ASEAN Investment & Tax News Issue 12

25 October 2016

In this issue of AITN, our feature article takes a look at Singapore's much awaited e-tax guide on Country-by-Country Reporting (CbCR). The guide builds on Singapore’s decision to join the Organisation for Economic Cooperation and Development (OECD) inclusive frame work for implementing measures against Base Erosion and Profit Shifting (BEPS).

We also provide insights into Myanmar's updated banking sector framework as well as changes to the issuing of construction permits to foreign companies in the country. Meanwhile, we also analyse the updated GST framework recently released by the tax authorities in Malaysia. 

We continue to delve into the key tax developments in the Philippines, Cambodia and Laos in this issue.