Asia pacific private equity tax 2013

Our journal is designed as an annual review of taxation issues affecting private equity firms and their investors in the Asia pacific region.

A broad range of authors have provided insights into some of the many tax issues and opportunities that private equity firms and their investors will consider over the coming year; as well as an update on key tax developments for the industry in the region.

Emerging Asia

Myanmar:
A new wave rising
Indonesia:
New Indonesia-Hong Kong tax treaty

Developed Asia

China:
Draft supplementary rules on Circular 698
China:
Time to consider investing in Qianhai?
India:
Key Budget proposals impacting private equity investments
Korea:
Liberalising the tax regime for foreign tax exempt investors
Australia:
Tax treatment of gains derived by foreign private equity investors
Hong Kong:
Extension of safe harbour rule to private equity funds

Special features

US taxation of non-resident capital gains
Transfer pricing for carried interest
Trade compliance - an underestimated area?

Market analysis

Japan:
Sun in waiting