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Tax & Accounting

China Briefing

China Briefing

Employee Equity Incentive Plans in China: Preferential Tax Policies (Part II)

10/20/2026

Equity incentive plans in China may qualify for preferential tax treatment, including deferred or instalment payments. Companies should understand eligibility requirements, filing obligations, and plan design considerations to manage employee tax burdens and ensure compliance.

China Briefing

Tax Implications of Employee Equity Incentive Plans – A Guide for Businesses in China (Part I)  

10/19/2026

Equity incentive plans in China are subject to specific individual income tax rules. Companies and their employees should understand when tax liabilities arise, how taxable income is calculated, and which tax rates apply to different types of equity incentives.

China Briefing

Repatriating Dividends from Hong Kong: A Guide for Foreign Investors

10/19/2026

Hong Kong offers one of Asia's most straightforward dividend repatriation regimes, with no withholding tax on outbound dividends and no exchange controls. However, foreign investors must still navigate company law requirements, holding company substance tests, and home-country tax exposure to ensure distributions are both lawful and tax-efficient.

China Briefing

Beneficial Owner Status in China: What a Supreme People’s Court Case Study Teaches Foreign Investors

10/16/2026

A Hong Kong holding company lost its 5% dividend rate. Our case study explains the beneficial owner status test in China and how to prepare.

China Briefing

How to Choose an Accounting Service Provider in China: A Practical Guide for Foreign Investors and SMEs

10/14/2026

Choosing an accounting service provider in China? Compare the tiers, check licences and signing CPAs, and see what the revised CPA Law means for your annual audit.

China Briefing

China Monthly Tax Brief: September 2026

10/09/2026

China's September 2026 tax brief include new VAT withholding obligations, a national tax penalty benchmark, export tax refund compliance guidance, and tax dispute reform proposals affecting foreign-invested enterprises.

India Briefing

India Briefing

India Statutory Compliance Due Dates for November 2026: Tax, GST, Payroll and MCA Filings

11/05/2026

The India compliance calendar for November 2026 outlines important dates for statutory payments and filings. Business entities must effectively manage their tax, payroll, corporate, and regulatory obligations within the specified deadlines.

India Briefing

India-Mauritius Tax Treaty Amendment Introduces New Anti-Abuse Test

10/15/2026

The 2026 India-Mauritius tax treaty amendment introduces a new anti-abuse rule and Principal Purpose Test (PPT) to address treaty shopping and tax avoidance. Know how the changes affect treaty benefits for businesses and investors.

India Briefing

What Is Form 161 Under the Income Tax Rules 2026? CBDT Revises Penalty Waiver Application

10/09/2026

India’s Central Board of Direct Taxes (CBDT) has revised Form 161 under the Income Tax Rules 2026 for applicants seeking a tax penalty waiver under Section 440(2) of the Income Tax Act 2025. The revised form specifies the assessment, under-reported income, tax liability and payment details.

India Briefing

57th GST Council Meeting 2026 Recommends Changes to ITC, Refunds and GST Penalties

10/09/2026

India’s 57th Goods and Services (GST) Council meeting on 8 October has recommended several major GST reforms in 2026 to simplify registration, improve return filing and input tax credit (ITC) reconciliation, and revise penalty and enforcement provisions.

India Briefing

MSME Tax Audit in India: Final Form 3CD Season and What to Get Right Before Form 26 Arrives

10/08/2026

MSMEs in India, subject to tax audit, must meet enhanced Form 3CD reporting requirements for FY 2025-26, including disclosures under Clauses 22 and 26 for MSME payments and Section 43B. From FY 2026-27, tax audits transition to Form 26 under the Income Tax Act 2025.

India Briefing

Who Needs to File Form 26 in India? Tax Audit Rules, Thresholds and New Reporting Areas

10/07/2026

India’s Income Tax Act 2025 introduces Form 26 as the new consolidated tax audit report, replacing Forms 3CD, 3CA, and 3CB. The new framework restructures tax audit reporting, expands data-related disclosures, and changes how businesses prepare for tax audit.

Vietnam Briefing

Vietnam Briefing

Vietnam Reduces CIT Payable by 30% in 2026–2027 for Eligible Enterprises with Revenue of Up to VND 10 Billion

11/05/2026

Vietnam reduces CIT payable by 30 percent for eligible firms with annual revenue up to VND 10 billion in 2026–2027. Learn the conditions and proposed claiming rules.

Vietnam Briefing

Vietnam Removed from EU Tax Blacklist: Implications for Businesses

10/12/2026

The EU has removed Vietnam from its list of non-cooperative tax jurisdictions, citing progress in tax transparency reforms. While the move improves Vietnam's international tax standing, businesses should continue monitoring compliance and reporting obligations as the country remains under review in Annex II.

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.

ASEAN Briefing

ASEAN Briefing

Can a Singapore Company Pay Expenses for an Overseas Subsidiary?

11/05/2026

Learn how to account for overseas subsidiary expenses paid by a Singapore company, when to apply a markup, and how GST and income tax may apply.

ASEAN Briefing

When Does a Foreign Company Create a Permanent Establishment in Indonesia?

11/05/2026

A foreign company can create a permanent establishment in Indonesia through a project, local personnel, an office, or an agent. Find out which tests apply, how tax treaties can change the result, and what taxes follow.

ASEAN Briefing

Singapore Holding and Trading Companies: A Guide for Vietnamese Businesses

11/03/2026

Explore how Singapore holding and trading companies can support Vietnamese businesses with regional expansion, tax compliance, and succession planning.

ASEAN Briefing

Can a Singapore Company Carry Forward Tax Losses?

10/21/2026

Singapore companies can carry forward unused tax losses to offset future taxable income, subject to IRAS conditions. Find out the eligibility requirements and restrictions.

ASEAN Briefing

Which Business Expenses Are Not Tax-Deductible in Thailand?

10/19/2026

Identify non-deductible business expenses in Thailand, including deduction limits, related-party payments, and corporate income tax compliance requirements.

ASEAN Briefing

Is a Foreign Company in Malaysia Allowed to Prepare Its Accounts in a Foreign Currency?

10/13/2026

Foreign companies in Malaysia may use foreign currencies for accounting but must meet local financial reporting and corporate tax requirements.

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