China to pursue tax reforms

20 February, 2012

According to a statement by China’s State Council, after a meeting chaired by Premier Wen Jiabao, the government promised to push forward its structural reform programmes, including tax measures, to improve the country’s economic development and

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China’s Tax Revenues Rise in 2011

16 February, 2012

Recently released final figures from China’s Ministry of Finance show that, in 2011, its tax revenue reached a total of RMB8.97 trillion (USD1.42 trillion), an increase of more than RMB1.65 trillion or 22.6% over the previous year. The significant

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Thailand Increases Bank Tax

16 February, 2012

From July 31, 2012, all banks in Thailand will have to pay an increased levy to help fund the public debt that arose out of financing their rescue during the 1997 Asian financial crisis. In order that the government will be able to borrow additional

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Hong Kong Reduces Taxes to Support Growth

02 February, 2012

On 2 February 2012 Hong Kong’s Financial Secretary unveiled a 2012/13 Budget which proposes a wide range of tax concessions aimed at supporting businesses and individuals, who face a possible global economic slowdown. The Financial Secretary said

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Indian Service Tax regime will change from 1 July 2012

12 January, 2012

The Indian Service Tax regime will change from 1 July 2012. Currently, Service Tax, part of the Indian VAT CENVAT regime, is charged on services at varying, codified rates. This is now moving to a ‘Negative List’ system, meaning that all

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DTA between Taiwan and Germany Signd

03 January, 2012

Taiwan’s Ministry of Foreign Affairs announced on 3 January 2012 that Taiwan and Germany have signed a bilateral double taxation agreement (DTA). The DTA, which is subject to ratification procedures in both countries before it enters into force,

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Japan’s Government Agrees Plan for Consumption Tax Hikes

02 January, 2012

It was reported on 2 January 2012 that Japan’s Prime Minister has been able to fulfill his government’s target to produce a detailed plan for future consumption tax rises, but only after his personal intervention at a meeting of the ruling

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Japan: Raise of consumption tax rate

31 December, 2011

It was published on 31 December 2011 that, the Japanese coalition government has put forward long awaited plans to raise Japanese consumption tax to 10% by April 2015 in two steps. First there will be an increase from the current 5% consumption tax

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2012 Budget issued by the Japanese government

28 December, 2011

The Government of Japan has approved and submitted a JPY90.3 trillion budget for the next fiscal year, beginning on April 1, 2012. The proposed budget will be presented to the country’s parliament early in 2012. The Japanese government has

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Philippines: Increase in individual income tax revenue from 2012

27 December, 2011

In order to increase the collection of individual income tax by some 15%, the Philippines’ Bureau of Internal Revenue (BIR) has disclosed that it will raise its budget in 2012. Individual income tax represents over 20% of BIR’s annual revenue

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DTA with Taiwan has been recognized by Switzerland

16 December, 2011

Switzerland’s Federal Council has recently recognized the double taxation agreement (DTA) of October 8, 2007 with Chinese Taipei (Taiwan). The federal act on the recognition of private agreements for the avoidance of double taxation of June 17,

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TIEA Signed between Japan and Jersey

07 December, 2011

On December 2, 2011, a tax information exchange agreement (TIEA) between Japan and Jersey was signed, in London by the Ambassador of Japan to the United Kingdom, and Jersey’s Chief Minister. The TIEA will enter into force on the 30th day after the

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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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