Economy & Trade
Adapting to Singapore’s 15% Global Minimum Tax as a Multinational
04/11/2026Singapore’s 15% minimum tax is reshaping multinational structures. Understand exposure, costs, and why Singapore remains a leading hub.
PEZA vs BOI in the Philippines: Which Incentive Structure Fits Your Manufacturing or Logistics Model?
04/06/2026Evaluate PEZA vs BOI incentives, tax exposure, and setup risks to choose the most cost-efficient structure for your Philippines investment.
Singapore as ASEAN’s Logistics Hub: Warehousing, Trade Facilitation, and Investment Opportunities
04/02/2026Not sure if Singapore is worth it? Assess logistics costs, trade benefits, and the right ASEAN structure for your business.
Singapore Subsidiary or Branch Office: How Foreign Companies Should Structure Market Entry
03/24/2026Compare subsidiary and branch structures in Singapore, including liability, tax treatment, governance, and profit repatriation implications.
Indonesia’s QRIS Expansion Across APEC and What It Means for Businesses
03/23/2026Indonesia plans to expand QRIS across APEC economies, enabling cross-border digital payments and creating opportunities for Indonesian businesses.
How Global Energy Price Volatility Could Affect Singapore’s Economy
03/19/2026Singapore faces rising costs from global energy shocks, but its role as a regional hub creates both risks and opportunities for investors.
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03/17/2026
Laos Land Conversion Policy: New Entry Points for Foreign Investors
ASEAN Briefing -
03/17/2026
ASEAN’s LNG Export Leaders: Investment and Energy Trade Opportunities in Malaysia and Indonesia
ASEAN Briefing -
03/13/2026
ASEAN Briefing
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03/10/2026
Vietnam Eases Foreign Access to Equities: What the New Rules Mean for Global Investors
ASEAN Briefing -
03/10/2026
Philippines–UAE CEPA: Trade Expansion and Investment Implications
ASEAN Briefing
Tax & Accounting
How Foreign Investors Should Prepare for an LHDN Tax Audit in Malaysia
04/10/2026Learn how LHDN tax audits work in Malaysia, key risks for foreign investors, penalties up to 45%, and how to prepare defensible tax positions.
Vietnam Tax Rules on Software Licensing and Digital Services: What Foreign Contractors Need to Know
04/09/2026Avoid costly tax mistakes on software contracts in Vietnam. Learn how FCT applies and how to structure deals to protect margins.
Malaysia’s New Manufacturing Incentives: How to Structure Your Investment Under the NIF in 2026
04/07/2026Malaysia’s new NIF changes how incentives work. Learn how to qualify, avoid mistakes, and structure your manufacturing investment.
Vietnam Tax Loss Carryforward: When Profits Can Be Recovered
04/01/2026Vietnam’s 5-year loss carryforward rule can delay or reduce profit recovery. Learn how timing and structure determine your tax outcome.
Malaysia Withholding Tax Risks for Cross-Border Payments
03/26/2026Foreign investors making cross-border payments in Malaysia may face withholding tax obligations. Learn the rates, treaty relief, and compliance risks.
Calculating Taxable Profit in Vietnam for Foreign-Invested Companies
03/25/2026Learn how Vietnam calculates taxable profit for foreign-invested companies, including deductible expenses, depreciation rules, and tax compliance requirements.
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03/20/2026
Vietnam Foreign Contractor Tax Explained: A Guide for Cross-Border Payments
ASEAN Briefing -
03/18/2026
Indonesia Corporate Income Tax Framework for Foreign-Owned Companies
ASEAN Briefing -
03/13/2026
Capital Gains Tax on Share Transfers in Vietnam: Investor Exit Considerations
ASEAN Briefing -
03/11/2026
Personal Income Tax Filing in Thailand: What Expats Need to Know
ASEAN Briefing -
03/09/2026
How Foreign Investors Should Prepare Year-One Tax Compliance Plans in Indonesia
ASEAN Briefing
Legal & Regulatory
Adapting to Singapore’s 15% Global Minimum Tax as a Multinational
04/11/2026Singapore’s 15% minimum tax is reshaping multinational structures. Understand exposure, costs, and why Singapore remains a leading hub.
Indonesia’s Minimum Investment Requirements: What Foreign Investors Need to Plan Before Entry
04/09/2026A practical guide to Indonesia’s PT PMA investment rules, including the IDR 10 billion threshold, capital structuring, and expansion planning.
Philippines Domestic Corporation Setup: Avoid Costly Mistakes Before You Invest
04/08/2026Avoid delays and unnecessary costs when setting up a company in the Philippines. Learn what foreign investors must get right before investing.
Singapore Subsidiary or Branch Office: How Foreign Companies Should Structure Market Entry
03/24/2026Compare subsidiary and branch structures in Singapore, including liability, tax treatment, governance, and profit repatriation implications.
