IBFD Journal Articles - Asia-Pacific - Latest Articles
[27 November 2018] - India - Tax Challenges Arising from Digitalization
[26 November 2018] - Pakistan - Do Tax Audits Contribute to Tax Revenue and Deter Tax Evasion? – An Exploratory Study of Tax Audits in Pakistan
[23 November 2018] - China (People's Rep.) - The Impact of the Multilateral Instrument on China
[19 November 2018] - Hong Kong - On the Source of Interest
[6 November 2018] - China (People's Rep.) - Preferential Tax Regime for High- and New-Technology Enterprises: Analysis of the Deviation from the Nexus Approach
[16 October 2018] - Indonesia - A Critical Analysis of Indonesia’s New Controlled Foreign Company Rules
[15 October 2018] - India - Case Note: Payments to Foreign Entity to Accelerate Access to Online Content Not Income under Income Tax Act or United States Treaty
[15 October 2018] - India - Case Note: Global Reservations Fees Held to be Income Derived Through a Permanent Establishment
[9 October 2018] - Indonesia - Allocation of Head Office Expenses and the Interpretation of Article 7(3) of the United Nations Model Tax Treaty
[8 October 2018] - India - Case Note: Subsidiary of Foreign Parent Not Permanent Establishment in India
[8 October 2018] - India - Case Note: Lenders’ Fees Not Linked to Loan Are Not Interest Income
[8 October 2018] - India - Case Note: Non-Compete Fees Paid on the Sale of Shares Not Taxable
[24 September 2018] - China (People's Rep.) - Tax Risks for Chinese Investments in ASEAN under the Belt and Road Initiative
[7 August 2018] - Regional - Is International Tax Controversy Emerging in Asia?
[31 July 2018] - India - High Court Finds Exports to Foreign Associate Not Comparable with Goods Sold in Domestic Market