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Tax & Accounting

China Briefing

China Briefing

Transfer Pricing Documentation in China: Common Pitfalls and Best Practices

06/18/2025

With completion deadlines approaching, this article identifies common mistakes in preparing local files and special issue files and offers guidance to ensure compliance.

China Briefing

China Transfer Pricing Documentation Deadline: Prepare Local File and Special Issue File by June 30

06/18/2025

As the June 30 deadline approaches, companies in China must ensure they have prepared the required local file and special issue file for 2024 related party transactions.

China Briefing

How Expats in Shenzhen Can Apply for the GBA IIT Subsidy in 2025?

06/06/2025

Shenzhen has kicked off the 2025 application process for the Greater Bay Area Individual Income Tax subsidy. The application window is open from June 1 to July 31. Here is everything you need to know.

China Briefing

China Monthly Tax Brief: May 2025

06/04/2025

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

China Briefing

The China+ Strategy: Cross-Border Restructuring for Supply Chain Resilience

05/27/2025

The latest issue of China Briefing Magazine, “The China+ Strategy: Cross-Border Restructuring for Supply Chain Resilience“, is now available as a complimentary download on the Asia Briefing Publication Store.

China Briefing

Additional Compliance After Completing China’s Annual CIT Filing

05/27/2025

Following the May 31 deadline for China’s annual CIT reconciliation, companies should prioritize the preparation and retention of supporting documents for potential inspections by the tax bureau.

India Briefing

India Briefing

Avoid Excess Tax Deductions in India: NRI Guide to Lower TDS Certificates

06/09/2025

NRIs earning income from India can apply for a lower or nil TDS certificate under Section 197 of the Income Tax Act, 1961, to avoid high default withholding rates. Learn about eligibility, documentation, and application procedures.

India Briefing

ITR Filing Deadline Pushed to September 15, 2025, Following Major Form Revisions

05/30/2025

India's tax authority has extended the ITR filing deadline to September 15, 2025. The extension follows key updates to ITR forms, including changes in capital gains reporting, revised LTCG exemptions, and form-specific enhancements.

India Briefing

India Reinstates RoDTEP Benefits for Exporters Effective June 1, 2025

05/28/2025

India will restore the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme for AA, EOU, and SEZ exporters effective June 1, 2025, aiming to boost trade competitiveness with a stable policy framework.

India Briefing

A Guide to India’s TDS Rates for FY 2025-26

04/23/2025

We explore India's updated tax deducted at source (TDS) rates and threshold changes for FY 2025–26 as per the Finance Act 2025, including detailed section-wise rates, compliance updates, and key tax reforms.

India Briefing

Understanding India’s Corporate Taxation Framework: Key Insights for Businesses

04/22/2025

As tax season approaches, understanding India’s evolving corporate tax rules is critical for both domestic and foreign businesses. Explore the latest corporate tax rates, compliance rules, dividend taxation, and international comparisons for Assessment Year 2025–26.

India Briefing

Corporate Taxation and Compliance Regime in India

04/14/2025

In this edition of India Briefing Magazine, we explore India's latest corporate tax framework, which offers a comprehensive set of provisions that cater to diverse business structures, industry sectors, and operational models.

Vietnam Briefing

Vietnam Briefing

Vietnam Government Extends 2% VAT Reduction on Specific Goods and Services till End of 2026

06/19/2025

The Vietnam government has agreed to extend the 2 percent VAT reduction on specific goods and services till the end of 2026.

Vietnam Briefing

Vietnam Updates E-Invoice Regime: Circular 32 and Key Highlights for June 2025

06/10/2025

We highlight the key points of Circular No. 32/2025/TT-BTC, which provides specific regulations for e-invoice application, along with the most notable changes for June 2025.

Vietnam Briefing

Vietnam Plans Special Policies for Private Sector: Tax Incentives and Barrier Removals

05/23/2025

On May 17, 2025, Vietnam introduced two resolutions that outline special mechanisms and policies to promote the development of the private economy, accompanied by an implementation plan aimed at relevant authorities.

Vietnam Briefing

Stuck in Vietnam? A Guide to Exit Delays Over Tax Obligations

05/22/2025

We examine the reasons authorities may temporarily restrict individuals from exiting Vietnam due to tax debts and outline key steps to help avoid these situations.

Vietnam Briefing

Certificate of Origin in Vietnam: A Brief Guide on C/O Application

05/20/2025

This article examines the various C/O types, their application processes, and the specific forms associated with different trade agreements to help businesses adopt the best C/O application methods.

Vietnam Briefing

Vietnam's Tax and Transfer Pricing Compliance: Key Updates in 2025

04/29/2025

This article outlines the key developments that stakeholders should be aware of in order to navigate Vietnam's tax and transfer pricing compliance effectively in 2025.

ASEAN Briefing

ASEAN Briefing

Taxation in Thailand: Navigating Corporate Tax, Incentives, and International Treaties

06/20/2025

A detailed overview of Thailand’s tax system covering corporate income tax, BOI incentives, VAT rules, tax treaties, and compliance for foreign businesses.

ASEAN Briefing

Malaysia Expands SST from July 1: What Businesses Should Know

06/16/2025

Malaysia’s SST expands on July 1, 2025, with new taxes on services and goods — here’s what businesses must do to stay compliant.

ASEAN Briefing

Transfer Pricing in Vietnam: A Guide for Foreign Investors

06/02/2025

Navigate Vietnam’s transfer pricing rules, strengthen compliance, and protect your foreign business from regulatory risks.

ASEAN Briefing

A Guide to Taxation in Vietnam - 2025 Update

06/02/2025

Stay updated on Vietnam’s 2025 tax system, including CIT, PIT, VAT, incentives, and compliance rules for foreign businesses.

ASEAN Briefing

Understanding Malaysia’s Tax on High Dividend Income

05/26/2025

Malaysia’s 2025 dividend tax reshapes how high-income investors manage compliance, calculations, and cross-border investment strategies.

ASEAN Briefing

Tax Compliance for Foreign Branch Offices Operating in Vietnam

05/22/2025

Foreign branch offices in Vietnam must comply with VAT changes, corporate tax, contractor tax rules, and updated reporting obligations.

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