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Asia Pacific Indirect Tax Country Guide

PDF 671 KB

A KPMG overview of indirect tax regimes in Asia Pacific countries.

2013 Asia Pacific Tax Summit

KPMG tax professionals examine challenges companies face in Asia.

R&D incentives adding value across ASPAC

PDF 2.6 MB

This KPMG report compares and describes details of R&D tax regimes within 16 countries in Asia Pacific region.

KPMG's Asia Pacific country tax guides

KPMG's Asia Pacific Tax Centre

KPMG's Asia Pacific Tax Centre provides additional information, including a list of upcoming events and webinars.

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Global - KPMG - Research

TaxNewsFlash - Asia Pacific

Welcome to the new website of KPMG’s TaxNewsFlash. Prior editions of TaxNewsFlash (from 2014) are listed below, and are searchable by key words. If you would like a copy of any prior edition of TaxNewsFlash, send an email toUS-KPMGWNT@kpmg.com with (1) date and (2) title. A copy will be sent to you as soon as possible.

12/18/2014

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10/30/2014

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10/22/2014

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10/22/2014

Australia - Petroleum taxation, foreign exchange gains, losses

China - Investment tax incentives for advanced technology

India - Update on GST legislation; management service fees

Vietnam - Guidance on mergers, capital contributions

Australia - Free trade agreement with Korea

China - Consumption tax reform and the auto industry

India - Clearances from SEZ units; royalty and commission taxation

Asia Pacific - Task force to support taxation regionally

Brunei - Tax information exchange agreement with Canada

Singapore - Simplified tax reporting for frequent business traveler employees

Vietnam - Investment incentives

Vietnam - Investment tax incentives, other tax measures effective 2015

India - Taxation of services under treaties with Netherlands, UK

New Zealand - Inland Revenue’s timeline for BEPS consultations

China - Tax treaty with France update

Australia - R&D claims, managed investment trusts, declaratory proceedings

Asia Pacific - Guide for R&D incentives across ASPAC region

Australia - Free trade agreement with China; tax treaty review

Fiji - Budget 2015

Hong Kong - FATCA intergovernmental agreement

India - Taxation of liaison office, partnerships under tax treaties

Papau New Guinea - Budget 2015 analysis

Vietnam - Government bonds, loss carryforwards, VAT exemptions

Japan - Consumption tax rate increase to be postponed

India - Payments to Swiss company for equipment installation, training

China - Income tax exemption available, Shanghai-Hong Kong stock market

Australia - Free trade agreement with China; improved labour mobility

China - Customs to simplify enterprise management system

Australia - Substantiation of R&D; tax reporting challenges

Japan - Protocol amending UK tax treaty enters into force

India - Treatment of payments under Canada, Japan, U.S. treaties

Singapore - Comparing Singapore GST to new GST in Malaysia

Malaysia - GST registration required by 31 December 2014

Hong Kong - “Best practices” for export controls

India - Deductions allowed for advertising expenses, goodwill amortization

Australia - Foreign pension funds, R&D incentives, fuel tax increase

Asia Pacific - BEPS implications for taxation in the region

Australia - Foreign limited partnership investments, R&D tax incentives

India - Simplified immigration procedures for Japanese nationals

Vietnam - Implementation of corporate income tax, VAT provisions

Philippines - VAT-related guidance, withholding tax rates

Vietnam - Penalties for foreign exchange, banking activity violations

New Zealand - Scenarios subject to tax anti-avoidance rule

India - Support services for group companies; “exports” of services

Australia - R&D activities conducted for a foreign entity

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©2014 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

10/22/2014 Malaysia - Tax measures in 2015 budget

10/16/2014

10/16/2014

10/16/2014

10/16/2014

10/8/2014

10/8/2014

10/8/2014

10/8/2014

10/3/2014

10/3/2014

10/3/2014

10/3/2014

9/29/2014

9/29/2014

9/29/2014

9/29/2014

9/23/2014

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9/23/2014

9/23/2014

9/23/2014

9/22/2014

9/19/2014

9/19/2014

9/19/2014

9/19/2014

Asia Pacific - Tax update for financial institutions (October 2014)

India - Effects on expenses of tax-free income, no withholding

Singapore - Tax issues concerning investments in U.S. real estate

Vietnam - Tax treatment of advertising; tax incentives; VAT guidance

India - No minimum alternative taxation of foreign bank’s branch

Japan - Overview of tax system (2014)

