Other BriefingsPT PMA or Sector-Specific Entity: Which Structure Should Foreign Investors Choose in Indonesia?
Foreign investors in Indonesia must assess PT PMA structures, sector-specific licensing, ownership restrictions, and capital requirements before market entry.
Vietnam Removed from EU Tax Blacklist: Implications for Businesses
The EU has removed Vietnam from its list of non-cooperative tax jurisdictions, citing progress in tax transparency reforms. While the move improves Vietnam's international tax standing, businesses should continue monitoring compliance and reporting obligations as the country remains under review in Annex II.
What Is the Minimum Capital Required for a Foreign-Owned Company in the Philippines?
Foreign investors in the Philippines face different minimum capital requirements depending on ownership, business activities, and export status.
Asia Transfer Pricing Brief: Q2 2026
Q2 2026 transfer pricing updates from Singapore, Vietnam, and the UAE, covering SBC cost treatment, Decree 255, and Ministerial Decision 96/2026 for FIEs.
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Vietnam’s New Single Window Rules: Preparing Import and Export Workflows
Oct 08 -
Vietnam Amends PPP Rules: What Decree 377/2026/ND-CP Means for Investors
Oct 08 -
Vietnam’s New Framework for Preventing and Resolving International Investment Disputes
Oct 08 -
Before 18 October: A Readiness Checklist for Foreign-Invested Trading and Retail Businesses in Vietnam
Oct 08 -
Vietnam Manufacturing Tracker: September 2026 Update
Oct 07
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Indonesia
PT PMA or Sector-Specific Entity: Which Structure Should Foreign Investors Choose in Indonesia?
Oct 14Foreign investors in Indonesia must assess PT PMA structures, sector-specific licensing, ownership restrictions, and capital requirements before market entry.
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How Should Foreign-Owned Companies Prepare for a Corporate Tax Audit in Indonesia?
Oct 02Prepare your foreign-owned company for a corporate tax audit in Indonesia with guidance on documentation, transfer pricing, and tax compliance.
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How Can Companies Deduct Bad Debts for Corporate Income Tax in Indonesia?
Sep 24Find out which bad debts can be deducted from corporate income tax in Indonesia, the conditions that apply, and the evidence companies need.
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Legalization and Apostille Requirements for Foreign Documents in Indonesia
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When Does an Indonesian Sales Operation Require a Local Company?
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Customs and Trade Strategy in Indonesia: An Investor's Guide
As shifting supply chains, new trade agreements, and a growing manufacturing base reshape the economy, investors must understand how to navigate custo...
Malaysia
Is a Foreign Company in Malaysia Allowed to Prepare Its Accounts in a Foreign Currency?
Oct 13Foreign companies in Malaysia may use foreign currencies for accounting but must meet local financial reporting and corporate tax requirements.
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Can Foreign Investors Use Nominee Shareholders in Malaysia?
Oct 08Examine Malaysia's nominee shareholder rules, foreign ownership restrictions, beneficial ownership disclosure requirements, and investment risks.
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How Should Foreign Companies File Corporate Income Tax Returns in Malaysia?
Sep 29Foreign companies in Malaysia must file annual corporate income tax returns. Find out the e-C deadlines, filing process, CP204, and MITRS requirements.
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Selling Shares in a Malaysian Company: When Does Capital Gains Tax Apply?
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Malaysia Investor Pass in 2026: Who Can Still Apply?
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Investing in Malaysia - Key Sectors and Opportunities for Foreign Investors
This issue of Investing in Malaysia provides a comprehensive analysis of the country’s key investment sectors, outlining growth trends, regulatory d...
Philippines
What Is the Minimum Capital Required for a Foreign-Owned Company in the Philippines?
Oct 12Foreign investors in the Philippines face different minimum capital requirements depending on ownership, business activities, and export status.
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Can You Sell in the Philippines Without a Local Company?
Oct 07Find out how foreign companies can sell goods and services in the Philippines without a local entity and the tax, customs, and regulatory requirements involved.
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How Are Dividends Paid to Foreign Shareholders Taxed in the Philippines?
Oct 01Foreign shareholders receiving dividends from Philippine companies may face different withholding tax rates depending on their status, tax treaty eligibility, and tax-sparing relief.
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Which Investments Qualify for Tax Incentives Under the Philippines’ 2026–2028 SIPP?
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What Should Annual Financial Statements in the Philippines Include?
