×

Tax & Accounting

China Briefing

China Briefing

China Monthly Tax Brief: September 2025

10/10/2025

In this China Monthly Tax Brief for September 2025, China introduced new compliance rules for internet platforms, enhanced funding incentives for multinational headquarters in Shanghai, and rolled out targeted tax benefits in Hainan for talent and businesses. A new sustainability disclosure guide also provides a practical framework for ESG reporting, alongside other notable updates.

China Briefing

China Manufacturing Tracker 2025

09/24/2025

Our tracker provides continuous updates on key economic and growth indicators in China’s manufacturing industry. The data for July 2025 has now been updated.

China Briefing

Tax Health in China: A Strategic Imperative for 2025 and Beyond

09/23/2025

China’s evolving tax system is reshaping compliance for foreign firms. Learn why tax health is now a strategic priority amid fiscal pressure and digital oversight.

China Briefing

China’s Tax Overhaul Ends Third-Party Export Loophole—Are You Ready?

09/17/2025

China’s STA Announcement [2025] No.17 introduces sweeping changes to export tax filing, targeting non-compliant practices like third-party export document use. Learn how the new rules will affect your business and what steps you should take to prepare.

China Briefing

China Monthly Tax Brief: August 2025

09/05/2025

In this monthly China tax brief for August 2025, we spotlight significant taxation policies and measures for businesses.

China Briefing

China VAT Rebate Policy Updates Effective September 2025: Key Changes and Impacts

08/28/2025

China has narrowed VAT rebate eligibility in 2025 to boost fiscal revenue. Learn which industries qualify and how the changes impact businesses.

India Briefing

India Briefing

GST on Contract Employee Remuneration: Applicability, Rates, ITC, and Compliance

10/13/2025

Understand how India's goods and services tax (GST) is applicable to contract employees. Learn the difference between salaries, contract staffing, and manpower supply services, applicable tax rates, ITC eligibility, and key compliance considerations for businesses and investors.

India Briefing

GST 2.0: How India’s New HSN and SAC Code Structure Transforms Tax Compliance for Businesses

10/08/2025

India’s GST 2.0 ushers in a major tax overhaul, revising Harmonized System of Nomenclature (HSN) and Service Accounting Codes (SAC) codes to simplify compliance. Businesses must realign systems, classifications, and input tax credit (ITC) claims for efficiency.

India Briefing

What is GST Migration and Why it Matters for Businesses?

10/03/2025

GST 2.0 marks a major upgrade in India’s indirect tax system, simplifying registration, invoicing, and ITC reconciliation through digital integration. Foreign businesses and multi-state operators should migrate promptly to ensure compliance and safeguard credits.

India Briefing

Why Are Automobiles in India Becoming Cheaper After the GST Rates Change?

09/26/2025

Car prices in India are dropping across the board—from budget hatchbacks to high-end SUVs—owing to the GST 2.0 overhaul. With the compensation cess scrapped and tax slabs streamlined, automakers are passing on the benefits to consumers, triggering fresh demand.

India Briefing

GST Rate Rationalization 2025: Why Tamil Nadu is a Top Investment Destination

09/24/2025

The 2025 GST rationalization positions Tamil Nadu at a competitive advantage across textiles, food processing, automobiles, and renewable energy. By lowering consumer prices and improving MSME profitability, the latest tax reform enhances the state’s appeal as a leading investment hub.

India Briefing

Input Tax Credit Treatment Under GST Rate Rationalization

09/23/2025

India’s revised GST regime will continue with the existing Input Tax Credit (ITC) while limiting its use in certain sectors. We explain how businesses can navigate these changes through credit blocking or reversal where required, automated Rule 42/43 adjustments, and contract realignment to maintain compliance.

Vietnam Briefing

Vietnam Briefing

Vietnam’s Evolving Tax Regime: Compliance with New CIT, VAT, and Invoicing Rules

10/09/2025

The magazine explores 2025 tax regime reforms reshaping compliance for investors, including new CIT Law, revised VAT, and invoicing rules.

Vietnam Briefing

Global Minimum Tax Implementation in Vietnam: Key Features of Decree 236

09/05/2025

We outline key provisions of Vietnam's Decree No. 236/2025/ND-CP, which guides the country's global minimum tax (GMT) implementation.

Vietnam Briefing

E-Invoice Compliance in 2025: Regulations, Requirements, and Best Practices

08/08/2025

Vietnam mandates the use of electronic invoice (e-invoice) for all taxpayers. This article provides essential guidance and notes the step-by-step compliance requirements for businesses implementing e-invoicing.

Vietnam Briefing

Vietnam’s Customs Procedures in 2025: Key Updates and Compliance

08/04/2025

Vietnam has introduced major changes to its customs procedures and import-export tax policies through new policies, aiming to simplify customs procedures and offer incentives to investors and businesses engaged in cross-border trade.

Vietnam Briefing

Vietnam Updates Special Consumption Tax System: New Compliance in 2026

07/23/2025

On June 14, 2025, Vietnam’s National Assembly passed the 2025 Law No. 66/2025/QH15 on Special Consumption Tax (SCT) to address remaining issues and resolve inconsistencies and overlaps with other regulations.

Vietnam Briefing

Update Your Company Address After Vietnam’s Provincial Merger: A Brief Guide

07/04/2025

We explain what companies need to do regarding address updates for legal compliance following Vietnam’s provincial merger.

ASEAN Briefing

ASEAN Briefing

How Can Companies Establish Tax Residency in Singapore to Access Treaty Relief?

10/16/2025

Foreign investors can access treaty relief and lower tax rates by establishing genuine management and control in Singapore.

ASEAN Briefing

GST in Singapore: When Overseas Vendors Must Register and Collect Tax

10/09/2025

Understand Singapore’s GST rules for overseas vendors, registration thresholds, compliance duties, and filing obligations.

ASEAN Briefing

How Multinationals Should Manage Tax Filing and Compliance in Vietnam

10/08/2025

Foreign investors should decide how to manage Vietnam’s tax compliance through structured planning, not reactive filings.

ASEAN Briefing

Which Entity in Malaysia Delivers the Strongest Tax Efficiency for Foreign Investors

09/23/2025

Compare Sdn Bhd, Labuan, branch, and representative offices in Malaysia to determine the most tax-efficient structure for foreign investors.

ASEAN Briefing

Weighing Risks and Returns: Cambodia’s Capital Gains Tax Is Fully in Force

09/11/2025

Cambodia’s 20% capital gains tax now applies to assets and property, reshaping investor returns and demanding careful planning.

ASEAN Briefing

Tax Incentive Requirements for Family Offices in Singapore: What’s New in 2025

08/22/2025

We demonstrate the key requirements to qualifying for income tax exemption for family offices in Singapore.

Our firm Dezan Shira & Associates provides legal, tax and operational advisory across Asia.
Never miss an update
Back to top