Asian Voices: BEPS and Beyond
A true reflection of the Voices of Asia – top tax administrators, leading academics and industry thought leaders discuss the BEPS Project in the context of Asia’s unique conditions.
Why This Book?
The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project has, thus far, mostly been an OECD-driven project. Nevertheless, its efforts in involving representatives from developing and emerging countries in the Asia-Pacific region have been encouraging and are laudable, given the tremendous challenges of achieving global consensus in a highly technical field and the tight time frame of the BEPS Project. The Asia-Pacific region poses unique challenges in its great diversity of economic development, as well as cultural and legal traditions. Australia, Japan, New Zealand and Korea, as OECD members, are at the forefront of tax innovation and development, while China, India and Indonesia are at the table as members of the G20. However, the majority of the countries in the region are non-OECD, non-G20 developing countries. For these developing countries, the BEPS changes will bring added challenges at a time when their economies are rapidly transforming and they are in the midst of absorbing and legislating pre-existing international tax principles and modernizing their tax administration.
The purpose of this book is to enrich the current discourse on the work of the OECD, by drawing on the top minds in tax and transfer pricing across Asia-Pacific. It aims to fill a void in the BEPS debate where the Asian perspective and the impact of the unique conditions in the region on the outcome of the BEPS Project may not have been adequately articulated or considered.
This book takes the form of a series of analyses, commentaries and case studies, grouped along geographic, industry and thematic lines, critically examining the implications of the BEPS Project for the region. The approach taken is multifaceted, encompassing perspectives from key tax administrators and policymakers, leading academics and thought leaders in the advisory space, balanced with industry views and practical case studies applying the BEPS recommendations to business models common to the region.
Foreword by H. David Rosenbloom
Asian Voices: BEPS and Beyond
DOI: https://doi.org/10.59403/tebtgg
Go to Tax Research Platform
Chapter 1: The OECD/G20 Project on Base Erosion and Profit Shifting
DOI: https://doi.org/10.59403/tebtgg001
Go to Tax Research Platform
Chapter 2: The Action Plan on BEPS
DOI: https://doi.org/10.59403/tebtgg002
Go to Tax Research Platform
Chapter 3: BEPS and Tax Administrations
DOI: https://doi.org/10.59403/tebtgg003
Go to Tax Research Platform
Chapter 4: Tax Administration and BEPS Implementation in Asia
DOI: https://doi.org/10.59403/tebtgg004
Go to Tax Research Platform
Chapter 5: China: International Taxation in the Post-BEPS Era
DOI: https://doi.org/10.59403/tebtgg005
Go to Tax Research Platform
Chapter 6: A Commentary on the BEPS Project and Its Influence on Developing Countries
DOI: https://doi.org/10.59403/tebtgg006
Go to Tax Research Platform
Chapter 7: BEPS Challenges in Asia and Australia’s Response
DOI: https://doi.org/10.59403/tebtgg007
Go to Tax Research Platform
Chapter 8: BEPS Action Plan at the Implementation Stage – An Indonesian Perspective
DOI: https://doi.org/10.59403/tebtgg008
Go to Tax Research Platform
Chapter 9: Malaysia’s Response to BEPS
DOI: https://doi.org/10.59403/tebtgg009
Go to Tax Research Platform
Chapter 10: Taxation and BEPS – Singapore’s Perspective
DOI: https://doi.org/10.59403/tebtgg010
Go to Tax Research Platform
Chapter 11: Thailand and the Ongoing BEPS Debate
DOI: https://doi.org/10.59403/tebtgg011
Go to Tax Research Platform
Chapter 12: The Impact of the BEPS and Tax Information Exchange Projects on Regional Cooperation amongst Asia-Pacific Tax Authorities
DOI: https://doi.org/10.59403/tebtgg012
Go to Tax Research Platform
Chapter 13: Global Tax Policy Post-BEPS and the Perils of the Silk Road
DOI: https://doi.org/10.59403/tebtgg013
Go to Tax Research Platform
Chapter 14: Impact of BEPS Actions on Theoretical and Legal Frameworks
DOI: https://doi.org/10.59403/tebtgg014
Go to Tax Research Platform
Chapter 15: Some Thoughts on the BEPS Proposals to Control Treaty Abuse
DOI: https://doi.org/10.59403/tebtgg015
Go to Tax Research Platform
Chapter 16: Action 14: Making Dispute Resolution Mechanisms More Effective – An Asian Perspective
DOI: https://doi.org/10.59403/tebtgg016
Go to Tax Research Platform
Chapter 17: An Academic Viewpoint on Some Fundamental Aspects of the BEPS Project
DOI: https://doi.org/10.59403/tebtgg017
Go to Tax Research Platform
Chapter 18: BEPS in Australia
DOI: https://doi.org/10.59403/tebtgg018
Go to Tax Research Platform
Chapter 19: China’s Response to the BEPS Recommendations and the Impact on Taxpayers
DOI: https://doi.org/10.59403/tebtgg019
Go to Tax Research Platform
Chapter 20: Is BEPS Changing the Taxation Landscape in Hong Kong?
