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Asia-Pacific Tax Bulletin

International Bureau of Fiscal Documentation

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ABDC C
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Recent paperssorted by most recent
PaperYearCitations
Moving Beyond the Principal Purpose Test: An Indian Perspective on Tackling Abusive Treaty Shopping
Paras Khetan
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Making Sense of Beneficial Ownership in Singapore Tax Law
Vincent Ooi
20260 citations
Collector or Reporter? Korea’s VAT for Platforms and Offshore Electronic Service Suppliers
Yongwhan Choi et al.
20260 citations
Data Localization as Tax Nexus: Server PEs for AI Providers in Asia
Mark Bowler-Smith & Thao Le
20260 citations
The UN Tax Framework Convention: How It Started, What Has Happened and Where Is It Going for Developing Countries
S. Marsit & Ximena García
20251 citations
Operational Challenges in Practice: Examining the ATO’s Thin Capitalization Rules Guidance
B Rao
20250 citations
What Lies Ahead: Taxation of Remote Workers through an Indian Lens
Sourav Agnihotri
20250 citations
Vietnam’s Salary and Social Insurance Reforms: A Paradigm Shift for Multinational Investment
An Thuy Ngo et al.
20250 citations
Japan’s VAT Reforms and Their Implications for Foreign Businesses
K. Mochizuki
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Renting-Out a Second Home in Indonesia: A Case of Non-Resident Taxation
N. Hapsari
20250 citations
Who Benefits from the Concessional Corporate Tax Regime in India?
Sumitava Mukherjee
20250 citations
Liberation Day or Armageddon: A Guide to Negotiating the Stormy Waters of International Trade and Understanding the Implications for Businesses
L. Eugene
20250 citations
Redefining Boundaries and Compliance: A Strategic Review of China’s New VAT Law
L. Zhang & Mairepati Mahemuti
20250 citations
Pilot Reforms of China's Tax Litigation Mechanism: Xiamen Model versus Shanghai Model
Nan Li
20250 citations
Tax and Transfer Pricing Challenges of Stock-Based Compensation in Singapore: Analysis and Practical Insights
B. Voskamp & A. Klaassen
20250 citations
Tax Governance and Transparency: Deep Diving into the Malaysian Tax Corporate Governance Framework Programme
Pauline Lum & Jennifer Shalini
20250 citations
General Anti-Avoidance Rule and Principal Purpose Test – New Era of Anti-Abuse Law
Priyanka Prasad
20250 citations
Enhancing the Tax Treaties of Indonesia, Malaysia, Singapore, Thailand and Vietnam Pursuant to the OECD Multilateral Instrument on Base Erosion and Profit Shifting
Edwin Vanderbruggen
20250 citations
Embedded Royalties Unbottled: The Australian High Court Decides in PepsiCo Decision
B. V. Rao
20250 citations
China’s New Regulatory Framework for Digital Platforms: Expanding Compliance Burdens for Cross-Border Online Marketplaces
Shi Shen & Shaoni Wang
20250 citations

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