Abstract

http://ssrn.com/abstract=1605505
 


 



Approaches to Tax Avoidance Prevention in Seven Asian Jurisdictions: A Comparison


Zoë M. Prebble


University of British Columbia - Faculty of Law; University of Michigan Law School - LLM Candidate; New Zealand Law Commission

2009

Asia Pacific Tax Bulletin, Vol. 15, pp. 22-39, 2009

Abstract:     
This article compares the anti-avoidance approaches of South Korea, Japan, Indonesia, China, India, Malaysia and Singapore, addressing the statutory and judge-made general anti-avoidance rules in these jurisdictions.

The South Korea civil code sets out two general principles, intended to provide guidance in civil matters. These are the principle of good faith and the principle of prohibiting abuse of rights. However, these principles have not been directly or commonly accepted in South Korea with regard to tax matters. Japan has a targeted anti-avoidance rule aimed at deterring avoidance related to family company transactions. Articles 18 and 4 of the Indonesian Income Tax Act are the main specific anti-avoidance rules. China’s new Enterprise income Tax Law represents major changes from the previous tax regime. Owing to its British heritage, India has traditionally followed common law doctrine as opposed to civil law doctrine. Singapore has a general anti-avoidance rule in its tax code.

Number of Pages in PDF File: 9

Keywords: Anti-Avoidance Rules, Tax Law

JEL Classification: K33, K34

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Date posted: May 14, 2010 ; Last revised: April 9, 2014

Suggested Citation

Prebble, Zoë M., Approaches to Tax Avoidance Prevention in Seven Asian Jurisdictions: A Comparison (2009). Asia Pacific Tax Bulletin, Vol. 15, pp. 22-39, 2009. Available at SSRN: http://ssrn.com/abstract=1605505

Contact Information

Zoë M. Prebble (Contact Author)
University of British Columbia - Faculty of Law ( email )
1822 East Mall
Vancouver, British Columbia V6T 1Z1
Canada
University of Michigan Law School - LLM Candidate ( email )
Ann Arbor, MI
United States
New Zealand Law Commission ( email )
Wellington
New Zealand
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