1st Quarter 2014 Issue

Australia:

Australian Taxation Office issues draft ruling on Permanent Establishment for the purposes of applying the foreign branch income exemption under Australian Tax Laws

China:

The VAT and income tax bearing ratio of different industries in China

Cyprus:

Cyprus financing companies and minimum acceptable profit margins

Hong Kong:

The case of Nice Cheer Investment Limited (II)

Japan:

Tax credit for renewable energy

Malaysia:

Malaysia 2014 National Budget- Tax updates

New Zealand:

Non-resident contractor withholding tax

Russia:

Review of special tax regimes of Russia

Singapore :

Corporate Income Tax - Objection and Appeal process