of hybrid rules

25 Jan - China: Updated plan to promote comprehensive bonded zones

23 Jan - India: Service tax audit allowed, despite enactment of GST law

23 Jan - New Zealand: Update on pending tax legislation, individual taxation

22 Jan - Australia: Taxation of income for individual’s fame or image; no income splitting

22 Jan - India: New issuance of shares, guidance reversed; back-office support services

21 Jan - Qatar: Excise tax on tobacco, certain beverages in 2019

18 Jan - Hong Kong: Profits tax exemption for private funds

18 Jan - Thailand: Tax calendar for 2019

17 Jan - Thailand: Labor protection amended legislation update

17 Jan - Thailand: New “international business center” regime replaces IHQ, ROH and ITC regimes

16 Jan - Indonesia: Revised forms for domicile of non-residents of Indonesia (forms DGT-1 and DGT-2)

16 Jan - Myanmar: Foreign insurers interesting in operating insurance business requested to make submissions

11 Jan - India: Recommendations for GST registration

7 Jan - Japan: Economic Partnership Agreement with EU

4 Jan - India: Foreign direct investment in e-commerce; shares for no consideration

4 Jan - India: Update on GST circulars, orders and notification

3 Jan - China: Guidance for implementing individual income tax measures

3 Jan - Vietnam: Paper invoices (VAT) allowed through October 2020

2 Jan - Hong Kong: Exemption from profits tax proposed for private funds

19 Dec - Japan: Corporate and international tax proposals in tax reform package

18 Dec - Australia: GST on acquisitions and supplies in retail banking sector

13 Dec - China: Cross-border e-commerce rules, retail imports

12 Dec - Australia: Clarifying “financial institution” under treaties’ interest withholding tax exemption, non-resident lenders

11 Dec - India: Telecom license-related fees not capital asset

10 Dec - India: GST annual return, due date extended to 31 March 2019

10 Dec - Thailand: Additional R&D requirement for corporate income tax benefits under international headquarters (IHQ) regime

6 Dec - New Zealand: Proposals for GST on low-value imports, rental loss “ring-fencing”

4 Dec - Australia: Companies with 30 June year-end must file “reportable tax positions” schedule by 15 January 2019

3 Dec - Turkey: Contracts denominated or indexed to foreign currency

28 Nov - China: Three-year tax exemption, bond interest for foreign institutional investors

28 Nov - Hong Kong: Salaries tax, relief from double taxation; transitional arrangements

28 Nov - Korea: Update on tax developments, court cases

28 Nov - Singapore: Tax exemption for pensions of “not ordinarily resident” individuals

26 Nov - Japan: Tax system review for 2018

21 Nov - Australia: Tax authorities focus on payroll tax, independent contractor issues

21 Nov -  Australia: Tax implications for cryptocurrencies

19 Nov - Malaysia: Budget 2019 includes service tax on digital products, excise tax on sweetened beverages

16 Nov - India: VAT on telecom towers, taxation of services outside India

16 Nov - Papua New Guinea: Tax provisions in 2019 budget

16 Nov - Australia: Tax ruling on certain employee remunerations trusts

14 Nov - Australia: Proposed reforms to petroleum resources rent tax (PRRT)

14 Nov - Australia: Tax authority guidance on restructures of hybrid mismatch arrangements

14 Nov - Taiwan: Provisions similar to income tax treaty with Czech Republic

13 Nov - Thailand: Labor protection and employee benefit measures passed by National Legislative Assembly

7 Nov - Hong Kong: New research and development (R&D) tax regime

7 Nov - India: GST on supplies, tax withheld at source

7 Nov - Saudi Arabia: Effects of BEPS multilateral instrument (MLI) on tax treaties

6 Nov - Australia: New South Wales to index stamp tax (duty) brackets

5 Nov - Malaysia: Tax policy changes following election include repeal of GST

2 Nov - Asia Pacific: General tax update for financial institutions (third quarter 2018)

29 Oct - Australia: ATO final guidance on diverted profits tax

25 Oct - India: Tax credit; expenditures of PE; GST on complimentary tickets

24 Oct - China: Proposed rules for individual income tax, itemized deductions

24 Oct - Taiwan: Changes to law governing companies

19 Oct - New Zealand: GST on “low-value” imported goods, details and timing

18 Oct - Qatar: Withholding tax compliance, electronic filing requirements

16 Oct - Thailand: International business centre (IBC) regime to replace tax incentives under headquarters regimes

15 Oct - Hong Kong: Chief Executive’s 2018 policy speech; focus on tax incentives to foster international finance centres, maritime industry