Korea - Proposed cash reserve taxation of retained earnings

Australia - ATO’s response to seven BEPS action items

Australia - Thin capitalisation calculations, R&D proposals

India - Withholding certificate rules, tax tribunal law held unconstitutional

Singapore - Deduction for statutory and regulatory expenses

Vietnam - Tax incentives for R&D-related income

Philippines - Agreement for mutual administrative assistance in tax matters

India - Return’s extended due date; copyright-related payments as royalties

Hong Kong - BEPS 2014 deliverables

Australia - Grouping R&D activities; M&A tax discussion

Australia - Tax effect accounting, foreign ownership of rental property

China - Bonded treatment for steel imports revoked, effective 2015

China - Business tax on bond trading

China - Investing in U.S. real estate by Chinese investors

New Zealand - Protocol to tax treaty with Canada

Vietnam - Corporate tax incentives; VAT on export-support services

New Zealand - Implications of BEPS for New Zealand businesses

Japan - Main points of BEPS deliverables for Japanese businesses

China - VAT exemption for exported services

Hong Kong - Automatic tax information exchange, common reporting

standardIndia - Implications of BEPS for businesses in India9/19/2014

9/19/2014

9/17/2014

9/15/2014

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9/4/2014

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9/4/2014

9/4/2014

9/4/2014

8/28/2014

8/28/2014

8/28/2014

8/27/2014

8/27/2014

Australia - Implications of BEPS deliverables for Australian businesses

Turkey - Tax amnesty provisions

Vietnam - Financial institution FATCA-exemption responses due today

India - Sales discount for advance payments treated as interest

New Zealand - Tax policies of political parties, pre-election report

Singapore - Updated R&D tax incentive guidelines

Hong Kong - Corporate residence and taxation of director’s fees

China - Changes to customs regulations

Australia - Tax due diligence, share buybacks, manufacturing grants

Australia - Tax consolidation, foreign dividend rules

India - Indirect asset transfers; wage ceiling for retirement plans

Taiwan - Tax credits, undistributed earnings on treasury stock retirement

Vietnam - Tax incentives, support for businesses

Vietnam - Tax administration reform, simplification procedures

Japan - Guides for doing business, investing

China - Tax authorities focus more on equity transfers

China - Reporting, documentation requirements concerning cross-border

investments

India - Fund management fees, VAT on real estate sales

Australia - Guidance on R&D recordkeeping, cloud computing, offshore

banking

8/27/2014 Vietnam - VAT declarations for branches; individual income tax guidance

8/17/2014

8/17/2014

8/17/2014

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8/14/2014

8/14/2014

Sri Lanka - Foreign exchange rules, FATCA compliance

Vietnam - Expanded foreign contractor withholding tax regime

UAE - Tax treaty with Mexico, FATCA update

Jordan - Customs duties, sales tax changes

Kuwait - Tax declarations, clearance certificates

Lebanon - Tax changes affecting oil/gas sector

Oman - Tax treaty with Spain; social insurance update

Pakistan - Goals to increase tax compliance, broaden tax base

Myanmar / Burma - Corporate tax rates are unchanged

India - Services not taxed as “royalty” under Thailand treaty

Saudi Arabia

Singapore

Sri Lanka

Taiwan

Thailand

Turkey

United Arab Emirates

Vietnam

TaxNewsFlash-Asia Pacific home

©2014 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

8/14/2014

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6/18/2014

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6/13/2014

Vietnam - Foreign exchange control rules for foreign direct investments

Australia - Intercompany debt pricing, tax assessments, R&D

China - Regulation under Shanghai pilot free trade zone

Hong Kong - Possible effects of OECD’s “common reporting standard”

Australia - No tax deduction for consolidated group’s inherited liabilities

India - Payments for website access, royalties under UK treaty

Australia - Customs “trusted trader programme”

