Tax Treaties and Temporary Residence for Individuals: Tax Abuse? – Focus on the Rules in Australia, China (People’s Rep.) and Singapore in the Context of the Tax Treaties between These States and with India, Japan, Korea (Rep.) and the United Kingdom

The author, in this article, examines the topic of tax treaties and temporary residence for individuals under domestic laws in relation to three Asia-Pacific states and whether the resulting reduction in international tax liabilities at the expense of other states can be justified or constitutes tax abuse.