12 Oct - Thailand: Alternative methods for recognition of rental property income, expenses for tax purposes

12 Oct - Australia: Court decision that income is subject to Australian tax under tax treaty (even if not under domestic law)

11 Oct - Australia: Proposals for company tax rate cuts

11 Oct - Bangladesh: Tax guide incorporating measures from Finance Act 2018

11 Oct - Myanmar: Transition period for companies to comply with new companies law; action steps explained

9 Oct - Bahrain: VAT regime is effective beginning 1 January 2019

9 Oct - Macau: Proposal to repeal offshore company regime, related tax incentives

9 Oct - Qatar: Possible considerations, VAT and the retail sector

8 Oct - China: Examining recent tax reform measures affecting individual taxpayers

8 Oct - India: Securities transaction tax, and equity shares; medicines subject to goods and services tax (GST)

8 Oct - Indonesia: New guidance for refunds of tax overpayments

5 Oct - Bangladesh: Permanent establishments, reduced or zero withholding tax certificate, definition of “taxed dividend”

5 Oct - Egypt: Tax amnesty; new withholding tax rates

5 Oct - Iraq: Record retention rules for tax purposes

5 Oct - Oman: VAT system possibly deferred to second half of 2019

5 Oct - Qatar: VAT expected to be implemented in 2019

5 Oct - Saudi Arabia: Multilateral instrument (MLI) signed, implications for tax treaties

5 Oct - Sri Lanka: Levy on banks and financial institutions; VAT amendments and changes to “nation building tax” exemptions

