Asia Pacific tax January 2012


  • Australia 
    Reform of Australia’s transfer pricing rules for multinational companies
  • China 
    Detailed VAT reform pilot programme released in Shanghai
  • Hong Kong 
    Investment into China via Hong Kong with the use of Renminbi 
    Hong Kong and Malta sign tax treaty
  • Japan 
    2011 tax reforms and new taxation agreements
  • Malaysia 
    Group relief for Malaysian companies
  • New Zealand 
    The financial hub of the matter
  • Singapore 
    A global player in the back end data processing, storage and disaster recovery business
  • Taiwan 
    Announcement of Safe Harbour Rules under Thin Capital assessment rules 
    Taiwan and Slovakia sign tax treaty
  • Thailand 
    Thai government responses to flooding disaster 
    Reduction of corporate income tax rate from 2012 onwards
  • Vietnam 
    Multiple regulation changes


編著者:羅裕傑 正大聯合會計師事務所合夥會計師