AGN Taxpresso: 2024 – Issue 3

AGN Taxpresso is a quarterly publication featuring content provided by AGN Asia Pacific Tax Committee members. Keep yourself and your clients in the know with:

• Up-to-date information on tax developments in Asia Pacific countries.
• Current corporate world issues and hot topics affecting the respective countries’ economies and global development – including insight into the potential impact this could have.
• Annual budget announcements.

In this issue…

China:

• Tax implications under new company law
• New Tariff Law

India:

• Rationalization of Capital Gains Tax:
  Uniform Long-Term Capital Gains (LTCG) Rate
  Period of Holding
• Revised Transfer Pricing Rules:
  Advance Pricing Agreements (APAs)
• Safe Harbor Rules:
  GST
  TDS Rationalisaton