• Service: Tax
  • Industry: Infrastructure, Government and Healthcare, Building, Construction & Real Estate
  • Type: Business and industry issue, Publication series
  • Date: 5/2/2012

Asia Pacific Real Estate Funds Briefing - Issue 2, May 2012 

As real estate funds increasingly turn towards Asia as an investment location, local tax authorities are focusing on how these investments are taxed. This semi-annual 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:

India: India Budget 2012 - Taxation of indirect transfers
Australia: Ongoing Managed Investment Trusts (MIT) reforms
Korea: Taxation on capital gains of foreign investors - recent judicial decision of the Supreme Court on the Case of a Lone Star Fund
Japan: Earning Stripping Rule in 2012 Tax Reform Proposal
Hong Kong: Expanding DTA network
China: Tax settlement between Vodafone and the State Administration of Taxation (SAT) on the disposal of shares in China Mobile
Malaysia: Real Property Gains Tax (RPGT)
Cayman Islands
Asia Pacific Real Estate Funds Briefing
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