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Tax & Accounting

China Briefing

China Briefing

How Expats in Shenzhen Can Apply for the GBA IIT Subsidy in 2025?

06/06/2025

Shenzhen has kicked off the 2025 application process for the Greater Bay Area Individual Income Tax subsidy. The application window is open from June 1 to July 31. Here is everything you need to know.

China Briefing

China Monthly Tax Brief: May 2025

06/04/2025

In this monthly China tax brief for May 2025, we spotlight significant taxation policies and measures for businesses.

China Briefing

The China+ Strategy: Cross-Border Restructuring for Supply Chain Resilience

05/27/2025

The latest issue of China Briefing Magazine, “The China+ Strategy: Cross-Border Restructuring for Supply Chain Resilience“, is now available as a complimentary download on the Asia Briefing Publication Store.

China Briefing

Additional Compliance After Completing China’s Annual CIT Filing

05/27/2025

Following the May 31 deadline for China’s annual CIT reconciliation, companies should prioritize the preparation and retention of supporting documents for potential inspections by the tax bureau.

China Briefing

China Manufacturing Tracker 2025

05/22/2025

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

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.

India Briefing

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

ITR Filing Deadline Pushed to September 15, 2025, Following Major Form Revisions

05/30/2025

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

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.

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.

Vietnam Briefing

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.

Vietnam Briefing

Vietnam Plans Special Policies for Private Sector: Tax Incentives and Barrier Removals

05/23/2025

On May 17, 2025, Vietnam introduced two resolutions that outline special mechanisms and policies to promote the development of the private economy, accompanied by an implementation plan aimed at relevant authorities.

Vietnam Briefing

Stuck in Vietnam? A Guide to Exit Delays Over Tax Obligations

05/22/2025

We examine the reasons authorities may temporarily restrict individuals from exiting Vietnam due to tax debts and outline key steps to help avoid these situations.

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.

ASEAN Briefing

ASEAN Briefing

Transfer Pricing in Vietnam: A Guide for Foreign Investors

06/02/2025

Navigate Vietnam’s transfer pricing rules, strengthen compliance, and protect your foreign business from regulatory risks.

ASEAN Briefing

A Guide to Taxation in Vietnam - 2025 Update

06/02/2025

Stay updated on Vietnam’s 2025 tax system, including CIT, PIT, VAT, incentives, and compliance rules for foreign businesses.

ASEAN Briefing

Understanding Malaysia’s Tax on High Dividend Income

05/26/2025

Malaysia’s 2025 dividend tax reshapes how high-income investors manage compliance, calculations, and cross-border investment strategies.

ASEAN Briefing

Tax Compliance for Foreign Branch Offices Operating in Vietnam

05/22/2025

Foreign branch offices in Vietnam must comply with VAT changes, corporate tax, contractor tax rules, and updated reporting obligations.

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.

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