Hong Kong - Tax guidance on Islamic financing, alternative bonds

China - Simplified customs approval procedures for processing trade entities

Australia - R&D incentives; fuel tax credits

India - Taxation of oil exploration income; software man-power transfers

Korea - Corporate tax burden; VAT on clinical trial services

Vietnam - Input VAT rules; tax treaty with New Zealand

Pakistan - Finance Act, 2014 provisions generally effective July 2014

Singapore - Special levy assessment is capital, not revenue

Australia - Review of tax treaty network; construction service levies

China - GAAR draft guidance

China - New customs clearance benefits with Korea

China - Effects of “agreement in substance” under FATCA

Hong Kong - Stamp duty on residential, non-residential property transfers

India - Japanese entity conducts trading activities, not service provision

Hong Kong - Income tax treaty with Korea

China - Tax innovation in Shanghai pilot free trade zone

Australia - Indirect tax implications of debt transfers, dispute

Australia - R&D benefits; tax sharing agreements

India - Employees’ social media profiles as evidence of PE

Taiwan - Increased business tax for banks, insurance companies

India - Direct, indirect tax measures in Budget 2014-15

India - Feasibility-related studies not taxable under UK tax treaty

China - Treatment of government or shareholder allocations, fixed-asset

depreciation

Australia - GST compliance; treatment of goodwill and restructuring costs

Philippines - Customs accreditation due 31 July; post-entry audit criteria

Japan - Proposed changes to consumption taxation of cross-border services

India - Supervisory services not PE, but taxable under treaty

Singapore - Tax treatment of increased Basel III capital requirements

Vietnam - Action steps for financial institutions and FATCA compliance

Australia - Deferred GST on imports

China - Tax treatment, deductions of insurance company reserves

India - Status of Model 1 IGA under FATCA

Australia - FATCA implementing legislation receives Royal Assent

Australia - Proposal for FATCA-like common reporting standard

New Zealand - Follow-up on GST proposals for bodies corporate

Vietnam - Guidance on VAT, foreign contractor tax, construction-in-progress

interest

Japan - Corporate tax reform proposals include rate reduction

Asia Pacific - Tax update for financial institutions (June 2014)

Australia - Treatment of R&D expenditures, debt-equity classification,

joint ventures

Cambodia - VAT guidance for those supplying to apparel exporters

China - Financial services for Shanghai pilot free trade zone

India - Budget day is 10 July; other tax developments

Indonesia - Customs valuations required in export documents

Pakistan - Sales tax changes proposed under provincial budgets

New Zealand - Inland Revenue’s “business transformation” project

Singapore - Tax deferral benefits available to certain trusts

Singapore - Expanded fund management tax incentives

India - Subsidiary determined to be PE of U.S.

Hong Kong - Source of profits relating to branch’s transactions

Australia - Bank deposit levy, contemporaneous documentation,

asset recycling initiative

Turkey - VAT guidance consolidated in single communiqué©2014 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent

member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

6/12/2014

6/12/2014

India - Pay-channel payments taxable as royaltySingapore - Tax exemption expanded for qualifying foreign-source dividend income

6/12/2014 New Zealand - Debt capitalisation, look-through elections as “tax avoidance”

6/12/2014 New Zealand - FATCA intergovernmental agreement signed with UnitedStates

6/11/2014 New Zealand - Proposed change to GST treatment of corporates

6/11/2014 Australia - Hybrid CIVs, mining rights, employment tax, financial

arrangements

6/11/2014 India - Credit for tax withheld (deducted) at source

6/11/2014 China - Report on financial services sector (1st Q 2014)

6/5/2014 Australia - Reminder of “insurance duty” compliance for insurer, insured

6/5/2014 Pakistan - Tax provisions in 2014 budget

6/5/2014 Singapore - Income tax treatment of hybrid instruments

6/5/2014 Korea - Effects of FATCA agreement

6/5/2014 Vietnam - Tax, customs relief for companies affected by demonstrations

6/2/2014 India - Tax issues concerning defined benefit contributions, provident funds

6/2/2014 China - Centralized foreign currency management for multinationalcorporations

6/2/2014 Australia - Tax disclosures, fuel excise tax, MRRT repeal

5/30/2014 Vietnam - Recommended steps for securities companies to comply with

FATCA

5/29/2014 Vietnam - VAT for on-the-spot import/export; export processing zone

deadline

5/27/2014 India - Portfolio management sales, fees under treaty with France

5/27/2014

5/27/2014

5/27/2014

5/16/2014

5/16/2014

5/16/2014

5/16/2014

5/16/2014

5/16/2014

5/13/2014

5/13/2014

5/13/2014

5/9/2014

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5/7/2014

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5/7/2014

5/5/2014

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5/5/2014

5/5/2014

Australia - Tax consolidation, security for taxes, dividend exemption rules

China - Determining beneficial owners of “entrusted investments”

