Asia Pacific Tax Guide 2015
The Asia Pacific Tax Guide provides an overview of the taxation and business regulation regimes of the Asia Pacific’s most significant trading countries. In compiling this publication, member firms of the PKF network have based their summaries on information current on 1 January 2015, while also noting imminent changes where necessary.
On a country-by-country basis, each summary addresses the major taxes applicable to business; how taxable income is determined; sundry other related taxation issues; and the country’s personal tax regime. The final section of each country summary sets out the double tax treaty and non-treaty withholding tax rates relating to the payment of dividends, interest, royalties.