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Tax & Accounting

China Briefing

China Briefing

Understanding Permanent Establishment in China - A Guide for Foreign Companies

01/08/2026

Understanding permanent establishment status is key to determining whether a non-resident company is liable to pay tax on income under China's network of double taxation agreements.

China Briefing

China Monthly Tax Brief: December 2025

01/07/2026

In this China Monthly Tax Brief for December 2025, we highlight key taxation developments relevant to businesses.

China Briefing

China Issues Updated Rules on Tax Deduction for Advertising and Promotion Expenses

12/30/2025

China has renewed its existing rules on the pre‑tax deduction of advertising and promotion expenses with no substantive changes. The policy extension will apply from January 1, 2026 through December 31, 2027.

China Briefing

Comprehensive Evaluation during Budget Review: A Practical Case Study

12/24/2025

A professional budget evaluation is far more than checking numbers—it is a strategic assessment from assumptions to risks. This article provides a structured framework for reviewing investment requests to ensure resources are allocated wisely.

China Briefing

An Introduction to Doing Business in China 2026 - New Publication Out

12/23/2025

Doing Business in China 2026 is out now and available for free download! It is designed to guide new and established investors in China with updated policy changes.

China Briefing

China Passed VAT Law Implementation Regulations: A Snapshot for FIEs

12/22/2025

China Draft VAT Implementation Regulations will reshape tax certainty for foreign-invested enterprises, streamlining compliance, cash flow, and cross-border trade planning.

India Briefing

India Briefing

An Introduction to Doing Business in India 2026 - New Publication Out Now

01/07/2026

The 2026 edition of 'An Introduction to Doing Business in India' provides practical insights for foreign firms and investors navigating India’s fast-evolving market, covering key policy developments and essential legal and operational areas such as company incorporation, taxation, audit, and HR and payroll.

India Briefing

Claiming DTAA Benefits in India: What Every NRI Must Know to Reduce Tax Liability

12/29/2025

Learn how India’s Double Taxation Avoidance Agreement (DTAA) framework enables non-resident Indians (NRIs) to reduce tax exposure, minimize excess TDS, and avoid double taxation, along with the required documentation and compliance steps.

India Briefing

India-France Tax Treaty Update Favors Long-Term Investors, Expands Capital Gains Rights

12/15/2025

India and France have agreed to revise their bilateral tax treaty. The proposed changes include differentiated dividend withholding rates based on shareholding thresholds, narrowing the scope of taxation on technical service fees, etc.

India Briefing

Bank Account Freeze Under GST: Legal Remedies and Business Continuity Steps

12/03/2025

Understand when and why Goods and Services Tax (GST) authorities freeze bank accounts, the legal process under Section 83 of the CGST Act, 2017, and how companies can manage risks and respond effectively.

India Briefing

Forensic Accounting in India: Fraud Prevention and Risk Management for Businesses

11/27/2025

Discover how forensic accounting can protect businesses from financial and cyber risks, strengthen governance, and support strategic due diligence in India.

India Briefing

How Global Companies Leverage Offshore Accounting for Scale & Speed

11/10/2025

Discover how global companies leverage offshore accounting to reduce costs, enhance compliance, and accelerate financial transformation.

Vietnam Briefing

Vietnam Briefing

Understanding Functional Currency in Vietnam’s Accounting Regime

01/09/2026

Vietnam’s Circular 99 clarifies how enterprises determine, change, and translate functional currency, including VND reporting and disclosure requirements.

Vietnam Briefing

Administrative Penalties for Tax and Invoice Violations in Vietnam

01/05/2026

Effective from January 16, 2026, Decree 310/2025 significantly overhauls Vietnam's administrative penalties for tax and invoice violations.

Vietnam Briefing

Vietnam’s Tax and Accounting Updates for Businesses in 2026

12/31/2025

Recent regulatory updates on Vietnam's tax and accounting affect foreign firms, requiring timely preparation for implementation.

Vietnam Briefing

Capital Transfer Taxation and Exclusions Under Decree 320: A Practical Guide

12/30/2025

We explain Vietnam's application of corporate income tax (CIT) to capital transfers under Decree No. 320/2025/ND-CP

Vietnam Briefing

Updated CIT Compliance in Vietnam: Key Provisions of Decree 320/2025

12/19/2025

Decree No. 320/2025/ND-CP signifies a thorough overhaul of Vietnam’s corporate income tax system, clearly defining rules on the scope of taxpayers, withholding responsibilities, capital transfers, and incentives.

Vietnam Briefing

Vietnam’s New VAT Law in 2026: Key Compliance Guidance

12/15/2025

We review the latest updates to Vietnam's Value-Added Tax (VAT) Law, aimed at supporting business recovery after the typhoon season and resolving the current bottleneck in VAT refunds.

ASEAN Briefing

ASEAN Briefing

Profit Repatriation from Indonesia: Tax, Timing, and Execution Considerations

01/13/2026

Foreign investors repatriating profits from Indonesia must manage tax exposure, timing, and execution risks to ensure predictable cash outcomes.

ASEAN Briefing

Transfer Pricing in Cambodia: What Foreign Investors Need to Get Right Before Revenue Scales

01/12/2026

Foreign investors in Cambodia should align transfer pricing with real operations early to reduce audit friction and avoid repatriation delays as revenue grows.

ASEAN Briefing

VAT Registration, E-Faktur, and Ongoing Compliance in Indonesia for Foreign Investors

01/09/2026

Foreign investors operating in Indonesia face VAT obligations tied to e-Faktur, monthly reporting, and ongoing compliance requirements.

ASEAN Briefing

How Foreign-Owned Companies Can Use Loss Carryforwards and Group Relief in Malaysia

01/02/2026

Foreign investors evaluating Malaysia should understand how loss carryforwards and group relief affect structuring, cash flow, and returns.

ASEAN Briefing

How Branch Profit Remittance Tax Applies to Foreign Entities in Vietnam

12/30/2025

Vietnam does not impose a branch profit remittance tax and instead applies corporate income tax and profit remittance rules.

ASEAN Briefing

Dividends, Royalties, or Fees: Profit Repatriation in Malaysia

12/19/2025

Foreign investors repatriating profits from Malaysia should assess dividends, royalties, and service fees against audit risk.

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