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Tax & Accounting

China Briefing

China Briefing

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

03/23/2026

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

How Can Expats Complete Annual IIT Reconciliation in China?

03/23/2026

Foreign individuals in China must complete annual IIT reconciliation if they meet residency thresholds. This article explains the main reconciliation methods and practical considerations for expatriates.

China Briefing

China Monthly Tax Brief: February 2026

03/11/2026

China monthly tax brief February 2026 highlights a pivotal month shaped by the rollout of the new VAT Law and a surge of aligning tax policies. New incentives, compliance signals, and special zone updates together redefine China’s evolving tax environment.

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.

India Briefing

India Briefing

India’s Modern Gratuity Regime: Calculation, Taxation, and Statutory Compliance

03/23/2026

Understand gratuity in India for FY 2026–27, including eligibility, calculation under the Code on Wages, and tax treatment under the Income-tax Act, 2025 and Rules, 2026, with exemptions and relief provisions.

India Briefing

Rethinking Payroll Under India's Income Tax Rules 2026: Employer Accountability in Salary and TDS

03/23/2026

Ensure your payroll is compliant with India’s Income Tax Rules, 2026, effective April 1. Learn more about new TDS norms, HRA documentation, and perquisite valuation under the Income-tax Act, 2025.

India Briefing

CBDT Notifies Income-tax Rules 2026: What Companies & Foreign Investors Must Know

03/20/2026

India has notified the Income-tax Rules, 2026, introducing enhanced norms, clearer capital gains provisions, etc. Businesses should review the new framework and strengthen documentation needs to ensure compliance and effectively manage tax risks.

India Briefing

Virtual CFO Services in India: A Strategic Finance Solution for Foreign Investors and Growing Businesses

03/17/2026

Discover how Virtual CFO services in India help foreign investors and growing businesses manage compliance, improve financial visibility, and scale efficiently.

India Briefing

India Updates AS-22 to Align with OECD Pillar Two: Key Accounting and Tax Implications for Multinationals

03/17/2026

India’s Ministry of Corporate Affairs has introduced a key accounting exemption under AS-22 allowing companies to avoid recognizing deferred tax linked to the OECD Pillar Two Model Rules. The move simplifies financial reporting while requiring companies to disclose their potential exposure to the new global minimum tax framework.

India Briefing

India Tax Deadline: Foreign Tax Credit Claims for FY 2024–25 Due by March 31, 2026

03/13/2026

Indian taxpayers earning foreign income must file Form 67 by March 31, 2026 to claim foreign tax credit for FY 2024–25. Learn who must file and how to comply.

Vietnam Briefing

Vietnam Briefing

Tax Obligations for Resident and Non-Resident Property Owners in Vietnam

03/23/2026

Foreign property owners in Vietnam, both resident and non-resident, are required to adhere to the same tax regulations as Vietnamese citizens.

Vietnam Briefing

Reporting Obligations of Foreign Enterprises in Vietnam: 2026 Compliance Calendar

03/18/2026

We review the Vietnam compliance calendar to see the key reporting obligations for foreign-invested enterprises in March 2026.

Vietnam Briefing

Q&A: 2025 Personal Income Tax Finalization in Vietnam

03/13/2026

We touch on some frequently asked questions on the personal income tax (PIT) finalization obligations of employers and employees in Vietnam, including deadlines.

Vietnam Briefing

APAs in Vietnam: How Businesses Can Manage Transfer Pricing Risks

03/12/2026

Explore reforms that renew attention on advance pricing agreements (APAs) for transfer pricing risk management in Vietnam. 

Vietnam Briefing

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

03/04/2026

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

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.

ASEAN Briefing

ASEAN Briefing

Malaysia Withholding Tax Risks for Cross-Border Payments

03/26/2026

Foreign investors making cross-border payments in Malaysia may face withholding tax obligations. Learn the rates, treaty relief, and compliance risks.

ASEAN Briefing

Calculating Taxable Profit in Vietnam for Foreign-Invested Companies

03/25/2026

Learn how Vietnam calculates taxable profit for foreign-invested companies, including deductible expenses, depreciation rules, and tax compliance requirements.

ASEAN Briefing

Vietnam Foreign Contractor Tax Explained: A Guide for Cross-Border Payments

03/20/2026

Assess Vietnam’s foreign contractor tax on cross-border payments, including rates, risks, and structuring considerations for foreign investors.

ASEAN Briefing

Indonesia Corporate Income Tax Framework for Foreign-Owned Companies

03/18/2026

Learn how foreign companies can structure operations in Indonesia to manage corporate tax, reduce withholding exposure, and secure available incentives.

ASEAN Briefing

Capital Gains Tax on Share Transfers in Vietnam: Investor Exit Considerations

03/13/2026

Foreign investors exiting Vietnam through share transfers may face corporate or personal income tax. Understand rates, indirect transfers, and treaty relief.

ASEAN Briefing

Personal Income Tax Filing in Thailand: What Expats Need to Know

03/11/2026

Foreign professionals in Thailand should review personal income tax filing requirements, residency thresholds, deductions, and foreign income rules to assess their tax exposure.

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