4 Oct - Australia: Discussion paper, taxing the digital economy

2 Oct - Australia: Goods and services tax (GST) reform announced

1 Oct - Australia: BEPS Multilateral instrument (MLI) ratified

27 Sep - Japan: Effects of multilateral instrument (MLI) on existing tax treaties

26 Sep - Korea: Tax revision legislation for 2019

26 Sep - Thailand: Changes to tax agency’s practice

26 Sep - Thailand: Proposed legislation to allow trusts for private asset management

25 Sep - India: Interest on advance payments under UK treaty; GST rates for tax collection-at-source

20 Sep - Hong Kong: Visas and work opportunities for same-sex couples

20 Sep - Indonesia: Increased import tax rate, over 1,000 goods and products

20 Sep - New Zealand: “Tax working group” interim report

19 Sep - India: GST update, form and guidance

18 Sep - Pakistan: Finance Supplementary (Amendment) Bill 2018 presented, amending certain tax law measures

18 Sep - Thailand: Amendments to rules for work permits for foreigners working in Thailand

17 Sep - Korea: New income tax treaty with Czech Republic

14 Sep - Turkey: Limits on use of foreign currency by residents

11 Sep - India: GST forms, inventory converted into capital assets

6 Sep - India: Guidance on GST rules and procedures, GST refunds

5 Sep - India: Service tax liability and “revenue neutrality” defense

5 Sep - Philippines: Guidance on withholding tax remittance

4 Sep - China: Work permit revisions for Hong Kong, Macau, Taiwan residents

31 Aug - China: Amendments to individual income tax law approved

31 Aug - Thailand: Amendments to work permit rules

30 Aug - Australia: Tax legislation still pending, Parliament to resume 10 September; corporate entity tax

30 Aug - Japan: Inheritance, gift tax payment obligations of foreign nationals

29 Aug - India: Non-payment of service tax; transportation of goods for transshipment

29 Aug - Philippines: “Final assessment notice” void for lack of due date (Court of Tax Appeals decision)

27 Aug - Australia: Draft legislation expands the scope of “significant global entity”

27 Aug - Australia: Proposed amendment would deny ability to revalue assets solely for thin capitalisation purposes

27 Aug - Australia: Senate rejects company tax rate reduction to 25% for all companies

22 Aug - Australia: Anti-hybrid measures; imported or “upstream” mismatches, minimum tax on foreign lenders

22 Aug - Australia: Proposal to test certain companies on R&D spending under tax incentive

22 Aug - India: Withholding tax exemption proposals; GAAR and GST disclosures delayed

20 Aug - Korea: Tax authority’s focus on compliance; tax decision review

17 Aug - India: Simplified processing of AEO-T1 applications

10 Aug - India: GST amendment bills introduced

9 Aug - India: GST guidelines, PE under treaty with Cyprus

9 Aug - Malaysia: Sales and service tax regime, proposed effective September 2018

9 Aug - Middle East, South Asia: KPMG tax guide for 14 countries

9 Aug - Myanmar: Registration, capitalization for wholesale and retail operations

6 Aug - Asia Pacific: Summaries of tax systems in selected countries

6 Aug - Australia: Fringe benefits tax, identification and calculation of car parking fringe benefits

6 Aug - Japan: Implications for Japanese entities, EU mandatory disclosure rules

6 Aug - Thailand: Regulation on private car, motorcycle lease-purchase contracts

6 Aug - India: Deductible expenses if non-withholding; effects of discounts on GST

2 Aug - India: GST on lapsed reward points; tax treaty with Israel

2 Aug - Singapore: Employer-provided accommodation, proposed tax treatment change

27 Jul - China: R&D “super deduction” rate of 75%, expanded for all enterprises

27 Jul - Singapore: GST on imported services beginning 2020

26 Jul - Australia: Information reporting of payments made to sub-contractors for certain services

26 Jul - Myanmar: Companies, branches must re-register beginning 1 August 2018

24 Jul - India: GST on reimbursements to liaison office; Protocol to tax treaty with Sweden

23 Jul - Hong Kong: Salaries tax changes affecting certain Hong Kong-based employees working partly and paying tax in other territories

