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Australian Journal of Asian Law

Abstract from Volume 6 No 1 (2004)

Tax Concessions for Regional Operating Headquarter Companies: A Comparative Study of Singapore, Malaysia, Thailand and Australia

Aldrin De Zilva, LLB (Hons), BCom (Hons), MTax, CA, FTIA, IFA is a Senior Consultant at Minter Ellison Lawyers and a Lecturer in the Business Law & Taxation Faculty at Monash University, both located in Melbourne, Australia.

Singapore, Malaysia, Thailand and Australia each offer regional operating headquarter taxation incentives to attract foreign investment by enticing large corporations to establish their operational headquarters in their country. This article considers the policy justification for the establishment of a regional headquarter tax concession and critically analyses the elements of the taxation concession offered in each of these jurisdictions through a comparison with Australia’s concession system. It highlights the inadequacy of the existing Australian provisions and identifies the key differences between the concessions.

(2004) 6(1) Asian Law 36

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