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Tax & Accounting

China Briefing

China Briefing

China Monthly Tax Brief: May 2026

06/09/2026

May 2026 brought a dense wave of regulatory activity for businesses operating in China.This brief summarizes the key developments, explains what has changed, and flags what your business needs to do.

China Briefing

Accounting System Setup for New Hong Kong Subsidiaries: Avoiding Compliance and Reporting Risks

06/05/2026

China Briefing

China Manufacturing Tracker 2026

06/04/2026

Our tracker provides continuous updates on key economic and growth indicators in China’s manufacturing industry. The data for March 2026 has now been updated.

China Briefing

Transfer Pricing Compliance in China: Key Obligations and Risk Areas

06/03/2026

“Do I need transfer pricing documentation in China?” If your company has related-party transactions in the Chinese Mainland, the answer is very likely yes, and getting it wrong can be costly.

China Briefing

Hong Kong Tax Filing: Is Your Business Ready for E-Filing, iXBRL, and IRD Compliance?

06/02/2026

Hong Kong’s annual tax filing cycle is evolving, requiring businesses to manage multiple obligations - from profits tax returns to employer reporting and upcoming iXBRL requirements - while ensuring data accuracy and regulatory compliance.

China Briefing

Accounting System Setup for New Hong Kong Subsidiaries: Avoiding Compliance and Reporting Risks

05/28/2026

Setting up the right accounting system early helps new Hong Kong subsidiaries stay compliant, control costs, and avoid audit problems. This guide covers key decisions and practical steps.

India Briefing

India Briefing

Income Tax June 2026 Compliance Calendar: ITR Guide for Employers

06/09/2026

Stay compliant with India's June 2026 tax deadlines. Track critical dates for Form 16 issuance, Form 16A compliance, TDS deposits, and the first installment of advance tax while preparing for the transition to the Income-tax Act, 2025.

India Briefing

Form 16 & Form 16A Due June 15, 2026: Employer Obligations for TDS Certificate Issuance in India

06/09/2026

Form 16 and Form 16A for FY 2025-26 are due by June 15, 2026. Learn key TDS certificate compliance requirements, deadlines, penalties, and employer obligations.

India Briefing

Jane Street’s India Tax Dispute Signals Rising Scrutiny of Cross-Border Investment Structures

05/28/2026

US-based trading and investment firm Jane Street may invoke the India-Singapore Double Taxation Avoidance Agreement (DTAA) Mutual Agreement Procedure (MAP) route to resolve its ongoing derivatives tax dispute. Learn what this means for cross-border investors.

India Briefing

FAQs on the Special Valuation Branch (SVB) in India: A Guide for Importers

05/28/2026

By understanding the role and procedures of the Special Valuation Branch in India, businesses importing goods can effectively navigate the complexities of related party transactions and ensure compliance with Indian customs regulations.

India Briefing

Working in India as an Expat: Visa, Tax, Payroll, and Relocation Guide for Foreign Employees

05/27/2026

We explain what expatriates and multinational employers should consider before, during, and after an India assignment, including visa, tax residency, payroll, EPF, banking, housing, schooling, foreign exchange, PE risk, and repatriation planning.

India Briefing

Advance Tax under India’s Income-tax Act, 2025: Checklist for TY 2026–27

05/26/2026

Advance tax filing under India’s Income-tax Act, 2025, remains largely unchanged, with the first installment for TY 2026-27 due on June 15, 2026. Learn about payment schedules, computation rules, transition provisions, and compliance requirements.

Vietnam Briefing

Vietnam Briefing

Is Your Business on the List? Vietnam Speeds Up Tax Code Closures for Inactive Firms

06/08/2026

Vietnam's Tax Department has recently issued Decision 595/QD-CT to speed up the processing of inactive tax records and unresolved tax code closures.

Vietnam Briefing

Vietnam’s New Customs Penalty Decree: Key Compliance Changes for Importers and Exporters

06/04/2026

Examine Vietnam’s new customs penalty regime, which will take effect on July 1, 2026, under Decree No. 169/2026/ND-CP, modernizing Vietnam’s customs enforcement framework.

Vietnam Briefing

Stuck in Vietnam? A Guide to Exit Delays Over Tax Obligations

05/25/2026

A recent case involving a taxpayer allegedly barred from leaving Vietnam over a tax debt of less than US$1 has sparked widespread public attention to how the country’s exit suspension mechanism is implemented.

Vietnam Briefing

Risks Arising From Poor Accounting Documentation Practices in Vietnam

05/20/2026

Poor accounting documentation in Vietnam can expose businesses to tax penalties, litigation risks, and regulatory scrutiny. Learn key compliance risks and mitigation strategies.

Vietnam Briefing

Vietnam Manufacturing Cost Planning: Key Considerations Before Factory Setup

05/18/2026

Effective cost planning is essential for foreign manufacturers entering Vietnam, as factory setup expenses often extend far beyond initial estimates for land, labor, and machinery.

Vietnam Briefing

Conducting an Internal Investigation in Vietnam: A Step-by-Step Guide for Foreign-Invested Companies

05/15/2026

Learn practical strategies for conducting internal investigations in Vietnam, from handling fraud probes to disciplinary actions.

ASEAN Briefing

ASEAN Briefing

Consolidating Indonesian Subsidiaries into IFRS Group Reporting

06/09/2026

Foreign investors consolidating Indonesian subsidiaries into IFRS group reporting must address PSAK alignment, currency translation, intercompany transactions, audit requirements, and group reporting obligations.

ASEAN Briefing

When Must a New PT PMA Register for Tax in Indonesia?

06/03/2026

Assess when a new PT PMA should register for tax in Indonesia and how registration timing can affect compliance obligations, hiring plans, banking arrangements, and operational readiness.

ASEAN Briefing

Corporate Tax Considerations for Foreign-Owned Companies in Malaysia

05/27/2026

Malaysia’s corporate tax framework affects profitability, repatriation efficiency, transfer pricing exposure, incentive eligibility, and long-term ASEAN expansion planning for foreign-owned companies.

ASEAN Briefing

Transfer Pricing and Related-Party Transaction Strategies for Foreign Investors in Malaysia

05/27/2026

Explore transfer pricing structures, documentation requirements, royalty payments, intercompany financing, and IRBM compliance risks for foreign-owned companies operating in Malaysia.

ASEAN Briefing

How Singapore’s Financial Reporting Framework Aligns with IFRS

05/21/2026

Foreign investors establishing operations in Singapore must structure accounting, audit, tax, and financial reporting systems to support compliance, financing, and regional expansion.

ASEAN Briefing

Why Business Expenses Become Non-Deductible Under Vietnam Tax Rules

05/18/2026

Foreign-invested companies in Vietnam may face corporate income tax exposure where invoice compliance, payroll reporting, intercompany charges, payment structures, and financing arrangements fail to satisfy deductibility requirements.

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