Asia Pacific tax April 2012

目錄

• China 
  2 China introduces mandatory social insurance contributions for expatriate employees working in China
• 
  Hong Kong 
  3 Latest budget plan and initiatives of the Hong Kong SAR Government
• 
  India 
  4 Analysis of the application of thin capitalisation rules in India under the present Income Tax Act, 1961
• 
  Japan 
  6 Tax reforms: reduction in corporation tax rates
• 
  New Zealand 
  7 New Zealand transfer pricing requirements
• 
  Taiwan 
  9 Taiwan and Switzerland tax treaty 
  9 Income Tax Act amended to allow for extension of annual withholding tax statement filing deadline
• 
  Thailand 
  10 Enhancing Thailand’s competitiveness: Various tax changes 
  12 Contacts