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China Briefing

China Briefing

China annual IIT Settlement in 2026 Is Open: Are You Ready?

03/19/2026

Annual IIT reconciliation is the mandatory year‑end individual income tax settlement for resident taxpayers. This guide outlines eligibility, deductions, filing channels, and common compliance pitfalls.

China Briefing

China’s Labor Market in 2026: Wage Realignment, Mobility Shifts, and the New Talent Map

03/16/2026

China’s labor market is entering a phase of adjustment marked by targeted wage pressure, cautious talent mobility, and a rebalancing of city-tier advantages. For employers in 2026, success depends less on scale and more on precision in role design, location planning, and talent investment.

China Briefing

Guangzhou and Foshan Simplify Foreign Hiring with New Mobility Rules

03/04/2026

Guangzhou and Foshan have jointly introduced measures to simplify work permit procedures and improve mobility for foreign professionals. The policy aims to reduce administrative burdens and support deeper integration under the Guangfo “same‑city” initiative.

China Briefing

Labor Trends and Risk Management in China 2026 - New Publication Out

03/03/2026

China’s labor landscape in 2026 reflects a move toward selective hiring, stronger documentation requirements, and increasingly deliberate workforce planning. This edition provides actionable insights for navigating compliance risks and building resilient employment structures.

China Briefing

China's Visa-Free Policies: Latest Updates

02/15/2026

This article looks at all of the China visa-free policies that are currently in place.

China Briefing

China Enforces Higher Salary Thresholds for A/B Work Permits

02/12/2026

China has tightened enforcement of salary-based requirements for foreign work permits, with major cities applying full 6× and 4× multipliers. These changes impact both new applications and renewals, increasing compliance obligations for employers and foreign staff.

India Briefing

India Briefing

Rethinking Payroll Under India's Income Tax Rules 2026: Employer Accountability in Salary and TDS

03/23/2026

Ensure your payroll is compliant with India’s Income Tax Rules, 2026, effective April 1. Learn more about new TDS norms, HRA documentation, and perquisite valuation under the Income-tax Act, 2025.

India Briefing

Understanding the Gujarat Shops and Establishments (Amendment) Act, 2026

03/18/2026

The Gujarat Shops and Establishments (Amendment) Act, 2026, formally notified on February 27, 2026, has come into effect. The changes introduce key labor compliance updates, including higher applicability thresholds, expanded working and overtime limits, and regulated night-shift employment for women.

India Briefing

Maternity Benefits in India in 2026: Key Rules, Supreme Court Expansion, and Employer Compliance

03/18/2026

India’s maternity benefit regime has expanded in 2026 following a landmark Supreme Court ruling granting adoptive mothers 12 weeks of leave regardless of the child’s age.

India Briefing

Standardizing Payroll in India: Leveraging the National Floor Wage Under the New Labor Codes

03/11/2026

India’s floor wage system under the Code on Wages, 2019, establishes a national wage benchmark that guides how minimum wages are set across states. Understanding its interaction with state-level minimum wage regulations is essential for businesses managing labor costs and compliance

India Briefing

Leave India Notice (LIN) on Employment Visa: A Compliance Checklist for Expats

02/25/2026

A recent judgment by the Karnataka High Court has clarified how Leave India Notices are issued to foreign workers in India, holding that immigration authorities need not separately hear the employee if compliance issues originate from the sponsoring employer.

India Briefing

IGST Applicability on Expatriate Employment in India: Karnataka High Court Provides Tax Clarity

02/21/2026

The Karnataka High Court has clarified the GST treatment of expatriate employment in India, ruling that remuneration paid to foreign employees under a genuine employer-employee relationship is not subject to IGST under the reverse charge mechanism.

Vietnam Briefing

Vietnam Briefing

Navigating Vietnam’s New Deportation Rules: What Foreigners Should Know

02/25/2026

An overview of Vietnam’s new deportation rules under Decree 59/2026/ND-CP and their implications for foreign nationals.

Vietnam Briefing

Vietnam's Personal Data Protection: Key Requirements under Decree 356

01/26/2026

Vietnam's personal data protection rules have tightened under Decree 356. Learn about new compliance duties for businesses operating in Vietnam.

Vietnam Briefing

2026 Vietnam Public Holiday Schedule: Vietnam Culture Day Added as New Public Holiday

01/13/2026

November 24 has been officially designated as Vietnam Culture Day and recognized as an annual public holiday.

Vietnam Briefing

Vietnam Mandates Centralized Electronic Labor Contracts from July 2026: Key Requirements under Decree 337

12/31/2025

From July 1, 2026, Vietnam’s government mandates that all electronic labor contracts must be digitally managed on a centralized platform.

Vietnam Briefing

Vietnam Amends Personal Income Tax Law: Key Highlights and Business Implications

12/10/2025

Vietnam’s National Assembly approves the amended Law on Personal Income Tax, aiming to broaden the tax base while lowering inequality.

Vietnam Briefing

Vietnam E-Visa: A Complete Guide

12/09/2025

Vietnam’s e-visa program makes it easier and faster for visitors to Vietnam to enter the country. The country has recently added 41 new ports that accept e-visas for entry, bringing the total to 83.

ASEAN Briefing

ASEAN Briefing

Personal Income Tax Filing in Thailand: What Expats Need to Know

03/11/2026

Foreign professionals in Thailand should review personal income tax filing requirements, residency thresholds, deductions, and foreign income rules to assess their tax exposure.

ASEAN Briefing

THR Compliance in Indonesia: What Foreign Employers Must Review Before Eid 2026

03/04/2026

Most employers in Indonesia must pay THR before Eid 2026. Learn the payment deadline, calculation rules, tax impact, and compliance risks.

ASEAN Briefing

Vietnam’s 183-Day Rule: Tax Implications for Foreign Employees

02/11/2026

Understand how Vietnam’s 183-day rule changes tax exposure, withholding, and assignment structuring for foreign staff.

ASEAN Briefing

Using Business Intelligence to Evaluate Workforce Availability and Wage Levels in Indonesia

02/09/2026

Investors use business intelligence to assess workforce supply, wage levels, and hiring risks before selecting locations in Indonesia.

ASEAN Briefing

Malaysia Revises Its Expatriate Employment Policy

01/19/2026

Malaysia will revise its expatriate employment policy from June 2026, raising salary thresholds and introducing time limits for Employment Pass holders.

ASEAN Briefing

Local Director and Management Presence Requirements in Singapore

01/06/2026

Foreign investors should assess Singapore’s local director and management presence rules, nominee disclosure updates, and governance expectations.

Our firm Dezan Shira & Associates provides legal, tax and operational advisory across Asia.
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