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Emerging regional issues (funds management) presentation


This presentation provides an update on recent developments impacting asset managers investing into Asia and issues covered include:

  • India – GAAR and indirect transfer rules
  • China – Circular 698
  • application of tax treaties to fund vehicles (e.g. South Korea, Taiwan, Japan).

Author profiles

Daryl Choo ATI
Daryl is a Partner in the Financial Services Group at Ernst & Young specialising in the taxation of international and domestic funds. Daryl has extensive experience in advising on the structuring of international (inbound and outbound) and domestic funds and advising due diligence committees on transactions including IPOs, acquisitions, restructures and disposals. - Current at 13 February 2013
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Brian Chambers CTA
Brian is the Head of Taxation, Asia Pacific for Fidelity Worldwide Investment covering both business and investment related tax issues across the region. Brian has more than 30 years experience in tax with a focus on financial services and international taxation. Prior to joining Fidelity he worked for Merrill Lynch and ABN AMRO in London and Hong Kong. - Current at 13 February 2013


This was presented at 2013 Financial Services Tax Conference .

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Individual sessions

Topical tax treaty issues for the financial sector

Author(s):  Richard J VANN

Materials from this session:

Emerging regional issues (funds management)

Author(s):  Daryl CHOO,  Brian CHAMBERS

Materials from this session:

Australian Taxation Office audits, risk identification, dispute

Author(s):  Ashley KING,  Andrew MCLOUGHLIN

Materials from this session:

GST and RITCs on trustee services

Author(s):  Amelia O'Rourke,  Bill PACKWOOD

Materials from this session:

New R&D regime in financial services

Author(s):  Jamie MUNDY

Materials from this session:

The promoter penalty regime - How the ATO ia applying it in practice

Author(s):  Bruce COLLINS,  Nathan FIRTH

Materials from this session:

Further details about this event:


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