The deductibility of interest: an Asia-Pacific regional comparison

Article Abstract:

A comparison of the laws on interest deductibility of countries in the Asia-Pacific region reveals no clear pattern. At one end of the continuum are Australia and Singapore which do not have either general or specific provisions on the issue in their tax laws, but use general principles of deductibility and the "tracing test." In the middle are New Zealand and Hong Kong, while at the continuum's other end lie the United States and Malaysia, which have both general and specific provisions restricting interest deductibility. Whether such restrictions are practically effective is debatable in view of money's fungible nature. The tracing test invites manipulation and perhaps other methods could replace its widespread use.

Taxation, International aspects, Tax deductions, Interest, Interest (Finance), international

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Keeping people's interest

Article Abstract:

The East of England Planning Aid Service has 35 volunteers offering professional planning aid. The service has conducted a postal survey in order to discover if their volunteers would assist in promoting the service by speaking to Citizens Advice Bureaux or participating in central training/information exchange meetings. All the volunteers will willing to participate in training seminars in their own counties, and 70% were willing to be involved in providing knowledge of the service to interested parties.

Services, Planning, Volunteers

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Keeping up appearances

Article Abstract:

The product packaging industry in China is growing a a 15% annual rate. During the 1970s, brand selection was not an option for consumers as many necessities were distributed to consumers in exchange for their coupons. Food and other commodities were wrapped in paper. The industry is gaining a foothold but faces environmental concerns.

China, Packaging industry, Distribution of goods, Distribution (Commerce)

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