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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

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.

China Briefing

China Clarifies VAT Threshold Under New VAT Law

02/11/2026

China’s updated VAT threshold introduces new monthly, quarterly, and per‑transaction rules under the 2026 VAT Law. These changes affect VAT liability, invoicing, and compliance obligations for FIEs.

India Briefing

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.

India Briefing

India–France Tax Treaty Revised: Dividend Relief, Capital Gains Changes, and Investor Impact

02/25/2026

The revised India–France tax treaty changes dividend taxes, capital gains rights, and compliance rules. Key insights for French investors and India operations.

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.

India Briefing

India's Component Warehousing Safe Harbor: A Competitive Tax Proposition for Global Manufacturers

02/11/2026

India’s Budget 2026-27 introduces a 2 percent safe harbor for bonded component warehousing and a five-year tax exemption for non-resident suppliers, offering transfer pricing certainty and strengthening India’s role in global manufacturing supply chains.

Vietnam Briefing

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.

Vietnam Briefing

Driving FDI Manufacturing Success in Vietnam with Microsoft Dynamics 365 Business Central

02/15/2026

Discover how Microsoft Dynamics 365 Business Central helps foreign manufacturers in Vietnam ensure compliance, optimize supply chains, and scale operations efficiently.

ASEAN Briefing

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.

ASEAN Briefing

Singapore RHQ and IHQ Incentives: What Multinationals Should Know

02/25/2026

Learn how Singapore RHQ and IHQ incentives work, including eligibility, tax benefits, and risks for multinational headquarters.

ASEAN Briefing

Tax Treatment of Intercompany Funding and Royalties in Malaysia

02/20/2026

Explore how Malaysia taxes intercompany loans and royalty payments, including withholding tax, EBITDA limits, and structuring considerations.

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