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