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Unlocking the ASEAN-6 | ESG Transition Overview 2024
Unlocking the ASEAN-6 | ESG Transition Landscape 2024 offers essential insights into the evolving sustainability reporting requirements of Southeast A...
Singapore
Asia Transfer Pricing Brief: Q2 2026
Oct 08Q2 2026 transfer pricing updates from Singapore, Vietnam, and the UAE, covering SBC cost treatment, Decree 255, and Ministerial Decision 96/2026 for FIEs.
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Can a Foreign Director Manage a Singapore Company from Overseas?
Oct 05Foreign directors can manage Singapore companies overseas, but tax residency, board decisions, and director taxation require careful planning.
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Singapore Overtakes Mauritius as India’s Top FDI Source: Key Investment Trends in Q1 FY 2026-27
Sep 28India recorded US$19.82 billion in FDI inflows in Q1 FY 2026-27, as per the latest DPIIT data. Niche sectors such as services, trading, telecommunications and chemicals led the gains, while Singapore overtook Mauritius as the largest cumulative source of FDI equity in India.
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How Singapore Companies Can Pay Dividends to Foreign Shareholders
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Singapore Pillar Two Registration: What Multinational Groups Need to Do
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From Scale to Strategy: India–Singapore Pathways for Growth and Innovation
As India–Singapore ties move from strategic intent to execution, businesses need clarity on where opportunities are becoming commercially viable. Th...
Thailand
Filing Corporate Income Tax in Thailand: A Guide for Foreign Investors
Oct 11Filing corporate income tax in Thailand involves a 20 percent tax rate, annual and half-year returns, filing deadlines, and penalties for non-compliance.
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Can a Thailand Representative Office Operate Without Taxable Income?
Sep 25Find out when a Thailand representative office can operate without taxable income and which activities may create Thai tax exposure.
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Thailand Cross-Border Service Payments: When Does Withholding Tax Apply?
Sep 22Thailand withholding tax can apply to cross-border service payments depending on the income type, tax treaty, and foreign provider’s presence in Thailand.
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Thailand Plans New EV Tax Structure Tied to Local Manufacturing
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Step-by-Step Company Registration Process in Thailand for Foreign Investors
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Investing Across Borders: Opportunities in the Johor–Singapore SEZ
This publication sets out the rationale behind the Johor-Singapore SEZ, the sectors it is likely to support, and the broader context in which it is be...
Vietnam
Vietnam Manufacturing Tracker: September 2026 Update
Oct 07The Vietnam Manufacturing Tracker provides the latest data, industrial production indicators, and export performance insights to help investors monitor Vietnam’s fast-evolving manufacturing landscape.
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Vietnam Manufacturing Tracker: September 2026 Update
Oct 07The Vietnam Manufacturing Tracker provides the latest data, industrial production indicators, and export performance insights to help investors monitor Vietnam’s fast-evolving manufacturing landscape.
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Vietnam’s Regional Minimum Wage Effective from January 1, 2026
Nov 11Vietnam’s government has officially updated the regional minimum wage for contract-based workers, which will take effect from January 1, 2026.
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Vietnam’s Regional Minimum Wage Effective from January 1, 2026
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Vietnam’s First Draft of New Personal Data Protection Law (PDPL) Released for Public Comments
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Vietnam's New Personal Data Protection Rules: Compliance, Governance, and Risk Management Guide
Vietnam's new personal data protection framework introduces significant compliance and governance obligations for businesses. Vietnam’s New Personal...
Rest of ASEAN
Building a Vietnam+1 Manufacturing Strategy with Cambodia
Oct 06Build a Vietnam+1 manufacturing strategy with Cambodia by assessing production costs, supply chains, cross-border logistics, and rules of origin.
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Cambodia Introduces Tax Incentives for Government Securities Investors
Oct 06Cambodia introduces tax incentives for 2026 government securities, including lower withholding tax and exemptions for interest and capital gains.
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GEO Marketing Is Rising Across ASEAN
Sep 30GEO marketing is reshaping digital visibility across ASEAN as consumers increasingly use AI platforms to research brands, products, and services.
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What Would an ASEAN-Canada Free Trade Agreement Mean for Foreign Investors?
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GCC–ASEAN Free Trade Talks: What a Deal Would Mean for UAE Businesses in Southeast Asia
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Vietnam's New Personal Data Protection Rules: Compliance, Governance, and Risk Management Guide
Vietnam's new personal data protection framework introduces significant compliance and governance obligations for businesses. Vietnam’s New Personal...