Tax & Accounting

China Briefing

China Briefing

E-Invoicing in China 2023: Expansion of the Fully Digitalized E-Fapiao Program (Updated)


We discuss the expansion of e-invoicing in China as the digital e-fapiao program widens its pilot roll-out with unique features.

China Briefing

China Joins Apostille Convention, Simplifying the Use of Foreign Documents


China's accession to the Convention simplifies authentication procedures required to use foreign documents for administrative matters in China.

China Briefing

Preparing for China’s Annual CIT Filing: How to Deal with Book-Tax Differences


Book-tax difference management is a key aspect of annual CIT filing in China, which businesses need to handle to avoid unnecessary penalties.

China Briefing

Hong Kong Budget 2023-24: Speedy Recovery and the Path to Normalcy


The Hong Kong Budget 2023-24 announced key measures targeting a speedy path to economic normalcy for the city as borders reopen for business.

China Briefing

China Fully Implements New IPO Rules – Understanding the Registration-Based Mechanism for Public Listings (Updated)


China is reforming its IPO system and expanding the registration-based mechanism to more exchanges. We discuss the impact on companies and investors.

China Briefing

Preparing for China's Annual CIT Filing: Have You Exhausted All CIT Incentives?


The annual CIT reconciliation is a good chance of the year for companies to examine if they have exhausted all possible tax incentives. In this article, we introduce the major CIT incentives offered in China

India Briefing

India Briefing

New Debt Mutual Fund Rules in India to Take Effect on April 1, 2023


From FY 2023-24, investors in debt mutual funds in India will no longer have the advantage of long-term capital gains tax.

India Briefing

PAN Application Procedure in India: A Step-by-Step Guide


In India, the 10-character alphanumeric PAN, which stands for permanent account number, is imperative for locals as well as foreign nationals and investors doing business in the country.

India Briefing

A Guide to Popular Income Tax-Saving Investment Options in India


Here are a few popular investment options in India for income tax saving under the old tax regime under Sections 80C, 80CCC, and 80CCD (1).

India Briefing

Old vs New Tax Regime in India: How to Choose the Right Tax Option


We discuss the old and new tax regimes and the proposed changes in the Union Budget 2023-24 to assist taxpayers in making an informed choice.

India Briefing

India’s Union Budget for 2023-24: Key Highlights


India's Union Budget 2023-24, announced February 1, promotes infrastructure growth, green industry, and makes changes to the new tax regime. We report the major highlights.

India Briefing

India’s Tax Compliance Calendar for Businesses for January-March 2023


As India prepares to enter last quarter of FY 2023, we list the due dates and key forms for tax compliances for January-March 2023 period.

Vietnam Briefing

Vietnam Briefing

Compliance, Labor, and Tax Due Dates in Vietnam (2023)


Here’s a list of all the key compliance, labor, and tax due dates in Vietnam.

Vietnam Briefing

Foreign Contractor Tax in Vietnam: A Complete Guide for 2023


Vietnam’s foreign contractor withholding tax may affect your business if you’re working with a Vietnamese company or sub-contractor. Here’s how.

Vietnam Briefing

Special Consumption Tax in Vietnam (2023)


Special consumption tax in Vietnam applies to the production or importation of specific goods and the provision of certain services.

Vietnam Briefing

Vietnam’s E-invoice Implementation: Prepare for July 2022


Vietnam will implement mandatory e-invoicing from July 2022. Businesses are advised to prepare during the transition period to remain compliant.

Vietnam Briefing

Vietnam Extends CIT, VAT, Land Rent Payment to Aid Business Recovery


Vietnam Briefing discusses Decree 34 on the extension of CIT, VAT, PIT, and land rental payments for businesses affected by the pandemic.

Vietnam Briefing

Tax, Accounting, and Audit in Vietnam 2022 - New Publication from Dezan Shira & Associates


Tax, Accounting, and Audit in Vietnam 2022, the latest publication from Dezan Shira & Associates, is out now and available for download.

ASEAN Briefing

ASEAN Briefing

Tax Incentives Under Malaysia’s Budget 2023


Malaysia's 2023 Budget offers enhanced tax incentives for key industries such as aerospace, shipbuilding, electric vehicles, and electronics.

ASEAN Briefing

Malaysia Budget 2023: Changes to Corporate and Individual Tax Regimes


Malaysia’s Budget for 2023 has changed the country’s corporate and individual tax regimes.

ASEAN Briefing

How to File Your Individual Tax Returns in Indonesia


Taxpayers in Indonesia must file their tax returns by March 31. This can be done online or through a registered tax office.

ASEAN Briefing

How to Obtain Tax Incentives for Investments in Indonesia’s Marine and Fisheries Sectors


Indonesia offers a variety of income tax incentives for investors that invest in its marine and fisheries industries. Here are the criteria.

ASEAN Briefing

A Guide to Taxation in Laos


All companies incorporated under Lao law will be subject to corporate income tax, value-added tax, and personal income tax.

ASEAN Briefing

A Guide to Taxation in Vietnam


All taxes in Vietnam are imposed at the national level; there are no local, city, or provincial taxes.

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