The course will be broken into the following key topic areas:
1. Key Asia Jurisdictions – tax and regulatory environment and features
2. Typical MNC business models and value chains in Asia
3. Core international tax concepts and application to Asia MNE business models
4. Core indirect tax and customs concepts impacting Asia MNE business models
5. Key OECD BEPS Actions impacting Asia business models:
a. Actions 8-10 and 13 (Transfer Pricing);
b. Action 7 (Permanent Establishment); and
c. Action 5 (Harmful Tax Practice)
6. Regulatory authority responses to Asia MNE business models
7. Group case study (in-class)