Legislative Changes from Around the Region

• Status of residency after the Court of Appeals judgment in Gaines-Cooper v HMRC

• Germany Delays Taking Action Against Users of Tax Havens

• The Significance of the Foreign-Invested Partnership Enterprises for Foreign Investors into China

• Notice 698: Challenges from the PRC Tax Authorities on the Offshore Holding Structures of China Enterprises

• BVI Tax Information Exchange Agreements signed with Ireland and China

• Chinese State Administration of Taxation Issues New Guidelines About Passive Income

• BVI Companies Given the Green Light to List in Hong Kong

• Cayman Islands 2009-2010 Balanced Budget

• Tax Exemption Scheme for Qualifying Family-owned Investment Holding Companies (FIHC) in Singapore

• Hong Kong/Vietnam Double Tax Agreement

• With the signing of it's 12th tax agreement, Singapore is the newest arrival on the OECD white list

• China issues clear and comprehensive rules on double tax treaty benefit claims by non-residents

• Changes to the regulatory landscape for retail structured investment products

• Singapore set to leave the "Grey List"

• Defense strategies in respect of transfer pricing audits in China

• British Virgin and Cayman Isles ‘White Listed’

• Seychelles IBC Act – Bearer Share Amendments

• Liechtenstein Disclosure Facility

• India abolishes 10% surcharge for non-corporate foreign institutional investors

• Switzerland and US sign agreement to bolster tax information exchange

• Exchange of Information Bill Introduced into LEGCO

• Extension of the Deductibility of Interest Incurred on Loans to Finance Capital Expenditure

• Hong Kong plans to introduce the new Companies Bill

• Second Protocol to the DTA signed by Hong Kong with the Mainland on 30 January 2008

• HK IRD issues revised DIPN 10 on the Charge to Salaries Tax

Reports

• The AFP View of the 2010/11 Hong Kong Budget

• Singapore Budget 2010 – A budget focused on SMEs

• Uncertainty Over the Source of Profits of Hong Kong Manufacturers is Damaging to Hong Kong

• Import Processing Arrangements – a legal critique of the Datatronic Limited judgment

• Datatronic Limited – Court of Appeal

• UK Budget 2009 - Corporate and Personal Tax Highlights

• The AFP Group – 2008/2009 Hong Kong Budget Commentary

• The AFP View of the 2009/2010 Hong Kong Budget

Thought Leadership

• Opening Bank Accounts in Hong Kong for Offshore International Business Companies

• The advantages of setting up regional headquarters in the Philippines

• The Benefits of Choosing an Independent Trustee

• The road ahead after Datatronic

• Revision to Hong Kong Trust Laws

• Meet Deadlines to Avoid Penalties

• Offshore Financial Centres - their regulation and treatment

• NEW BLOGPOST: Hong Kong is NOT a Tax Haven

• NEW BLOGPOST: The Fight for Offshore Profits Claims Continues

• Hong Kong as a Venue for Arbitration