20 Jul - Australia: ATO focus on R&D expenditures in construction activities

20 Jul - Australia: ATO guidance, employee use of work vehicles and fringe benefits tax

18 Jul - India: PE of global payment provider; Singapore tax treaty, relief provision

16 Jul - Australia: Federal Court decision regarding interest on overpaid GST

16 Jul - New Zealand: R&D tax credit; draft legislation expected in September 2018

16 Jul - Vietnam: Guidance on commercial promotions, effective 15 July 2018

11 Jul - Singapore: Increased stamp taxes (duties) for residential real estate transactions

10 Jul - Japan: Trans-Pacific Partnership (TPP) “comprehensive progressive agreement” ratification completed

6 Jul - China: Individual income tax reform; tables of proposed tax rates

5 Jul - Hong Kong: Proposed tax on “vacant properties” (unoccupied for six months each year)

5 Jul - Malaysia: Transition from GST to SST (sales and services tax)

3 Jul - India: Guidance for foreign companies, “place of effective management”

3 Jul - Thailand: New income tax treaty with Philippines, effective 2019

3 Jul - Australia: Status of bill that would reduce corporate income tax rate, other pending legislation

28 Jun - Australia: Tax opportunities for entities considering investments in space industry, satellite sector

27 Jun - Australia: ATO ruling when foreign-incorporated entity is Australian tax resident

27 Jun - India: Tax residency certificate, permanent establishment (income tax treaty issues)

27 Jun - Vietnam: Investment incentives, public-private partnership projects

26 Jun - China: Individual income tax reform; release of proposed amendments

25 Jun - Hong Kong: Tax implications of equity-based compensation for “new economy” companies

22 Jun - China: Proposed amendments signal changes to individual income taxation

21 Jun - Hong Kong: Tax implications of accounting changes for financial instruments, contracts with customers, leases

20 Jun - Myanmar: Withholding tax changes effective 1 July 2018

20 Jun - Cambodia: Income tax treaties with Singapore, Thailand, China, Brunei Darussalam

20 Jun - Australia: Attribution managed investment trust rules, proposed technical amendments

18 Jun - Australia: Capital territory 2018-2019 budget includes focus on property development

15 Jun - Asia Pacific: General tax update for financial institutions (second quarter 2018)

15 Jun - Australia: Tasmanian 2018-2019 budget, extends “payroll tax rebate scheme”

15 Jun - Hong Kong: “Open-ended fund” rules effective 2018; profits tax exemption available for certain offerings

15 Jun - India: Treatment of payments for training services, reservation system access

14 Jun - Japan: Update on status of Trans-Pacific Partnership trade agreement

13 Jun - Australia: Payroll tax incentives in Queensland budget 2018-2019

13 Jun - Thailand: Tax law proposals for alternative currency conversion methods, new functional currency approach

11 Jun - China: Self-assessment system, simplified procedures for claiming corporate tax incentives

7 Jun - India: Tax treatment of global reservations services, new shares issuance

5 Jun - India: Permanent establishment, loan-related fees under income tax treaties

5 Jun - Australia: Reminder to employers, amnesty for voluntary correction of superannuation guarantee charge errors

4 Jun - Pakistan: Finance Act 2018, tax provisions enacted

1 Jun - China: “Most favored nation” customs duty rate reductions, for consumer goods

31 May - Thailand: Reduced fee for corporate registration matters

30 May - Australia: New GST rules for property developers

30 May - Australia: Northern Territory payroll tax exemption for hiring resident employees

30 May - India: Permanent establishments under treaties with Germany, United States

28 May - Australia: Hybrid mismatch and interposed entity bill introduced

25 May - China: Reduced import tariffs on automobiles, automotive parts

24 May - India: Retroactive tax law changes; 10-year period for tax benefits

24 May - Indonesia: Revised tax holiday regulations, intended to encourage investments

24 May - Turkey: Tax amnesty for repatriation of capital, certain receivables

21 May - Turkey: General tax amnesty also applies for customs duties

16 May - Australia: Increased surcharge tax rate, residential property acquired by foreign individuals in Western Australia

15 May - Australia: Thin capitalisation rule proposals; implications for inward, outward tax consolidated groups

15 May - Thailand: New provisions on taxation of income from “digital assets” and withholding tax requirements

14 May - Thailand: Proposal for 15% withholding tax on income from "digital assets" including crypto-currency

14 May - Myanmar: Guidance liberalizing the rules for wholesale and retail sector investments

10 May - India: “Inland container depots” are “inland ports,” tax benefits

9 May - Australia: Federal budget 2018-2019, implications for business and individual taxpayers

9 May - New Zealand: Budget scheduled for 17 May

8 May - China: Implications of U.S. trade conflict for importers, exporters

8 May - India: Lessee equalisation charge as deduction; redemption of stock appreciation rights

8 May - Taiwan: Calculating Taiwan-sourced income of foreign businesses for certain activities

8 May - Australia: Victoria and Northern Territory release state budgets, adjusted payroll tax rules

4 May - Australia: Update on trusted trader program

3 May - Australia: ATO focus on tax risk management and governance, now includes indirect tax (GST and excise tax)

3 May - Australia: Federal budget scheduled to be announced 8 May 2018

3 May - Hong Kong: Proposals for enhanced tax deductions, expenses relating to research and development (R&D) activities

3 May - New Zealand: Proposal for GST on “low-value” imports

2 May - Turkey: VAT registration, business-to-customer (B2C) sales of “e-services”

28 Apr - Pakistan: Tax and economic commentary, budget 2018

27 Apr - Australia: New “churning” measures for foreign-owned groups

27 Apr - India: Reminder to digital sector, GST compliance

27 Apr - India: Foreign tax credit; tax benefits for start-ups; securities taxation

23 Apr - Myanmar: Investments allowed in providing certain private education services

19 Apr - Singapore: GST changes in budget 2018

18 Apr - India: Tax at rate of 10% on long-term capital gains realized on publicly traded shares, securities (effective April 2018)

16 Apr - Australia: R&D tax incentive registration deadline for companies with 30 June year-end is 30 April 2018

15 Apr - Hong Kong: Two-tiered profits tax regime, effective year of assessment 2018/19

13 Apr - Hong Kong: Income tax treaty with India pending ratification; no specific exemption for capital gains

13 Apr - India: New tax return forms; exploration vessels constitute permanent establishment

12 Apr - Australia: New law affects tax costs of subsidiary member’s assets on joining tax consolidated group

12 Apr - Cambodia: Income tax treaty with Vietnam

11 Apr - Myanmar: No income tax rate changes in 2018 tax legislation; amendments concern goods and services tax and commercial tax

