Tax Newsletter - PRISM

PRISM – the quarterly tax newsletter of which is part of our effort to stay in touch with our clients by sharing updates and insights on the recent international taxation changes and current hot topics

3rd Quarter 2014 Issue

Table of content

Cambodia:

Implementation of VAT for certain industries

Cyprus:

Shipping Companies – The Tonnage Tax Regime

Germany:

New Double Tax Agreements between Germany and China

Indonesia:

Electronic Tax Invoice Form (e- tax Invoice or “e-faktur”)

Japan:

Preferential tax measures for investment in National strategic special zones

Malaysia:

Self-Declaration Mechanism for Tax Exemption

Russia:

Personal income tax in Russia for residents and non-residents

Please click here to obtain a copy of 3rd Quarter 2014 issue of PRISM.

2nd Quarter 2014 Issue

Table of content

Cambodia:

Two cases of income tax in non-resident enterprises equity transfer

Cyprus:

Cyprus enjoys the benefits of five additional Double Taxation Avoidance Agreements (DTAA) ratified and effective from 1 January 2014

Germany:

German inheritance tax personal allowances for Non- Residents Infringes EU Law17.10.2013 - C-181/12

Indonesia:

The increase in turnover limits of small businesses

Malaysia:

Estimate of tax payable for companies

Russia:

Payroll and personal income taxes in Russia

Singapore:

Singapore Budget 2014 – Brief Highlights of Tax Changes for Business

Please click here to obtain a copy of 2nd Quarter 2014 issue of PRISM.

1st Quarter 2014 Issue

Table of content

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

Please click here to obtain a copy of 1st Quarter 2014 issue of PRISM.

4th Quarter 2013 Issue

Table of content

Australia:

Petroleum Resource Rent Tax (PRRT) – Recent updates on Australian Taxation Office’s administrative views

China:

Introduction of VAT pilot program in China

Cyprus:

Advantages of a Cyprus holding company

Hong Kong:

The case of Nice Cheer Investment Limited

Indonesia:

New tax incentives for SMEs through the ratification of Government Regulation No. 46 Year 2013 (“GR 46/2013”)

Japan:

Revised Consumption Tax act

Malaysia:

How to pursue tax savings whilst creating wealth in Malaysia?

Russia:

Russian tax system brief review

Please click here to obtain a copy of 4th Quarter 2013 issue of PRISM.

3rd Quarter 2013 Issue

Table of content

Australia:

Recent changes to the Petroleum Resource Rent Tax (PRRT)

Cambodia:

Cambodia tax updates: Prakas on tax service agent and amendments on Stamp Duty

Cyprus:

E.U. Passport – Cyprus reduces investment thresholds for granting nationality

Hong Kong:

The information exchange amendments to the Inland Revenue Ordinance

Indonesia:

New tax audit guideline on the related party transactions

Japan:

Highlights of 2013 tax reform

Malaysia:

Expectations, apprehensions and concerns on GST

Russia:

Russian tax system brief review

Singapore:

Singapore Budget 2013 key changes

Please click here to obtain a copy of 3rd Quarter 2013 issue of PRISM.

2nd Quarter 2013 Issue

Table of content

Australia:

Transfer Pricing in Australia

China:

Brief Introduction of Transfer Pricing in China

Cyprus:

Transfer Pricing in Cyprus

Hong Kong:

Transfer Pricing in Hong Kong

Indonesia:

The Changing Landscape of Transfer Pricing in Indonesia

Japan:

Transfer Pricing Trend in Japan

Malaysia:

The Latest Development of Transfer Pricing in Malaysia

Singapore:

Transfer Pricing in Singapore

Please click here to obtain a copy of 2nd Quarter 2013 issue of PRISM.

1st Quarter 2013 Issue

Table of content

Australia:

Transfer Pricing in Australia

China:

Brief Introduction of Transfer Pricing in China

Cyprus:

Transfer Pricing in Cyprus

Hong Kong:

Transfer Pricing in Hong Kong

Japan:

The Changing Landscape of Transfer Pricing in Indonesia

Macau:

Transfer Pricing Trend in Japan

Malaysia:

The Latest Development of Transfer Pricing in Malaysia

Please click here to obtain a copy of 1st Quarter 2013 issue of PRISM.

PRISM - Inaugural issue

Table of content

Australia:

Company tax loss carry back: draft legislation released by the Australian Government

Cambodia:

Tax obligations of sale of enterprise’s share

China:

The expansion of the scope of pilot program of “VAT in Lieu of Business Tax“ in P.R.C

Cyprus:

Why Cyprus & Tax facts at a glance

Hong Kong:

Hong Kong legislated new law to emerge as an intellectual property hub

Japan:

The updates of the tax system in Japan

Malaysia:

Budget 2013 - Is the public's budget wish list met?

Please click here to obtain a copy of Inaugural issue of PRISM.

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