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Tax & Accounting

China Briefing

China Briefing

April-May Hong Kong Tax Compliance: A Practical Checklist for Businesses

04/29/2026

Many businesses struggle to manage April-May tax compliance calendars, especially with mandatory iXBRL and MNE e filing. This checklist breaks down what to file, when to file, and how to stay compliant without last minute stress.

China Briefing

As a Foreign Company, Do I Need to Make Annual CIT Filing in China?

04/28/2026

Annual CIT filing obligations for foreign companies in China can apply even without profits or a formal entity. This article explains who must file, the key deadlines for 2026, and how PE risks can impact tax obligations.

China Briefing

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

04/24/2026

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 Manufacturing Tracker 2026

04/17/2026

Our tracker provides continuous updates on key economic and growth indicators in China’s manufacturing industry. The data for March 2026 has now been updated.

China Briefing

Beyond Compliance: How to Approach Hong Kong’s 2026 Profits Tax Return

04/16/2026

The IRD issued 270,000 Profits Tax Returns April 1, 2026, marking a landmark shift to mandatory digital filing. This guide covers who must e-file, key deadlines, iXBRL requirements, and practical steps to ensure compliance.

China Briefing

Hong Kong Strengthens AEOI Framework with 2026 Amendment Bill

04/08/2026

Hong Kong has gazetted the Inland Revenue (Amendment) (Automatic Exchange of Information) Bill 2026 to enhance its AEOI framework. The proposed changes further align the city with global tax transparency standards under the OECD’s Common Reporting Standard.

India Briefing

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.

India Briefing

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

04/28/2026

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

India’s New Income-tax Act: A Compliance Guide for Companies

04/27/2026

Starting FY 2026-27, businesses operating in India are required to comply with the Income-tax Act, 2025 and the Income-tax Rules, 2026. The new direct tax framework provides greater clarity on tax obligations and facilitates the transition to digital filing systems.

India Briefing

Labor Compliance Calendar for Liaison Offices in India (FY 2026–27)

04/22/2026

Liaison Offices (LOs) in India must follow the FY 2026-27 compliance calendar covering labor codes and the new income tax framework. Key requirements include RBI/FEMA reporting, quarterly TDS filings, and state-specific Shops & Establishments Act.

India Briefing

TDS Compliance & DTAA Optimization: A Guide to India’s Income-tax Act, 2025 for FY 2026-27

04/10/2026

A comprehensive guide to India’s new TDS regime in FY 2026-27 for businesses and foreign investors. Learn about withholding tax on debt, capital gains, and technical services under the Income-tax Act, 2025.

India Briefing

Income Tax Assessment in India (2025-26): Scrutiny Timelines & New Reassessment Rules

04/08/2026

Gain a clear understanding of the transition to the Income-tax Act, 2025, including the revised tax assessment framework, scrutiny timelines, and reassessment provisions.

Vietnam Briefing

Vietnam Briefing

Vietnam Revises Tax Framework: Key Changes to PIT, VAT, CIT, and SCT

04/30/2026

Vietnam amends major tax laws covering PIT, VAT, CIT, and SCT. Learn key changes and what businesses must do to stay compliant.

Vietnam Briefing

Understanding Vietnam’s Tax Withholding Framework for Foreign E-Commerce Platforms

04/22/2026

As Vietnam’s digital economy expands, tax authorities are strengthening oversight of income generated through foreign e-commerce platforms.

Vietnam Briefing

Reporting Obligations of Foreign Enterprises in Vietnam: 2026 Compliance Calendar

04/02/2026

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

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

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. 

ASEAN Briefing

ASEAN Briefing

Beyond Capital Gains: Full Corporate Tax Exposure When Selling a Vietnam Subsidiary

05/04/2026

Selling a Vietnam subsidiary involves more than capital gains tax. Discover how tax structure, indirect transfers, and audit risks impact deal value.

ASEAN Briefing

Corporate Income Tax Filing in Singapore for Foreign Companies

05/01/2026

Learn when foreign companies must file corporate income tax in Singapore, key deadlines, tax rates, and how to avoid penalties and compliance risks.

ASEAN Briefing

Malaysia Sales and Service Tax Compliance: What Foreign Investors Must Get Right

04/29/2026

Avoid costly SST mistakes in Malaysia. Learn how foreign investors can manage tax exposure, protect margins, and stay compliant.

ASEAN Briefing

Intercompany Transactions in the Philippines: Managing Tax Exposure and Cross-Border Payments

04/28/2026

See how intercompany transactions in the Philippines affect tax cost, audit risk, and cash flow. Identify key triggers and avoid costly compliance issues.

ASEAN Briefing

Audit Thresholds in Vietnam: How Revenue, Profitability, and Loss Positions Affect Compliance Requirements

04/27/2026

Learn how revenue, profitability, and losses affect audit scope for foreign-invested companies in Vietnam, and how audit complexity increases with financial performance.

ASEAN Briefing

VAT on Cross-Border Digital and Service Transactions in Vietnam: What Foreign Businesses Must Get Right

04/21/2026

Foreign businesses face VAT exposure from the first transaction in Vietnam. Explore key risks, pricing implications, and structuring considerations.

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