Stay on top of the latest tax issues Dbriefs Asia Pacific tax webcasts are brief, informative programs that cover a wide array of tax topics important to businesses operating in the Asia Pacific region. Transfer pricing Intercompany loans and guarantees: New rules and directions for the Asia Pacific region
July 16, 2008; Noon HKT (GMT +8)
Host: Keith Reams
Presenters: Geoff Gill and Tim O’Brien The global credit crisis has forced many multinational companies to fund their operations from within. Asia Pacific tax authorities are responding by auditing intercompany financing arrangements among members of controlled multinational groups. What challenges might this create? We’ll discuss:
• Treasury functions – intercompany debt pricing and loan guarantees.
• Structured financing – intercompany leasing arrangements.
• Global dealing – the capital versus function debate.
• Internal insurance and reinsurance – excess of loss treaties.
• Permanent establishments – should there be a different approach?
• The intersection between the various transfer pricing and thin cap rules applied to intercompany loans, guarantees, and advances. Register for the webcast
International tax Offshore funds management in Asia Pacific: Leveraging the competitive spirit
July 30, 2008; 11 AM HKT (GMT +8)
Host: Leonard Khaw
Presenters: Chee Weng Lee, Jonathan Stuart-Smith, Steve Towers, and Neil Ward As the four major offshore funds management locations in Asia Pacific, Australia, Hong Kong, Singapore, and Tokyo constantly update tax incentives to compete for business. Who is winning and why? We’ll discuss: • Regulatory regimes and procedures in the four jurisdictions.
• Tax issues at the fund level, including basic rules in each jurisdiction, incentives used to avoid or minimise taxation, "round tripping," and double tax treaties.
• Tax issues at the fund manager level, including tax incentives.
• Tax issues at the executive level, including "carry." Understand how the key tax and regulatory provisions relating to offshore funds management operate in each of these four major locations and how financial firms can leverage them.
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India spotlight Mergers and acquisitions in India: A sunny forecast or storm clouds ahead?
August 20, 2008; 1 PM HKT (GMT +8)
Host: Alan Tsoi
Presenters: Vijay Dhingra and N.C. Hegde Even in a weakened global economy, successful M&A transactions in India are still possible. In fact, consolidation in certain sectors may drive Indian companies to seek more deals globally. However, do the existing M&A tax laws and regulations act as enablers? We’ll discuss: • Key provisions of the M&A tax laws and regulations.
• Considerations for the due diligence process, acquisition structures, and financing strategies.
• Leveraged buyouts – are these possible in India?
• How do the recent Vodafone case and other tax developments impact investors that acquire and sell companies in India? Learn about exciting developments in the M&A tax and regulatory environment in India and the fundamentals you need to know while planning your next investments. Register for the webcast
International assignments Equity plans: How prepared are you for exit taxation and withholding obligations? August 27, 2008; 11 AM HKT (GMT +8)
Host: Russell Bird
Presenters: Paul Baillie and Tony Jasper As more Asia Pacific jurisdictions legislate the taxation of equity plans, the accurate monitoring, tracking, and reporting of equity compensation grows more complex. How can employers better prepare for meeting these requirements? We’ll discuss: • Requirements for equity plan reporting in key jurisdictions across Asia Pacific, including Australia, China, India, and Singapore.
• How to understand the additional tax costs of operating equity plans and the related compliance requirements, such as fringe benefit tax, payroll, and withholding obligations.
• Latest trends and technology innovations to support equity plan administration. Gain insights into enforced tracking requirements, exit charges, and employer taxation costs in key Asia Pacific jurisdictions, and learn what actions employers can take now to prepare for these new requirements.
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China spotlight China real estate update: Structuring investments under constantly changing rules
September 10, 2008; 11 AM HKT (GMT +8)
Host: Nancy Marsh
Presenters: Oliver Farnworth and Vicky Wang A continuing stream of changes in tax laws and other regulations are affecting investment in the Chinese real estate market. What are the implications of the most significant recent developments for real estate investors? We’ll discuss: • The prohibition on the use of foreign debt for funding real estate investments since 1 June 2007.
• The change in China's rules on tax residence and the new general anti-avoidance rule.
• Collection practices relating to the Land Appreciation Tax in the post-Circular 187 era.
• Taxation of pre-sale receipts for property developers. Learn what these changes mean for the structuring of investments and what to expect when modeling the tax costs.
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International tax Inbound Investment Into Vietnam: Riding the Mekong Tiger
September 17, 2008; Noon HKT (GMT +8)
Host: Steve Towers
Presenters: John Andes and Richard Buchanan
Vietnam has achieved significant economic growth due to its ambitious citizens, recent membership in the WTO, and a government which is keen to quickly modernise its economy in a style similar to China. What are important issues for potential investors? We'll discuss: • How Vietnam is further opening up to foreign investment on 1 January 2009.
• An economic overview, including current challenges and regulatory requirements.
• Forms of business structure available in Vietnam.
• Corporate tax issues, including tax incentives, foreign contractor withholding tax, treaty planning, VAT, customs duties, and taxation of expatriates.
• Case studies on real estate and manufacturing activities. Explore Vietnamese tax and business planning issues so you can effectively structure your investment in this growth economy.
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