• Service: Tax
  • Industry: Infrastructure, Government and Healthcare, Construction & Real Estate
  • Type: Business and industry issue, Publication series
  • Date: 10/17/2011

Asia Pacific Real Estate Funds Briefing - Issue 1, September 2011 

As real estate funds increasingly turn towards Asia as an investment location, local tax authorities are increasingly focusing on how these investments are taxed. The many regions, regulations and authorities complicate the increasingly difficult task of structuring a fund to achieve a tax efficient outcome and achieve returns that are in line with investor expectations. This newsletter updates readers on developments affecting the structuring of real estate funds in the region, with a particular focus on the impact of changes on the tax efficiency of commonly used investment structures.


Featured in this edition are:

Australia: Ongoing Managed Investment Trusts (MIT) reforms
China: Anti-avoidance developments and cases - Beware of the impact on private equity and real estate investments
Hong Kong: Special Stamp Duty comes Into effect
India: New draft Alternative Investment Fund regulations
Japan: TMK ‘tax qualifying’ requirements tightened under the 2011 tax reform
Korea: The BAI attacks abuse of tax treaties under tax avoidance principles
Malaysia: Thin Capitalisation
Taiwan: Legislator passes the Luxury Tax Law
Asia Pacific Real Estate Funds Briefing
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