Thailand: Import Tariff Exemptions

30 November, 2011

Thailand’s government has approved the waiving of duties on their imports of machinery and spare parts, until the end of June 2012. The measure was taken to help businesses with plants damaged by the floods in the country. The measure will cover

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Expansion of Preferential Tariffs in South Korea

29 November, 2011

With effect from January 1, 2012 a further expansion of its tariff exemption programme for products from least-developed countries (LDCs) has been announced by the South Korea’s Ministry of Strategy and Finance. Mostly 250 items of agricultural,

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China’s pilot scheme on VAT in Shanghai

23 November, 2011

A pilot scheme to replace the existing business tax on the country’s service sector with value added tax (VAT) has been declared by China’s Ministry of Finance and the State Administration of Taxation. The project will be in Shanghai starting

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Taiwan: Income Tax Exemption on Royalties

22 November, 2011

The income tax exemption for royalties paid to foreign enterprises will be limited to the extent of their domestic use as per declaration of the Taiwan’s National Tax Administration (NTA). The NTA confirmed that the domestic companies that, when

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China plans VAT and Service tax reform in Shanghai

18 November, 2011

Chinese State Administration of Taxation published a new proposal for Chinese VAT and Business Tax reforms plans for a 2012 to consolidate the overlapping between VAT and Business Tax. The pilot scheme is proposed to take place in Shanghai and the

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Philippines: Thresholds for VAT exemptions increased

07 November, 2011

The threshold amounts for value added tax (VAT) on sales and leases of residential lots and houses has been increased to offset the rise in the consumer price index by the Philippines’ Bureau of Internal Revenue (BIR). According to the regulations

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Philippines: Retirement account tax regulations issued

04 November, 2011

The Philippines Bureau of Internal Revenue (BIR) enacted new revenue regulations to implement the tax provisions of the Personal Equity and Retirement Account (PERA) Act. The regulations will come into effect on January 1, 2012. Under the Act, each

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China: Tax thresholds for small businesses raised

03 November, 2011

From November 1, the minimum thresholds for business tax have been increased by China’s Ministry of Finance, aiming at provision of tax relief for the country’s smallest companies that have been greatly affected recently by increased costs and

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Australia: Detail tax incentives for infrastructure projects

26 October, 2011

The government of Australia proposed some incentives through its infrastructure projects to cover the tax loss and promote the private investment. The motto was to develop its infrastructure to remain a competitive economic nation for the

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Philippines : Urge for tax exemptions by the foreign airlines

26 October, 2011

Foreign airlines are forcing the Philippines’ Department of Finance to reduce the 2.5% Gross Philippine Billings Tax (GPBT) and the 3% Common Carrier’s Tax (CCT) to which they are subjected. The GPBT and CCT are levied on all revenues,

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TIEA Enters Into Force between Japan and Cayman Islands

20 October, 2011

The comprehensive tax information exchange agreement (TIEA) between Japan and the Cayman Islands will come into force on November 13, 2011. The TIEA was originally signed on February 7 this year. The agreement includes an agreed allocation of

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Australia: New tax working group has been announced

17 October, 2011

A new tax working group has been announced in Australia to look at reforms that could increase productivity and deliver tax relief to struggling businesses. Developing a set of savings options within business tax, such as broadening the base and

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Tax Treaty Amended between Mexico and Singapore

29 September, 2011

Amendments in the Mexico-Singapore Tax Treaty has been approved by the Mexican Senate and published in the Federal Official Gazette. It is expected that these amendments will increase cooperation between the two countries for sharing information on

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Corporate Tax Cut in Thailand

23 September, 2011

To cope with the higher costs arising from its policy of increasing the country’s national daily minimum wage the new government of Thailand has re-confirmed its intention to reduce the rate of corporate income tax. The government expressed

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Australia: Introduced Carbon tax bill

15 September, 2011

After months of controversy the Australian government has finally introduced the carbon tax bill into parliament. The legislation will be effective from July 1, 2012. After long scientific research and economic analysis the government has decided

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India-Uruguay: Signed DTA

12 September, 2011

The Government of India has signed an agreement with Uruguay for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital (DTA). According to the DTA the business profits will be taxable in

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Mineral resources rent tax demanded by an Indian state

06 September, 2011

Orissa has more than 35% of India’s iron ore reserves. Considering the potentially huge amount of money to be made not just benefitting a small group of private mining companies, the Chief Minister of Orissa has asked the Indian Prime Minister to

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Tax exemptions for oil and gas projects granted in China

06 September, 2011

Both onshore and offshore oil and gas drilling projects have been granted import duty and value-added tax exemptions by the China’s Ministry of Finance. The exemptions have been granted to the importation, within established quotas, of equipment,

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