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Tax & Accounting

China Briefing

China Briefing

China Tax Authority Requests Self‑Inspection of Overseas Income for the Past Three Years

01/22/2026

China is moving from CRS information exchange to active overseas income tax enforcement. For foreign tax residents in China, proactive compliance now matters more than complex structuring.

China Briefing

China Manufacturing Tracker

01/20/2026

Our tracker provides continuous updates on key economic and growth indicators in China’s manufacturing industry. The data for 2025 full year has now been updated.

China Briefing

Understanding Permanent Establishment in China - A Guide for Foreign Companies

01/08/2026

Understanding permanent establishment status is key to determining whether a non-resident company is liable to pay tax on income under China's network of double taxation agreements.

China Briefing

China Monthly Tax Brief: December 2025

01/07/2026

In this China Monthly Tax Brief for December 2025, we highlight key taxation developments relevant to businesses.

China Briefing

China Issues Updated Rules on Tax Deduction for Advertising and Promotion Expenses

12/30/2025

China has renewed its existing rules on the pre‑tax deduction of advertising and promotion expenses with no substantive changes. The policy extension will apply from January 1, 2026 through December 31, 2027.

China Briefing

Comprehensive Evaluation during Budget Review: A Practical Case Study

12/24/2025

A professional budget evaluation is far more than checking numbers—it is a strategic assessment from assumptions to risks. This article provides a structured framework for reviewing investment requests to ensure resources are allocated wisely.

India Briefing

India Briefing

US Parent-India Subsidiary: Transfer Pricing and Intercompany Agreements

01/22/2026

US parent companies with subsidiaries in India face heightened transfer pricing scrutiny when intercompany agreements, operational reality, and financial outcomes do not align. Ensuring documentation consistently reflects the Indian subsidiary’s role and value creation is critical to managing audit and dispute risk.

India Briefing

Tiger Global-Flipkart Tax Dispute: A Landmark Test of India’s Anti-Avoidance Regime

01/19/2026

On January 15, 2026, the Supreme Court of India reaffirmed the country’s substance-over-form doctrine in the Tiger Global-Flipkart case, confirming that tax authorities may deny treaty benefits under GAAR even where valid TRCs are in place. For foreign investors, the ruling underscores the importance of establishing genuine commercial substance.

India Briefing

An Introduction to Doing Business in India 2026 - New Publication Out Now

01/07/2026

The 2026 edition of 'An Introduction to Doing Business in India' provides practical insights for foreign firms and investors navigating India’s fast-evolving market, covering key policy developments and essential legal and operational areas such as company incorporation, taxation, audit, and HR and payroll.

India Briefing

Claiming DTAA Benefits in India: What Every NRI Must Know to Reduce Tax Liability

12/29/2025

Learn how India’s Double Taxation Avoidance Agreement (DTAA) framework enables non-resident Indians (NRIs) to reduce tax exposure, minimize excess TDS, and avoid double taxation, along with the required documentation and compliance steps.

India Briefing

India-France Tax Treaty Update Favors Long-Term Investors, Expands Capital Gains Rights

12/15/2025

India and France have agreed to revise their bilateral tax treaty. The proposed changes include differentiated dividend withholding rates based on shareholding thresholds, narrowing the scope of taxation on technical service fees, etc.

India Briefing

Bank Account Freeze Under GST: Legal Remedies and Business Continuity Steps

12/03/2025

Understand when and why Goods and Services Tax (GST) authorities freeze bank accounts, the legal process under Section 83 of the CGST Act, 2017, and how companies can manage risks and respond effectively.

Vietnam Briefing

Vietnam Briefing

Preparing for Vietnam’s Special Consumption Tax Changes in 2026: Key Compliance Highlights

01/28/2026

Vietnam applies new Special Consumption Tax rules from January 1, 2026, detailing key changes and compliance impacts for businesses.

Vietnam Briefing

Vietnam Abolishes Business License Tax from 2026

01/27/2026

Vietnam official abolishes the business license tax (BLT), effective January 1, 2026, to reduce compliance costs and promote business growth.

Vietnam Briefing

Understanding Key Indirect and International Taxes in Vietnam

01/20/2026

We outline the key indirect taxes and highlight several international tax considerations applicable in Vietnam.

Vietnam Briefing

Understanding Functional Currency in Vietnam’s Accounting Regime

01/09/2026

Vietnam’s Circular 99 clarifies how enterprises determine, change, and translate functional currency, including VND reporting and disclosure requirements.

Vietnam Briefing

Administrative Penalties for Tax and Invoice Violations in Vietnam

01/05/2026

Effective from January 16, 2026, Decree 310/2025 significantly overhauls Vietnam's administrative penalties for tax and invoice violations.

Vietnam Briefing

Vietnam’s Tax and Accounting Updates for Businesses in 2026

12/31/2025

Recent regulatory updates on Vietnam's tax and accounting affect foreign firms, requiring timely preparation for implementation.

ASEAN Briefing

ASEAN Briefing

How to Reduce Withholding Tax on Cross-Border Payments in the Philippines

01/27/2026

Foreign companies operating in the Philippines must manage withholding tax risks through proper documentation, treaty compliance, and structured advisory support.

ASEAN Briefing

Managing Group Reporting and Consolidation from Vietnam

01/20/2026

Foreign investors in Vietnam should plan group reporting early, as accounting and reporting risks become group-level issues.

ASEAN Briefing

Withholding Tax Treatment for Cross-Border Payments in Singapore

01/15/2026

Foreign investors should assess how withholding tax applies to cross-border payments in Singapore, including rates, treaty risk, and issues that affect cost and compliance.

ASEAN Briefing

Profit Repatriation from Indonesia: Tax, Timing, and Execution Considerations

01/13/2026

Foreign investors repatriating profits from Indonesia must manage tax exposure, timing, and execution risks to ensure predictable cash outcomes.

ASEAN Briefing

Transfer Pricing in Cambodia: What Foreign Investors Need to Get Right Before Revenue Scales

01/12/2026

Foreign investors in Cambodia should align transfer pricing with real operations early to reduce audit friction and avoid repatriation delays as revenue grows.

ASEAN Briefing

VAT Registration, E-Faktur, and Ongoing Compliance in Indonesia for Foreign Investors

01/09/2026

Foreign investors operating in Indonesia face VAT obligations tied to e-Faktur, monthly reporting, and ongoing compliance requirements.

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