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

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Q&A

What are the incentives to operate in Indian special economic zones?

What are the incentives to operate in Indian special economic zones?

Benefits and facilities offered in these zones are: Duty free import/ domestic procurement of goods for the development, operation and maintenance of Special Economic Zones units; 100 percent income tax exemption on export income for Special Econ...

Q&A

How many types of special economic zones are there in Vietnam?

How many types of special economic zones are there in Vietnam?

There are 4 types of development zones in China: Industrial Zones; Economic Zones; Export-Processing Zones; and High-tech Zones.

Q&A

What are industrial zones in Vietnam?

What are industrial zones in Vietnam?

These zones are tailored for manufacturing of goods and services supplementing thereto. In general, investment incentives, such as land rental exemptions or reductions, are offered. If the zone in question is located in “difficult socio-economi...

Q&A

What advantages are there for economic zones in Vietnam?

What advantages are there for economic zones in Vietnam?

For economic zones that are located in “especially difficult socio-economic conditions”, the benefits and incentives that investors enjoy in economic zones are equivalent to Industrial Zones and High-Tech Zones in the same conditions. Ot...

Q&A

What are the advantages of export-processing zones in Vietnam?

What are the advantages of export-processing zones in Vietnam?

Export-processing zones are industrial zones that focus on manufacturing goods for export and providing services therefor. The main advantages of export-processing zones include tax incentives, lower land rentals, exemption of import, export and valu...

Q&A

What are high-tech zones in Vietnam?

What are high-tech zones in Vietnam?

High-tech zones specialize in fields of manufacturing of biotechnology, IT and green technology. They also focus on research and development, personnel training and high-tech trade. For high-tech zones located in “especially difficult socio-eco...

Q&A

How are double tax agreements applicable to countries?

How are double tax agreements applicable to countries?

Double tax Agreements are applicable to both individual and companies of the countries or jurisdictions who are parties to agreements. Double tax treaties are a useful tool to help reduce tax liabilities when investing in Asia. They can help to redu...

Q&A

On what activities will double tax agreements be effective in Asia?

On what activities will double tax agreements be effective in Asia?

Other than profits made by companies and income by individuals, double tax agreements will normally be effective on: Royalties; Interests; Dividends; Repatriation of profits.

Q&A

How is profit repatriation affected by double tax agreements in Asia?

How is profit repatriation affected by double tax agreements in Asia?

Distribution of dividends may face withholding tax. Thus, if double tax agreements (DTAs) are in place, this tax might be reduced or eliminated. For example – between Hong Kong and China – there is a DTA in place where withholding tax fo...

Q&A

What is permanent establishment (PE)?

What is permanent establishment (PE)?

The OECD Model Income Tax Treaty defines permanent establishment as a “fixed place of business through which the business of an enterprise is wholly or partly carried on.” Thus, acquisition of permanent establishment status defines the ta...

Q&A

How does permanent establishments (PE) in Asia interact with double tax agreemen...

How does permanent establishments (PE) in Asia interact with double tax agreemen...

If a resident of Country A operates business in Country B, between which there is a double tax agreement, the profit derived will not be subject to tax in Country B, unless the business is operated in Country B through a permanent establishment. If ...

Q&A

What are general anti-avoidance rules?

What are general anti-avoidance rules?

General Anti-Avoidance Rules have been a recent phenomenon, which has been passed into law by several countries in the wake of the increasing use of complex legal structures to avoid taxes in certain jurisdictions.

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