In this guide, Jack Sheehan, Partner and Head of the Regional Tax Practice Group at DFDL provides a comparative analysis of tax and treaty rules in Singapore, Hong Kong, Malaysia, and Thailand and how those rules affect the process of selecting a holding or financing jurisdiction. Jack discusses the attractiveness of tax structuring holding and financing activities in Singapore, Hong Kong, Malaysia, and Thailand, and a discussion on developments in domestic and treaty anti-abuse and tax avoidance rules, including Base Erosion and Profit Shifting (BEPS).
Jack examines the international tax aspects of structuring holding or financing activities in several select jurisdictions in Asia.