Our collection of resources based on what we have learned on the ground
Resources
Q&A
How is Singapore's Individual Income Tax (IIT) determined?
- June 2017
- Members Access
Progressive in nature, the Individual Income Tax (IIT) is determined by a percentage ranging from zero to 22 percent on each individual specific earnings. For example, lower than or equal to S$20,000 (US$14,200) corresponds to a zero percent income t...
Q&A
How is income tax liability determined in Singapore?
- June 2017
- Members Access
To determine income tax liability one must refer to the taxpayer’s residency status. An individual is a tax resident in Singapore if they are: a) a Singaporean; b) a Singapore Permanent Resident who resides in Singapore; c) a foreigner who has ...
Q&A
How is the income tax rate determined for non-residents in Singapore?
- June 2017
- Members Access
If an individual is physically present in Singapore for 61-182 days, his or her employment income is taxed at the flat rate of 15 percent or the progressive resident rate, whichever is higher. Director fees and other income are taxed at 22 percent. P...
Q&A
Do foreign nationals working in Singapore have to contribute to Singapore's soci...
- June 2017
- Members Access
Employers are exempted from making Central Provident Fund (CPF) contributions for foreign employees on an employment/professional visit pass or work permit. CPF is Singapore’s comprehensive social security scheme that addresses home-ownership, ...
magazine
Payroll Processing and Compliance in Singapore
- June 2017
- Members Access
In this issue of ASEAN Briefing, we discuss payroll processing and reporting in Singapore as well as analyze the options available for foreign companies looking to centralize their ASEAN payroll processes. We begin by discussing the various regulatio...
magazine
Gestire la contabilità in Vietnam
- June 2017
- Members Access
In questo numero di Vietnam Briefing delineiamo la struttura di base delle norme contabili in vigore, approfondiamo il tema dei principi contabili vietnamiti esistenti evidenziando le differenze esistenti con i principi contabili internazionali. Infi...
brochure
Silk Road and OBOR Business Intelligence
- May 2017
- Free Access
Dezan Shira & Associates´ Silk Road and OBOR investment brochure offers an introduction to the region and an overview of the services provided by the firm. It is Dezan Shira´s mission to guide investors through the Silk Road´s complex regulatory e...
brochure
Assisting Foreign Investors into Russia
- May 2017
- Free Access
Dezan Shira & Associates´ Russian investment brochure offers an overview of the services provided by the firm – both foreign investment into Russia and Russian investment into Asia. It is Dezan Shira´s mission to guide investors through Russia´s...
partner-publication
DPRK Business Monthly: May 2017
- May 2017
- Members Access
This regular publication looks at current international, domestic, and peninsular affairs concerning North Korea while also offering commentary and tourism information on the country.
Q&A
What are the types of pension offered monthly in India?
- May 2017
- Free Access
Widows' pension for death while in service. Pension uppon superannuation or disability. Orphan's pension. Children's pension. It should be noted that there are different pension funds for seamen, civil servants, employees in tea plantations i...
Q&A
What is the role of minimum wages in Vietnam's payroll compliance?
- May 2017
- Members Access
Vietnam’s minimum wage rates play a significant role in payroll compliance: they provide a basis for the calculation of individual income tax and assist in the determination of social insurance payments. Currently, there are two kinds of minimu...
Q&A
What are the types of mandatory social security in Vietnam?
- May 2017
- Members Access
There are three types of mandatory social security in Vietnam that must be covered by foreign enterprises seeking to hire local staff: social insurance; health insurance; and unemployment insurance. Minimum contributions are required by both the empl...
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