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Tax & Accounting

China Briefing

China Briefing

China CIT Filing 2026: Fix Salary Deduction Errors Before May 31

05/11/2026

Salary and employee welfare expenses are closely reviewed in China’s annual CIT filing. This practical guide helps employers identify and correct common salary deduction errors before the May 31 deadline.

China Briefing

What Are the Main Compliance Calendars Foreign Businesses Must Track in China?

05/07/2026

China compliance calendar requires foreign businesses to manage continuous monthly, quarterly, and annual obligations in an increasingly digital and data-driven regulatory environment. Success depends on integrating compliance into core operations, ensuring accuracy across systems, and adapting to both national and local regulatory requirements.

China Briefing

April-May Hong Kong Tax Compliance: A Practical Checklist for Businesses

04/29/2026

Many businesses struggle to manage April-May tax compliance calendars, especially with mandatory iXBRL and MNE e filing. This checklist breaks down what to file, when to file, and how to stay compliant without last minute stress.

China Briefing

As a Foreign Company, Do I Need to Make Annual CIT Filing in China?

04/28/2026

Annual CIT filing obligations for foreign companies in China can apply even without profits or a formal entity. This article explains who must file, the key deadlines for 2026, and how PE risks can impact tax obligations.

China Briefing

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

04/24/2026

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 Manufacturing Tracker 2026

04/17/2026

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.

India Briefing

India Briefing

Section 393 of the Income-tax Act, 2025: Transitioning to Unified TDS Framework in India

05/05/2026

Section 393 of the Income-tax Act, 2025, consolidates TDS provisions that were previously fragmented across multiple sections in the 1961 Act. Access updated rates, thresholds, and exemptions for the 2026 tax year.

India Briefing

Double Taxation Avoidance Agreements (DTAAs) and Your India Investment Strategy

05/01/2026

India has double taxation avoidance agreements (DTAAs) in place with over 90 countries, with certain tax treaties offering lower withholding tax (WHT) rates on certain types of income. This article examines how DTAAs can impact foreign firms and their India investment strategy.

India Briefing

India’s New Income-tax Act: A Compliance Guide for Companies

04/27/2026

Starting FY 2026-27, businesses operating in India are required to comply with the Income-tax Act, 2025 and the Income-tax Rules, 2026. The new direct tax framework provides greater clarity on tax obligations and facilitates the transition to digital filing systems.

India Briefing

Labor Compliance Calendar for Liaison Offices in India (FY 2026–27)

04/22/2026

Liaison Offices (LOs) in India must follow the FY 2026-27 compliance calendar covering labor codes and the new income tax framework. Key requirements include RBI/FEMA reporting, quarterly TDS filings, and state-specific Shops & Establishments Act.

India Briefing

TDS Compliance & DTAA Optimization: A Guide to India’s Income-tax Act, 2025 for FY 2026-27

04/10/2026

A comprehensive guide to India’s new TDS regime in FY 2026-27 for businesses and foreign investors. Learn about withholding tax on debt, capital gains, and technical services under the Income-tax Act, 2025.

India Briefing

Income Tax Assessment in India (2025-26): Scrutiny Timelines & New Reassessment Rules

04/08/2026

Gain a clear understanding of the transition to the Income-tax Act, 2025, including the revised tax assessment framework, scrutiny timelines, and reassessment provisions.

Vietnam Briefing

Vietnam Briefing

Vietnam’s Special Consumption Tax Regime in 2026: Key Compliance Highlights

05/11/2026

Vietnam’s revised Special Consumption Tax regime, anchored by the 2025 SCT Law and amended in April 2026, introduces updated SCT rates and fixed tax components, and clarifies exemptions and compliance procedures for businesses.

Vietnam Briefing

Vietnam’s New Tax and Financial Policies Taking Effect in May 2026

05/07/2026

Explore Vietnam's new tax and financial policies in May 2026, including tax relief for small businesses and updated compliance requirements.

Vietnam Briefing

Vietnam Revises Tax Framework: Key Changes to PIT, VAT, CIT, and SCT

04/30/2026

Vietnam amends major tax laws covering PIT, VAT, CIT, and SCT. Learn key changes and what businesses must do to stay compliant.

Vietnam Briefing

Understanding Vietnam’s Tax Withholding Framework for Foreign E-Commerce Platforms

04/22/2026

As Vietnam’s digital economy expands, tax authorities are strengthening oversight of income generated through foreign e-commerce platforms.

Vietnam Briefing

Reporting Obligations of Foreign Enterprises in Vietnam: 2026 Compliance Calendar

04/02/2026

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

Vietnam Briefing

Tax Obligations for Resident and Non-Resident Property Owners in Vietnam

03/23/2026

Foreign property owners in Vietnam, both resident and non-resident, are required to adhere to the same tax regulations as Vietnamese citizens.

ASEAN Briefing

ASEAN Briefing

How Export Businesses Can Claim and Recover VAT Refunds in Vietnam

05/11/2026

Export businesses in Vietnam can recover input VAT on qualifying exports, but refund timing, supplier verification, and documentation consistency can materially affect liquidity and manufacturing operations.

ASEAN Briefing

Beyond Capital Gains: Full Corporate Tax Exposure When Selling a Vietnam Subsidiary

05/04/2026

Selling a Vietnam subsidiary involves more than capital gains tax. Discover how tax structure, indirect transfers, and audit risks impact deal value.

ASEAN Briefing

Corporate Income Tax Filing in Singapore for Foreign Companies

05/01/2026

Learn when foreign companies must file corporate income tax in Singapore, key deadlines, tax rates, and how to avoid penalties and compliance risks.

ASEAN Briefing

Malaysia Sales and Service Tax Compliance: What Foreign Investors Must Get Right

04/29/2026

Avoid costly SST mistakes in Malaysia. Learn how foreign investors can manage tax exposure, protect margins, and stay compliant.

ASEAN Briefing

Intercompany Transactions in the Philippines: Managing Tax Exposure and Cross-Border Payments

04/28/2026

See how intercompany transactions in the Philippines affect tax cost, audit risk, and cash flow. Identify key triggers and avoid costly compliance issues.

ASEAN Briefing

Audit Thresholds in Vietnam: How Revenue, Profitability, and Loss Positions Affect Compliance Requirements

04/27/2026

Learn how revenue, profitability, and losses affect audit scope for foreign-invested companies in Vietnam, and how audit complexity increases with financial performance.

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