As China fights the latest wave of COVID-19, we summarize the Shanghai tax incentives that businesses can enjoy during the current lockdown.
We answer frequently asked questions by expatriates on annual IIT reconciliation, when does it apply, and eligibility for tax refunds in China.
We discuss the methods of tax settlement available to expats completing their annual IIT reconciliation in China.
Manufacturing SMEs enjoyed US$39.1 billion in tax deferrals in March 2022. What China tax incentives are available for SMEs, and can they help boost growth?
China further increased its tax support for R&D investments in 2022, expanding super deduction on R&D expenditure to TSMEs. in an effort to encourage innovation, promote industrial upgrade, and strengthen the core competitiveness of the country.
We list major tax incentives in China to encourage technology innovation and share guidance on how to tap benefits listed in various preferential policies.
We list the new FY2022-23 guidelines for when 'complete scrutiny' of income tax returns in India is applicable and what mechanisms are used by tax officers.
In India, an individual’s income is taxed at graduated rates, depending on the person's duration of stay in India and their income level.
ITR-U allows taxpayers in India to update their tax returns filed for the fiscal years 2019-20 and 2020-21 along with payment of additional tax.
Regulatory ambiguity, high tax rates, and bureaucratic hurdles are discouraging the Indian virtual asset sector, even as Dubai is emerging as a crypto hub.
Taxation of cryptocurrency and virtual digital assets in India was announced in the Union Budget 2022-23 and have come in effect from April 1, 2022.
As FY 2022-23 is set to begin from April 1, we provide a list of income tax and financial changes applicable from April 1, 2022.
Tax, Accounting, and Audit in Vietnam 2022, the latest publication from Dezan Shira & Associates, is out now and available for download.
Vietnam approved the tax system reform strategy until 2030. Vietnam Briefing highlights the main features including various tax implementation strategies.
In this Q&A with Thang Vu, Tax at Dezan Shira & Associates, we look at PIT obligations of employers and employees, including deadlines to finalize PIT.
Vietnam Briefing discusses digital accounting in Vietnam, including trends, tools that are being used, and the government's push in digitizing the economy.
Vietnam's tax authorities launched a web portal for cross-border platforms to directly pay taxes. We explore the platform and steps for registering.
Vietnam Briefing outlines personal income tax regulations including submission deadlines, tax rates, and tax residency status.
We list the eligibility criteria, targeted industries, and tax incentives available for entities or individuals making investments into Thai startups.
Malaysia will continue to accept applications for tax incentives from pharmaceutical manufacturers until December 31, 2022.
Cambodia has officially delayed its planned implementation of capital gains tax to January 1, 2024.
The taxing of non-resident e-commerce and digital players in Laos is part of a continuing trend in ASEAN.
Thailand issued new incentives for its electric vehicles industry as part of its plans to become a production base for EVs in Southeast Asia.
In the first of our series covering Singapore’s 2022 budget, we look at the new tax measures impacting businesses and individuals in the city-state.