Hong Kong - Model 2 IGA under FATCA

China - Customs cooperation agreement with EU; trusted trader recognition

China - Customs rules for Shanghai pilot free trade zone

Australia - Foreign income tax offsets; evaluating state tax impact

India - Slump sale not taxable; loss carryforwards

New Zealand - Budget 2014

Taiwan - Changes to R&D expense guidance rules

Hong Kong - FAQs issued by authorities about FATCA

China - Corporate income tax rate of 15% as incentive

Australia - Federal budget 2014

Australia - R&D tax offsets, Asia funds regime

Hong Kong - Fraudulent conduct of directors blocks tax refund

India - Royalties not linked to PE are not taxable

Sri Lanka - Tax reforms affecting foreign investors

Taiwan - Documentary evidence required to claim certain investment losses

GCC - Potential savings for customs duties

UAE - Trade agreement, income tax treaty update

Pakistan - Tax incentives for alternative energy sector

Saudi Arabia - Changes to corporate income tax rules

Oman - Tax assessment process; new special economic zone

Jordan - Proposed increases to corporate and individual tax rates

Kuwait - Deductibility of expenses for tax purposes, other guidance

China - VAT reforms for telecommunications sector

Australia - Shipping reform proposals, R&D claims, free trade agreements

India - PE status with seconded employees, of unused equipment

Japan - Possible BEPS-related implications under foreign dividend

exclusion rule4/29/2014 Singapore - Finding of tax avoidance arrangement upheld on appeal

4/29/2014

4/29/2014

4/29/2014

4/29/2014

4/29/2014

4/25/2014

Singapore - GST rules affecting funds management industry

Vietnam - Guidance on complying with FATCA rules

Hong Kong - Mutual stock market access with mainland China

Australia - 2014 budget scheduled for 13 May

Australia - FATCA intergovernmental agreement (IGA) signed with

China - Foreign exchange rules on overseas lending, dividends

United States

4/25/2014 India - Services establish fixed-place PE; treatment of bulk SMS

4/25/2014

4/25/2014

4/25/2014

China - Benefits on establishing a shared service center

New Zealand - Proposal to tax employee accommodation benefits

Australia - Pension assets, debt-equity considerations, transactions

with shareholders4/18/2014 Oman - Withholding tax on payments relating to computer software

4/18/2014

4/18/2014

4/18/2014

4/18/2014

4/18/2014

4/11/2014

4/11/2014

4/11/2014

4/11/2014

Japan - Corporate income tax rate reduction, effective April 2014

China - Foreign-owned medical institutions in Shanghai free trade zone

Australia - Focus on non-resident transactions, tax risk strategy

Philippines - Tax facts (2014)

Vietnam - Fixed assets; VAT for newly established entities

India - Tax-exempt partner income; foreign investment in LLPs

Singapore - Tax considerations on making overseas investments

Singapore - Employer contributions to overseas pension funds

Australia - M&A-related employee payments; functional currency for tax

purposes4/11/2014 Hong Kong - Stamp duty exemption claims due 30 April

4/9/2014

4/7/2014

Korea - Free trade agreement signed with Australia

India - Proposed direct taxes law amendments, reimbursed data-

processing costs4/7/2014 Taiwan - Possible tax benefits of cross-strait agreement with China

