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   July/August 2016  
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Asia-Pacific Tax Bulletin
 
This free e-mail service informs you about the contents of the forthcoming edition of Asia-Pacific Tax Bulletin.

Issue No. 4 - 2016 of the Asia-Pacific Tax Bulletin is now available online.

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Other publications and courses available on Asia and the Pacific:

Text
Tax Treaties Database

[Conference]
7th International Tax Conference
13 October 2016,

Shanghai – China

> Read more

You might also be interested in:
[Course]
China Corporate Taxation
28-30 June 2017
Amsterdam
> Read more

Number 4 - 2016 contains the following:

ARTICLES

Asia

A Different Take on Transfer Pricing in Asia

T.Y. Sim

In this article, the author hopes to foster critical thinking by setting out the contrarian view that the OECD’s BEPS project must adapt to adequately address the needs and challenges of international tax administration in developing countries in Asia. He examines the BEPS proposals in terms of fine-tuning the “traditional architecture for international taxation”, especially with regard to the arm’s length approach to transfer pricing, and considers the difficulties of implementing OECD norms across the Asian continent, which is largely non-OECD and embraces a culturally different business environment.

India

Copyright Law and Taxation of Software in India

Ganesh Rajgopalan

This article comprehensively examines the taxation of payments for software in the light of recent developments in legislation and judicial rulings in India. The author considers specific aspects of copyright law in India, the United Kingdom and the United States, and India’s international copyright treaty obligations, and how they impact upon the characterization of payments for software as royalties under India’s domestic law and tax treaties.

India

Finance Act 2016 – A Shot in the Arm for India’s Finance Sector

Ameya Mithe and Shipra Padhi

This article discusses tax and regulatory reforms in India’s financial sector, arising from the government’s 2016 Budget and subsequent legislation, particularly relating to taxation of gains on the transfer of securities and the impact of the changes on investment funds and securitization. The authors also address the newly introduced Insolvency Code and highlight areas still requiring reform.

Korea (Rep.)

Transfer Pricing  under the New BEPS Paradigm: A Korean Perspective

Beom June Kim
In this article, the author considers how BEPS Actions 8, 9, 10 and 13 impact upon Korea’s transfer pricing law and practice. The article examines existing Korean transfer pricing legislation and case law, and focuses on the arm’s length principle and risks, intangibles, low value-adding intra-group services and cost contribution arrangements, from a Korean perspective.
INTERNATIONAL PERSPECTIVE ON ASIA-PACIFIC TAXATION AND INVESTMENT
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