Our collection of resources based on what we have learned on the ground
Resources
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Individual Income Tax Rate in Singapore
- January 2014
- Members Access
Singapore imposes a progressive tax ranging from 0 to 20 percent on the individual income of a tax resident.
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Individual Income Tax Rate in India
- January 2014
- Members Access
India imposes different sets of progressive tax rates, ranging from 10-30 percent.
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Individual Income Tax Rate in Vietnam
- January 2014
- Members Access
In Vietnam, personal income is taxed according to seven progressive rates from 5 to 35 percent.
Q&A
What is a Permanent Account Number (PAN) in India?
- January 2014
- Free Access
A Permanent Account Number (PAN) is a 10-digit alphanumeric code, printed on an identification card, for the reference of the Income Tax Department. Companies are required to obtain a PAN during the establishment process in order to file an income ta...
Q&A
What are the requirements for employee tax deductions at source in India?
- January 2014
- Members Access
All entities in India (including foreign representative offices and Indian setups like wholly owned subsidiaries) are required to make tax deductions at source on employees' salaries on behalf of the Income Tax Department. The payment and complianc...
Q&A
What is the Tax Deduction Account Number (TAN)?
- January 2014
- Members Access
The Tax Deduction Account Number (TAN) is a mandatory ten digit alphanumeric code for all persons who deduct tax at source, which must be cited during the process of deduction. Application forms and instructions for obtaining a TAN can be found on go...
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Types of Permanent Establishment under Indian Law
- January 2014
- Free Access
There are three types of permanent establishment under Indian law: Fixed Place PE, Agency PE, and Service PE.
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Treaty Benefit Administrative Requirements by Income Type in China
- January 2014
- Free Access
For passive income and active income, the treaty benefit administrative requirements are different in China.
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Equity Transfer, Notification Documentation in China
- January 2014
- Free Access
When establishing an offshore holding company, four parts need to be included in the notification.
Q&A
What does salary in India include?
- January 2014
- Free Access
Section 17 of the Income Tax Act defines salary to include: Wages Pensions or Annuities Gratuities Advance of Salary Any fee, commission, perquisites (the value of rent-free accommodation provided by the employer or...
Q&A
How are wages paid in India and how do they vary?
- January 2014
- Members Access
Wages vary considerably, depending on industry, company size and region. The national minimum wage of India is currently at INR115 (US$2.24) per day (effective from April 1, 2011); though this varies by state. Companies use both time and piece ...
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China's Tax System of 2012
- January 2014
- Members Access
Current tax system in China consists of two parts: value added tax and business tax.
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