×
More Information

Tax & Accounting

China Briefing

China Briefing

Navigating China’s New Company Law: A Guide for Foreign Investors – New Publication Out Now

04/16/2024

China's New Company Law has far-reaching implications for businesses. In this publication, we guide foreign investors through the changes of the New Company Law for existing and new FIEs and relevant stakeholders.

China Briefing

Annual CIT Reconciliation in 2024 - A Brief Guide for Companies

04/11/2024

Companies are advised to begin tax filing procedures as soon as possible to complete CIT reconciliation before the deadline of May 31, 2024.

China Briefing

China Monthly Tax Brief: March 2024

04/02/2024

In this monthly China tax brief, we spotlight policies and measures announced or scheduled for implementation in March 2024. These initiatives target to increase market access, attract foreign investment, support technology innovation, and clarify tax compliance.

China Briefing

Navigating Hong Kong’s Annual Employer’s Return: Compliance and Best Practices

03/25/2024

The Annual Employer’s Return filing in Hong Kong begins on the first working day of April and should be completed within one month. Employers are advised to start preparations early and allocate sufficient resources to meet this tight deadline.

China Briefing

Tax Filing for Outbound Payments in China: A Complete Guide

03/22/2024

When an individual or organization in China makes a single outbound payment to overseas entities that exceeds the equivalent of US$50,000, the payer must complete tax filing for outbound payments with the local branch of the STA, with limited exceptions.

China Briefing

China Monthly Tax Brief: February 2024

03/13/2024

In this monthly China tax brief, we spotlight policies and measures announced or scheduled for implementation in February 2024. These initiatives aim to clarify tax compliance, support businesses, promote headquarters, expand market access, and attract talent.

India Briefing

India Briefing

India-Mauritius DTAA Amendment Closes Tax Avoidance Loophole

04/16/2024

India and Mauritius have agreed to abide by recent DTAA revisions, which include a PPT clause to prevent any unjustified tax avoidance.

India Briefing

India's ITR Forms for AY 2024–25: Key Updates

04/03/2024

India's Income Tax Department has released ITR Forms 1-6 for AY 2024–25 and is enabling e-filing mechanisms according to reporting deadlines.

India Briefing

India-Spain DTAA Notification: Lowered Tax Rates and Key Provisions

04/02/2024

India has announced that tax rates on royalties and fees for technical services under the India-Spain DTAA will be capped at 10%, a rate lower than domestic laws, as per a most-favored nation basis, according to a March 2024 notification.

India Briefing

Tax Rules in India in Effect from April 1, 2024

04/01/2024

FY 2024-25 begins April 1, 2024 and brings in no new changes to the tax rules in India per the federal government. We roundup the direct tax rules applicable for AY 2024-25 and certain Finance Act 2024 amendments to the indirect tax regime.

India Briefing

NFRA Seeks to Promote Innovation in India's Auditing Industry

03/08/2024

At the maiden international conference organised by the NFRA, its chairman, Ajay Bhushan Pandey, has expressed strong intentions to inculcate a framework identical to an innovation lab to promote technological advancement in the auditing industry.

India Briefing

Mauritius Government Amends its Double Tax Treaty with India to Align with BEPS MLI

02/29/2024

In a list of Cabinet Decisions taken by the Mauritius government on February 23, 2024, it was announced that its DTAA with India would be amended in keeping with BEPS norms.

Vietnam Briefing

Vietnam Briefing

Corporate Tax Planning for Businesses in Vietnam in 2024 - New Publication from Vietnam Briefing

03/22/2024

'Corporate Tax Planning for Businesses in Vietnam in 2024' explains key incentives available, reporting requirements, and preparation for Vietnam's Global Minimum Tax regulations under the BEPS 2.0 Framework.

Vietnam Briefing

Vietnam CIT and PIT Finalization for the 2023 Tax Period

03/13/2024

Compliance with CIT and PIT finalization regulations is crucial for companies and individuals in Vietnam. We discuss reporting requirements and relevant deadlines.

Vietnam Briefing

Taxes for Foreign E-commerce Firms Earning an Income in Vietnam

02/14/2024

Foreign e-commerce firms selling goods or services in Vietnam are now required to pay foreign contractor tax. Here's what foreign firms should know about this latest development.

Vietnam Briefing

Vietnam Tax Updates for the New Year 2024

01/05/2024

In the first week of the new year there were a handful of changes to taxes in Vietnam that foreign firms may need to be aware of. Here’s what they are.

Vietnam Briefing

Draft Global Minimum Tax Support Fund Unveiled

01/02/2024

Vietnam’s Ministry of Planning and Investment has released a draft decree outlining an Investment Support Fund to counter the impacts of the Global Minimum Tax. Here are the details.

Vietnam Briefing

Tax Update: Global Minimum Tax, VAT Tax Reduction Confirmed for 2024

11/30/2023

In a busy week at Vietnam’s National Assembly, a VAT tax reduction has been approved alongside a top-up tax in response to the OECD Global Minimum Tax initiative. Here’s the details.

ASEAN Briefing

ASEAN Briefing

Navigating Lao E-Commerce: Understanding the Latest Tax Regulations

04/15/2024

The Ministry of Finance of Laos issued regulation number 0558/MOF which sets out the latest guidance regarding tax obligations for e-commerce and digital platform providers.

ASEAN Briefing

Thailand Bolsters EV Support Scheme to Drive Adoption and Foster Battery Innovation

04/11/2024

Thailand’s National Electric Vehicle Policy Committee has approved new measures to support the uptake of e-buses, e-trucks, as well as the establishment of battery bases.

ASEAN Briefing

Malaysia’s Sales and Service Tax Increase: What Industries are Impacted?

04/03/2024

Malaysia has officially increased the sales and services tax rate from six percent to eight percent, which will impact several industries such as finance and leisure.

ASEAN Briefing

A Guide to Estimated Chargeable Income Filing in Singapore

03/25/2024

Incorporated companies in Singapore must file an Estimated Chargeable Income (ECI) for each year of financial assessment.

ASEAN Briefing

Indonesia Issues New Tax Incentives to Spur EV Production and Sales

03/15/2024

Indonesia’s Ministry of Finance issued new tax incentives to spur electric vehicle production and sales in the country.

ASEAN Briefing

Key Tax Changes for Foreign Firms in Vietnam

02/22/2024

Changes to several taxes in Vietnam have taken effect in 2024. Some of these changes have been made to provide economic stimulus, whereas others have been made to bring Vietnam’s tax policies in line with international tax regimes.

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

Publications Downloads

Download Now

Online Country Guides

Explore Country

The BRICS is Expanding, Should The United States Be Concerned?

November 16th, 2022 Read Article
Never miss an update
Back to top