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Tax & Accounting

China Briefing

China Briefing

China’s MIIT Introduces New Technology Contract Registration Requirements for 2026

02/25/2026

China has released updated rules governing the recognition and registration of technology contracts. The new requirements, effective March 1, 2026, are a crucial step for companies to access tech-related tax incentives.

China Briefing

Annual IIT Reconciliation in China 2026: Appointment Booking Opens February 25

02/24/2026

China’s annual IIT reconciliation for 2026 is split into two phases, with early filers advised to book appointments in the IIT app. This section outlines eligibility, key timelines, filing methods, and practical preparation steps.

China Briefing

Hong Kong IRD Warns Public About Fraudulent Stamp Duty Certificate Notices

02/13/2026

Hong Kong’s IRD has warned the public about fake notices impersonating Stamp Duty Certificate communications. These fraudulent documents often use fabricated tax terms, urgent deadlines, or foreign-currency payment instructions to pressure recipients.

China Briefing

China Clarifies VAT Threshold Under New VAT Law

02/11/2026

China’s updated VAT threshold introduces new monthly, quarterly, and per‑transaction rules under the 2026 VAT Law. These changes affect VAT liability, invoicing, and compliance obligations for FIEs.

China Briefing

Hong Kong’s Evolving Double Tax Agreement (DTA) Network 2026

02/09/2026

Hong Kong’s double tax agreement network has reached a new milestone, with fresh treaties and active negotiations shaping the 2026 outlook. Understanding how Hong Kong’s DTAs work is essential for investors and multinationals planning cross-border operations.

China Briefing

China Monthly Tax Brief: January 2026

02/06/2026

January 2026 marked a pivotal month for China’s tax landscape, with the rollout of detailed supporting rules for the VAT Law and its Implementation Regulations.

India Briefing

India Briefing

India Tax Calendar March 2026: Guide to Advance Tax, Transfer Pricing, and FTC Filing

02/26/2026

As FY 2025-26 approaches its close, March 2026 represents a key compliance period under India’s direct tax framework. Businesses should review the March tax compliance calendar and ensure timely data reconciliation and reporting readiness.

India Briefing

India–France Tax Treaty Revised: Dividend Relief, Capital Gains Changes, and Investor Impact

02/25/2026

The revised India–France tax treaty changes dividend taxes, capital gains rights, and compliance rules. Key insights for French investors and India operations.

India Briefing

IGST Applicability on Expatriate Employment in India: Karnataka High Court Provides Tax Clarity

02/21/2026

The Karnataka High Court has clarified the GST treatment of expatriate employment in India, ruling that remuneration paid to foreign employees under a genuine employer-employee relationship is not subject to IGST under the reverse charge mechanism.

India Briefing

India's Component Warehousing Safe Harbor: A Competitive Tax Proposition for Global Manufacturers

02/11/2026

India’s Budget 2026-27 introduces a 2 percent safe harbor for bonded component warehousing and a five-year tax exemption for non-resident suppliers, offering transfer pricing certainty and strengthening India’s role in global manufacturing supply chains.

India Briefing

India Unveils Draft Income Tax Rules, 2026 Ahead of April 1 Rollout

02/09/2026

India’s tax administration has released the draft Income Tax Rules, 2026. The proposal streamlines the compliance framework, reducing it to 333 rules and 190 statutory forms. Public consultation remains open until February 22, 2026.

India Briefing

Budget 2026 Explainer: Tax Clarity and Incentives for Cloud, Data Centers & AI Players

02/02/2026

Budget 2026–27 elevates data centers to strategic infrastructure, pairing tax exemptions and regulatory certainty with India’s fast-growing digital demand. For global cloud players, India is moving from an emerging data center market to a scale-and-stability play position.

Vietnam Briefing

Vietnam Briefing

EU Adds Vietnam to its List of Non-Cooperative Jurisdictions: Tax and Compliance Implications

02/22/2026

In February, the EU added Vietnam to its non-cooperative tax list following an OECD review, as part of its biannual assessment of tax transparency, fair taxation, and anti-BEPS compliance.

Vietnam Briefing

Understanding Vietnam’s Tax Regulations for Overseas Digital Service Providers

02/19/2026

Understand Vietnam’s tax compliance rules for overseas digital suppliers, including registration, filing obligations, withholding rules, and treaty considerations.

Vietnam Briefing

Driving FDI Manufacturing Success in Vietnam with Microsoft Dynamics 365 Business Central

02/15/2026

Discover how Microsoft Dynamics 365 Business Central helps foreign manufacturers in Vietnam ensure compliance, optimize supply chains, and scale operations efficiently.

Vietnam Briefing

Driving Vietnam’s Private Sector Growth: Core Incentives Introduced by Decree 20/2026

02/10/2026

Vietnam’s Decree No. 20/2026/ND-CP outlines incentives for private-sector development, covering taxes, fees, land, and human resources.

Vietnam Briefing

Fraud Prevention and Investigation in Vietnam: Guidance for Foreign Investors

02/03/2026

Vietnam’s fraud risks often stem from weak internal controls, excessive trust in local partners, or fast growth without adequate governance frameworks. Proactive fraud prevention and building transparent systems are essential to safeguarding operations.

Vietnam Briefing

Preparing for Vietnam’s Special Consumption Tax Changes in 2026: Key Compliance Highlights

01/28/2026

Vietnam applies new Special Consumption Tax rules from January 1, 2026, detailing key changes and compliance impacts for businesses.

ASEAN Briefing

ASEAN Briefing

Singapore RHQ and IHQ Incentives: What Multinationals Should Know

02/25/2026

Learn how Singapore RHQ and IHQ incentives work, including eligibility, tax benefits, and risks for multinational headquarters.

ASEAN Briefing

Tax Treatment of Intercompany Funding and Royalties in Malaysia

02/20/2026

Explore how Malaysia taxes intercompany loans and royalty payments, including withholding tax, EBITDA limits, and structuring considerations.

ASEAN Briefing

Selecting the Right Transfer Pricing Method in Vietnam: TNMM, CUP, or Cost-Plus

02/13/2026

Foreign investors assessing TNMM, CUP, or Cost-Plus in Vietnam must align profit allocation with audit risk and enforcement practice.

ASEAN Briefing

Vietnam Year-End Closing and Audit Preparation for Foreign-Invested Enterprises

02/11/2026

Foreign investors should assess Vietnam’s year-end closing rules, statutory audits, tax risks, and profit repatriation limits.

ASEAN Briefing

Understanding Capital Gains Treatment for Share and Asset Transfers in the Philippines

02/05/2026

Share vs asset transfers in the Philippines: capital gains, VAT, and corporate tax risks foreign investors must model before exiting.

ASEAN Briefing

Capital Injection vs Shareholder Loans: Tax Implications for Foreign Investors in Indonesia

02/04/2026

Compare equity and shareholder loans in Indonesia, including tax timing, withholding exposure, and capital recovery implications for foreign investors.

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