The comparative survey articles are based on selected papers presented at the Baker & McKenzie 29th Annual Asia-Pacific Tax Conference held in Singapore on 29 and 30 October 2013. The 30th Annual Asia-Pacific Tax Conference is to be held in Hong Kong in November 2014. For more information, please contact Liane Tsang of Baker & McKenzie, Hong Kong by tel.: +852 2846 2358 or by e-mail: liane.tsang@bakermckenzie.com.