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Tax & Accounting

China Briefing

China Briefing

2025 Import-Export Tariffs in China: Latest Adjustments

01/02/2025

We explain the adjustments to China's import and export tariffs in 2025, including tariff reductions and increases for certain commodities, as well as newly introduced tax items.

China Briefing

An Introduction to Doing Business in China 2025

01/01/2025

Doing Business in China 2025 is out now and available for free download! It is designed to guide new and established investors in China with updated policy changes.

China Briefing

Guide to Corporate Taxation and Compliance in China 2025 - New Publication Out Now

12/30/2024

The Guide to Corporate Taxation and Compliance in China 2025 is available for free download through the Asia Briefing Publication Store. It is your definitive resource for understanding the key tax obligations in China.

China Briefing

China Manufacturing Tracker: 2024-25

12/27/2024

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

China Briefing

China Passes Its First Value-Added Tax Law

12/25/2024

On December 25, 2024, the Standing Committee of the 14th National People’s Congress (NPC) approved the Value-Added Tax (VAT) Law, which will come into effect on January 1, 2026.

China Briefing

Financial Analysis and Cost Audits: Identifying Cost Inefficiencies

12/12/2024

Identifying cost inefficiencies is crucial for cost reduction, with financial analysis and cost audits serving as key tools. Cost audits also play a vital role in ensuring the sustainability of these optimization measures.

India Briefing

India Briefing

Tax Residency and PoEM in India: An Overview

12/31/2024

We discuss the key aspects of tax residency and PoEM rules in India for businesses operating here to adhere to tax regulations and avoid unforseen tax liabilities.

India Briefing

India's GST Compliance Changes from 2025: What Businesses Need to Know

12/20/2024

Compliance changes under India’s Goods and Services Tax (GST) regime in 2025 include mandatory multi-factory authentication (MFA) for GST portal access and restrictions on E-Way Bill (EWB) generation to curb fraudulent practices. GST registered businesses should note the key requirements and dates of implementation to stay compliant.

India Briefing

Switzerland to Suspend MFN Clause for India under DTAA from January 1, 2025

12/17/2024

Switzerland has announced its suspension of the Most Favored Nation (MFN) status for India under their DTAA over differing interpretations on their tax treaty provisions. Starting January 1, 2025, dividend payments from Swiss entities to Indian investors will be taxed at 10 percent, up from 5 percent.

India Briefing

End of the Angel Tax in India: Applicable for FY 2025-26

12/02/2024

In the Union Budget 2024, the Indian government announced the abolition of the angel tax for all investors, effective FY 2025-26, marking a pivotal shift for India's startup ecosystem.

India Briefing

India's PAN 2.0 Project: All You Need to Know

11/27/2024

India's PAN 2.0 Project will modernize India taxpayer services with a unified portal, QR code-enabled PAN cards, and paperless processes, enhancing business compliance and operational efficiency.

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.

Vietnam Briefing

Vietnam Briefing

Q&A: Personal Income Tax Finalization in Vietnam

12/19/2024

We touch on some frequently asked questions on the personal income tax (PIT) finalization obligations of employers and employees in Vietnam, including deadlines.

Vietnam Briefing

Vietnam’s Draft Excise Tax Law: Implications for Stakeholders

12/12/2024

Vietnam's draft excise tax law introduces new bases for calculating the special consumption tax and will impact new goods and services.

Vietnam Briefing

Vietnam’s 2024 VAT Law: Key Provisions and Changes to the VAT Regime

12/11/2024

Vietnam’s 2024 Law on Value-added Tax (VAT) will take effect from July 1, 2025 and the 2% reduced VAT regime is extended till end June 2025.

Vietnam Briefing

Vietnam Government Extends 2% VAT Reduction on Specific Goods and Services till End of June 2025

12/02/2024

The Vietnam government has agreed to extend the 2 percent VAT reduction on specific goods and services till the end of June 2025.

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.

ASEAN Briefing

ASEAN Briefing

What Multinationals Should Know About Singapore’s 15% Tax Rate

01/01/2025

Learn how Singapore's 15% tax rate under BEPS 2.0 impacts multinationals, the revamped tax incentives available, and why Singapore remains a premier hub for global business.

ASEAN Briefing

Tax Implications for 13th Month Pay and Christmas Bonuses in the Philippines

12/18/2024

Learn how 13th Month Pay and Christmas bonuses are taxed in the Philippines. This guide covers the tax-exempt threshold, calculation examples, and practical tips for employees and employers.

ASEAN Briefing

Thailand’s Global Income Tax Overhaul: Implications for Residents and Investors

12/16/2024

Discover how Thailand's 2025 global income tax changes will affect residents, expatriates, and investors.

ASEAN Briefing

Auditing and Compliance in Indonesia: What’s New for 2025

12/03/2024

Discover Indonesia's 2025 auditing updates, including mandatory legal audits, GIAS adoption, and enhanced compliance standards.

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.

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