Our collection of resources based on what we have learned on the ground
Resources
infographic
Tax Declaration and Finalization Timeline for a Fiscal Year
- January 2017
- Members Access
This infographic shows the tax declaration and finalization timeline for a fiscal year in Vietnam.
presentation
e-Commerce in China
- December 2016
- Members Access
In this presentation, Dezan Shira & Associates provides an introduction to China's e-commerce environment, as well as the taxes affecting products that are sold through e-commerce channels in the Middle Kingdom.
Q&A
What is the current trend of Personal Income Tax (PIT) in ASEAN countries?
- May 2016
- Free Access
Individual income tax rates in ASEAN have for the most part been experiencing a downward turn in recent years. However, many countries have increased taxation in upper tax brackets to make up for this loss of revenue. For rapidly growing economies, t...
Q&A
What are deductible allowances for foreign staff in China?
- February 2016
- Members Access
Under the provisions of Chinese tax law, certain allowances are deductible before calculating the tax burden on foreign employees’ monthly salaries. These categories must be specified in the labor contract, and employees must be able...
Q&A
What is the significance of the Foreign Account Tax Compliance Act (FATCA) for A...
- February 2016
- Members Access
The Foreign Account Tax Compliance Act (FATCA) is specifically designed to counter tax evasion. In cooperation with the Chinese government, financial institutions based in China are required by law to present the US government with information ...
Q&A
What’s the difference between Foreign Owned Enterprises (FOEs) and Representat...
- January 2016
- Free Access
The process for PIT is similar between them, but the submission deadlines are different. For ROs, the deadline is based on the calendar year and for FOEs, the deadline is based on the fiscal year.
Q&A
What is a ?red invoice,? and what is their significance to commercial operations...
- June 2015
- Free Access
Simply put, a “red invoice” is the nickname given to Vietnam’s Value Added Tax (VAT) invoices. Such invoices are mandated to undertake commercial activities such as the sale of goods and services, imports of foreign goods, and expor...
Q&A
How many types of Value Added Tax (VAT) invoices exist in Vietnam, and what are ...
- June 2015
- Free Access
In Vietnam, the tax system supports self-printed Value Added Tax (VAT) invoices, e-invoices, ordered invoices, and invoices purchased from the local Municipal Taxation Department. Enterprises within hi-tech parks and economic development zones, along...
infographic
IRAS: 2017 Singapore Personal Income Tax
- May 2015
- Free Access
This is tax information beginning in 2017 for Singapore residents. Non-residents are charged a flat tax rate of 15% or the progressive tax rate in the chart above - whichever amount is greater. In order for non-residents to be charged based on the...
infographic
Einkommensteuer und Durchschnittseinkommen
- May 2015
- Free Access
Daten zum Durchschnittseinkommen von der Internationalen Arbeitsorganisation.
infographic
Persönliche Einkommensteuer
- May 2015
- Free Access
Ein Überblick über die Persönliche Einkommensteuer in den ASEAN Ländern
Q&A
Which types of entities are required to file annual income tax returns by the In...
- April 2015
- Free Access
According to the 1961 Income Tax Act, all legal persons (including corporations, individuals, trusts, and partnerships) must file an annual income tax return in India. For the majority of companies, the fiscal year officially ends on March 31st, and ...
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