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China vs. Vietnam vs. India: Where Should Australian Firms Invest?

2026-05-12
China vs. Vietnam vs. India is becoming one of the defining investment questions for Australian companies seeking manufacturing diversification, supply chain resilience, and access to Asia’s fastest-growing markets. This two‑part series compares their economic fundamentals and trade ties with Australia, then examines key operational factors shaping investment decisions.
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China Briefing

China Public Holiday Schedule 2026

05/12/2026

In 2026, all employees in China will be entitled to a total of 13 days off, when adjusted for weekends and additional weekend work days.

India Briefing

Labor Reform 2026: Understanding India’s New Industrial Relations (Central) Rules

05/11/2026

The central government has notified the Industrial Relations (Central) Rules, 2026, completing the operational rollout of India’s new labor framework.

Vietnam Briefing

Vietnam’s Special Consumption Tax Regime in 2026: Key Compliance Highlights

05/11/2026

On April 24, 2026, Vietnam’s National Assembly passed a new law that took effect immediately and amended provisions across major tax frameworks, including the special consumption tax (SCT).

Middle East Briefing

Gulf Supply Chain Resilience After Hormuz: 2026 Playbook for Businesses

05/11/2026

The Strait of Hormuz disruption has restructured the Gulf commercial operating environment and supply chain resilience.

ASEAN Briefing

How Export Businesses Can Claim and Recover VAT Refunds in Vietnam

05/11/2026

Export-oriented businesses in Vietnam frequently accumulate substantial refundable VAT balances because qualifying exports are generally subject to a 0 percent VAT rate while domestic procurement, machinery imports, contractor services, and production inputs continue attracting VAT at the standard 10 percent rate.

China Briefing

China CIT Filing 2026: Fix Salary Deduction Errors Before May 31

05/11/2026

China CIT salary deduction issues come under heightened scrutiny as the annual CIT reconciliation deadline of May 31 approaches.

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ASEAN

How Export Businesses Can Claim and Recover VAT Refunds in Vietnam

05/11/2026

Export businesses in Vietnam can recover input VAT on qualifying exports, but refund timing, supplier verification, and documentation consistency can materially affect liquidity and manufacturing operations.

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Publications

China

China Briefing

China-Italy Double Tax Treaty 2026: Practical Tax Planning Guide for Italian Investors

05/13/2026

The new China-Italy Double Tax Treaty has become applicable since January 1, 2026. Italian investors must verify shareholding, beneficial ownership, and documentation before the first payment to access the reduced withholding tax rates on dividends, interest, and royalties.

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India

India Briefing

Setting Up a Branch Office in India: Eligibility, Permitted Activities, and the New Regulatory Outlook

05/13/2026

Planning an India entry strategy? Understand the 8-step process to set up a branch office in India. Compare the BO structure against subsidiaries and learn how RBI's new 2025 draft reforms may simplify your expansion.

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Country Guide Portal
Publications

Vietnam

Vietnam Briefing

When Transfer Pricing Documentation Is Required in Vietnam

05/13/2026

Exploring when transfer pricing documentation is required in Vietnam, how related-party relationships are identified, and the risk indicators that may attract scrutiny.

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Country Guide Portal
Publications

Middle East

Middle East Briefing

Why Australian Firms Are Using the UAE as a Gateway to Asia

05/13/2026

Australian firms are using the UAE as a launchpad for Asia in 2026. We unpack the structures, CEPA benefits, tax regime, and 140+ DTT network behind the trend.

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Asia Briefing publishes articles, magazines, and guides on doing business in Asia.
It has been produced by Dezan Shira and Associates since 1999.

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