Asia-Pacific Journal of Taxation

Vol.6 No.1 -- Spring 2002
Vol.6 No.2 -- Summer 2002
Vol.6 No.3 -- Autumn 2002
Vol.6 No.4 -- Winter 2002

Vol. 6 No.1 -- Spring 2002

• HK Technical Columns
• The Incumbrance Faced by Couples under the Current Tax Legislation in Hong Kong
• A Review of Recent Board of Review Decisions

• PRC Technical Columns
• China Tax Considerations Regarding Foreign Invested Enterprises' IPO Restructuring
• A Discussion of the Role and the Tax Reform of China's Wealth Tax System

• International Technical Columns
• A Review of the OECD Report on Corporate Tax Incentives for Foreign Direct Investment: Lessons for Developing Countries?
• Transfer Pricing: Do I need to be Concerned?
• Trends in Corporate Restructuring and M&A in Japan with regard to the Introduction of the Consolidated Tax Filing System

• Features
• 2002/2003 Budget Commentaries
• The 2002/03 Budget and a Comparison with Various Budget Proposals Made by Professional Bodies

2002/03 Budget Commentary: Economic Growth vs. a Balanced Budget

• News and Announcements
  • China's Tax Incentives for Foregin Investment Enterprises

   

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Vol. 6 No.2 -- Summer 2002

• HK Technical Columns
• Estate Planning, Controlled Companies and the Commissioner's Dilemma
• A Review of Recent Board of Review Cases

• PRC Technical Columns
• China Considers Corporate Income Tax Reform
• The Tax Audit Framework in China

• International Technical Column
• Global Transfer Pricing Strategies for Multinational Enterprises: Implementing Transfer Pricing Policies and Procedures and Defending Them with Global Core Documentation
• Information Technology and India ?An Overview

• Features
• Harmful Tax Practices: An Overview and Reflection
• Harmful Tax Competition: Is There Anything Left to Discuss?

You Have Been Warned! ?Continuing International Developments

• Main Article
  • A Comparison of the Australian and Japanese Corporation Tax Reorganisation Rules

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Vol. 6 No.3 -- Autumn 2002

• HK Technical Columns
• CIR v. Indosuez W I Carr Securities Ltd Source of Profits - Hinges on the Intriguing Issue of Agency
  
• A Review of Recent Board of Review Cases

• PRC Technical Columns
• The Impact of China's Accession to the WTO
• China Holding Companies - Best Practices and Critical
  Latest Developments
  
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• International Technical Columns
• US-owned Hong Kong Companies Manufacturing in China
• Hong Kong as a Centre of Wealth Management
• Distributing Profits to Canadian Shareholders - Beware of Adverse Tax Consequences

• Features
• Thoughts on the Use of Accounting Principles to Determine
• Taxable Income: A Side Effect of Globalisation?
  
• The Relationship between Accounting Principles and Taxation: A UK Perspective

• Main Articles
  • The Relationship between Accounting Principles and Taxation: A UK Perspective

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Vol. 6 No.4 -- Winter 2002

• HK Technical Columns
• Stamp Duty - A Tax Easily Overlooked
  
• Recent Board of Review Decisions: Review & Analysis

• PRC Technical Columns
• Policy Implications of the Tightening of the Tax administration around High-Income Individuals in China
• Tax Implications of the New Accounting Regulations for Foreign Investment Enterprises in the People's Republic of China
  

• International Technical Columns
• Transfer Pricing in India - A Critical Analysis

• Features
• 2003/2004 Budget Proposals
• Highlights of Recent Tax Changes in Taiwan
  
• Recent Tax Changes in Singapore
• Malaysia: The Role of Tax-related Measures in the Years of Economic Downturn

• Main Articles
  • The Arrowtown Case: Stamp Duty and the Ramsay Principle

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