Asia’s Leading Holding Company Jurisdictions – Hong Kong, Malaysia and Singapore’s Fight for Global Business

Journal
Kaur, D.
International
Asia-Pacific Tax Bulletin 2011 (Volume 17), No. 1
PriceUSD 45

The author compares three of the most popular holding company regimes in Asia, i.e. Hong Kong, Malaysia and Singapore, in addition to covering significant anti-avoidance developments relevant to cross-border activities in the region. The article concludes with a summary of the main strengths and weaknesses of each of the three jurisdictions in relation to holding companies.