4/7/2014

4/4/2014

4/3/2014

4/3/2014

4/3/2014

Australia - Petroleum resource rent tax; stamp duty valuation

Turkey - Amended rules for companies requiring independent financial audits

Singapore - R&D and claims for innovation credits

Myanmar / Burma - Tax benefits for export-oriented, supply-chain industries

Australia - R&D and exploration incentives; taxation of financial arrangements

4/3/2014 Hong Kong - Tax information exchange agreement with United States

4/3/2014

4/3/2014

4/3/2014

4/2/2014

3/28/2014

3/26/2014

3/26/2014

3/26/2014

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3/24/2014

3/20/2014

3/20/2014

3/20/2014

3/20/2014

3/20/2014

3/14/2014

3/14/2014

3/14/2014

India - Guidance for electronic export obligation discharge certificates

Bahrain - Tax information exchange agreement with Canada in force

China - Customs valuation rules are updated

Turkey - Tax guide for foreign investors

Israel - Guidance to resolve past tax liabilities of trusts

India - Taxation of software under China treaty; stock dividends

New Zealand - New rules for determining tax residence

Singapore - 2014 budget analysis

Hong Kong - Tax relief for captive insurers

Hong Kong - New company law regime

Australia - M&A in resources sector; changes for foreign multinationals

Israel - FATCA-related guidance for banking corporations

New Zealand - New financial reporting for small, medium-sized companies

Taiwan - Increased business tax rate for financial services

Australia - BEPS and indirect tax; depreciation for consolidated groups

Cambodia - “Annual interest market rate” for loans in 2013

China - Annual corporate reporting under Shanghai free trade zone

China - Foreign exchange rules for Shanghai free trade zone

Hong Kong - “Fair basis” vs. “realization basis” (profits tax)

Australia - Petroleum resource tax, payment-card reporting, GST

overpayment claims3/14/2014 India - Service tax on offshore services; R&D expense claims

3/5/2014

3/5/2014

3/5/2014

3/5/2014

3/5/2014

2/27/2014

2/27/2014

New Zealand - Focus on BEPS risks

Taiwan - Proposals to increase business tax rates, expand R&D

Singapore - Insurance company’s gain is capital, not taxable

Vietnam - VAT guidance, VAT refunds for foreign contractors

Australia - R&D “at risk” requirement, debt-equity rules

Hong Kong - Tax provisions in budget 2014-2015

Australia - Sovereign immunity exemption, PRRT, technology-

related withholding, insurance duty2/26/2014 Hong Kong - Stamp duty changes for residential property transactions

2/26/2014

2/26/2014

2/21/2014

Singapore - Analysis of tax provisions in 2014 budget

India - R&D deduction approvals; services under Philippine tax treaty

Singapore - Initial reactions to tax proposals in 2014 budget

©2014 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

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2/21/2014

2/21/2014

2/17/2014

2/17/2014

2/17/2014

2/17/2014

2/11/2014

2/11/2014

2/11/2014

2/6/2014

2/6/2014

2/6/2014

2/6/2014

2/5/2014

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2/5/2014

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2/5/2014

1/29/2014

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1/29/2014

1/21/2014

1/21/2014

1/21/2014

1/17/2014

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1/13/2014

1/10/2014

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1/10/2014

1/7/2014

1/7/2014

1/7/2014

1/7/2014

1/7/2014

1/7/2014

1/7/2014

China - Income tax treaty with France

Asia Pacific - ASEAN single market in 2015; tax incentives

Australia - R&D claims for intellectual property assets created offshore

India - Subsidiary performing “back office” support not PE

Taiwan - Income tax exemption for royalties, technical service fees

Vietnam - Guidance for determining individual income tax for 2013

Singapore - R&D tax incentive regime

Australia - Tax sharing arrangements, anti-avoidance regime

Cambodia - Treatment of interest expenses

Australia - R&D design, CGT discount for foreign residents repeal

Singapore - Trade agreement with Gulf countries

Sri Lanka - Tax incentives for investors in budget 2014

Singapore - Budget 2014 to be presented 21 February 2014

Saudi Arabia - Tax treaty update; non-resident's sale of shares

Oman - No withholding tax on certain software, communications transactions

Pakistan - Tax incentives focusing on certain sectors

Jordan - Indirect tax changes include increased rates

UAE - FATCA agreement pending signature

Australia - Cross-border employees, share capital reductions, mining

exploration, depreciation

China - Duty-free entry of goods from Hong Kong, Macau

India - Income of foreign company’s liaison office is taxable

India - Movie royalties, PE-related tax liability, industrial incentives

China - Tax incentives for auto industry

Australia - Limited R&D tax incentive, "dividend washing"

China - Tax treaty with United Kingdom effective beginning 2014

Hong Kong - Tax concession introduced for captive insurance companies

Vietnam - Tax forms, VAT methods

Australia - FATCA “quick guide” report

India - Highlights of direct, indirect tax developments in 2013

Vietnam - Corporate income tax changes, new tax rates

Turkey - Special consumption tax rate changes for 2014

Thailand - Tax calendar for 2014

India - Table listing tax developments in 2013

Myanmar / Burma - Changes affecting banking, financial services

Philippines - Tax calendar for 2014

India - Customs duty exemptions for SEZ, export oriented goods

China - E-commerce growth in consumer sectors

Kazakhstan - Income tax treaty with Luxembourg enters into force

©2014 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.