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An Introduction to Tax Treaties Throughout Asia

Published: July 2013

In this issue of Asia Briefing Magazine, we look at the various types of trade and tax treaties that exist between Asian nations. These include bilateral investment treaties - which are somewhat unfashionable, yet still the major focal point of bilateral trade between many smaller emerging nations - and also the meatier double tax treaties and free trade agreements that directly affect businesses operating in Asia.


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An Introduction to Development Zones Across Asia

Published: May 2013

The use of development zones in their different guises has been an effective model essentially brought to prominence by China over the past 25 years to help both foreign investors and domestic companies meet in a relationship that provides tax advantages to both. Development zones typically permit the foreign investor to bring component parts into a country for assembly without having to pay import duties. Investors may then add in locally-sourced components, assemble the final product, and warehouse it all duty free before then having the option of exporting the finished product (collecting some VAT rebates on the locally sourced portion) or entering the domestic market with a product assembled at local labor costs.


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Expanding Your China Business to India and Vietnam

Published: March 2013

As operational costs in China continue to rise, an increasing number of companies are looking at either relocating or moving part of their China-based facilities to lower cost markets elsewhere in emerging Asia. This makes sense since China itself is trying to move away from an export-driven economy and into a consumption-driven growth model.


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Investment Developments and Opportunities in Mongolia

Published: July 2011

Having confirmed the world’s largest coal deposits, and second largest deposits of copper, plus massive reserves of silver, gold, uranium and many other rare earths and other minerals,



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