Our collection of resources based on what we have learned on the ground

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Q&A

How is corporate income tax (CIT) calculated in Asia?

How is corporate income tax (CIT) calculated in Asia?

Corporate Income Tax (CIT) is levied on the profits of a company. The rate varies considerably for different countries - it can be anywhere between 17 and 40% and is determined by various different factors including the priorities of the government, ...

Q&A

How does indirect tax differ from corporate income and individual income tax in ...

How does indirect tax differ from corporate income and individual income tax in ...

Indirect tax adds to the price of a product which makes the consumer indirectly pay the rate of taxation. For corporate and individual income tax, a business or individual has to pay the necessary amount directly to the government. Also, the indirec...

Q&A

What is withholding tax and how is it paid in Asia?

What is withholding tax and how is it paid in Asia?

Withholding tax is kept back from an employee's salary and is subsequently paid to the government to combat tax evasion. It is divided into royalties, dividends and interest in Asia, however the amount varies depending on the country.  

Q&A

How is individual income tax (IIT) calculated in Asia?

How is individual income tax (IIT) calculated in Asia?

In Asian countries individuals are taxed according their salary. Therefore those with a higher salary will have to pay higher taxes. However, rates vary in different Asian countries and could be anywhere between 17 and 45%. Exceptions of this are Br...

Q&A

What are the current sales and service tax rates in Malaysia?

What are the current sales and service tax rates in Malaysia?

In Malaysia, service tax is currently at 6% and is calculated based on the value of taxable services provided by the individual. However, on 1st April 2015 a 6% goods and services tax (GST) will replace the current sales and service tax.   

Q&A

How do China's tax treaties affect withholding tax payments for dividends, inter...

How do China's tax treaties affect withholding tax payments for dividends, inter...

If the tax rate written in the relevant treaty is higher than 10%, the tax will be fixed at 10%. If the rate specified in the treaty is lower than 10%, the amount of tax payable will be the amount specified.  

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Die wichtigsten Steuerstze in Asien

Die wichtigsten Steuerstze in Asien

Nachfolgende Grafik vergleicht die Körperschaftsteuer, Umsatzsteuer und Quellensteuer folgender Länder: Brunei, China, Kambodscha, Hongkong, Indien, Indonesien, Laos, Malaysia, Mynamar, Philippinen, Singapur, Thailand und Vietnam.

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DBA in Asien

DBA in Asien

Die Grafik verdeutlicht wie die asiatischen Staaten mit dem Rest der Welt anhand der Doppelbesteuerungsabkommen verknüpft sind.

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ASEAN's Free Trade Agreements

ASEAN's Free Trade Agreements

This chart shows a an overview of ASEAN member's overlapping free trade agreements (FTAs) with one another.

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ASEAN Tariff Lines

ASEAN Tariff Lines

This chart shows a country-by-country comparison of tariff lines for ASEAN members.

podcast

?Weshalb ist ASEAN fr Ihre Geschftsstrategie in Asien wichtig?? prsentiert vo...

?Weshalb ist ASEAN fr Ihre Geschftsstrategie in Asien wichtig?? prsentiert vo...

Der German Desk beschäftigt sich mit dem Thema ASEAN und warum diese Region zunehmend an Bedeutung für die Geschäftsstrategie in Asien gewinnt.

podcast

Asia Briefing Magazine, January 2013 Issue: "Are you ready for ASEAN 2015?"

Asia Briefing Magazine, January 2013 Issue:

Chris Devonshire-Ellis, Founder of Dezan Shira & Associates, discusses the new dawn that ASEAN free trade brings to the entire region.

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