IBFD Journal Articles - Asia-Pacific - Latest Articles
[20 February 2019] - Singapore - Tax Implications of Three New Financial Reporting Standards Title
[28 January 2019] - India - Case Note: TVS Motors – Payments Are Fees for Technical Services
[23 January 2019] - India - Case Note: Credit Card Payment Infrastructure and Network Constitutes a Permanent Establishment in India
[22 January 2019] - India - Case Note: High Court Determines Interest Rate on Foreign Associated Enterprise’s Overdue Debt
[9 January 2019] - India - The Income Tax Settlement Commission
[7 January 2019] - Australia - Case Note: The Curious Case of Satyam Computers
[7 January 2019] - Australia - The Paradise Papers – A Reminder of the Legal and Professional Constraints in Advising on Offshore Tax Matters
[3 January 2019] - Australia - Trust Streaming – Decluttering the Law
[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: Global Reservations Fees Held to be Income Derived Through a Permanent Establishment