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China Briefing

China Briefing

Employee Equity Incentive Plans in China: Preferential Tax Policies (Part 2)

10/20/2026

Equity incentive plans in China may qualify for preferential tax treatment, including deferred or instalment payments. Companies should understand eligibility requirements, filing obligations, and plan design considerations to manage employee tax burdens and ensure compliance.

China Briefing

Tax Implications of Employee Equity Incentive Plans – A Guide for Businesses in China (Part I)  

10/19/2026

Equity incentive plans in China are subject to specific individual income tax rules. Companies and their employees should understand when tax liabilities arise, how taxable income is calculated, and which tax rates apply to different types of equity incentives.

China Briefing

Appointing a Foreign Legal Representative in China: A Practical Guide for Investors

10/12/2026

Appointing a foreign legal representative in China? See the legal duties, immigration and tax steps, and governance controls that keep the role compliant.

China Briefing

Hiring Someone on the Ground in China – Tax and Compliance Considerations 

09/24/2026

Hiring employees in China can create unexpected tax and compliance obligations for FIEs. This guide examines the key issues companies should address when building and managing a local workforce. 

China Briefing

Hiring Someone on the Ground in China – Structuring Labour Contracts 

09/17/2026

Hiring employees in China requires careful consideration of labour contract structures, statutory requirements, and termination risks. This guide explains the key issues FIEs should consider. 

China Briefing

China Minimum Wage Standards 2026

09/07/2026

This article offers a guide to minimum wages in the Chinese Mainland and discuss how labor costs are affected by changes to the minimum wage levels. The data is current as of June 2026.

India Briefing

India Briefing

Employment Visa Extension in India: What Expats and Employers Should Know

10/16/2026

India's employment visa extension process allows eligible foreign nationals to extend their stay while continuing to work in the country. It covers e-FRRO applications, required employment and tax documents, travel restrictions, and visa expiry norms.

India Briefing

EPFO Wage Ceiling Raised to INR 25,000 in India: What Changes for Mandatory Coverage and Payroll?

10/05/2026

India has raised the employee provident fund (EPF) wage ceiling from INR 15,000 to INR 25,000, effective September 17, 2026. Learn how the change affects mandatory EPF coverage, employee contributions, payroll calculations, and employer compliance.

India Briefing

Karnataka Shops & Commercial Establishments (Amendment) Act 2026: Key Details

09/24/2026

The Karnataka S&CE (Amendment) Act 2026 introduces key changes to registration, digital compliance, employee documentation, and enforcement. Learn how the amendments affect businesses operating in the state.

India Briefing

India Raises EPFO Wage Ceiling by 66 Per Cent Expanding Social Security Coverage

09/21/2026

India has increased the EPFO wage ceiling for mandatory coverage from INR 15,000 to INR 25,000 per month, effective 17 September 2026. The revision is expected to extend social security benefits to more than 5.1 million additional employees.

India Briefing

Rethinking Independent Director Due Diligence: Key Takeaways from the Corporate Laws (Amendment) Bill 2026

09/15/2026

The Corporate Laws (Amendment) Bill, 2026, proposes amendments to independent director requirements under Section 149 of the Companies Act 2013. Firms should understand how the proposed changes could affect appointment due diligence and board governance.

India Briefing

Equal Opportunity in India: Building an Inclusive and Compliant Workplace

09/10/2026

India’s workforce is becoming increasingly diverse, with companies employing individuals from varied backgrounds. Adopting an equal opportunity approach in India can help businesses foster an inclusive workplace while strengthening their employment practices.

Vietnam Briefing

Vietnam Briefing

Vietnam Expands VNeID Access for Foreigners Under Decree 320

09/14/2026

Vietnam expands VNeID access for foreigners from 28 September 2026. Learn who can apply, how to register, key deadlines, and what employers must do.

Vietnam Briefing

Vietnam Foreign Worker Penalties Under Decree 283

09/03/2026

Vietnam’s Decree 283 takes effect on 10 September 2026, updating the penalty framework for foreign-worker violations. Employers should review work authorisations, assignments, notification duties, and document-return procedures.

Vietnam Briefing

Working in Vietnam as a Foreign Employee: Visas, Work Permits, Tax, and Social Insurance in 2026

08/27/2026

Understand Vietnam’s visa, work permit, tax, social insurance, employment contract, and leave requirements for foreign workers in 2026.

Vietnam Briefing

2026 Vietnam Public Holiday Schedule: National Day Break Arrangements Confirmed

08/11/2026

Vietnam’s 2026 public holiday schedule includes a five-day National Day break and a new paid Vietnam Culture Day holiday. See key dates and employer requirements.

Vietnam Briefing

Vietnam Immigration: Permanent Residence Eligibility and Application Guide

07/08/2026

Vietnam's immigration regime does not grant permanent residence based on length of stay. Instead, eligibility is limited to four statutory categories.

Vietnam Briefing

Vietnam Personal Income Tax 2026: Key Changes Effective July 1

06/30/2026

Vietnam's amended Personal Income Tax Law takes effect on July 1, 2026. Learn the key changes to deductions, exemptions, digital assets, and employer compliance.

ASEAN Briefing

ASEAN Briefing

Can a Foreign Director Manage a Singapore Company from Overseas?

10/05/2026

Foreign directors can manage Singapore companies overseas, but tax residency, board decisions, and director taxation require careful planning.

ASEAN Briefing

Malaysia Investor Pass in 2026: Who Can Still Apply?

09/16/2026

Check the current Malaysia Investor Pass rules for 2026, including who can apply, who is excluded, application requirements, and pass validity.

ASEAN Briefing

Director and Commissioner Duties in Indonesian Foreign-Owned Companies

09/11/2026

How director and commissioner duties differ in Indonesian foreign-owned companies, including authority, personal liability, and foreign appointments.

ASEAN Briefing

Hiring Foreign Employees in the Philippines: Work Permits, Restricted Roles, and Employer Obligations

09/07/2026

Hiring foreign employees in the Philippines requires work permits, immigration approval, payroll compliance, and social security contributions.

ASEAN Briefing

Virtual CFO vs Full-Time CFO in Singapore: Which Is More Cost-Effective?

09/03/2026

Compare the cost of a virtual CFO and full-time CFO in Singapore, including salaries, employment costs, and when each model makes financial sense.

ASEAN Briefing

Should Investors Use Nominee Structures or Direct Shareholding in the Philippines?

08/26/2026

Compare nominee structures and direct shareholding in the Philippines, including foreign ownership limits, Anti-Dummy Law risks, and beneficial ownership rules.

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