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Tax & Accounting

China Briefing

China Briefing

China's August 2026 Tax Brief: Foreign Dividend Relief Ends and VAT Compliance Tightens

09/03/2026

This brief covers the six Auguste 2026 developments most relevant to FIEs operating in China and Hong Kong, each broken down into what has changed and why it matters, followed by a condensed round-up of other notable developments from the month.

China Briefing

When Hong Kong Holding Companies May Be Denied China’s 5% Dividend Tax Preference

08/28/2026

Recent tax enforcement has highlighted the risks facing Hong Kong holding companies claiming China's preferential 5% dividend withholding tax rate. We examine the beneficial ownership test, principal purpose test, post-filing reviews, and practical steps businesses can take to assess historical exposure and protect future treaty claims.

China Briefing

How to Avoid Triggering a Fixed Place PE in China

08/25/2026

Triggering permanent establishment status in China can expose a foreign company's profits to unexpected tax liabilities. Businesses should therefore understand which activities cross the line – and how to avoid them.

China Briefing

The Right Corporate Secretarial Provider in Hong Kong Does More Than Keep You Compliant 

08/18/2026

The right corporate secretarial provider in Hong Kong helps strengthen governance, protect directors from liability, and keep your company ready for fundraising and due diligence at every stage.

China Briefing

China Monthly Tax Brief: July 2026

08/14/2026

China's July 2026 tax developments include new restructuring tax relief, offshore trust IIT rules, standardised administrative penalties, VOC environmental taxes, and battery consumption tax changes. Learn what these updates mean for foreign-invested enterprises in China.

China Briefing

Bookkeeping Services in Hong Kong – Which Companies Need a Provider? 

08/10/2026

Hong Kong companies must keep detailed financial records for seven years and meet strict bookkeeping standards to stay compliant and audit ready. This guide covers what records to maintain, how to keep them, and when outsourcing to a bookkeeping provider makes sense for your business.

India Briefing

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.

India Briefing

India Proposes Simpler Fund Management Safe Harbour Rules for Offshore Investment Funds

08/07/2026

Learn how India's Taxation and Other Laws (Amendment) Bill, 2026 proposes to simplify fund management safe harbour rules for offshore investment funds.

Vietnam Briefing

Vietnam Briefing

Vietnam’s VAT Refund: Expanded Eligibility and Stricter Compliance Rules

08/26/2026

Explore Vietnam's regulations on VAT refund eligibility for investment and export-focused companies, as well as the strict compliance rules.

Vietnam Briefing

Vietnam’s International Financial Centre: Tax Incentives and Regulatory Advantages

08/25/2026

Vietnam’s International Financial Centre (IFC) offers preferential tax rates, flexible foreign-exchange arrangements, regulatory sandboxes and specialised mechanisms for financial institutions and investors.

Vietnam Briefing

Common Accounting and Tax Risks Related to Inventory in Vietnam

08/19/2026

Explore the key accounting and tax risks of inventory management in Vietnam, including stock discrepancies, WIP valuation, obsolete inventory, VAT, CIT, and warehouse controls.

Vietnam Briefing

Vietnam Tax Administration 2026: Decree 252 Compliance Guide

08/19/2026

Vietnam’s Decree 252/2026 introduces new tax registration, VAT refund, e-commerce, enforcement, and compliance rules from 1 July 2026.

Vietnam Briefing

Understanding Vietnam’s Tax Withholding Framework for Foreign E-Commerce Platforms

08/12/2026

As Vietnam’s digital economy expands, tax authorities are strengthening oversight of income generated through foreign e-commerce platforms.

Vietnam Briefing

Vietnam Issues New Tax Registration Guidance for Branches and ROs of Foreign Companies

08/06/2026

Vietnam's tax authorities issued guidance on new tax registration procedures for foreign branches and representative offices.

ASEAN Briefing

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.

ASEAN Briefing

How Indonesia’s VAT Reverse-Charge Mechanism Works

08/31/2026

Indonesia’s VAT reverse-charge rules can apply to overseas services and intangible goods used by Indonesian companies, including intra-group transactions.

ASEAN Briefing

Transfer Pricing of Intercompany Loans and Interest Expenses in Vietnam

08/25/2026

How Vietnam treats intercompany loans, arm’s-length interest rates, the 30% EBITDA deduction cap, and related-party financing under 2026 rules.

ASEAN Briefing

When Can a Company Lose Its Corporate Tax Incentives in Vietnam?

08/24/2026

When can companies lose corporate tax incentives in Vietnam? See how project changes, restructuring, expansion, and eligibility affect CIT treatment.

ASEAN Briefing

Withholding Tax on Service Fees, Royalties, and Interest in Vietnam

08/19/2026

Vietnam applies different withholding tax rates to service fees, royalties, and interest paid overseas. See how FCT affects cross-border payments.

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