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Tax & Accounting

China Briefing

China Briefing

Offshore Tax Planning for Chinese HNWIs: Compliance Strategies in an Era of Global Transparency

10/02/2026

A 20 percent individual income tax regime for offshore trusts, a self-review call for 2022–2024 overseas income, and the end of the dividend exemption for foreign individuals have turned offshore wealth planning for Chinese HNWIs into a matter of structure, evidence, and deadlines – the first falling on October 22, 2026.

China Briefing

Digital Invoicing and Billing in China – Why Companies Should Start the Transition Now 

09/25/2026

As China's digital invoicing system continues to expand, businesses should understand its implications and how to prepare processes and systems for adoption. 

China Briefing

Hong Kong Profits Tax Filing Checklist for December Year-End Companies, Ahead of the 2 October E-Filing Deadline

09/22/2026

Hong Kong companies with a December 2025 year-end have until 2 October 2026 to file their Profits Tax Return electronically under the IRD's extended deadline. This checklist explains who qualifies, what documents to prepare, and how to avoid filing mistakes and penalties.

China Briefing

Hong Kong Profits Tax Filing Guide 2026: Deadlines, Requirements and Preparation

09/18/2026

This Hong Kong Profits Tax Filing Guide 2026 explains who must file, key deadlines under the Block Extension Scheme, mandatory e-filing requirements, provisional tax obligations, and the penalties businesses may face for non-compliance.

China Briefing

Tax Planning for Chinese Companies Going Global (Part 2): Managing Overseas Investment

09/14/2026

How Chinese companies manage an overseas investment in 2026: transfer pricing design, PE risk, treaty access, foreign tax credit planning, profit repatriation and exit preparation.

China Briefing

Tax Planning for Chinese Companies Going Global (Part 1): Building the Structure for Outbound Investment (ODI)

09/11/2026

Learn how Chinese companies should structure an overseas investment in 2026, including host country tax features, Hong Kong vs Singapore holding options, financing mix, Pillar Two exposure and ODI filings.

India Briefing

India Briefing

India Income Tax Compliance: October 2026 Deadlines for Businesses & Investors

09/30/2026

The October 2026 income tax compliance calendar outlines key filing, payment, and reporting obligations for businesses, investors, and financial entities in India, including TDS/TCS, return of income, transfer pricing, etc.

India Briefing

Central Board of Direct Taxes Extends AY 2026-27 ITR Filing Deadline for Tax-Audit Cases

09/29/2026

India's Central Board of Direct Taxes (CBDT) has extended the AY 2026-27 ITR filing deadline by 21 days for specified taxpayers subject to tax audit, moving the deadline from 31 October to 21 November 2026.

India Briefing

CBDT Extend Valuers and Tax Practitioners Registration Update Deadline to 31 March 2027

09/18/2026

India’s Income Tax (Fourth Amendment) Rules, 2026, introduce procedural changes to the Income Tax Rules 2026, revising registration forms for valuers and tax practitioners, and extend professional registration deadlines to 31 March 2027.

India Briefing

Second Advance Tax, TDS, and GST Deadlines: India's September 2026 Compliance

08/27/2026

India’s September 2026 income tax calendar covers key TDS/TCS, advance tax, tax audit, GST, payroll, and other essential corporate compliance deadlines relevant for businesses and investors.

India Briefing

Bookkeeping in India: Compliance Requirements for Foreign-Owned Companies

08/26/2026

Foreign-owned companies operating in India must meet a range of bookkeeping and accounting requirements covering statutory records, tax and GST accounting, intercompany transactions, and payroll compliance.

India Briefing

Setting Up in India? Why Data Centre Colocation Should Be Part of Your Strategy

08/20/2026

Data centre colocation in India provides foreign tech companies and multinational corporations with scalable infrastructure alongside tax benefits, connectivity, security, and flexible capacity options.

Vietnam Briefing

Vietnam Briefing

Vietnam Tax Update: Tax Department Clarifies VAT Refund Risk Assessment

09/29/2026

Vietnam’s Tax Department has clarified when supplier and supply-chain risk alerts warrant further checks during VAT refund processing, and when eligible portions of a claim should proceed.

Vietnam Briefing

Vietnam’s Circular 38: What Foreign Investors Need to Know About Investment Capital Accounts

09/25/2026

Circular 38 changes Vietnam’s investment capital account rules. Review the implications for capital contributions, M&A payments and profit remittances.

Vietnam Briefing

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

09/23/2026

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

Vietnam Briefing

What Happens to Tax Losses When a Vietnamese Company Is Acquired

09/22/2026

Learn how carried-forward tax losses are treated when acquiring a Vietnamese company, including share deals, asset purchases and restructuring risks.

Vietnam Briefing

Seven Common Tax and Compliance Mistakes Foreign-Invested Companies Make in Vietnam

09/16/2026

With major tax rules changing in 2026, companies should reassess legacy compliance processes and strengthen the evidence connecting their contracts, payments, accounting records, and tax filings.

Vietnam Briefing

New Electronic Invoicing Rules in Vietnam – What Businesses Need to Know

09/15/2026

Vietnam’s new e-invoicing framework affects invoice selection, sales-channel data, issuance timing and corrections. Here is a practical compliance guide for businesses.

ASEAN Briefing

ASEAN Briefing

How Should Foreign-Owned Companies Prepare for a Corporate Tax Audit in Indonesia?

10/02/2026

Prepare your foreign-owned company for a corporate tax audit in Indonesia with guidance on documentation, transfer pricing, and tax compliance.

ASEAN Briefing

How Are Dividends Paid to Foreign Shareholders Taxed in the Philippines?

10/01/2026

Foreign shareholders receiving dividends from Philippine companies may face different withholding tax rates depending on their status, tax treaty eligibility, and tax-sparing relief.

ASEAN Briefing

Which Investments Qualify for Tax Incentives Under the Philippines’ 2026–2028 SIPP?

10/01/2026

Find which investments qualify under the Philippines’ 2026–2028 SIPP and the tax incentives available to registered foreign investors.

ASEAN Briefing

How Should Foreign Companies File Corporate Income Tax Returns in Malaysia?

09/29/2026

Foreign companies in Malaysia must file annual corporate income tax returns. Find out the e-C deadlines, filing process, CP204, and MITRS requirements.

ASEAN Briefing

Can a Thailand Representative Office Operate Without Taxable Income?

09/25/2026

Find out when a Thailand representative office can operate without taxable income and which activities may create Thai tax exposure.

ASEAN Briefing

How Can Companies Deduct Bad Debts for Corporate Income Tax in Indonesia?

09/24/2026

Find out which bad debts can be deducted from corporate income tax in Indonesia, the conditions that apply, and the evidence companies need.

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