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Tax & Accounting

China Briefing

China Briefing

Accounting Digitalization in China 2025: Electronic Voucher Accounting Data Standards Promoted Nationwide

05/20/2025

On May 19, China’s Ministry of Finance and eight other departments announced the nationwide application of electronic voucher accounting data standards. Learn what’s covered, how businesses should prepare, and why it matters for your operations.

China Briefing

Annual CIT Reconciliation in 2025 - A Brief Guide for Companies

05/12/2025

Companies are advised to begin tax filing procedures as soon as possible to complete CIT reconciliation before the deadline of May 31, 2025.

China Briefing

China Monthly Tax Brief: April 2025

05/08/2025

This brief spotlight significant taxation developments for businesses. Among others, China expands e-commerce zones, updates VAT and tax incentives, introduces instant VAT refunds, raises tariffs on US goods, and announces new tax audit priorities.

China Briefing

Filing Individual Tax Returns in Hong Kong: A Complete Guide

05/02/2025

Hong Kong's Inland Revenue Department has issued the Individual Tax Return for the year of assessment 2024/25 on May 2. Individual taxpayers are advised to start preparations early and allocate sufficient resources to meet the deadline.

China Briefing

Bank Account Risk Management: Tips for Hong Kong Banking Operations

04/30/2025

Bank account risk management in Hong Kong is essential, as financial institutions tighten compliance checks of corporate accounts.

China Briefing

China Manufacturing Tracker 2025

04/18/2025

Our tracker provides continuous updates on key economic and growth indicators in China’s manufacturing industry. The data for March 2025 has now been updated.

India Briefing

India Briefing

Capital Gains Reporting Revised Under New ITR Framework

05/16/2025

Explore key changes to ITR forms for AY 2025-26, including new capital gains reporting rules, LTCG exemptions, and form-specific updates announced by India’s income tax authority.

India Briefing

A Guide to India’s TDS Rates for FY 2025-26

04/23/2025

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.

India Briefing

Understanding India’s Corporate Taxation Framework: Key Insights for Businesses

04/22/2025

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.

India Briefing

Corporate Taxation and Compliance Regime in India

04/14/2025

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.

India Briefing

Step-by-Step Guide to Filing Form 67 in India for Foreign Tax Credit-Pending

04/08/2025

India Briefing

Claiming Foreign Tax Credit in India: Step-by-Step Guide to Form 67 Compliance

04/02/2025

Foreign Tax Credit (FTC) can be claimed in India through Form 67. We provide you with details on eligibility, filing steps, and best practices to ensure compliance and maximize tax benefits.

Vietnam Briefing

Vietnam Briefing

Certificate of Origin in Vietnam: A Brief Guide on C/O Application

05/20/2025

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.

Vietnam Briefing

Vietnam's Tax and Transfer Pricing Compliance: Key Updates in 2025

04/29/2025

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.

Vietnam Briefing

Invoice Compliance in Vietnam: Key Changes under Decree 70

04/10/2025

Effective June 1, 2025, Decree 70/2025/ND-CP will amend and supplement a broad range of provisions under Decree 123/2020/ND-CP, which prescribes the issuance and maintenance of invoices and records. This article outlines key changes specified under the new decree, as well as compliance advisory for regulated firms.

Vietnam Briefing

Profit Repatriation in Vietnam: A Brief Guide in 2025

03/24/2025

Vietnam has established clear regulations regarding profit repatriation for foreign investors, aiming to create a transparent and orderly process for foreign investors. This article explores the necessary procedures for transferring profits derived from direct investments in Vietnam and the required documentation for notification of profit remittance.

Vietnam Briefing

Vietnam Introduces Tax Department under Decision 381

03/21/2025

On February 26, 2025, Vietnam officially terminated its General Department of Taxation and introduced a new model. This article examines the functions, responsibilities, and the new organizational structure of Vietnam's tax system.

Vietnam Briefing

Q&A: Compliance with Vietnam’s Transfer Pricing Rules

03/04/2025

The 2024 tax finalization, which ends on March 31, 2025, and the transfer pricing compliance declaration pose significant challenges for businesses engaged in related party transactions to comply with current and newly updated rules. This article addresses the most common questions we encounter when supporting our clients navigating Vietnam’s transfer pricing regulations.

ASEAN Briefing

ASEAN Briefing

How Foreigners Can File Personal Income Tax Returns in Vietnam

05/15/2025

Foreign nationals in Vietnam must file annual tax returns and ensure compliance through accurate reporting and proper documentation.

ASEAN Briefing

Filing Corporate Income Tax in Vietnam: A Guide for Foreign Investors

05/05/2025

Understand how to file corporate income tax in Vietnam, from registration to incentives, deadlines, and audit risks foreign investors face.

ASEAN Briefing

Value Added Tax in the Philippines: A Guide for Foreign Investors

04/25/2025

Get expert help with VAT registration, exemptions, and compliance in the Philippines for foreign-owned businesses.

ASEAN Briefing

Investing in Malaysia - Key Sectors and Opportunities for Foreign Investors

04/03/2025

The latest issue of ASEAN Briefing Magazine, titled “Investing in Malaysia - Key Sectors and Opportunities for Foreign Investors”, is out now and available to subscribers as a complimentary download in the Asia Briefing Publication Store.

ASEAN Briefing

Malaysia’s Global Minimum Tax: Key Implications for Multinationals

04/03/2025

Malaysia’s Global Minimum Tax framework affects MNCs with new compliance rules, tax adjustments, and ASEAN-wide implementation trends.

ASEAN Briefing

Transfer Pricing in the Philippines: A Guide for Foreign Investors

03/21/2025

Foreign investors in the Philippines must comply with transfer pricing rules set by the BIR to avoid penalties and audits.

Our firm Dezan Shira & Associates provides legal, tax and operational advisory across Asia.
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