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
Employee Equity Incentive Plans in China: Preferential Tax Policies (Part 2)
Equity incentive plans in China may qualify for preferential tax treatment, including deferred or instalment payments. Companies should understand eligibility requirements, filing obligations, and plan design considerations to manage employee tax burdens and ensure compliance.
Tax Implications of Employee Equity Incentive Plans – A Guide for Businesses in China (Part I)
Equity incentive plans in China are subject to specific individual income tax rules. Companies and their employees should understand when tax liabilities arise, how taxable income is calculated, and which tax rates apply to different types of equity incentives.
Tax Treaty Benefits Eligibility in China: Rising Scrutiny and Compliance Recommendations for Non-Resident Investors
In this article, we explain why self-assessed withholding tax relief now comes with a sharper follow-up review and how to build a claim that holds up.
India Briefing
New SEZ Amendments Introduce Greater Operational Flexibility for IFSC Units in India
The India SEZ Amendment Rules 2026 introduce targeted changes for IFSC units, including simplified documentation for funds, clearer service commencement rules and new letter of approval (LoA) renewal criteria for an IFSC units.
A Step-by-Step Guide to Establishing Your Business in India's GIFT City
We discuss the step-by-step process of setting up a business in the GIFT City in Gujarat, India's first IFSC and multi-services SEZ.
CBDT Exempts TDS on Interest, Dividend, and Commission Payments to Eligible IFSC Units in India
India has removed TDS on specified payments to eligible GIFT City IFSC units from April 1, 2026. The exemption may improve cash flow for qualifying financial institutions, but annual declaration and reporting requirements apply.
Vietnam Briefing
Vietnam’s Decree 330: New Enforcement Risks and Compliance Priorities for Businesses
Vietnam Decree 330 sets cybersecurity and data protection penalties. Explore enforcement risks and practical compliance steps for foreign investors.
Vietnam Immigration: Permanent Residence Eligibility and Application Guide
Vietnam's immigration regime does not grant permanent residence based on length of stay. Instead, eligibility is limited to four statutory categories.
What Happens to Tax Losses When a Vietnamese Company Is Acquired
Learn how carried-forward tax losses are treated when acquiring a Vietnamese company, including share deals, asset purchases and restructuring risks.
ASEAN Briefing
Malaysia's Budget 2027: Key Tax and Investment Changes for Foreign Investors
Malaysia's Budget 2027 introduces tax incentives, investment opportunities, and employment changes affecting foreign investors and businesses.
Which Business Expenses Are Not Tax-Deductible in Thailand?
Identify non-deductible business expenses in Thailand, including deduction limits, related-party payments, and corporate income tax compliance requirements.
Transferring Shares in a Thai Company: Rules for Foreign Shareholders
Foreign investors transferring shares in a Thai company must comply with ownership restrictions, legal procedures, and tax requirements.
PT PMA or Sector-Specific Entity: Which Structure Should Foreign Investors Choose in Indonesia?
Foreign investors in Indonesia must assess PT PMA structures, sector-specific licensing, ownership restrictions, and capital requirements before market entry.