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   July/August 2015  
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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 - 2015 of the Asia-Pacific Tax Bulletin is now available online.

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Number 4 - 2015 contains the following:
ARTICLES
International
Regional Cooperation and Tax Information Exchange among Asia-Pacific Tax Authorities
Satoru Araki
The rapid growth of economic activities in the Asia-Pacific region brings with it a rising risk of cross-border tax evasion and avoidance. In this context, tax authorities in the region are more than ever required to work together to counter these risks, and the importance of tax information exchange within the region is increasing. While the OECD leads the global initiative to enhance transparency and the exchange of tax information, the frameworks of regional cooperation in Asia-Pacific are not as developed in comparison with other regions such as Europe, the Americas and Africa, and even with other financial enforcement authorities in the region. This article highlights issues with which Asia-Pacific tax authorities are faced with respect to tax information exchange, and suggests measures to enhance such exchanges among the tax authorities in the region.
India
“Substantial” Light on Indirect Transfer Provisions
Shailendra S. Sharma
The 2015 Union Budget of India which was presented on 28 February 2015 announced several changes to the indirect transfer provisions in the income tax legislation, specifically by inserting Explanations 6 and 7 to section 9(1)(i) of the Income Tax Act 1962 effective from the financial year 1 April 2015, which have since been enacted. This article elaborates on the amendments and their impact on the future treatment of indirect transfers in India, as well as areas that may require further consideration.
Japan
2015 Japanese Tax Budget – An Overview
Marie Otchi
In this descriptive article, the author provides a comprehensive summary of the changes put forth by the 2015 Japanese Tax Budget.
INTERNATIONAL PERSPECTIVE ON ASIA-PACIFIC TAXATION AND INVESTMENT
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