Our collection of resources based on what we have learned on the ground
Resources
infographic
Rates and Reduction for Select Asian Treaty Partners
- February 2017
- Members Access
This infographic represents the rates and reductions for select Asia treaty partners, concerning dividends, interest and royalties.
infographic
Corporate Income Tax Rate Over Time in Singapore
- February 2017
- Members Access
This infographic shows the corporate income tax rate over time, from 1997 to 2017.
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.
magazine
Accounting and Bookkeeping in Vietnam
- November 2016
- Members Access
In this issue of Vietnam Briefing, we outline the basic framework of accounting applied in Vietnam and provide guidance on how to ensure compliance. We discuss existing Vietnamese accounting standards, highlight differences between Vietnamese and int...
magazine
Analyse de la Réforme de la TVA en Chine
- November 2016
- Members Access
Début 2012, la Chine a débuté une réforme massive de son système fiscal en lançant le remplacement de sa “taxe sur les affaires” (“business tax” ou “BT”) par la taxe sur la valeur ajoutée (“TVA”). Avant cette réforme, la TVA n...
magazine
Evaluating China's VAT Reform
- November 2016
- Members Access
At the beginning of 2012, China began a massive overhaul of its tax system by initiating the replacement of business tax (BT) with value-added tax (VAT). Prior to the reform, VAT was levied only on the sale and import of tangible goods and on the pro...
videographic
Option 1 Available When Restructuring a China Business
- June 2016
- Free Access
this prezi shows viewers the First Option Available when Restructuring a China Business: Reduction of Operations
videographic
2nd Option Available When Restructuring a China Business
- June 2016
- Free Access
This prezi offers viewers 2nd option: Conversion. On Available When Restructuring a China Business.
magazine
The 2016/17 ASEAN Tax Comparator
- June 2016
- Members Access
In this issue of ASEAN Briefing, we examine regional taxation in ASEAN through a comparison of corporate, indirect, and withholdings taxation. We further present an overview of the compliance environments found across the region and analyze ASEAN’s...
Q&A
How is Corporate Income Tax determined for acquired companies in China?
- June 2016
- Members Access
Under the PRC Corporate Income Tax (CIT) Law, which applies to both domestic enterprises as well as foreign and foreign-invested enterprises, income arising from the transfer of equity and assets (both fixed and intangible) is subject to CIT. While a...
magazine
Remitting Profits from Vietnam
- May 2016
- Members Access
In this issue of Vietnam Briefing, we outline existing regulations on remittance and provide guidance on how to ensure compliance in order to repatriate profits in a timely fashion. We highlight relevant government bodies, outline steps required to s...
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...
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