Business Tax (SBT)/stamp duty for transactions of asset transfer to infrastructure funds; deduction of fees charged by the Department of Lands. Regulatory Summary Types of assets for investment
to shareholders in cases that the listed companies involve in significant transactions that could affect rights and interests of the shareholders such as mergers and acquisition transactions, related
(United States) InfrastructureFund is compulsory and can be paid in the form of withholding tax); exemption on value-added tax (VAT)/Specific Business Tax (SBT)/stamp duty for transactions of asset
/MutualRecognitionFunds.aspx English (United States) InfrastructureFund is compulsory and can be paid in the form of withholding tax); exemption on value-added tax (VAT)/Specific Business Tax (SBT)/stamp duty for transactions
States) InfrastructureFund is compulsory and can be paid in the form of withholding tax); exemption on value-added tax (VAT)/Specific Business Tax (SBT)/stamp duty for transactions of asset transfer to
securities Public company limited Private Placement General approval / no duty to disclose information Public Offering Require approval / disclosure of information Existing securities Owner of the
an offer for sale of REIT units A REIT Manager (RM) has the duty to file an application for offer for sale of units. A Financial Advisor (FA)* is required to jointly submit the application and
duty after the public offering of digital tokens A letter of certification for performing duties as a digital token portal service provider A form for a report on the results of offering of digital