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Tax & Accounting

China Briefing

China Briefing

China’s New Instant VAT Refund Policy: Boost to Tourism and Retail, Amid Tariff Tensions

04/17/2025

China's new real-time VAT refund system enables foreign tourists to receive instant tax rebates at the point of purchase, aiming to boost domestic consumption and streamline the retail-tourism experience. While promising increased spending and digital tax efficiency, successful implementation will depend on retailer compliance and infrastructure readiness.

China Briefing

Impact of US-China Tariffs on Transfer Pricing - Considerations for MNCs

04/14/2025

The escalating global trade war has profound implications for transfer pricing. We discuss strategies for MNCs to mitigate risk exposure.

China Briefing

Selecting Compliant Providers: Understanding China’s 2025 Tax Service Regulations

04/11/2025

China’s 2025 tax service regulations introduce a credit code and intelligent supervision for professional tax services. Discover how the new rules impact businesses and get practical tips for selecting compliant tax service providers.

China Briefing

China Monthly Tax Brief: March 2025

04/04/2025

In this monthly China tax brief for March 2025, we spotlight policies and measures just announced or scheduled for implementation.

China Briefing

China Updated Certificate of Tax Residency Rules: Key Changes Effective April 2025

03/27/2025

China has updated the Certificate of Tax Residency rules, effective April 1, 2025. The changes introduce a fully digital application process, reduce processing time, and expand the certificate’s scope for tax treaty benefits and verification.

China Briefing

China Manufacturing Tracker: 2024-25

03/27/2025

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

India Briefing

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.

India Briefing

Key GST Compliance Changes Impacting Businesses in India from April 1, 2025

03/31/2025

India Briefing

India Revises Tax Audit Reporting with Form 3CD Changes Effective April 1, 2025

03/31/2025

India has implemented revisions to Form 3CD, effective from April 1, 2025, requiring businesses and tax professionals to adhere to enhanced disclosure requirements under the updated tax audit regulations.

India Briefing

India's GST Compliance Changes from April 1, 2025: All You Need to Know

03/31/2025

From April 1, 2025, India’s GST compliance will see major changes, including mandatory multi-factor authentication (MFA), stricter e-way bill (EWB) rules, mandatory Input Service Distributor (ISD) registration, and a lower e-invoicing threshold.

Vietnam Briefing

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.

Vietnam Briefing

Related Party Transactions in Vietnam: Key Provisions Under Decree 20

02/26/2025

Stay compliant with Vietnam’s latest regulations on related party transactions. Explore key provisions of Decree 20 and its impact on transfer pricing, disclosure requirements, and tax compliance.

Vietnam Briefing

Vietnam’s New VAT Law: Key Compliance Guidance

02/20/2025

We examine Vietnam's new Value Added Tax (VAT) Law, set to take effect on July 1, 2025, which introduces significant changes to the country's VAT regulations, along with recent clarifications by the Ministry of Finance.

ASEAN Briefing

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.

ASEAN Briefing

Filing Personal Income Tax in the Philippines: A Guide for Foreigners

03/20/2025

Learn how foreigners can file personal income tax in the Philippines, understand tax residency, rates, deductions, and filing options.

ASEAN Briefing

Travel Tax in the Philippines: A Guide for Foreigners

03/18/2025

Get an in-depth guide on Philippine travel tax for foreigners, including rates, exemptions, payment methods, refunds, and key regulations.

ASEAN Briefing

Transfer Pricing in Thailand: A Guide for Foreign Investors

03/18/2025

Learn about Thailand's transfer pricing rules, documentation requirements, and compliance strategies to avoid penalties and risks.

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