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Tax & Accounting

China Briefing

China Briefing

Hong Kong Refines Fund and Family Office Tax Regime: Key Changes and Implications

07/10/2026

Hong Kong’s 2026 tax bill expands incentives for funds, asset managers, and family offices under the Unified Fund Exemption. Explore key changes and implications.

China Briefing

China Monthly Tax Brief: June 2026 

07/09/2026

Our June 2026 tax brief covers a new VAT filing pilot, real-time petrol invoicing rules, OECD remote-work PE guidance, and new foreign investment incentives, among other important updates foreign businesses should know.

China Briefing

Transfer Pricing in Hong Kong: BEPS 2.0, Documentation, and Trends

07/03/2026

Hong Kong implemented the global minimum tax (Pillar Two) from January 1, 2025. This article examines the latest transfer pricing trends, documentation expectations, and what MNE groups should prepare.

China Briefing

China Manufacturing Tracker 2026

07/01/2026

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

China Briefing

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

06/30/2026

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 Customs Voluntary Disclosure System: Penalty Exemptions for Import and Export Enterprises

06/24/2026

China's updated customs voluntary disclosure rules give import and export enterprises a structured route to self-correct compliance errors and avoid administrative penalties.

India Briefing

India Briefing

CBDT Exempts TDS on Interest, Dividend, and Commission Payments to Eligible IFSC Units in India

07/14/2026

India has removed TDS on specified payments to eligible GIFT City IFSC units from April 1, 2026. The exemption may improve cash flow for qualifying financial institutions, but annual declaration and reporting requirements apply.

India Briefing

India Gratuity Rules 2026-27: Calculation, Tax Treatment, Employer Compliance

06/26/2026

Understand gratuity in India for FY 2026–27, including eligibility, calculation under the Code on Wages, and tax treatment under the Income-tax Act, 2025 and Rules, 2026, with exemptions and relief provisions.

India Briefing

India's July 2026 Income Tax Calendar: New ITR, TDS & TCS Forms You Must Know

06/24/2026

Track key income tax deadlines due in July 2026, including TDS/TCS deposits, Forms 121, 127, 138, and 140, ITR filing, and quarterly compliance requirements.

India Briefing

Who Will Face Income Tax Scrutiny in TY 2026–27? India's CBDT Rules Explained

06/12/2026

CBDT’s compulsory scrutiny guidelines for tax year 2026-27 identify categories of income tax returns that the Income Tax Department will mandatorily examine in detail.

India Briefing

Global Capability Centers in India: Setup, Location, Tax, and Compliance Guide

06/10/2026

Learn how foreign companies can set up global capability centers in India, choose the right city, structure entities, and manage tax, transfer pricing, payroll, data protection, and compliance risks.

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.

Vietnam Briefing

Vietnam Briefing

Vietnam Consolidates Transfer Pricing Rules under Decree 255/2026

07/15/2026

Issued June 30, 2026, Decree 255/2026/ND-CP consolidates Vietnam's transfer pricing framework for related-party transactions.

Vietnam Briefing

Complying with Vietnam's New Capital Transfer Taxation Rules

07/15/2026

We explain Vietnam's application of corporate income tax (CIT) to capital transfer under the new regulation regime.

Vietnam Briefing

Representative Office Compliance in Vietnam: Operations, Tax, and PIT Risks

07/09/2026

Representative offices enable foreign companies to establish a presence in Vietnam, but ongoing compliance and personal income tax (PIT) risks require careful management.

Vietnam Briefing

Vietnam's CIT Documentation Requirements: A Guide to Circular 20/2026

07/06/2026

Learn how Vietnam's Circular 20/2026 changes CIT deductible expense documentation, key compliance requirements, and best practices.

Vietnam Briefing

From July 1, Here Are the 10 Tax Practices Prohibited in Vietnam

06/29/2026

Learn the 10 prohibited tax practices in Vietnam from July 1, 2026, recent enforcement actions, and compliance tips for businesses.

Vietnam Briefing

Vietnam CIT Incentives for Software Production: What Investors Need to Know

06/17/2026

Vietnam's CIT incentives for IT and software firms include preferential tax rates and holidays. Learn eligibility, software criteria, and compliance for 2026.

ASEAN Briefing

ASEAN Briefing

Structuring a Tax-Efficient Operating Model in Malaysia

07/16/2026

Structuring a tax-efficient operating model in Malaysia requires careful planning of business functions, intercompany transactions, and tax obligations. Find out what foreign investors should consider before commencing operations.

ASEAN Briefing

Managing Intercompany Transactions in Indonesia: Key Accounting Considerations

07/16/2026

Managing intercompany transactions in Indonesia requires careful accounting treatment, PSAK compliance, statutory financial reporting, and related-party disclosures.

ASEAN Briefing

Choosing the Right Investment Structure to Maximize Corporate Tax Incentives in Vietnam

07/07/2026

Evaluate how investment structures, project design, and location affect corporate tax incentive eligibility for foreign investors entering Vietnam.

ASEAN Briefing

How Transfer Pricing Shapes Group Structures in Malaysia

07/02/2026

Transfer pricing influences how multinational groups structure their Malaysian operations. See how decisions on business functions, intercompany arrangements, and profit allocation affect group structures.

ASEAN Briefing

Withholding Tax on Intra-Group Transactions in Indonesia

07/01/2026

Explore how Indonesia's withholding tax rules apply to intra-group payments, including management fees, royalties, financing, and transfer pricing.

ASEAN Briefing

Direct Share Transfers in Vietnam: Capital Gains Tax Rules

06/29/2026

Foreign investors undertaking direct share transfers in Vietnam should assess tax treatment, transaction sequencing, and registration requirements.

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