Economy & Trade
Malaysia's Budget 2027: Key Tax and Investment Changes for Foreign Investors
10/20/2026Malaysia's Budget 2027 introduces tax incentives, investment opportunities, and employment changes affecting foreign investors and businesses.
ASEAN's Digital Economy Framework Agreement (DEFA): What Foreign Businesses Should Know
10/19/2026ASEAN's Digital Economy Framework Agreement (DEFA) could reshape digital trade, data transfers, and payments. Assess the implications for foreign businesses.
PT PMA or Sector-Specific Entity: Which Structure Should Foreign Investors Choose in Indonesia?
10/14/2026Foreign investors in Indonesia must assess PT PMA structures, sector-specific licensing, ownership restrictions, and capital requirements before market entry.
Building a Vietnam+1 Manufacturing Strategy with Cambodia
10/06/2026Build a Vietnam+1 manufacturing strategy with Cambodia by assessing production costs, supply chains, cross-border logistics, and rules of origin.
GEO Marketing Is Rising Across ASEAN
09/30/2026GEO marketing is reshaping digital visibility across ASEAN as consumers increasingly use AI platforms to research brands, products, and services.
What Would an ASEAN-Canada Free Trade Agreement Mean for Foreign Investors?
09/28/2026The ASEAN-Canada Free Trade Agreement could reshape supply chains, market access, and investment decisions for foreign investors across Southeast Asia.
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09/20/2026
Singapore Pillar Two Registration: What Multinational Groups Need to Do
ASEAN Briefing -
09/10/2026
Which Sector-Specific Licenses Do Foreign Investors Need in Indonesia?
ASEAN Briefing -
08/21/2026
What Does a Virtual CFO Actually Do for a Singapore Company?
ASEAN Briefing -
08/20/2026
Indonesia Representative Offices: What They Can and Cannot Do
ASEAN Briefing -
08/19/2026
How Location Affects Tax Incentives for Investments in the Philippines
ASEAN Briefing
Tax & Accounting
Can a Singapore Company Carry Forward Tax Losses?
10/21/2026Singapore companies can carry forward unused tax losses to offset future taxable income, subject to IRAS conditions. Find out the eligibility requirements and restrictions.
Which Business Expenses Are Not Tax-Deductible in Thailand?
10/19/2026Identify non-deductible business expenses in Thailand, including deduction limits, related-party payments, and corporate income tax compliance requirements.
Is a Foreign Company in Malaysia Allowed to Prepare Its Accounts in a Foreign Currency?
10/13/2026Foreign companies in Malaysia may use foreign currencies for accounting but must meet local financial reporting and corporate tax requirements.
Filing Corporate Income Tax in Thailand: A Guide for Foreign Investors
10/11/2026Filing corporate income tax in Thailand involves a 20 percent tax rate, annual and half-year returns, filing deadlines, and penalties for non-compliance.
Cambodia Introduces Tax Incentives for Government Securities Investors
10/06/2026Cambodia introduces tax incentives for 2026 government securities, including lower withholding tax and exemptions for interest and capital gains.
How Should Foreign-Owned Companies Prepare for a Corporate Tax Audit in Indonesia?
10/02/2026Prepare your foreign-owned company for a corporate tax audit in Indonesia with guidance on documentation, transfer pricing, and tax compliance.
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10/01/2026
How Are Dividends Paid to Foreign Shareholders Taxed in the Philippines?
ASEAN Briefing -
10/01/2026
Which Investments Qualify for Tax Incentives Under the Philippines’ 2026–2028 SIPP?
ASEAN Briefing -
09/29/2026
How Should Foreign Companies File Corporate Income Tax Returns in Malaysia?
ASEAN Briefing -
09/25/2026
Can a Thailand Representative Office Operate Without Taxable Income?
ASEAN Briefing -
09/24/2026
How Can Companies Deduct Bad Debts for Corporate Income Tax in Indonesia?
ASEAN Briefing
Legal & Regulatory
Transferring Shares in a Thai Company: Rules for Foreign Shareholders
10/16/2026Foreign investors transferring shares in a Thai company must comply with ownership restrictions, legal procedures, and tax requirements.
What Is the Minimum Capital Required for a Foreign-Owned Company in the Philippines?
10/12/2026Foreign investors in the Philippines face different minimum capital requirements depending on ownership, business activities, and export status.
Can Foreign Investors Use Nominee Shareholders in Malaysia?
10/08/2026Examine Malaysia's nominee shareholder rules, foreign ownership restrictions, beneficial ownership disclosure requirements, and investment risks.
Can You Sell in the Philippines Without a Local Company?
10/07/2026Find out how foreign companies can sell goods and services in the Philippines without a local entity and the tax, customs, and regulatory requirements involved.
How Singapore Companies Can Pay Dividends to Foreign Shareholders
09/23/2026Singapore companies can pay dividends to foreign shareholders from available profits. Know the approval process, tax treatment, and payment rules.