11 Apr - New Zealand: Five-year “bright line” for residential property; rental-loss proposal

10 Apr - Australia: Changes to R&D tax incentive expected in federal budget (May 2018)

10 Apr - Philippines: Withholding tax, action required by 30 April 2018

9 Apr - India: Tax treatment of advertising payments, intellectual property rights, reimbursements of expenses

9 Apr - Pakistan: Tax ordinances follow release of economic and tax reforms package; effective 10 April 2018

5 Apr - Thailand: New rules for residential lease contracts

5 Apr - Thailand: Tax authorities respond to comments on proposed taxation of e-commerce

4 Apr - India: No permanent establishment, services of foreign company’s seconded employees

3 Apr - China: List of U.S. imports subject to new tariffs

29 Mar - China: Reduced rates of VAT effective 1 May 2018; changes to VAT registration thresholds

29 Mar - Japan: Tax reform bills passed by National Diet

29 Mar - New Zealand: R&D tax credit to be re-introduced

28 Mar - Australia: Measures addressing risks posed by “stapled structures” and tax concessions available to foreign investors

28 Mar - India: Marketing, business development services; conversion of loan into equity

23 Mar - India: New income tax treaty signed with Hong Kong

23 Mar - Hong Kong: Beneficial ownership requirements clarified by China; the Hong Kong tax perspective

16 Mar - China: Tax reforms, regulatory measures outlined at National People’s Congress meeting

16 Mar - India: Amendments to Finance Bill, 2018; approved by lower house

15 Mar - Australia: GST changes for developers supplying new residential premises (effective 1 July 2018)

12 Mar - China: Tax treaty treatment of partnerships, service PEs, international transportation

12 Mar - India: Transfer of shares to sub-subsidiary; application of loss offsets

9 Mar - New Zealand: Provisional value system for imports, new customs law expected by October 2018

7 Mar - New Zealand: Update on PAYE, employee share reporting bill

5 Mar - China: Guidance clarifying “beneficial ownership” for tax treaty purposes

5 Mar - Hong Kong: New corporate beneficial ownership requirements; “significant controllers register”

5 Mar - Australia: Opportunity for reduced penalty and interest, India-based companies providing Australian customers with technical services

2 Mar - Australia: FAQs about goods and services tax (GST) on low-value imported goods, effective July 2018

2 Mar - Turkey: Draft law changes for VAT; electronically supplied services

1 Mar - Bangladesh: VAT law postponed; corporate tax changes for industrial sectors

1 Mar - Egypt: Tax incentives under new law to encourage investment

1 Mar - Gulf Cooperation Council (GCC): VAT in Saudi Arabia, UAE, Oman, Qatar, Kuwait; excise tax in Bahrain

1 Mar - Oman: Court decisions concerning finance leases, carryforward of tax losses during exemption period; new withholding tax regime

