Taxation of Foreign Investors in Asia. Michael G. Velten (Velten Partners LLP) and Lian Chuan Yeoh (Rajah & Tann LLP) October 22, 2009 International Fiscal Association SINGAPORE. Tax planning for investments in Asia.
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Taxation of Foreign Investors in Asia
Michael G. Velten (Velten Partners LLP) and Lian Chuan Yeoh (Rajah & Tann LLP)
October 22, 2009
International Fiscal Association
There is an understandable tendency to look to the law as it is when planning an investment in Asia as opposed to how it may be. Experience tells us that what is thought to be accepted tax planning today may subsequently be viewed very differently
The result is the need for a shift in approach to Asia tax planning
Tax planning for investments in Asia must take account of relevant developments, and trends, in the taxation of foreign investors
Enhanced Tier Fund Management Incentive
Open to fund vehicles in the form of companies, trusts and limited partnerships
Minimum fund size: SGD$50m
No restrictions on residency status of the fund vehicle or the investors
Effective: 1 April, 2009 – 31 March, 2014
Tax treaty entitlements and Singapore funds