Approaches to tax avoidance prevention in seven Asian jurisdictions : a comparison

This article compares the anti-avoidance approaches of seven jurisdictions, i.e. South Korea, Japan, Indonesia, China, India, Malaysia and Singapore. The article addresses the statutory and judge-made general anti-avoidance rules in these jurisdictions and deals with the core concept of avoidance. The article focuses on transactions that most would recognize as avoidance and on how these seven jurisdictions either frustrate avoidance or allow it.