1 Mar - Sri Lanka: New tax law effective 1 April 2018, includes VAT and “nation building tax” measures

1 Mar - UAE: Tax treaty with Saudi Arabia

28 Feb - Hong Kong: Tax proposals in 2018-2019 budget

28 Feb - India: Loss carryforwards when shareholding changes; tax treaty rate controls

27 Feb - Thailand: Electronic commerce and “e-payment” and “e-tax” mechanisms

27 Feb - Australia: Proposed cost recovery for low-value imported goods

26 Feb - Australia: Fringe benefits tax planning

21 Feb - Thailand: Individual income tax returns due 31 March; itemized vs. standard deduction

21 Feb - Thailand: New real property rights, intended to encourage investments

20 Feb - Singapore: Budget 2018

20 Feb - Singapore: Tax authority updates GST guidance

20 Feb - Pakistan: Company Act update

15 Feb - Australia: Chinese outbound investment regulations, implications for Australian businesses

15 Feb - India: Withholding on property sales, capital gains under Mauritius treaty

15 Feb - Papua New Guinea: Tax authorities increase focus on compliance; automatic penalties for late-filed returns

14 Feb - Singapore: Possible tax measures in budget for 2018

12 Feb - China: Changes to tariffs on IT imports, certain commodities

12 Feb - China: Guidance on implementing customs advance rulings program, effective 1 February 2018

9 Feb - India: FAQs on proposed long-term capital gains tax measures

9 Feb - Australia: Proposed measures for GST withholding on residential premises

7 Feb - Australia: Diverted profits tax, compliance guide issued by Australian Taxation Office

6 Feb - Philippines: Multinational company employees subject to regular income tax rates; preferential tax treatment no longer available

