We discuss the expansion of e-invoicing in China as the digital e-fapiao program widens its pilot roll-out with unique features.
China's accession to the Convention simplifies authentication procedures required to use foreign documents for administrative matters in China.
Book-tax difference management is a key aspect of annual CIT filing in China, which businesses need to handle to avoid unnecessary penalties.
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 is reforming its IPO system and expanding the registration-based mechanism to more exchanges. We discuss the impact on companies and investors.
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
OECD Finalizes BEPS 2.0 Implementation Guidelines - Implications for MNCs in China
Annual Compliance Requirements in China: A Step by Step Guide
China’s New Draft VAT Law - How is it Different from Previous Tax Regulations?
China to Extend Preferential Individual Income Tax Policies
From FY 2023-24, investors in debt mutual funds in India will no longer have the advantage of long-term capital gains tax.
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.
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).
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'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.
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.
India Mulls Changes to its Capital Gains Tax Regime
Capital Gains Tax in India: An Explainer
India’s Tax Authority Considers Common Income Tax Return, to Include Crypto Assets Declaration
India's Tax Authority Extends TDS Filing Deadline for Non-Salary Transactions to Nov. 30
India’s Mandatory Tax Compliances in September 2022: Key Dates
Here’s a list of all the key compliance, labor, and tax due dates in Vietnam.
Vietnam’s foreign contractor withholding tax may affect your business if you’re working with a Vietnamese company or sub-contractor. Here’s how.
Special consumption tax in Vietnam applies to the production or importation of specific goods and the provision of certain services.
Vietnam will implement mandatory e-invoicing from July 2022. Businesses are advised to prepare during the transition period to remain compliant.
Vietnam Briefing discusses Decree 34 on the extension of CIT, VAT, PIT, and land rental payments for businesses affected by the pandemic.
Tax, Accounting, and Audit in Vietnam 2022, the latest publication from Dezan Shira & Associates, is out now and available for download.
Vietnam Approves Tax System Reform Strategy to 2030
Q&A: How to File Your Personal Income Tax in Vietnam
Why Vietnam is Increasingly Focusing on Digital Accounting
Vietnam Launches Online Portal for Tax Payment of Cross Border Activities
Personal Income Tax in Vietnam: Deadlines, Requirements, and Preparation
Malaysia's 2023 Budget offers enhanced tax incentives for key industries such as aerospace, shipbuilding, electric vehicles, and electronics.
Malaysia’s Budget for 2023 has changed the country’s corporate and individual tax regimes.
Taxpayers in Indonesia must file their tax returns by March 31. This can be done online or through a registered tax office.
Indonesia offers a variety of income tax incentives for investors that invest in its marine and fisheries industries. Here are the criteria.
All companies incorporated under Lao law will be subject to corporate income tax, value-added tax, and personal income tax.
All taxes in Vietnam are imposed at the national level; there are no local, city, or provincial taxes.
Vietnam’s Decree 91 Makes Amendments to the Tax Administration Law
Audit and Compliance in Indonesia: A Guide for Foreign Investors
A Guide to Taxation in Indonesia
A Guide to Taxation in Cambodia
A Guide to Taxation in Singapore