Singapore Pillar Two Registration: What Multinational Groups Need to Do
09/20/2026Singapore’s Pillar Two rules require in-scope multinational groups to register with IRAS. Find out the thresholds, deadlines, filing entities, and requirements.
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09/16/2026
Legalization and Apostille Requirements for Foreign Documents in Indonesia
ASEAN Briefing -
09/14/2026
When Does an Indonesian Sales Operation Require a Local Company?
ASEAN Briefing -
09/10/2026
Which Sector-Specific Licenses Do Foreign Investors Need in Indonesia?
ASEAN Briefing -
09/08/2026
Which Licenses Must a Singapore Company Obtain Before Starting Operations?
ASEAN Briefing -
09/02/2026
How Joint Ventures Are Structured Between Malaysian and Foreign Partners
ASEAN Briefing
Industries
Thailand Plans New EV Tax Structure Tied to Local Manufacturing
09/17/2026Thailand plans a new EV tax structure linking tax treatment to local manufacturing, investment, and sourcing, with final rates still pending.
Which Sector-Specific Licenses Do Foreign Investors Need in Indonesia?
09/10/2026Foreign investors in Indonesia may need additional licenses depending on their sector, business activities, facilities, products, and regulatory requirements.
Investing in Vietnam's Renewable Energy Sector: A Market Entry Guide for Foreign Investors
08/13/2026Vietnam's renewable energy market is creating new opportunities for foreign investors across solar, wind, energy storage, infrastructure, and corporate power procurement.
Investing in Indonesia's Renewable Energy Sector: A Market Entry Guide for Foreign Investors
07/26/2026Plan your entry into Indonesia's renewable energy sector with guidance on investment structures, licensing, PLN procurement, and investment incentives.
Is a Variable Capital Company the Right Fund Structure for Your Singapore Investment Platform?
06/25/2026Find out whether a Singapore Variable Capital Company (VCC) is the right fund structure for your investment platform based on strategy, fundraising, tax, and regulatory considerations.
Expanding Across ASEAN: Market Entry and Regional Structuring Strategies for Australian Firms
05/07/2026Expanding into ASEAN? This guide explains how Australian firms can structure regional operations, select priority markets, and manage multi-country expansion across Southeast Asia.
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04/23/2026
How Foreign Investors Can Capture Value in Malaysia’s Semiconductor Ecosystem
ASEAN Briefing -
04/07/2026
Malaysia’s New Manufacturing Incentives: How to Structure Your Investment Under the NIF in 2026
ASEAN Briefing -
04/06/2026
ASEAN Briefing
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04/02/2026
Singapore as ASEAN’s Logistics Hub: Warehousing, Trade Facilitation, and Investment Opportunities
ASEAN Briefing -
04/02/2026
Indonesia Coal 2026: How Export Controls and Policy Shape Investment Returns
ASEAN Briefing
HR & Payroll
Can a Foreign Director Manage a Singapore Company from Overseas?
10/05/2026Foreign directors can manage Singapore companies overseas, but tax residency, board decisions, and director taxation require careful planning.
Malaysia Investor Pass in 2026: Who Can Still Apply?
09/16/2026Check the current Malaysia Investor Pass rules for 2026, including who can apply, who is excluded, application requirements, and pass validity.
Director and Commissioner Duties in Indonesian Foreign-Owned Companies
09/11/2026How director and commissioner duties differ in Indonesian foreign-owned companies, including authority, personal liability, and foreign appointments.
Hiring Foreign Employees in the Philippines: Work Permits, Restricted Roles, and Employer Obligations
09/07/2026Hiring foreign employees in the Philippines requires work permits, immigration approval, payroll compliance, and social security contributions.
Virtual CFO vs Full-Time CFO in Singapore: Which Is More Cost-Effective?
09/03/2026Compare the cost of a virtual CFO and full-time CFO in Singapore, including salaries, employment costs, and when each model makes financial sense.
Should Investors Use Nominee Structures or Direct Shareholding in the Philippines?
08/26/2026Compare nominee structures and direct shareholding in the Philippines, including foreign ownership limits, Anti-Dummy Law risks, and beneficial ownership rules.
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07/15/2026
Hiring Foreign Employees in Thailand: Work Permit Rules
ASEAN Briefing -
07/08/2026
Fixed-Term vs. Permanent Employment Contracts in Malaysia: Which Is Right for Foreign Firms?
ASEAN Briefing -
07/02/2026
Should Foreign Companies in Singapore Use a Nominee Director or Appoint a Resident Director?
ASEAN Briefing -
06/24/2026
Payroll Due Diligence and Integration Following a Singapore Acquisition
ASEAN Briefing -
06/11/2026
Director, Management, and Local Presence Requirements for Foreign-Owned Companies in Malaysia
ASEAN Briefing
Our firm Dezan Shira & Associates provides legal, tax and operational advisory across Asia.