Asia pacific private equity tax 2013

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