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Asia-Pacific Tax Bulletin
 
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Issue No. 3 - 2019 of the Asia-Pacific Tax Bulletin is now available online.

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Number 3 - 2019 contains the following:
ARTICLES
OECD/European Union/Singapore

International Trade in B2B Services under VAT/GST Law and the Role of Permanent/Fixed Establishments: A Comparison of EU VAT and Singaporean GST in the Light of the OECD VAT/GST Guidelines

Karoline Spies

Due to the increasing global trade and importance of VAT/GST for state revenues, the interaction of domestic VAT/GST systems receives more and more attention. Cross-border B2B supplies of services are one of the major areas where conflicts of jurisdiction and tax planning structures can arise. This article examines and compares the EU VAT and Singapore GST system on B2B services in the light of the principles adopted in the OECD International VAT/GST Guidelines.

Pakistan

Convention on Mutual Administrative Assistance in Tax Matters – An Effort to Curb Tax Evasion and Money Laundering

Tariq Javed

In this article, the author reviews Pakistan’s recent legislative history governing protection for foreign exchange accountholders. He concludes that, until the enactment of the Finance Act 2018, the legislation contained gaping loopholes, which were misused by tax evaders for tax evasion and money laundering. The article assesses how Pakistan’s participation in the OECD’s Convention on Mutual Administrative Assistance in Tax Matters will assist the country in combating tax evasion and money laundering, in conjunction with the most recent legislative amendments.

INTERNATIONAL PERSPECTIVE ON ASIA-PACIFIC TAXATION AND INVESTMENT
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