IBFD Journal Articles - Asia-Pacific - Latest Articles
[9 October 2019] - India - Advance Pricing Agreement – Indian Experience
[30 September 2019] - China (People's Rep.) - The Present State and Future Prospects of China’s International Tax Administrative Litigation System
[23 August 2019] - China (People's Rep.) - Tax Treaties: Past, Present and Future
[13 August 2019] - OECD - Multilateral Instrument: Analysis of Options and Notifications with Reference to the Prevention of Treaty Abuse Article
[31 July 2019] - Australia - Negative Gearing: Retain or Reform?
[29 July 2019] - Pakistan - Implementation of the OECD BEPS Action Plan
[24 July 2019] - India - Case Note: MSM Satellite – Payment to Overseas Broadcasters Not Royalty
[18 July 2019] - India - Attribution of Profits to a Permanent Establishment
[2 July 2019] - Australia - Resource Capital Fund IV: Uncertainties Persist in Private Equity
[20 June 2019] - India - The GE and Formula One Cases
[20 June 2019] - India - Case Note: PMP Auto Components – Transfer Pricing Provisions Not Applicable
[17 June 2019] - Pakistan - Denying Tax Amortization for Goodwill in Corporate Restructuring – A Controversy Surrounding the Scope of Intangibles
[6 June 2019] - Indonesia - Implementation of Country-By-Country Reporting to Tackle BEPS: Assessment of the Potential Benefits
[28 May 2019] - OECD - International Trade in B2B Services under VAT/GST Law and the Role of Permanent/Fixed Establishments: A Comparison of EU VAT and Singaporean GST in the Light of the OECD VAT/GST Guidelines
[3 April 2019] - Pakistan - Convention on Mutual Administrative Assistance in Tax Matters – An Effort to Curb Tax Evasion and Money Laundering