The comparative survey articles are based on selected papers presented at the Baker & McKenzie 28th Annual Asia-Pacific Tax Conference held in Hong Kong on 1 and 2 November 2012. The 29th Annual Asia-Pacific Tax Conference is expected to be held in Singapore in October 2013. 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.