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

Resources

Q&A

What other tax obligations might be imposed on foreign-invested enterprises in I...

What other tax obligations might be imposed on foreign-invested enterprises in I...

First of all, excise duty is also termed as central value-added tax, which is applicable to goods manufactured in India on the value of goods sold or the maximum retail price of the goods sold, depending on the type of goods in question. It is curren...

Q&A

What qualifies a company as a tax resident in Singapore?

What qualifies a company as a tax resident in Singapore?

A company will be a tax resident if the control and management of its business is located and exercised in Singapore. Thus, normally a foreign subsidiary would not be counted as a tax resident in Singapore. Being a tax resident in Singapore, the comp...

Q&A

What is Productivity and Innovation Credit Scheme in Singapore?

What is Productivity and Innovation Credit Scheme in Singapore?

 It is a program that SMEs to encourage business to invest in productivity and innovation may receive the following benefits: 60 percent cash payout of up to SGD$ 100,000; or 400 percent tax deduction/ allowances of up to SGD$ 400,000, &n...

Q&A

How are goods and services tax and withholding tax levied in Singapore?

How are goods and services tax and withholding tax levied in Singapore?

Goods and services tax is levied on import of goods and supply of goods and services in Singapore. Companies are required to complete registration for this tax and collect this tax only if its turnover exceeds SGD$ 1 million in any 12 consecutive mon...

Q&A

What is the corporate income tax rate in Vietnam?

What is the corporate income tax rate in Vietnam?

The corporate income tax rate is currently 25 percent. However, starting from January 2014, it will be reduced to 22 percent. But for companies engaging in prospecting, exploring, and mining of petroleum and gas and other rare and precious natural re...

Q&A

How is value-added tax defined in Vietnam?

How is value-added tax defined in Vietnam?

 It is applicable on most goods and services rendered during the process of production, circulation and consumption in Vietnam. There are indeed 3 tax rates – 0 percent, 5 percent and 10 percent: • 0 percent – applicable to exp...

magazine

The Asia Tax Comparator

 The Asia Tax Comparator

In an increasingly inter-connected Asia, many foreign investors are looking beyond China, using the lens of their China experiences to understand the investment environment in countries like India and Vietnam.

infographic

Corporate Income Tax in India

Corporate Income Tax in India

The table shows the difference of Corporate Income Tax (CIT) rate between domestic and foreign companies in India.

partner-publication

Foreign Investment Law 2012 Union Parliament Law No XXI

Foreign Investment Law 2012 Union Parliament Law No XXI

President Thein Sein signed off on Myanmar's new Foreign Investment Law on November 2 after months of debate between the country's executive and legislative branches. Known as the 2012 Union Parliament Foreign Investment Law, the Myanmar Assembly has...

partner-publication

DPRK Business Monthly: November 2012

DPRK Business Monthly: November 2012

The latest issue of DPRK Business Monthly is now available as a complimentary PDF download on the Asia Briefing Bookstore. The regular magazine looks at current international, domestic, and peninsular affairs concerning North Korea while also offerin...

magazine

Internationale Transaktionen nahestehender Unternehmen

 Internationale Transaktionen nahestehender Unternehmen

In dieser Ausgabe von China Briefing behandeln wir das Thema internationaler Transaktionen, insbesondere zwischen verbundenen Unternehmen. Im Einzelnen gehen wir auf Servicevereinbarungen von HQ und ausländischen Tochtergesellschaften ein und geb...

magazine

Opérations Internationales entre parties liées

Opérations Internationales entre parties liées

Dans ce numéro de China Briefing, nous nous tournons encore une fois à la question des opérations internationales, en particulier celles entre les parties liées. Dans le numéro de l’an dernier sur ce sujet, nous avons été tr...

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