×
More Information

Tax & Accounting

China Briefing

China Briefing

Common Pre-CIT Deductions Errors in China That Trigger Tax Adjustments

05/21/2026

With the May 31 deadline approaching, China’s annual CIT reconciliation is entering its final stage. This article highlights key risk areas identified by the tax bureau and outlines practical steps companies can take before filing.

China Briefing

China-Italy Double Tax Treaty 2026: 10 Frequently Asked Questions

05/20/2026

The new China-Italy Double Tax Treaty has become applicable since January 1, 2026. This FAQ addresses the 10 most common questions Italian companies and investors are raising as they prepare their 2026 payment flows.

China Briefing

China Monthly Tax Brief: April 2026

05/15/2026

China's tax and regulatory landscape saw a flurry of activity in April 2026. Foreign-invested enterprises operating in China should pay close attention to several of these changes, which carry direct compliance and commercial implications.

China Briefing

China-Italy Double Tax Treaty 2026: Practical Tax Planning Guide for Italian Investors

05/13/2026

The new China-Italy Double Tax Treaty has become applicable since January 1, 2026. Italian investors must verify shareholding, beneficial ownership, and documentation before the first payment to access the reduced withholding tax rates on dividends, interest, and royalties.

China Briefing

China CIT Filing 2026: Fix Salary Deduction Errors Before May 31

05/11/2026

Salary and employee welfare expenses are closely reviewed in China’s annual CIT filing. This practical guide helps employers identify and correct common salary deduction errors before the May 31 deadline.

China Briefing

What Are the Main Compliance Calendars Foreign Businesses Must Track in China?

05/07/2026

China compliance calendar requires foreign businesses to manage continuous monthly, quarterly, and annual obligations in an increasingly digital and data-driven regulatory environment. Success depends on integrating compliance into core operations, ensuring accuracy across systems, and adapting to both national and local regulatory requirements.

India Briefing

India Briefing

Working in India as an Expat: Visa, Tax, Payroll, and Relocation Guide for Foreign Employees

05/27/2026

We explain what expatriates and multinational employers should consider before, during, and after an India assignment, including visa, tax residency, payroll, EPF, banking, housing, schooling, foreign exchange, PE risk, and repatriation planning.

India Briefing

Advance Tax under India’s Income-tax Act, 2025: Checklist for TY 2026–27

05/26/2026

Advance tax filing under India’s Income-tax Act, 2025, remains largely unchanged, with the first installment for TY 2026-27 due on June 15, 2026. Learn about payment schedules, computation rules, transition provisions, and compliance requirements.

India Briefing

Income Tax June 2026 Compliance Calendar: ITR Guide for Employers

05/20/2026

Stay compliant with India's June 2026 income tax deadlines under the Income-tax Act, 2025. Track critical dates for Form 130 issuance, TDS deposits, and the first installment of advance tax.

India Briefing

Income Tax Paid Cannot Offset SEBI Disgorgement– What the 2026 Ruling Means for Investors

05/14/2026

The Securities Appellate Tribunal (SAT) ruling of May 8, 2026, suggests that India's Income-tax Act does not provide relief against SEBI disgorgement orders for fraudulent practices.

India Briefing

Section 393 of the Income-tax Act, 2025: Transitioning to Unified TDS Framework in India

05/05/2026

Section 393 of the Income-tax Act, 2025, consolidates TDS provisions that were previously fragmented across multiple sections in the 1961 Act. Access updated rates, thresholds, and exemptions for the 2026 tax year.

India Briefing

Double Taxation Avoidance Agreements (DTAAs) and Your India Investment Strategy

05/01/2026

India has double taxation avoidance agreements (DTAAs) in place with over 90 countries, with certain tax treaties offering lower withholding tax (WHT) rates on certain types of income. This article examines how DTAAs can impact foreign firms and their India investment strategy.

Vietnam Briefing

Vietnam Briefing

Stuck in Vietnam? A Guide to Exit Delays Over Tax Obligations

05/25/2026

A recent case involving a taxpayer allegedly barred from leaving Vietnam over a tax debt of (less than US$1 has sparked widespread public attention to how the country’s exit suspension mechanism is implemented.

Vietnam Briefing

Risks Arising From Poor Accounting Documentation Practices in Vietnam

05/20/2026

Poor accounting documentation in Vietnam can expose businesses to tax penalties, litigation risks, and regulatory scrutiny. Learn key compliance risks and mitigation strategies.

Vietnam Briefing

Vietnam Manufacturing Cost Planning: Key Considerations Before Factory Setup

05/18/2026

Effective cost planning is essential for foreign manufacturers entering Vietnam, as factory setup expenses often extend far beyond initial estimates for land, labor, and machinery.

Vietnam Briefing

Conducting an Internal Investigation in Vietnam: A Step-by-Step Guide for Foreign-Invested Companies

05/15/2026

Learn practical strategies for conducting internal investigations in Vietnam, from handling fraud probes to disciplinary actions.

Vietnam Briefing

When Transfer Pricing Documentation Is Required in Vietnam

05/13/2026

Exploring when transfer pricing documentation is required in Vietnam, how related-party relationships are identified, and the risk indicators that may attract scrutiny.

Vietnam Briefing

Vietnam’s Special Consumption Tax Regime in 2026: Key Compliance Highlights

05/11/2026

Vietnam’s revised Special Consumption Tax regime, anchored by the 2025 SCT Law and amended in April 2026, introduces updated SCT rates and fixed tax components, and clarifies exemptions and compliance procedures for businesses.

ASEAN Briefing

ASEAN Briefing

Corporate Tax Considerations for Foreign-Owned Companies in Malaysia

05/27/2026

Malaysia’s corporate tax framework affects profitability, repatriation efficiency, transfer pricing exposure, incentive eligibility, and long-term ASEAN expansion planning for foreign-owned companies.

ASEAN Briefing

Transfer Pricing and Related-Party Transaction Strategies for Foreign Investors in Malaysia

05/27/2026

Explore transfer pricing structures, documentation requirements, royalty payments, intercompany financing, and IRBM compliance risks for foreign-owned companies operating in Malaysia.

ASEAN Briefing

How Singapore’s Financial Reporting Framework Aligns with IFRS

05/21/2026

Foreign investors establishing operations in Singapore must structure accounting, audit, tax, and financial reporting systems to support compliance, financing, and regional expansion.

ASEAN Briefing

Why Business Expenses Become Non-Deductible Under Vietnam Tax Rules

05/18/2026

Foreign-invested companies in Vietnam may face corporate income tax exposure where invoice compliance, payroll reporting, intercompany charges, payment structures, and financing arrangements fail to satisfy deductibility requirements.

ASEAN Briefing

When Foreign-Owned Companies Require a Statutory Audit in Singapore

05/13/2026

Statutory audits are becoming increasingly important for foreign-owned companies in Singapore as financing activities, investor reporting, and group governance requirements shape transaction readiness, regulatory exposure, and business credibility.

ASEAN Briefing

Chart of Accounts and Bookkeeping Standards for PT PMAs in Indonesia

05/12/2026

Chart of accounts and bookkeeping structure directly affect tax compliance, VAT reporting, payroll administration, and financial reporting for PT PMAs operating in Indonesia.

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