Asia Pacific Tax Notes - Managing and Planning for Tax in Asia Pacific 

The economies in Asia have now fully rebounded and foreign investment into the region is flourishing.  China remains the hot spot for foreign direct investment, and this issue begins with a very topical lead article on tax structuring for direct investment into China (pdf file).  The article provides a basic summary of the relevant Chinese tax rules that most impact international tax structuring for inbound investments into China.  It also expands on a number of structuring ideas including a base case investment structure, tax efficient holding companies, tax efficient financing and tax efficient cash redeployment structures.
    
We also have the usual round-up of tax developments in the region.  These mainly focus on recent budgetary developments.  We would like to remind readers to check with their local PricewaterhouseCoopers contacts on the progress in giving statutory effect to the budgetary proposals.

PDF extracts of this issue:
 
- Foreword
- Lead Article
- Australia
- Cambodia
- China
- Hong Kong
- India
- Japan
- Korea
- Laos
- Macau
- Malaysia
- New Zealand
- Philippines
- Singapore
- Sri Lanka
- Taiwan
- Timor Leste
- Thailand
- Vietnam
- Contacts