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Tax & Accounting

China Briefing

China Briefing

China Monthly Tax Brief: February 2026

03/11/2026

China monthly tax brief February 2026 highlights a pivotal month shaped by the rollout of the new VAT Law and a surge of aligning tax policies. New incentives, compliance signals, and special zone updates together redefine China’s evolving tax environment.

China Briefing

How Can Expats Complete Annual IIT Reconciliation in China?

03/05/2026

Foreign individuals in China must complete annual IIT reconciliation if they meet residency thresholds. This article explains the main reconciliation methods and practical considerations for expatriates.

China Briefing

Hong Kong’s Evolving Double Tax Agreement (DTA) Network 2026

03/04/2026

Hong Kong’s double tax agreement network has reached a new milestone, with fresh treaties and active negotiations shaping the 2026 outlook. Understanding how Hong Kong’s DTAs work is essential for investors and multinationals planning cross-border operations.

China Briefing

China’s MIIT Introduces New Technology Contract Registration Requirements for 2026

02/25/2026

China has released updated rules governing the recognition and registration of technology contracts. The new requirements, effective March 1, 2026, are a crucial step for companies to access tech-related tax incentives.

China Briefing

Annual IIT Reconciliation in China 2026: Appointment Booking Opens February 25

02/24/2026

China’s annual IIT reconciliation for 2026 is split into two phases, with early filers advised to book appointments in the IIT app. This section outlines eligibility, key timelines, filing methods, and practical preparation steps.

China Briefing

Hong Kong IRD Warns Public About Fraudulent Stamp Duty Certificate Notices

02/13/2026

Hong Kong’s IRD has warned the public about fake notices impersonating Stamp Duty Certificate communications. These fraudulent documents often use fabricated tax terms, urgent deadlines, or foreign-currency payment instructions to pressure recipients.

India Briefing

India Briefing

CBDT Notifies Income-tax Rules 2026: What Companies & Foreign Investors Must Know

03/20/2026

India has notified the Income-tax Rules, 2026, introducing enhanced norms, clearer capital gains provisions, etc. Businesses should review the new framework and strengthen documentation needs to ensure compliance and effectively manage tax risks.

India Briefing

Virtual CFO Services in India: A Strategic Finance Solution for Foreign Investors and Growing Businesses

03/17/2026

Discover how Virtual CFO services in India help foreign investors and growing businesses manage compliance, improve financial visibility, and scale efficiently.

India Briefing

India Updates AS-22 to Align with OECD Pillar Two: Key Accounting and Tax Implications for Multinationals

03/17/2026

India’s Ministry of Corporate Affairs has introduced a key accounting exemption under AS-22 allowing companies to avoid recognizing deferred tax linked to the OECD Pillar Two Model Rules. The move simplifies financial reporting while requiring companies to disclose their potential exposure to the new global minimum tax framework.

India Briefing

India Tax Deadline: Foreign Tax Credit Claims for FY 2024–25 Due by March 31, 2026

03/13/2026

Indian taxpayers earning foreign income must file Form 67 by March 31, 2026 to claim foreign tax credit for FY 2024–25. Learn who must file and how to comply.

India Briefing

India to Roll Out New Income Tax Act from April 1 with Simplified Compliance Framework

03/13/2026

India will implement the new Income Tax Act 2025 from April 1, 2026 with a phased rollout of compliance forms and upgraded digital systems. Learn what the tax reform means for businesses and foreign investors operating in India.

India Briefing

India Tax Calendar March 2026: Guide to Advance Tax, Transfer Pricing, and FTC Filing

02/26/2026

As FY 2025-26 approaches its close, March 2026 represents a key compliance period under India’s direct tax framework. Businesses should review the March tax compliance calendar and ensure timely data reconciliation and reporting readiness.

Vietnam Briefing

Vietnam Briefing

Reporting Obligations of Foreign Enterprises in Vietnam: 2026 Compliance Calendar

03/18/2026

We review the Vietnam compliance calendar to see the key reporting obligations for foreign-invested enterprises in March 2026.

Vietnam Briefing

Q&A: 2025 Personal Income Tax Finalization in Vietnam

03/13/2026

We touch on some frequently asked questions on the personal income tax (PIT) finalization obligations of employers and employees in Vietnam, including deadlines.

Vietnam Briefing

APAs in Vietnam: How Businesses Can Manage Transfer Pricing Risks

03/12/2026

Explore reforms that renew attention on advance pricing agreements (APAs) for transfer pricing risk management in Vietnam. 

Vietnam Briefing

Vietnam’s VAT Refund: Expanded Eligibility and Stricter Compliance Rules

03/04/2026

Explore Vietnam's regulations on VAT refund eligibility for investment and export-focused companies, as well as the strict compliance rules.

Vietnam Briefing

EU Adds Vietnam to its List of Non-Cooperative Jurisdictions: Tax and Compliance Implications

02/22/2026

In February, the EU added Vietnam to its non-cooperative tax list following an OECD review, as part of its biannual assessment of tax transparency, fair taxation, and anti-BEPS compliance.

Vietnam Briefing

Understanding Vietnam’s Tax Regulations for Overseas Digital Service Providers

02/19/2026

Understand Vietnam’s tax compliance rules for overseas digital suppliers, including registration, filing obligations, withholding rules, and treaty considerations.

ASEAN Briefing

ASEAN Briefing

Vietnam Foreign Contractor Tax Explained: A Guide for Cross-Border Payments

03/20/2026

Assess Vietnam’s foreign contractor tax on cross-border payments, including rates, risks, and structuring considerations for foreign investors.

ASEAN Briefing

Indonesia Corporate Income Tax Framework for Foreign-Owned Companies

03/18/2026

Learn how foreign companies can structure operations in Indonesia to manage corporate tax, reduce withholding exposure, and secure available incentives.

ASEAN Briefing

Capital Gains Tax on Share Transfers in Vietnam: Investor Exit Considerations

03/13/2026

Foreign investors exiting Vietnam through share transfers may face corporate or personal income tax. Understand rates, indirect transfers, and treaty relief.

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

How Foreign Investors Should Prepare Year-One Tax Compliance Plans in Indonesia

03/09/2026

Foreign investors entering Indonesia must prepare for tax registration, monthly filings, and payroll obligations during their first year of operations.

ASEAN Briefing

Corporate Tax Risks in Vietnam: What Foreign-Owned Companies Get Wrong and How to Mitigate Exposure

03/03/2026

Foreign-owned companies in Vietnam face tax risks beyond the 20% CIT rate, requiring careful assessment of transfer pricing, incentives, VAT, and enforcement exposure.

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