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Tax & Accounting

China Briefing

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.

China Briefing

China Monthly Tax Brief: March 2026

04/03/2026

March 2026 saw intensive regulatory activity across China’s tax and customs regime, with new national and local policies reshaping incentive access and compliance expectations. FIEs should closely assess both emerging risks and streamlined opportunities arising from these reforms.

China Briefing

A Guide to Global Minimum Tax in Hong Kong – Compliance Requirements for MNEs (Part II)

04/03/2026

In-scope MNEs must designate filing entities, align GloBE calculations with local requirements, and secure Pillar Two Portal access ahead of the first deadlines.

China Briefing

China Manufacturing Tracker 2026

04/01/2026

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

China Briefing

Annual CIT Reconciliation in 2026: Key Areas to Focus

03/31/2026

China’s annual CIT reconciliation is one of the most important tax compliance obligations for businesses operating in the country. Filing accurately and early in 2026 can help companies reduce audit risk, avoid penalties, and optimize the use of available tax incentives.

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.

India Briefing

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.

India Briefing

OIDAR Compliance in India: GST Registration, NTOR Rules, and Key Risks for Digital Service Providers

04/07/2026

Supplying digital services to India? Even a single B2C transaction can trigger GST registration—understand OIDAR rules, NTOR risks, and compliance requirements.

India Briefing

India's Tax Compliance Deadlines for April & May

04/06/2026

FY 2026-27 represents a transition in India’s tax compliance calendar, with the new framework taking effect April 1. Businesses and investors face a dual-responsibility period: closing out obligations for the previous year under the old law while adopting new reporting structures for current transactions.

India Briefing

Transitioning From Form 10F to Form 41: New DTAA Compliance Under Income-tax Act, 2025

04/01/2026

DTAA relief in India now requires Form 41 under Section 159(8) of the Income-tax Act, 2025. Explore new documentation rules and tax residency certificate (TRC) mandates for non-residents.

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.

Vietnam Briefing

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. 

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

How Foreign Investors Should Prepare for an LHDN Tax Audit in Malaysia

04/10/2026

Learn how LHDN tax audits work in Malaysia, key risks for foreign investors, penalties up to 45%, and how to prepare defensible tax positions.

ASEAN Briefing

Vietnam Tax Rules on Software Licensing and Digital Services: What Foreign Contractors Need to Know

04/09/2026

Avoid costly tax mistakes on software contracts in Vietnam. Learn how FCT applies and how to structure deals to protect margins.

ASEAN Briefing

Malaysia’s New Manufacturing Incentives: How to Structure Your Investment Under the NIF in 2026

04/07/2026

Malaysia’s new NIF changes how incentives work. Learn how to qualify, avoid mistakes, and structure your manufacturing investment.

ASEAN Briefing

Vietnam Tax Loss Carryforward: When Profits Can Be Recovered

04/01/2026

Vietnam’s 5-year loss carryforward rule can delay or reduce profit recovery. Learn how timing and structure determine your tax outcome.

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.

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