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Tax & Accounting

China Briefing

China Briefing

China Monthly Tax Brief: August 2025

09/05/2025

In this monthly China tax brief for August 2025, we spotlight significant taxation policies and measures for businesses.

China Briefing

China VAT Rebate Policy Updates Effective September 2025: Key Changes and Impacts

08/28/2025

China has narrowed VAT rebate eligibility in 2025 to boost fiscal revenue. Learn which industries qualify and how the changes impact businesses.

China Briefing

2025 GBA IIT Subsidy Application Kickstarted in Guangzhou

08/20/2025

The 2025 GBA IIT subsidy application in Guangzhou is live. Find out how foreign talents can claim rebates before the October 20 deadline.

China Briefing

China Manufacturing Tracker 2025

08/15/2025

Our tracker provides continuous updates on key economic and growth indicators in China’s manufacturing industry. The data for July 2025 has now been updated.

China Briefing

China’s Draft VAT Implementation Regulations: A Snapshot for FIEs

08/14/2025

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

China Briefing

China Monthly Tax Brief: July 2025

08/08/2025

In this monthly China tax brief for July 2025, we spotlight significant taxation policies and measures for businesses.

India Briefing

India Briefing

India's GST Overhaul: What Goods Become Cheaper and What Gets Costlier

09/12/2025

India’s GST Council has overhauled the indirect tax system, cutting rates on essentials, healthcare, agriculture, and consumer goods while simplifying slabs into 5%, 18%, and a new 40% de-merit rate. We explore how the new GST structure impacts consumers and businesses.

India Briefing

GST Rate Changes in India Effective September 2025: Tax Advisory for Foreign Investors

09/09/2025

India has revised GST rates effective September 22, 2025. Key compliance changes for foreign investors include ITC rules, import taxes, refunds, and GSTAT reforms.

India Briefing

GST Rate Revisions for Services: What Businesses Need to Know

09/04/2025

India’s GST Council has introduced a new two-rate framework for services in 2025 – 5 percent without ITC or 18 percent with ITC. Cheaper insurance, wellness, and job work services bring consumer relief, while higher GST on petroleum, outsourcing, and transport will impact businesses.

India Briefing

TDS Rules for Payments to NRIs and Foreign Companies in India: An Explainer

08/25/2025

Explore Section 195 of India’s Income Tax Act, 1961, which requires tax deducted at source (TDS) on payments to non-residents—an essential compliance step for businesses in cross-border dealings such as royalties, interest, and technical services.

India Briefing

India's New Income Tax Act, 2025 Notified: Key Changes and Implementation Timeline

08/22/2025

India has formally notified the Income Tax Act, 2025, marking a major overhaul of the country’s direct tax regime. Scheduled to take effect from April 1, 2026, the new law replaces the Income-tax Act of 1961.

India Briefing

New Financial Rules in India Effective July 1, 2025: What Businesses Need to Know

08/21/2025

India is introducing key financial rules from July 1, 2025, including mandatory Aadhaar for new PAN cards, stricter GST return rules, and an extended ITR filing deadline. Learn how these updates can affect businesses and taxpayers.

Vietnam Briefing

Vietnam Briefing

Global Minimum Tax Implementation in Vietnam: Key Features of Decree 236

09/05/2025

We outlines key provisions of Vietnam's Decree No. 236/2025/ND-CP, which guides the country's global minimum tax (GMT) implementation.

Vietnam Briefing

E-Invoice Compliance in 2025: Regulations, Requirements, and Best Practices

08/08/2025

Vietnam mandates the use of electronic invoice (e-invoice) for all taxpayers. This article provides essential guidance and notes the step-by-step compliance requirements for businesses implementing e-invoicing.

Vietnam Briefing

Vietnam’s Customs Procedures in 2025: Key Updates and Compliance

08/04/2025

Vietnam has introduced major changes to its customs procedures and import-export tax policies through new policies, aiming to simplify customs procedures and offer incentives to investors and businesses engaged in cross-border trade.

Vietnam Briefing

Vietnam Updates Special Consumption Tax System: New Compliance in 2026

07/23/2025

On June 14, 2025, Vietnam’s National Assembly passed the 2025 Law No. 66/2025/QH15 on Special Consumption Tax (SCT) to address remaining issues and resolve inconsistencies and overlaps with other regulations.

Vietnam Briefing

Update Your Company Address After Vietnam’s Provincial Merger: A Brief Guide

07/04/2025

We explain what companies need to do regarding address updates for legal compliance following Vietnam’s provincial merger.

Vietnam Briefing

Vietnam’s New VAT Law: Key Compliance Guidance

07/01/2025

We examine the latest updates to Vietnam's Value-Added Tax (VAT) regime, effective on July 1, 2025. Recent clarifications outline several key adjustments and their implications under the new VAT law, including changes to compliance requirements for businesses.

ASEAN Briefing

ASEAN Briefing

Weighing Risks and Returns: Cambodia’s Capital Gains Tax Is Fully in Force

09/11/2025

Cambodia’s 20% capital gains tax now applies to assets and property, reshaping investor returns and demanding careful planning.

ASEAN Briefing

Tax Incentive Requirements for Family Offices in Singapore: What’s New in 2025

08/22/2025

We demonstrate the key requirements to qualifying for income tax exemption for family offices in Singapore.

ASEAN Briefing

Maximizing Malaysia’s Tax and Investment Incentives: What Foreign Investors Should Know

08/19/2025

Discover how foreign investors can unlock Malaysia’s PS, ITA, RA, MD, and DESAC incentives to cut effective tax rates.

ASEAN Briefing

Withholding Tax in Vietnam: How to Handle Cross-Border Payments

08/15/2025

Learn how Vietnam’s withholding tax applies to dividends, royalties, interest, and services, and how to reduce exposure with DTAs.

ASEAN Briefing

How Foreign Investors Can Use Malaysia’s Double Taxation Agreements

08/12/2025

Malaysia’s DTAs cut withholding taxes, prevent double taxation, and help foreign investors boost returns on cross-border income.

ASEAN Briefing

Transfer Pricing in Singapore: Compliance and Strategy for Foreign Investors

08/08/2025

Ensure compliance with Singapore’s transfer pricing rules while optimizing tax outcomes and protecting cross-border profits.

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