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Tax & Accounting

China Briefing

China Briefing

How Residence is Defined and its Implications on Individual Income Tax implications in China and the UK: Q&A

09/13/2021

We look at how tax residence is determined in China and the UK and what you should do if you are a tax resident of two countries.

China Briefing

China’s Urban Maintenance and Construction Tax: New Regulations in Effect from Sept. 1, 2021

09/06/2021

The new regulations on China’s urban maintenance and construction tax clarify the calculation basis and offer an official, consolidated tax framework.

China Briefing

China’s Taxpayer Credit Rating System: An Explainer

08/31/2021

We explain China’s taxpayer credit rating system, including how it works and why it is important for foreign enterprises based in the country and doing business in China.

China Briefing

Closing a Business in China: What is the Simplified Deregistration Procedure?

08/24/2021

China has introduced simplified deregistration procedures for certain types of enterprises to expedite their business closure and/or market exit.

China Briefing

China’s New Deed Tax Law: What Does it Mean for Businesses?

08/19/2021

Businesses should pay attention to the changes in China’s new Deed Tax Law as well as exemptions and deed tax calculation.

China Briefing

GBA IIT Subsidy in Shenzhen: Updated Application Rules and Deadline

08/16/2021

Shenzhen opens its application channel from August 16, 2021, to September 30, 2021, for the GBA IIT subsidy for overseas talents. Successful applicants can lower their income tax rate to 15 percent.

India Briefing

India Briefing

Withholding Tax in India

09/22/2021

We explain the withholding tax regime in India, including threshold levels, tax rates, and DTA treaty rates on payments to resident and non-resident firms.

India Briefing

Transfer Pricing in India – New Issue of India Briefing Magazine Out Now

09/20/2021

Our latest edition of India Briefing magazine provides an overview of the transfer pricing regime in India and key compliance and reporting guidelines.

India Briefing

Tax and Audit Deadlines in India in 2021

09/17/2021

Key tax deadlines in India in 2021, including tax reporting dates, deadlines for audit compliance, and relevant dates for tax and finance obligations.

India Briefing

What is GST in India? Tax Rates, Key Terms, and Concepts Explained

08/24/2021

Read to know about the key terms and concepts under the GST system in India, and the revised GST rates.

India Briefing

GST Compliance Requirements, Offenses, and Penalties under India’s GST Regime

08/13/2021

We list the GST compliance requirements under the CGST Act, 2017, steps to ease the burden on taxpayers, and penalty provisions for non-compliance.

India Briefing

Calculating Income Tax for Foreign Nationals in India

08/11/2021

In India, an individual’s income is taxed at graduated rates, depending on the person's duration of stay in India and their income level.

Vietnam Briefing

Vietnam Briefing

Advance Pricing Agreements in Vietnam: Circular 45

08/13/2021

Vietnam’s Circular 45 sets new rules on the Advance Pricing Agreement (APA) mechanism in Vietnam. Circular 45 came into effect on August 3, 2021.

Vietnam Briefing

Reducing Business Costs in Vietnam amid the Pandemic

06/17/2021

Similar to last year, Vietnam has issued incentives for businesses affected by COVID-19. These include tax breaks and land fee payment deferrals.

Vietnam Briefing

Tax, Accounting, and Audit in Vietnam 2021 - New Publication from Dezan Shira & Associates

05/27/2021

Tax, Accounting, and Audit in Vietnam 2021, the latest publication from Dezan Shira & Associates, is out now and available for download.

Vietnam Briefing

Vietnam Issues Guidance on Electronic Tax Payment Transactions: Circular 19

05/20/2021

Vietnam recently issued Circular 19 guiding regulations on electronic tax transactions. Vietnam Briefing highlights the Circular's key points.

Vietnam Briefing

Vietnam Extends Deadline for Tax, Land Payments: Decree 52

04/27/2021

Vietnam issued Decree 52 deferring tax payments and land rentals for additional businesses affected by the pandemic. The Decree came into effect on April 19.

Vietnam Briefing

Personal Income Tax in Vietnam: Exemptions and Reductions

03/19/2021

Vietnam Briefing highlights tax exemptions and reductions for those tax residents that are subject to personal income tax in Vietnam.

ASEAN Briefing

ASEAN Briefing

Indonesia’s Omnibus Law: New Tax Treatment to Support Ease of Doing Business

09/10/2021

Learn about new income tax exemptions for foreign dividends received by domestic taxpayers, reduced WHT on bond interest, and other tax law amendments.

ASEAN Briefing

Stamp Duty in Indonesia: New Law in Effect

09/07/2021

On January 1, 2021, Indonesia’s Law No. 10 of 2020 on Stamp Duty (the “Law”) came into effect, replacing the previous stamp duty law from 1985.

ASEAN Briefing

Tax Incentives for Special Economic Zones in Indonesia

09/02/2021

Indonesia has pledged to make the SEZs a policy priority to attract foreign investment – further facilitated through its tax incentive programs.

ASEAN Briefing

A Guide to Withholding Taxes in Singapore

08/30/2021

Withholding taxes in Singapore are low by global standards, in line with the city-state’s reputation for business-friendly policies.

ASEAN Briefing

Philippines and Brunei Sign Double Tax Avoidance Treaty

08/16/2021

The Philippines and Brunei have signed a double taxation avoidance treaty that will eliminate double taxation on the income generated from cross-border transactions.

ASEAN Briefing

Circular 45 Sets Out New Rules on Advance Pricing Agreements in Vietnam

08/10/2021

Vietnam’s Circular 45 sets the new rules on the Advance Pricing Agreements (APA) mechanism in Vietnam. Circular 45 entered into force on August 3, 2021.

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