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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
Daryl is a Partner in the Financial Services Group at Ernst & Young and specialises in the taxation of international and domestic real estate transactions. Daryl has extensive experience in advising on the structuring of international and domestic funds and advising due diligence committees on transactions including IPOs. Daryl has 14 years of experience as a tax professional. Daryl is a member of the Institute of Chartered Accountants and holds a Bachelor of Commerce/Law from University of New South Wales. She also participates in the International and Capital Markets Group of the Property Council of Australia. Daryl is responsible for coordinating the tax and regulatory section of the annual Ernst & Young Global REIT Report.
Current at 12 March 2009 Current at 21 February 2013 Click here to expand/collapse more articles by Daryl CHOO.
Current at 21 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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