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Tax & Accounting

China Briefing

China Briefing

An Introduction to Doing Business in China 2026 - New Publication Out

12/23/2025

Doing Business in China 2026 is out now and available for free download! It is designed to guide new and established investors in China with updated policy changes.

China Briefing

China Passed VAT Law Implementation Regulations: A Snapshot for FIEs

12/22/2025

China Draft VAT Implementation Regulations will reshape tax certainty for foreign-invested enterprises, streamlining compliance, cash flow, and cross-border trade planning.

China Briefing

Tax Risks of Using Personal Vehicles for Business Purposes and Compliant Solutions

12/19/2025

Using personal vehicles for business purposes can create hidden tax risks for both employees and companies. This article explores why these risks arise and offers two compliant solutions.

China Briefing

Frequently Asked Questions in VAT Management in China

12/12/2025

This China VAT Q&A addresses practical compliance issues, from invoice issuance to input tax credits. These answers help businesses navigate VAT rules confidently.

China Briefing

Annual Compliance Requirements for Foreign NGOs in China

12/11/2025

Foreign NGOs in China must follow a strict annual compliance process involving activity plans, work reports, and inspections. Learn the key steps, risks, and strategies to ensure smooth compliance.

China Briefing

Annual Filing of Stamp Tax on Business Account Books before January 15: FAQs

12/10/2025

China taxpayers must complete stamp tax declaration and payment by January 15 if there has been an increase in tax items, such as "paid-in capital" and "capital reserve," in the 2025 business account books.

India Briefing

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.

India Briefing

Forensic Accounting in India: Fraud Prevention and Risk Management for Businesses

11/27/2025

Discover how forensic accounting can protect businesses from financial and cyber risks, strengthen governance, and support strategic due diligence in India.

India Briefing

How Global Companies Leverage Offshore Accounting for Scale & Speed

11/10/2025

Discover how global companies leverage offshore accounting to reduce costs, enhance compliance, and accelerate financial transformation.

India Briefing

Why India is Becoming the Offshore Accounting Hub for Global CPA Firms

11/03/2025

We explain why India – the world’s most established BPM/BPO market – has emerged as a preferred destination for offshore accounting.

India Briefing

Understanding India’s New HSN Code Guidebook 2025

10/28/2025

India’s HSN Code Guidebook (2025) introduces a unified product classification framework under GST 2.0 and Customs, mapping approximately 12,000 HSN codes to align with internal customs standards and enhance trade compliance.

Vietnam Briefing

Vietnam Briefing

Updated CIT Compliance in Vietnam: Key Provisions of Decree 320/2025

12/19/2025

Decree No. 320/2025/ND-CP signifies a thorough overhaul of Vietnam’s corporate income tax system, clearly defining rules on the scope of taxpayers, withholding responsibilities, capital transfers, and incentives.

Vietnam Briefing

Vietnam’s New VAT Law in 2026: Key Compliance Guidance

12/15/2025

We review the latest updates to Vietnam's Value-Added Tax (VAT) Law, aimed at supporting business recovery after the typhoon season and resolving the current bottleneck in VAT refunds.

Vietnam Briefing

Vietnam’s IFRS Sustainability Terminology Translation: Why It Matters

12/09/2025

The recent introduction of Vietnamese IFRS sustainability terminology aligns Vietnam's accounting practices with global standards.

Vietnam Briefing

Circular 99: What Vietnam’s New Accounting Regime Means for IFRS Alignment

12/08/2025

Vietnam’s accounting regime has recently been revised to give companies more flexibility and independence in structuring accounting processes.

Vietnam Briefing

Coca-Cola’s Tax Lawsuit: Transfer Pricing Risk Consideration for Business in Vietnam

12/05/2025

Vietnam’s tax authority is intensifying scrutiny of related-party transactions, as seen in the recent Coca-Cola case. Learn how shifting transfer pricing regulations and deeper audit reviews will shape compliance obligations for multinationals.

Vietnam Briefing

Vietnam VAT Rates and Applicability in 2025: A Brief Guide

12/01/2025

For business owners or investors, understanding Vietnam's Value Added Tax (VAT) system is crucial for compliance and strategic planning in the Vietnamese market.

ASEAN Briefing

ASEAN Briefing

Dividends, Royalties, or Fees: Profit Repatriation in Malaysia

12/19/2025

Foreign investors repatriating profits from Malaysia should assess dividends, royalties, and service fees against audit risk.

ASEAN Briefing

Repatriating Profits from Singapore: Dividends vs Royalties vs Service Fees

12/09/2025

Foreign investors assess dividends, royalties, and service fees to repatriate profits from Singapore while managing tax, substance, and treaty exposure.

ASEAN Briefing

Understanding Withholding Tax on Royalties, Dividends, And Service Fees in The Philippines

12/04/2025

Withholding tax affects dividends, royalties, and service fees for foreign investors in the Philippines, shaping rates, risks, and compliance.

ASEAN Briefing

Understanding Vietnam Accounting Standards (VAS) for Foreign Companies

12/02/2025

Foreign companies must follow Vietnam Accounting Standards for statutory reporting. See how VAS affects compliance, audits, and IFRS alignment.

ASEAN Briefing

When Expatriates Qualify for Malaysian Tax Residency

11/27/2025

Expatriate residency in Malaysia affects tax cost, sourcing rules, and compliance. Learn how foreign investors can set the correct residency position.

ASEAN Briefing

E-Commerce Tax Compliance in Malaysia for Foreign Businesses

11/24/2025

Foreign businesses selling into Malaysia should understand how corporate income tax, withholding tax, and DTAs apply to cross-border e-commerce activity.

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