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China published its second draft VAT law
MAR 2023 – OCT 2023 for consultation
Case update on chargeability of compensation for
DLA Piper in Hong Kong loss of days off: Dr. The Honorable Leung Ka-Lau v
The Commissioner of Inland Revenue (2023) HKCA 232
Case update on Supreme Court judgment on
ASIAPAC TAX NEWSLETTER
input JCT credit for purchase of residential
apartments for future resale
Singapore proposed new legislation to tax gains
from sale or disposal of foreign assets<
DLA PIPER IN HONG KONG Contents China China p
DLAPIPER.COM Editorial note Welcome to our se
DLA PIPER IN HONG KONG Japan With the rapid inc
DLAPIPER.COM Editors Anderson Lam Partner Co-He
DLA PIPER IN HONG KONG China 6
DLAPIPER.COM China published its second draft
DLA PIPER IN HONG KONG China extends preferent
DLAPIPER.COM Extend preferential tax treatment
DLA PIPER IN HONG KONG
DLAPIPER.COM Hong Kong 11
DLA PIPER IN HONG KONG Case update on chargeab
DLAPIPER.COM The judges drew a distinction betw
DLA PIPER IN HONG KONG The Hong Kong governmen
WWW.DLAPIPER.COM Next steps The Scheme represen
DLA PIPER IN HONG KONG Update on tax concessio
DLAPIPER.COM In addition, if a person ceases to
DLA PIPER IN HONG KONG 4. MANAGEMENT OF FIHV Th
DLAPIPER.COM FSPES The Inland Revenue Departmen
DLA PIPER IN HONG KONG Introduction of a New C
DLAPIPER.COM Key features The Registrar of Comp
DLA PIPER IN HONG KONG Procedures The company n
WWW.DLAPIPER.COM Latest Consultation by the Ho
DLA PIPER IN HONG KONG Proposed new exemptions
DLAPIPER.COM Revised Approach to Issuance of C
DLA PIPER IN HONG KONG New Development for Com
DLAPIPER.COM • Prevention of tax treaty abuse –
DLA PIPER IN HONG KONG New procedures for obta
WWW.DLAPIPER.COM Two recent profits tax decisi
DLA PIPER IN HONG KONG 2. Case No. D9/22 – Whet
DLAPIPER.COM Navigating new taxation arrangeme
DLA PIPER IN HONG KONG The way forward The intr
DLAPIPER.COM
DLA PIPER IN HONG KONG Japan
DLAPIPER.COM Case update on Supreme Court judg
DLA PIPER IN HONG KONG Although the broker alle
DLAPIPER.COM Japan Customs’ change in interpre
DLA PIPER IN HONG KONG Latest introduction of
DLAPIPER.COM National Tax Agency’s new publica
DLA PIPER IN HONG KONG Responses Worth Consider
DLAPIPER.COM Singapore 41
DLA PIPER IN HONG KONG Singapore proposed new
DLAPIPER.COM Key features are: • The proposed
DLA PIPER IN HONG KONG Australia 44
DLAPIPER.COM Proposed significant thin capital
DLA PIPER IN HONG KONG Generally, such entities
DLAPIPER.COM CURRENT LIMITS
DLA PIPER IN HONG KONG What else is in the prop
DLAPIPER.COM Expansion of Australia’s Double T
DLA PIPER IN HONG KONG Pillar II update and pr
DLAPIPER.COM We also highlight some key observa
DLA PIPER IN HONG KONG New Zealand 52
DLAPIPER.COM Changes likely for New Zealand’s
DLA PIPER IN HONG KONG Emissions returns for re
DLAPIPER.COM Changes proposed Earlier this year
DLA PIPER IN HONG KONG New Zealand proposes a
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DLAPIPER.COM
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