Asia Pacific tax April 2012


  • 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


編著者:羅裕傑 正大聯合會計師事務所合夥會計師