000			01771nab a2200253 c 4500
999			_c143204 _d143204
003			ES-MaIEF
005			20201118125425.0
007			ta
008			201118t2020 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_967041 _aOoi, Vincent
245		0	_aTax considerations for funds structuring in Asia _c Vincent Ooi
260			_c2020
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aTax considerations play a major role in the decisions of fund managers about where to base their funds. The highly mobile nature of capital has resulted in tax competition, leading to several host jurisdictions for funds in Asia (Hong Kong, Singapore, Labuan, and the BVI) having very similar tax characteristics in terms of low effective corporate income tax rates, no capital gains taxes, no exit taxes, a single tier of taxation, and generally no withholding taxes. Other ways in which jurisdictions have attempted to distinguish themselves include a strong Double Tax Agreement network, certainty on the taxation of any carried interest, and offering a segregated portfolio company structure. Offering a segregated portfolio company structure is particularly important to promote local domiciliation of funds. Hong Kong is now the only one of the four jurisdictions in this study that does not offer such a structure.
650		4	_944386 _aFONDOS DE INVERSION
650		4	_943197 _aIMPUESTOS
650		4	_aINCENTIVOS FISCALES _947462
650		4	_aASIA _931101
773	0		_9163812 _oOP 235/2020/1 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _gv. 38, n. 1, Fall 2020, p. 49-62
856			_uhttps://www.civicresearchinstitute.com/online/PDF/JTI-3801-04-Ooi-Asia.pdf
942			_cART