With completion deadlines approaching, this article identifies common mistakes in preparing local files and special issue files and offers guidance to ensure compliance.
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.
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.
In this monthly China tax brief for May 2025, we spotlight significant taxation policies and measures for businesses.
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.
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.
China Manufacturing Tracker 2025
Annual CIT Reconciliation in 2025 - A Brief Guide for Companies
China Monthly Tax Brief: April 2025
Filing Individual Tax Returns in Hong Kong: A Complete Guide
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'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 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.
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.
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.
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.
Step-by-Step Guide to Filing Form 67 in India for Foreign Tax Credit-Pending
Claiming Foreign Tax Credit in India: Step-by-Step Guide to Form 67 Compliance
Key GST Compliance Changes Impacting Businesses in India from April 1, 2025
India Revises Tax Audit Reporting with Form 3CD Changes Effective April 1, 2025
India's GST Compliance Changes from April 1, 2025: All You Need to Know
The Vietnam government has agreed to extend the 2 percent VAT reduction on specific goods and services till the end of 2026.
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.
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.
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.
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.
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.
Invoice Compliance in Vietnam: Key Changes under Decree 70
Profit Repatriation in Vietnam: A Brief Guide in 2025
Vietnam Introduces Tax Department under Decision 381
Q&A: Compliance with Vietnam’s Transfer Pricing Rules
Related Party Transactions in Vietnam: Key Provisions Under Decree 20
A detailed overview of Thailand’s tax system covering corporate income tax, BOI incentives, VAT rules, tax treaties, and compliance for foreign businesses.
Malaysia’s SST expands on July 1, 2025, with new taxes on services and goods — here’s what businesses must do to stay compliant.
Navigate Vietnam’s transfer pricing rules, strengthen compliance, and protect your foreign business from regulatory risks.
Stay updated on Vietnam’s 2025 tax system, including CIT, PIT, VAT, incentives, and compliance rules for foreign businesses.
Malaysia’s 2025 dividend tax reshapes how high-income investors manage compliance, calculations, and cross-border investment strategies.
Foreign branch offices in Vietnam must comply with VAT changes, corporate tax, contractor tax rules, and updated reporting obligations.
How Foreigners Can File Personal Income Tax Returns in Vietnam
Filing Corporate Income Tax in Vietnam: A Guide for Foreign Investors
Value Added Tax in the Philippines: A Guide for Foreign Investors
Malaysia’s Global Minimum Tax: Key Implications for Multinationals