Our collection of resources based on what we have learned on the ground
Resources
Q&A
How is the tax system different in Cambodia compared to China?
- July 2015
- Free Access
In Cambodia, all businesses are subject to tax under the Self-Assessment System (Real Regime Tax System), regardless of their business or their revenue. There is no Double Tax Treaties in place which means that all withholding taxes are chargeable at...
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...
magazine
China Investment Roadmap: the Automotive Parts Industry
- May 2015
- Members Access
In this issue of China Briefing, we present a roadmap for investing in China’s automotive industry. We begin by providing an overview of the industry, and then take a comprehensive look at key foreign investment considerations, including investm...
infographic
Körperschaftsteuer: Anforderung und Prüfung
- May 2015
- Free Access
Eine Übersicht der Anforderungen der Körperschaftsteuer in ASEAN sowie den Ländern China, Hong Kong und Indien
infographic
CT Rates for Cars and Car Parts in China
- May 2015
- Members Access
This infographic shows CT rates for cars and car parts in China - For cars, passenger cars with cylinder capacity - different CT rates for different amount of litres - and small & medium commercial vehicles.
Q&A
What are Wholly Owned Subsidiaries (WOS) and what is the process used to remit p...
- April 2015
- Free Access
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 ...
Q&A
What are the key differences between the new India Accounting Standards (Ind-AS)...
- April 2015
- Free Access
While the India Accounting Standards (Ind-AS) represent a major step towards international best practices of financial reporting, many key differences remain between Ind-AS and international financial reporting standards (IFRS). For instance, Ind-AS ...
Q&A
What are the new India Accounting Standards (Ind-AS) as of 2015, and what impact...
- April 2015
- Free Access
The new India Accounting Standards (Ind-AS) are an updated set of accounting standards put forward by the Institute of Chartered Accountants in India (ICAI) to bring India’s generally accepted accounting practices (GAAP) closer in line with int...
magazine
Managing Your Accounting and Bookkeeping in India
- April 2015
- Members Access
In this issue of India Briefing Magazine, we spotlight three issues that financial management teams for India should monitor. In the first article, we examine the new Indian Accounting Standards (Ind-AS) system, which is expected to be a boon for for...
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