Our collection of resources based on what we have learned on the ground
Resources
Q&A
How are double tax agreements applicable to countries?
- November 2013
- Free Access
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
How is profit repatriation affected by double tax agreements in Asia?
- November 2013
- Members Access
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)?
- November 2013
- Free Access
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...
- November 2013
- Free Access
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
How do general anti-avoidance rules work in Asia?
- November 2013
- Free Access
General Anti-Avoidance Rules function according to the “substance over form” principle. The rules give relevant tax authorities the right to withhold or to deny tax benefits that transactions might expect to enjoy, if it is clear that the...
Q&A
What are bilateral investment treaties (BITs)?
- November 2013
- Free Access
BITs function as the legal basis of which states can mutually agree upon to recognize the protocols and parameters of bilateral investments. They are particularly useful when it comes to dealing with lesser developed countries, because double tax agr...
Q&A
How is annual return filed under Singaporean law?
- November 2013
- Free Access
Singaporean companies must file an annual return with the Accounting and Corporate Regulatory Authority within 1 month of the holding of the company’s annual general meeting. Annual return can be filed by engaging the services of a professiona...
podcast
The Importance of ASEAN for American Companies
- October 2013
- Free Access
Dezan Shira & Associates Founder, Chris Devonshire-Ellis, answers important questions about ASEAN and its importance for American companies doing business in Asia.
podcast
The Importance of China for American Companies
- September 2013
- Free Access
Dezan Shira & Associates Founder, Chris Devonshire-Ellis, answers important questions to consider for American companies when entering the Chinese market.
podcast
The Importance of Vietnam for American Companies
- September 2013
- Free Access
Dezan Shira & Associates Founder, Chris Devonshire-Ellis, answers important questions to consider for American companies when entering the Vietnamese market.
infographic
Special Economic Zones in India
- August 2013
- Free Access
The map shows the location of the Special Economic Zones (SEZ) in India.
podcast
"Erweiterung Ihres China- Geschfts nach Indien und Vietnam" prsentiert vom Ger...
- May 2013
- Free Access
In diesem Podcast von Asia Briefing, diskutieren wir warum China nicht mehr länger die einzige Lösung für exportgetriebene Geschäfte ist und wie die Entwicklung des Asienhandels Standorte wie Vietnam und Indien als wettbewerbsfähige Alternativen...
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