Featured News
Stay on top of the latest business news from across Asia. Here we bring you a selection of the latest articles on economic, regulatory, tax, HR, and payroll developments published on our respective regional platforms.
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China Briefing
When Hong Kong Holding Companies May Be Denied China’s 5% Dividend Tax Preference
Recent tax enforcement has highlighted the risks facing Hong Kong holding companies claiming China's preferential 5% dividend withholding tax rate. We examine the beneficial ownership test, principal purpose test, post-filing reviews, and practical steps businesses can take to assess historical exposure and protect future treaty claims.
Transfer Pricing Compliance in China: Key Obligations and Risk Areas
“Do I need transfer pricing documentation in China?” If your company has related-party transactions in the Chinese Mainland, the answer is very likely yes, and getting it wrong can be costly.
Trademark Protection in China: Why Legal Victory Is Only Part of the Strategy
Louis Vuitton's trademark victory over Chinese tea chain Molly Tea was legally sound yet triggered a massive consumer backlash. Set against nearly 1,700 enforcement actions in five years, the case shows why foreign brands in China need an integrated trademark strategy.
India Briefing
Bookkeeping in India: Compliance Requirements for Foreign-Owned Companies
Foreign-owned companies operating in India must meet a range of bookkeeping and accounting requirements covering statutory records, tax and GST accounting, intercompany transactions, and payroll compliance.
GST Refund and Input Tax Credit in India: Complete Guide for Foreign Businesses
Claiming a GST refund and input tax credit can reduce tax costs and improve cash flow. Find out when foreign businesses can claim them and how to file claims in India.
Rethinking Payroll Under India's Income Tax Rules 2026: Employer Accountability in Salary and TDS
Ensure your payroll is compliant with India’s Income Tax Rules, 2026, effective April 1. Learn more about new TDS norms, HRA documentation, and perquisite valuation under the Income-tax Act, 2025.
Bank Account Freeze Under GST: Legal Remedies and Business Continuity Steps
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’s VAT Refund: Expanded Eligibility and Stricter Compliance Rules
Explore Vietnam's regulations on VAT refund eligibility for investment and export-focused companies, as well as the strict compliance rules.
Vietnam Introduces Mandatory Beneficial Ownership Disclosure Rules for Enterprises
Vietnam's Decree 296/2026 introduces mandatory beneficial ownership identification and disclosure. Learn the new UBO criteria, reporting obligations, and compliance steps.
Vietnam Revises High-Tech Park Rules: What Investors Need to Know
Decree 260/2026 introduces stricter requirements, expanded incentives and new compliance rules for investors in Vietnam's high-tech parks.
ASEAN Briefing
Should Investors Use Nominee Structures or Direct Shareholding in the Philippines?
Compare nominee structures and direct shareholding in the Philippines, including foreign ownership limits, Anti-Dummy Law risks, and beneficial ownership rules.
Should Foreign Investors Use Labuan for Holding Structures in Malaysia?
Assess whether a Labuan or ordinary Malaysian holding company offers the stronger structure for your investments, tax position, and regional operations.
When Can a Company Lose Its Corporate Tax Incentives in Vietnam?
When can companies lose corporate tax incentives in Vietnam? See how project changes, restructuring, expansion, and eligibility affect CIT treatment.
Indonesia Representative Offices: What They Can and Cannot Do
Indonesia permits several types of foreign representative offices, each with specific rules on commercial activities, trade representation, and construction services.