IBFD Journal Articles - Asia-Pacific - Latest Articles
[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
[12 March 2019] - India - Taxation of Income from a Composite Contract for a Turnkey Project
[7 March 2019] - Pakistan - Taxation of Income of Non-Residents
[28 February 2019] - OECD - Application of Mutual Agreement Procedure Article under the Multilateral Instrument to Covered Tax Agreements
[26 February 2019] - China (People's Rep.) - The “Teachers and Researchers” Article in Tax Treaties
[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 - The Paradise Papers – A Reminder of the Legal and Professional Constraints in Advising on Offshore Tax Matters
[7 January 2019] - Australia - Case Note: The Curious Case of Satyam Computers
[3 January 2019] - Australia - Trust Streaming – Decluttering the Law