Number 6 - 2007 contains the following:
 

The recent Indian Supreme Court decision establishing key principles on the taxation and attribution of income to a permanent establishment is critically examined together with its implications from a cross-border tax planning perspective.

The Indonesian Supreme Court decision on the validity of a cross-border financing structure is discussed.

The author provides a brief description of the Islamic financial system before going on to describe the Malaysian regulatory and tax system with regard to Islamic finance.

The 2008 Budget introduced a major change to the dividend taxation system in Malaysia, i.e. a move from the imputation to a single-tier system. The author describes the change and its implications.

Tax risk management is now an important consideration for many taxpayers and the authors discuss its role in a Malaysian context.

The salient features of the transfer pricing guidelines are discussed, including the maintenance of documentation, mutual agreement procedures, advanced pricing agreements and the features of a sound transfer pricing policy.

The author discusses and describes the recent changes to Sri Lanka’s company and tax laws affecting the distribution and taxation of dividends, namely the deemed dividend distribution provisions.

Five years following the introduction of the Thai transfer pricing guidelines, the authors outline the practical issues arising from audit experience and considerations for multinational enterprises structuring their transfer pricing policies in Thailand, and the regulatory framework relevant to transfer pricing.

Reports on the following: Australia, Australia/Japan, China, Hong Kong, India, Kazakhstan, Malaysia, Marshall Islands, New Zealand, Pakistan, Palau, Philippines, Singapore, South Korea, Sri Lanka, Taiwan, Tonga, Uzbekistan, Vietnam