DOI: https://doi.org/10.59403/tebtgg020
Go to Tax Research Platform
Chapter 21: The Mekong Region: Cambodia, Laos, Myanmar, Thailand and Vietnam
DOI: https://doi.org/10.59403/tebtgg021
Go to Tax Research Platform
Chapter 22: Indonesia – Responses to BEPS
DOI: https://doi.org/10.59403/tebtgg022
Go to Tax Research Platform
Chapter 23: Korea – Early Mover on BEPS, More to Come
DOI: https://doi.org/10.59403/tebtgg023
Go to Tax Research Platform
Chapter 24: BEPS through Singapore’s Lens
DOI: https://doi.org/10.59403/tebtgg024
Go to Tax Research Platform
Chapter 25: Taiwan: International Taxation in the Post-BEPS Era
DOI: https://doi.org/10.59403/tebtgg025
Go to Tax Research Platform
Chapter 26: Analysing the Likely Impact of the BEPS Project on Common Business Models
DOI: https://doi.org/10.59403/tebtgg026
Go to Tax Research Platform
Chapter 27: BEPS: The Corporate Tax Leader’s Perspective
DOI: https://doi.org/10.59403/tebtgg027
Go to Tax Research Platform
Chapter 28: Life after BEPS in Asia: Challenges and Opportunities in “Digital” Economy Taxation
DOI: https://doi.org/10.59403/tebtgg028
Go to Tax Research Platform
Chapter 29: The Arm’s Length Principle: Stretching the Tent to Bring Asia under the Broad Church
DOI: https://doi.org/10.59403/tebtgg029
Go to Tax Research Platform
Chapter 30: Conclusion and What the Future Portends
DOI: https://doi.org/10.59403/tebtgg030
Go to Tax Research Platform
Editors
Sam Sim is Regional Vice-President (EMEA, Asia and Latam) of the Tax Executive Institute (TEI) and was previously President of the TEI Asia chapter and Chair of the Capital Markets Tax Committee TP Sub-Committee. He is also Transfer Pricing Geo Leader EMEA, Asia-Pacific & Japan, at a Forbes 50 US MNE and was previously Deputy Head, Global Transfer Pricing of a FTSE 100 financial institution. Mr Sim has lectured at, inter alia, the Master of Tax programme at SIM University, University of Leiden's Executive Tax Program and spoken at various conferences including in London, Paris, Berlin, Vienna, Miami, Johannesburg, Mumbai and Beijing. His professional experience includes being an attorney at the firm of White & Case in New York and an Assistant Director at the Monetary Authority of Singapore. Mr Sim has published extensively, the latest being in the area of Digital Economy Taxation and Blockchain, and holds graduate degrees in Law (NYU LLM (Tax)), Economics (MA, Cambridge University) and Accounting (MPA, SMU).
Mei-June Soo is a senior editor at IBFD, responsible for Asia-Pacific publications as well as other IBFD topical databases and books. She started her tax career in a global tax advisory firm and spent 8 years at the IBFD headquarters in Amsterdam before moving to the Asia-Pacific regional office in Kuala Lumpur, Malaysia, eventually heading the operations until May 2016. Ms Soo has experience in a wide range of industries and tax areas, and in servicing a variety of clients from governments to advisory firms to multinational entities.
Contributors
Satoru Araki, Peter Barnes, Mukesh Butani, Liz Chien, Chung-Sim Siew Moon, Graeme Cooper, Wei Cui, Eng-Tay Geok Lee, Iwan Hoo, John Hutagaol, Kim Jacinto-Henares, Mark Konza, Hoon Lee, Michael Lennard, Liao Tizhong, Li Hanli, Yoshihiro Masui, Patricia Mongkhonvanit, Tae-Yon Nam, Peter Ng, Noor Azian Abdul Hamid, Jeffrey Owens, Abraham Pierre, Pascal Saint-Amans, Phensuk Sangasubana, Jack Sheehan, Parthasarathi Shome, Sam Sim, David Smith, Kenny Sung, Romero J.S. Tavares, Robert Thomson, Steve Towers, Anita Tsang, Chalermphong (Charles) Tungboriboonrat, John Walker, Michael Walpole, Richard Watanabe, Wong Hsin Yee, Cindy Wong Siu Ching, Yong Sing Yuan.
Special offer
- Order the print together with any electronic format of the same title and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
- Bulk discounts apply on orders of 10 or more books of the same format (this applies to each of the formats) with a maximum of 20% discount. The offer is not valid for resellers.
- Students are entitled to a 50% discount on IBFD books and 20% discount on third party books (valid student card required).
To obtain student discounts, contact Customer Support.
Online books
Access your online books on the Tax Research Platform.
Don’t have a Tax Research Platform subscription?
Learn more
