The new issue of Vietnam Briefing magazine, titled "Import & Export in Vietnam: Key Industries & Free Trade Agreements", is out now and available as a complimentary download in the Asia Briefing Bookstore.
Starting April 1, 2015, China has implemented an updated and improved Value-added Tax (VAT) Invoice Management System. In this article, we introduce China’s updated VAT invoices management system and walk investors through the procedure for handling the issuance of special red-letter VAT invoices in China.
Since China’s new Enterprise Income Tax Law took effect in January 2008, the country’s national and provincial governments have implemented a series of tax incentives for new high tech enterprises. In this article, we discuss the tax incentives for high-tech companies and certain criteria they must meet.
It is important for foreign companies to be aware of the hidden perils behind continued employment without a contract. This article discusses the correct procedures to prevent any further risks when extending a labor contract in China.
In this week's China Regulatory Brief, we discuss the updated 2015 Chinese Advertising Law, the abolishment of tax registration certificate for company registration starting October 1, Beijing's service industry opened up to foreign investors and rules for e-commerce platforms.
With China’s recent move to devalue its currency, export-oriented manufacturers were granted a temporary cost advantage and are likely to see growth in order quantities from low-end retailers or receive requests for contract renegotiations.
In this Vietnam Regulatory Brief, we look at some of the important regulatory changes taking place in Vietnam during the month of September, including tariffs on plastic bags, e-government programs, and the expansion of the ASEAN-China FTA.
The term ‘adaptive learning’ has been misunderstood in some cases, and misused in others. A relatively new development in education technology, especially in emerging markets such as China, some consider adaptive learning to be the application of content-mapping and norm-referencing (the assessment of a performance in terms of its relationship to the larger group) to learning tools.
Cascade Asia reports every month on labor development in China, with August featuring increased risk of fires and employee absentee rates due to the heat, more safety inspections and minimum wage hikes in Fujian.
For foreign investors planning to “convert” their previously established Representative Office (RO) to a Wholly Foreign Owned Enterprise (WFOE), the order of events and their relative timing are important considerations for ensuring a smooth transition from the former to the latter.
Ministry of Finance guidelines on personal income tax (PIT) in Circular No. 92/2015/TT-BTC came into effect on 30 July, 2015, applying to the 2015 tax period.
In this ASEAN Regulatory Brief, we look at some of the important regulatory changes taking place in Singapore, Malaysia, and Thailand during the second half of the month of July.