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Tax & Accounting

China Briefing

China Briefing

E-Invoicing in China: National Rollout of Fully Digitalized E-Fapiao Starting December 1

11/26/2024

The STA has announced the nationwide rollout of fully digitalized electronic invoices, set to begin on December 1, 2024, following the success of pilot programs.

China Briefing

Tax Digitalization in China: Impact on Corporate Tax Risk Management

11/21/2024

This article explores the impact of tax digitalization on businesses in China, emphasizing the evolving dynamics of tax risk management, particularly regarding data supervision.

China Briefing

China Manufacturing Tracker: 2024-25

11/19/2024

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

China Briefing

Optimizing Tax Benefits Through One-Off Deduction Policy for Fixed Assets Under RMB 5 Million

11/12/2024

Qualified fixed assets that meet specific criteria are eligible for a one-off deduction before corporate income tax in China. This article demonstrates the details of this policy by explaining two real examples.

China Briefing

China and Italy New Double Taxation Agreement to be Effective in 2025

11/12/2024

The new China-Italy DTA breaks down many of the barriers that obstructed cross-border trade, investment, and knowledge exchange between the two countries.

China Briefing

China Monthly Tax Brief: October 2024

11/05/2024

In this monthly China tax brief for October 2024, we spotlight policies and measures just announced or scheduled for implementation.

India Briefing

India Briefing

Free Trade Warehousing Zones in India

11/26/2024

Free Trade Warehousing Zones are expected to serve as a cost-efficient component within logistic and global supply chains, catering to the needs of both India and the international market.

India Briefing

India’s CBDT Extends Corporate Tax Filing Deadline for AY 2024-25

11/04/2024

India’s Central Board of Direct Taxes has extended the corporate tax filing deadline for AY 2024-25 from October 31 to November 15, 2024. Although, deadlines for specific tax forms remain firmly set for October 31, 2024.

India Briefing

India’s Tax Authority Retains 1% and 3% Tolerance Range for Transfer Pricing for AY 2024-25

10/31/2024

India’s Central Board of Direct Taxes (CBDT) has set a 1-3% tolerance range for transfer pricing in AY 2024-25, promoting compliance certainty and reducing audit risks business transactions.

India Briefing

FAQs on the Special Valuation Branch (SVB) in India: A Guide for Importers

10/29/2024

By understanding the role and procedures of the Special Valuation Branch in India, businesses importing goods can effectively navigate the complexities of related party transactions and ensure compliance with Indian customs regulations.

India Briefing

India Mandates Audit Trail Compliance for All Companies: Understanding the Obligations

10/16/2024

We provide an overview of audit trails, detailing the mandatory compliance requirements under Indian corporate laws, the responsibilities of companies and auditors, and the penalties for non-compliance.

India Briefing

New GST Amnesty Scheme from November 1, 2024: Key Compliance Details

10/11/2024

India's new GST amnesty scheme, effective from November 1, 2024, waives interest and penalties for non-fraudulent GST demands from 2017-18 to 2019-20.

Vietnam Briefing

Vietnam Briefing

Avoiding PE Risks in Vietnam: Best Practices for Foreign Representative Offices

11/18/2024

To avoid triggering Permanent Establishment (PE) status, investors must thoroughly understand Vietnam's regulatory framework for representative offices (ROs) and PEs. This ensures compliance, minimizes tax liability, and mitigates legal risks.

Vietnam Briefing

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

11/12/2024

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

Vietnam’s Property Tax Regime 2024

11/05/2024

Understand how Vietnam's property tax regime impacts the country's real estate market, supporting infrastructure, and investment decisions.

Vietnam Briefing

Tax Obligations for Resident and Non-Resident Property Owners in Vietnam

10/29/2024

Foreign property owners in Vietnam, both resident and non-resident, are required to adhere to the same tax regulations as Vietnamese citizens.

Vietnam Briefing

Special Consumption Tax in Vietnam 2024

10/28/2024

Vietnam's special consumption tax, or excise tax, applies to the production or import of specific luxury and non-essential goods and certain services.

Vietnam Briefing

E-Invoice Compliance in Vietnam: Regulations, Requirements, and Best Practices

10/25/2024

Vietnam mandates the use of electronic invoice (e-invoice) for all taxpayers. This article provides essential guidance and notes the step-by-step compliance requirements for businesses implementing e-invoicing.

ASEAN Briefing

ASEAN Briefing

Philippines Refines Tax Policies with CREATE MORE Act

11/18/2024

Discover how the CREATE MORE Act enhances the Philippines' global investment appeal with competitive tax rates, expanded incentives, and streamlined compliance processes.

ASEAN Briefing

Understanding the 13th Month Pay and Christmas Bonuses in the Philippines

11/14/2024

The 13th month pay and Christmas bonuses in the Philippines are an important aspect of HR policy that employers need to understand.

ASEAN Briefing

Malaysia’s Budget 2025: Impact for Businesses

10/31/2024

Explore Malaysia's 2025 budget impact on businesses: new tax incentives, automation benefits, wage hikes, and carbon tax.

ASEAN Briefing

Tax Incentive Requirements for Family Offices in Singapore

10/14/2024

We demonstrate the key requirements to qualifying for income tax exemption for family offices in Singapore.

ASEAN Briefing

Malaysia’s Family Office Incentives: A Challenge to Singapore?

10/03/2024

Malaysia introduces family office incentives in the FCSFZ, offering benefits that could compete with Singapore’s established financial hub.

ASEAN Briefing

Malaysia Issues Incentives for Forest City Financial Zone

10/02/2024

Discover the incentives offered by Malaysia's Forest City Financial Zone, designed to attract global businesses and talent.

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