2 Feb - India: Tax proposals in Union Budget 2018-19

2 Feb - Taiwan: Income tax law measures affecting corporate, individual taxpayers

1 Feb - Asia Pacific: General tax update for financial institutions (January 2018)

1 Feb - Korea: Tax reform legislation includes corporate income tax items

29 Jan - Thailand: Legislative amendments, second draft VAT and foreign e-commerce transactions

26 Jan - Turkey: Rules of origin for EU-originated goods, customs duties (effective February 2018)

25 Jan - Asia Pacific: Eleven countries reach agreement on TPP

25 Jan - China: Interim customs administrative measures on advance rulings, effective February 2018

25 Jan - India: No service PE, employees worked less than nine months

25 Jan - Philippines: Documentary stamp tax guidance

24 Jan - India: Transfer of shares; offshore supply of equipment; permanent establishment on providing space

23 Jan - Thailand: Revised legislative proposals, VAT and foreign e-commerce transactions

22 Jan - Thailand: Tax treaty with Cambodia enters into force

16 Jan - Australia: Reforms to the administration of tax deductible gift recipients

15 Jan - Singapore: Pre-budget 2018 report

11 Jan - India: Minimum alternative tax during corporate insolvency; franchise fees as revenue expenditure

8 Jan - India: Summary of tax developments from 2017

8 Jan - China: Withholding tax deferral for profit reinvestments in China

7 Jan - China: Customs policy update, summary of developments for December 2017

7 Jan - Oman: Taxation and the 2018 budget

5 Jan - Thailand: Four-year “smart visa” for certain foreign workers

4 Jan - Taiwan: Income tax treatment, revenue received by foreign e-services providers

3 Jan - Hong Kong: Two-tiered profits tax regime introduced

19 Dec - Australia: Guidelines, practice statement on diverted profits tax

19 Dec - Japan: Tax reform proposals outlined for 2018

19 Dec - India: Tax cases interpret tax treaties with UK, United States

19 Dec - Thailand: Tax regimes identified as “harmful tax practices”

19 Dec - Turkey: Corporate tax rate; tax changes for communications, finance sectors effective in 2018

14 Dec - Japan: Economic partnership agreement negotiations with EU finalized

13 Dec - India: Treatment of software payments under tax treaty with Germany

11 Dec - New Zealand: “Tax working group” review of tax system

5 Dec - Australia: Tax reviews, audits of life sciences and medical devices companies

2 Dec - Korea: Proposed increases to corporate, individual income taxes

3 Dec - Thailand: Proposed company law amendments, shares in limited companies

1 Dec - Myanmar: Clarification on rule for hiring foreign experts

28 Nov - Singapore: “Customer accounting” for goods and services tax (GST)

28 Nov - Thailand: Preferential tax regimes, status under BEPS “harmful tax practices” standard

28 Nov - Thailand: Proposals concerning VAT and foreign e-commerce transactions

28 Nov - India: Tax treatment of asset transfer, from non-resident to resident

17 Nov - India: Goodwill depreciation; tax treaty provisions, secured notes redemption

16 Nov - China: New withholding tax administrative guidance

15 Nov - China: VAT guide (2017), overview of indirect tax system

15 Nov - Hong Kong: IRD guidance on concessionary tax regime for aircraft leasing activities

14 Nov - Japan: Overview of taxation system (2017)

13 Nov - Singapore: Tax incentives meet international BEPS standards

13 Nov - Singapore: Tax relief for corporate re-domiciliations

10 Nov - Australia: GST liability for offshore sellers, low value imported goods

10 Nov - India: U.S. state taxes paid eligible for foreign tax credit

9 Nov - Gulf Cooperation Council (GCC): VAT and indirect tax updates

9 Nov - Kuwait: New processes for tax appeals, tax payment

9 Nov - Oman: New rules for withholding tax

9 Nov - Saudi Arabia: Income tax changes include measures affecting oil and hydrocarbon sector

9 Nov - Egypt: New capital gains tax rules; stamp tax changes

7 Nov - Indonesia: Guidelines for tax audits of individual taxpayers

3 Nov - India: Oil rig fees; CBDT guidance cannot apply retroactively

1 Nov - Bangladesh: Provisions continue tax holidays; changes to corporate tax rate; new tax exemption relating to infrastructure projects

1 Nov - Malaysia: Tax provisions in 2018 budget

1 Nov - Thailand: Income tax treaty with Cambodia

1 Nov - Sri Lanka: Tax reform measures, effective April 2018

31 Oct - India: No permanent establishment under tax treaty with United States, back-office support services

31 Oct - Philippines: Proposed excise tax on sugar-sweetened beverages

30 Oct - New Zealand: Post-election tax policy

30 Oct - Singapore: Air conditioning and peripheral machinery, proposed property tax liability

27 Oct - Malaysia: Earnings stripping rules

24 Oct - Australia: NSW stamp duty refunds, “reputable developers” of real estate

24 Oct - India: “Place of effective management” clarifying guidelines

24 Oct - Indonesia: VAT exemption for “basic necessities”

18 Oct - Japan: New income tax treaty signed with Denmark

17 Oct - Australia: ATO change in audit procedures, “real-time compliance”

17 Oct - Hong Kong: Regional headquarter tax incentive would benefit local economy

16 Oct - India: In-house R&D guidelines; rules for claiming depreciation

16 Oct - Singapore: Direct link required for money borrowed and income produced; interest expense from capital restructuring denied

13 Oct - Asia Pacific: Tax update for financial institutions (October 2017)

13 Oct - Hong Kong: Tax measures proposed in 2017 tax policy

12 Oct - UAE: VAT registration deadlines; first due date is 31 October

12 Oct - Australia: Identifying taxpayers that must file “general purpose financial statements”

11 Oct - Australia: Changes to wine equilisation tax rebate rules, effective July 2018

11 Oct - Australia: R&D activities registration deadline is 31 October 2017

11 Oct - China: Tax incentives expanded, foreign investments in advanced technology services

9 Oct - India: Dividend distribution tax; foreign tax credit verification

2 Oct - Turkey: Draft legislation includes increased tax rates for companies, individuals

2 Oct - Turkey: Rights to taxation under network of income tax treaties

26 Sep - Japan: Tax treaty signed with Russia

26 Sep - Korea: Foreign tax credits and withholding tax under tax treaty

26 Sep - China: Tax planning, negotiations for sales and purchase agreements

21 Sep - India: REIT amendments; GST forms and review

20 Sep - Australia: Foreign-owned groups and tax consolidation; proposed “churning measures”

20 Sep - UAE: Registration user guide; excise tax law effective 1 October 2017

19 Sep - China: Monthly summary of trade and customs developments (August 2017)

19 Sep - Australia: Corporate collective investment (CCIV) regime; an alternative to managed investment trust (MIT) regime?

