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Tax & Accounting

China Briefing

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.

China Briefing

China IIT Planning for Senior Executives: Structuring Compensation Before You Sign

09/08/2026

Early-stage tax planning, employment structuring, and treaty relief for foreign executives taking up roles in China

China Briefing

China Manufacturing Tracker 2026

09/07/2026

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

India Briefing

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.

India Briefing

India's Taxation and Other Laws (Amendment) Act 2026: Key Tax Reliefs for Investors

08/19/2026

India’s Taxation and Other Laws (Amendment) Act, 2026, which received Presidential assent on 17 August 2026, introduces tax exemption on foreign investment funds, electronics manufacturing, government securities, and special purpose vehicles.

India Briefing

GST Refund and Input Tax Credit in India: Complete Guide for Foreign Businesses

08/11/2026

Claiming a GST refund and input tax credit can reduce tax costs and improve cash flow. Find out when foreign businesses can claim them and how to file claims in India.

Vietnam Briefing

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.

Vietnam Briefing

Ascentium VAS Localisation Pack: The Next-Gen Accounting Standard Localisation Pack for Dynamics 365 Business Central in Vietnam

09/09/2026

Prepare for Circular 99 with Ascentium’s VAS Localization Pack for Microsoft Dynamics 365 Business Central in Vietnam.

Vietnam Briefing

Vietnam Accounting Compliance Guide for Foreign-Invested Enterprises: Circular 99/2025/TT-BTC

09/09/2026

Review Vietnam Circular 99 requirements for accounting policies, ERP systems, financial statements, disclosures, consolidation, and year-end audit preparation.

ASEAN Briefing

ASEAN Briefing

Thailand Cross-Border Service Payments: When Does Withholding Tax Apply?

09/22/2026

Thailand withholding tax can apply to cross-border service payments depending on the income type, tax treaty, and foreign provider’s presence in Thailand.

ASEAN Briefing

Selling Shares in a Malaysian Company: When Does Capital Gains Tax Apply?

09/21/2026

Malaysia’s capital gains tax can apply when foreign investors sell shares in unlisted Malaysian companies. Check the rates, exemptions, and filing rules.

ASEAN Briefing

How to File Annual Financial Statements in Malaysia

09/09/2026

File annual financial statements in Malaysia correctly, including audit requirements, SSM deadlines, MBRS submission, and rules for foreign-owned companies.

ASEAN Briefing

What Should Annual Financial Statements in the Philippines Include?

09/07/2026

Annual financial statements in the Philippines cover financial position, performance, cash flows, equity, disclosures, and applicable audit requirements.

ASEAN Briefing

Can Foreign Investors Reduce Capital Gains Tax on Share Transfers in Indonesia?

09/03/2026

Foreign investors can reduce tax on Indonesian share transfers through transaction structuring and applicable tax treaty provisions.

ASEAN Briefing

How Do Companies Register Their Books of Accounts with the BIR in the Philippines?

09/01/2026

Companies in the Philippines must register their books of accounts with the BIR. This article covers manual, loose-leaf, and computerized books.

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