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   November/December 2015  
APTB Preview IBFD, Your Portal to
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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. 6 - 2015 of the Asia-Pacific Tax Bulletin is now available online.

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Other publications and courses available on Asia and the Pacific:


Tax Treaties Database

[Conference]
IBFD's 2nd Africa Tax Symposium
Trends in International Taxation: An African Perspective

4-6 May 2016, Uganda
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[Course]
International Tax Planning - Post BEPS
24-26 February 2016, Singapore
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Number 6 - 2015 contains the following:

ARTICLES

Hong Kong
The Taxation of Trusts in Hong Kong
Stefano Mariani
The question of to what extent, if at all, trusts are taxable in Hong Kong is regularly raised and debated in both academic and professional circles. In light of the increasing interest in Hong Kong as a jurisdiction in which to establish trusts and develop wealth and estate planning solutions, there is a greater need than ever for certainty on how exactly a trust is taxed in Hong Kong and its domestic and international implications both for trustees and beneficiaries. This article aims to provide an overview of the law in Hong Kong and evaluate different analytical approaches to the question, before proposing a clear, elegant solution consistent with the statutory schema of the Inland Revenue Ordinance and common law decided authorities.
INDIAN CASE LAW MONITOR
Indian Taxation of a Foreign Satellite Owner’s Income from Transmission of Television Programmes
Dr Amar Mehta
This article provides an analysis of the Indian case law on services of foreign satellite service providers. As satellites do not have a physical nexus with India, the fees for transponder services do not automatically land in a treaty provision. The issue is of particular interest for non-resident satellite providers and academics.
INTERNATIONAL PERSPECTIVE ON ASIA-PACIFIC TAXATION AND INVESTMENT
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