15 Sep - Australia: Consolidation integrity measures; treatment of liabilities when entity joins tax consolidated group

15 Sep - Vietnam: Mandatory contributions to natural disaster fund

14 Sep - Thailand: Update on labor law provisions, implications for employers

13 Sep - Australia: GST safe harbor rate of 18% for customer-owned banking institutions

13 Sep - India: Tax treatment of compounding fee, non-compete fee, foreign taxes

13 Sep - New Zealand: Tax positions of the political parties, 23 September election

12 Sep - Vietnam: Proposals to amend direct and indirect taxes

11 Sep - Taiwan: Tax reform proposals affecting both corporate and individual taxpayers

6 Sep - Australia: “Super guarantee gap” reforms released by tax authorities

6 Sep - Australia: Real-time payroll reporting by large employers to ATO effective 1 July 2018

6 Sep - Thailand: New customs law effective November 2017

6 Sep - Thailand: Tax, legal requirements for representative offices of foreign companies

1 Sep - Taiwan: Tax audits of representative offices of foreign companies (PDF 216 KB)

31 Aug - Australia: Draft legislative framework for implementing corporate collective investment vehicle (CCIV) regime

28 Aug - China: Dividend withholding tax deferral for reinvestments; goal is to encourage foreign direct investment

25 Aug - China: Foreign direct investment incentives; limits on foreign equity stakes in Chinese enterprises to be lifted

25 Aug - Singapore: Tax incentives proposed for companies relocating to Singapore

25 Aug - Vietnam: Guidance on financial audits of foreign-invested enterprises

24 Aug - Australia: ATO guidance for superannuation funds using “propagation arrangements” for reporting capital gains

23 Aug - India: Profits from offshore, onshore services attributable to permanent establishment

23 Aug - Indonesia: Amended controlled foreign company (CFC) rules 

23 Aug - UAE: New framework for tax system

22 Aug - China: Implications of WCO advisory opinion, royalties and license fees

22 Aug - India: Aligning book profit computation for tax, accounting purposes

20 Aug - Bahrain: Preparing for complying with VAT

20 Aug - Qatar: Expectations for VAT system

18 Aug - Indonesia: New “certificate of domicile” forms for non-resident taxpayers

18 Aug - Singapore: “Global trader programme” expanded, concessionary income tax rates

17 Aug - Australia: Employer obligations for cross-border executives

17 Aug - Thailand: Proposal to allow companies to adopt foreign functional currency for corporate income tax purposes

17 Aug - UAE: VAT legislation expected in autumn 2017

11 Aug - India: R&D expense deduction; no permanent establishment under treaty with Japan

10 Aug - China: Customs clearance integration regime, launched on nationwide basis

10 Aug - Australia: Capital gains tax proposal, “small interests” of foreign residents in Australian real property

9 Aug - Australia: New “Reportable Tax Position” schedule to be filed with corporate tax return 

4 Aug - Australia: Changes to attribution managed investment trust (AMIT) regime

3 Aug - Australia: Taxation of discretionary trust distributions proposal

3 Aug - India: Share transfer, reorganisation; capital gains and book profit computation

3 Aug - Vietnam: Gross-ups and compulsory insurance contributions, salaried employees

1 Aug - China: Tax policies and lifecycle of public-private partnership projects in China

1 Aug - Pakistan: Company Act, 2017 rules apply for companies with financial year closing after 30 June 2017

28 Jul - Australia: Proposal to remove capital gains tax, main residence
exemption for foreign residents

28 Jul - Indonesia: Cost recovery, income tax: upstream oil and gas activities

28 Jul - Kazakhstan: Tax legislative update, amendments

28 Jul - Korea: Foreign income calculation, research tax credit, trustee’s VAT liability 

27 Jul - India: Withholding tax issues concerning PAN numbers, GST on services, limitations

27 Jul - Indonesia: Cost recovery, income tax of upstream oil and gas activities; access to financial information for tax purposes; taxpayer domicile certificates

27 Jul - Australia: “Early stage investor tax incentive” reports due 31 July 2017

25 Jul - Australia: Application of similar business test in accessing tax losses, bad deductions, net capital losses

25 Jul - Australia: Debt, equity and hybrid mismatches; Australia's treatment of hybrid loans

25 Jul - Saudi Arabia: Draft regulations for implementing VAT regime

19 Jul - Japan: CFC regime measures amended, 2017 tax reform

19 Jul - Malaysia: Corporate governance update, 2017

19 Jul - Saudi Arabia: Excise tax update

18 Jul - India: Minimum alternate tax computation; unquoted shares valuation; other developments

14 Jul - Japan: Agreement with EU would remove, reduce customs tariffs 

13 Jul - Thailand: New law concerning employers and foreign employees

13 Jul - Vietnam: Tax and transfer pricing implications of technology transfers, new law

Summaries of the taxes that apply to businesses and to individuals in Asia Pacific countries

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