×
More Information

Tax & Accounting

China Briefing

China Briefing

China Monthly Tax Brief: June 2025

07/04/2025

This June 2025 China Monthly Tax Brief covers a new tax credit for overseas reinvestment, Company Law financial clarifications, launch of the GBA IIT subsidy in Shenzhen, new reporting rules for platforms, and R&D super deduction in July filings.

China Briefing

China Tax Filing: Apply for Super Deductions of R&D Expenses for H1 2025 in July

07/03/2025

Taxpayers can apply for the super deduction of R&D expenses for the first half of 2025 during the July filing period. This article explains policy regulations, filing timelines, and methods of claiming the deduction.

China Briefing

China Grants 10% Tax Credit for Overseas Investors Reinvesting Profits

07/02/2025

China introduced a new tax credit policy allowing overseas investors to claim a 10 percent credit on reinvested profits in qualified domestic sectors. Understand what benefits are available, who qualifies, and how to apply.

China Briefing

China Manufacturing Tracker 2025

06/30/2025

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

China Briefing

Asia Transfer Pricing Brief: Q1 2025

06/27/2025

In our Asia Transfer Pricing Brief for Q1 2025, we present the latest updates and new guidelines on transfer pricing in Thailand, Sri Lanka, and Vietnam.

China Briefing

Transfer Pricing Documentation in China: Common Pitfalls and Best Practices

06/18/2025

With completion deadlines approaching, this article identifies common mistakes in preparing local files and special issue files and offers guidance to ensure compliance.

India Briefing

India Briefing

India’s Updated Income Tax Return Forms for AY 2025–26 Explained

07/03/2025

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 Briefing

CBIC Issues Procedural Guidelines for Review and Appeals in Multi-State GST Cases

06/26/2025

CBIC’s new circular clarifies who will handle reviews, revisions, and appeals for GST orders issued by Common Adjudicating Authorities, bringing much-needed procedural certainty to multi-jurisdictional tax cases.

India Briefing

Avoid Excess Tax Deductions in India: NRI Guide to Lower TDS Certificates

06/09/2025

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 Briefing

India Reinstates RoDTEP Benefits for Exporters Effective June 1, 2025

05/28/2025

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.

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.

Vietnam Briefing

Vietnam Briefing

Update Your Company Address After Vietnam’s Provincial Merger: A Brief Guide

07/04/2025

We explain what companies need to do regarding address updates for legal compliance following Vietnam’s provincial merger.

Vietnam Briefing

Vietnam’s New VAT Law: Key Compliance Guidance

07/01/2025

We examine the latest updates to Vietnam's Value-Added Tax (VAT) regime, effective on July 1, 2025. Recent clarifications outline several key adjustments and their implications under the new VAT law, including changes to compliance requirements for businesses.

Vietnam Briefing

Vietnam's Tax and Transfer Pricing Compliance: New Regulations in VAT Law

07/01/2025

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

2025 CIT Law: New Rates Established and Industrial Park Incentive Removed

06/25/2025

Vietnam's amended Corporate Income Tax (CIT) Law, effective October 1, 2025, moves away from location-based tax breaks and steers incentives towards priority industries, enterprise scale, and technological investment.

Vietnam Briefing

Vietnam Government Extends 2% VAT Reduction on Specific Goods and Services till End of 2026

06/19/2025

The Vietnam government has agreed to extend the 2 percent VAT reduction on specific goods and services till the end of 2026.

Vietnam Briefing

Vietnam Updates E-Invoice Regime: Circular 32 and Key Highlights for June 2025

06/10/2025

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.

ASEAN Briefing

ASEAN Briefing

Withholding Tax in Thailand: Guide for Foreign Service Providers

07/11/2025

Foreign service providers should review Thailand’s withholding tax rules, DTA benefits, and compliance steps to avoid unnecessary exposure.

ASEAN Briefing

Transfer Pricing in Indonesia: What Will Trigger a Tax Audit in 2025

06/30/2025

Indonesia’s 2025 tax audits now target outdated transfer pricing practices, requiring timely documentation and price-setting reports.

ASEAN Briefing

Malaysia’s SST Hike: Impact on Luxury Goods

06/30/2025

Malaysia’s luxury goods and services will be taxed at up to 10% starting July 1, raising costs for retailers and reshaping pricing strategies.

ASEAN Briefing

Vietnam’s New Corporate Income Tax Law: What Foreign Investors Need to Know

06/24/2025

Vietnam’s revised tax law narrows incentives for subsidiaries and adds anti-abuse rules. Learn how foreign firms should respond.

ASEAN Briefing

How Malaysia’s SST Expansion can Impact Consumer Goods

06/23/2025

Malaysia’s 2025 SST changes may impact consumer goods through higher import costs, service taxes, and compliance shifts.

ASEAN Briefing

Taxation in Thailand: Navigating Corporate Tax, Incentives, and International Treaties

06/20/2025

A detailed overview of Thailand’s tax system covering corporate income tax, BOI incentives, VAT rules, tax treaties, and compliance for foreign businesses.

Our firm Dezan Shira & Associates provides legal, tax and operational advisory across Asia.
CONTACT OUR PROFESSIONALS HERE
Never miss an update
Back to top