Shareholder Agreements in Singapore for Foreign Investors: Control, Exit Rights, and Protection
02/23/2026Learn how shareholder agreements in Singapore help foreign investors manage control, funding risk, and exit planning in joint venture structures.
Should Investors Consolidate Indonesia Operations Under a Holding Company?
02/18/2026Foreign investors assess when a holding company improves control, tax efficiency, risk isolation, and exit readiness in Indonesia.
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02/17/2026
Singapore AML and KYC Rules for Foreign Shareholders
ASEAN Briefing -
02/16/2026
Minimum Capital Requirements for Foreign Investors in Malaysia: Sector-Specific Rules Explained
ASEAN Briefing -
02/10/2026
How Indonesia’s PT PMA Structure Fits Foreign Ownership and Control Requirements
ASEAN Briefing -
02/05/2026
Navigating Thailand’s Competition Law and Merger Approval Regime for Foreign Businesses
ASEAN Briefing -
01/28/2026
Common Structuring Gaps That Delay Banking or Activation in Singapore
ASEAN Briefing
Industries
Malaysia’s New Manufacturing Incentives: How to Structure Your Investment Under the NIF in 2026
04/07/2026Malaysia’s new NIF changes how incentives work. Learn how to qualify, avoid mistakes, and structure your manufacturing investment.
PEZA vs BOI in the Philippines: Which Incentive Structure Fits Your Manufacturing or Logistics Model?
04/06/2026Evaluate PEZA vs BOI incentives, tax exposure, and setup risks to choose the most cost-efficient structure for your Philippines investment.
Singapore as ASEAN’s Logistics Hub: Warehousing, Trade Facilitation, and Investment Opportunities
04/02/2026Not sure if Singapore is worth it? Assess logistics costs, trade benefits, and the right ASEAN structure for your business.
Indonesia Coal 2026: How Export Controls and Policy Shape Investment Returns
04/02/2026Evaluate how Indonesia’s coal export rules impact pricing, margins, and investment risk before entering the market.
How Global Energy Price Volatility Could Affect Singapore’s Economy
03/19/2026Singapore faces rising costs from global energy shocks, but its role as a regional hub creates both risks and opportunities for investors.
Laos Land Conversion Policy: New Entry Points for Foreign Investors
03/17/2026Laos’ land conversion policy opens new entry options for foreign investors. Assess approvals, sectors, risks, and investment pathways.
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03/17/2026
ASEAN’s LNG Export Leaders: Investment and Energy Trade Opportunities in Malaysia and Indonesia
ASEAN Briefing -
03/13/2026
ASEAN Briefing
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03/10/2026
Philippines–UAE CEPA: Trade Expansion and Investment Implications
ASEAN Briefing -
03/06/2026
How CPTPP Is Reshaping Malaysia’s Export Markets
ASEAN Briefing -
03/04/2026
How Middle East Energy Disruptions Could Reshape Investment Planning in ASEAN
ASEAN Briefing
HR & Payroll
Fixed-Term vs Regular Employment Contracts When Foreign Firms Hire in the Philippines
03/28/2026Foreign firms hiring in the Philippines should assess whether fixed-term or regular employment contracts are appropriate. Learn the legal risks, costs, and compliance considerations.
Personal Income Tax Filing in Thailand: What Expats Need to Know
03/11/2026Foreign professionals in Thailand should review personal income tax filing requirements, residency thresholds, deductions, and foreign income rules to assess their tax exposure.
THR Compliance in Indonesia: What Foreign Employers Must Review Before Eid 2026
03/04/2026Most employers in Indonesia must pay THR before Eid 2026. Learn the payment deadline, calculation rules, tax impact, and compliance risks.
Vietnam’s 183-Day Rule: Tax Implications for Foreign Employees
02/11/2026Understand how Vietnam’s 183-day rule changes tax exposure, withholding, and assignment structuring for foreign staff.
Using Business Intelligence to Evaluate Workforce Availability and Wage Levels in Indonesia
02/09/2026Investors use business intelligence to assess workforce supply, wage levels, and hiring risks before selecting locations in Indonesia.
Malaysia Revises Its Expatriate Employment Policy
01/19/2026Malaysia will revise its expatriate employment policy from June 2026, raising salary thresholds and introducing time limits for Employment Pass holders.
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01/06/2026
Local Director and Management Presence Requirements in Singapore
ASEAN Briefing -
12/22/2025
Should Foreign Companies in Indonesia Appoint Local Directors for Governance or Compliance Only?
ASEAN Briefing -
12/17/2025
Employment Contracts and Probation Rules for Foreign Employers in Vietnam
ASEAN Briefing -
12/09/2025
Contract of Service vs Contract for Service in Malaysia
ASEAN Briefing -
11/26/2025
Thailand Introduces Digital Work Permit System for Foreign Employers
ASEAN Briefing
Our firm Dezan Shira & Associates provides legal, tax and operational advisory across Asia.