Other BriefingsHow Can Companies Deduct Bad Debts for Corporate Income Tax in Indonesia?
Find out which bad debts can be deducted from corporate income tax in Indonesia, the conditions that apply, and the evidence companies need.
Tax Obligations for Resident and Non-Resident Property Owners in Vietnam
Foreign property owners in Vietnam, both resident and non-resident, are required to adhere to the same tax regulations as Vietnamese citizens.
How Singapore Companies Can Pay Dividends to Foreign Shareholders
Singapore companies can pay dividends to foreign shareholders from available profits. Know the approval process, tax treatment, and payment rules.
What Happens to Tax Losses When a Vietnamese Company Is Acquired
Learn how carried-forward tax losses are treated when acquiring a Vietnamese company, including share deals, asset purchases and restructuring risks.
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Vietnam Manufacturing Tracker: August 2026 Update
Sep 22 -
Vietnam Manufacturing Tracker: August 2026 Update
Sep 22 -
Singapore Pillar Two Registration: What Multinational Groups Need to Do
Sep 20 -
Vietnam’s Carbon Market: Compliance Lessons from the EU ETS
Sep 17 -
Seven Common Tax and Compliance Mistakes Foreign-Invested Companies Make in Vietnam
Sep 16
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Indonesia
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
Sep 16Find out when foreign documents require an apostille or legalization for corporate and regulatory filings in Indonesia.
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When Does an Indonesian Sales Operation Require a Local Company?
Sep 14When does selling into Indonesia require a local company? Compare cross-border sales, representative offices, distributors, PT PMAs, and tax exposure.
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Director and Commissioner Duties in Indonesian Foreign-Owned Companies
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Which Sector-Specific Licenses Do Foreign Investors Need in Indonesia?
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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
Selling Shares in a Malaysian Company: When Does Capital Gains Tax Apply?
Sep 21Malaysia’s capital gains tax can apply when foreign investors sell shares in unlisted Malaysian companies. Check the rates, exemptions, and filing rules.
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Malaysia Investor Pass in 2026: Who Can Still Apply?
Sep 16Check the current Malaysia Investor Pass rules for 2026, including who can apply, who is excluded, application requirements, and pass validity.
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How to File Annual Financial Statements in Malaysia
Sep 09File annual financial statements in Malaysia correctly, including audit requirements, SSM deadlines, MBRS submission, and rules for foreign-owned companies.
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How Joint Ventures Are Structured Between Malaysian and Foreign Partners
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Should Foreign Investors Use Labuan for Holding Structures in Malaysia?
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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 Should Annual Financial Statements in the Philippines Include?
Sep 07Annual financial statements in the Philippines cover financial position, performance, cash flows, equity, disclosures, and applicable audit requirements.
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Hiring Foreign Employees in the Philippines: Work Permits, Restricted Roles, and Employer Obligations
Sep 07Hiring foreign employees in the Philippines requires work permits, immigration approval, payroll compliance, and social security contributions.
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How Do Companies Register Their Books of Accounts with the BIR in the Philippines?
Sep 01Companies in the Philippines must register their books of accounts with the BIR. This article covers manual, loose-leaf, and computerized books.
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Should Investors Use Nominee Structures or Direct Shareholding in the Philippines?
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How Location Affects Tax Incentives for Investments in the Philippines
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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
How Singapore Companies Can Pay Dividends to Foreign Shareholders
Sep 23Singapore companies can pay dividends to foreign shareholders from available profits. Know the approval process, tax treatment, and payment rules.
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Singapore Pillar Two Registration: What Multinational Groups Need to Do
Sep 20Singapore’s Pillar Two rules require in-scope multinational groups to register with IRAS. Find out the thresholds, deadlines, filing entities, and requirements.
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Tax Planning for Chinese Companies Going Global (Part 1): Building the Structure for Outbound Investment (ODI)
Sep 11Learn how Chinese companies should structure an overseas investment in 2026, including host country tax features, Hong Kong vs Singapore holding options, financing mix, Pillar Two exposure and ODI filings.
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Which Licenses Must a Singapore Company Obtain Before Starting Operations?
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Singapore as an Expansion Gateway for Strategic Industries
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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
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
Sep 17Thailand plans a new EV tax structure linking tax treatment to local manufacturing, investment, and sourcing, with final rates still pending.
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Step-by-Step Company Registration Process in Thailand for Foreign Investors
Aug 12Registering a company in Thailand requires the right ownership structure, incorporation process, tax registrations, and operating approvals.
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Hiring Foreign Employees in Thailand: Work Permit Rules
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Thai Investment in Vietnam: Key Investors, Growth Sectors, and Market Entry Strategies in 2026
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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: August 2026 Update
Sep 22The 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: August 2026 Update
Sep 22The 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
GCC–ASEAN Free Trade Talks: What a Deal Would Mean for UAE Businesses in Southeast Asia
Jul 27ASEAN and the GCC are studying a bloc-to-bloc free trade agreement, and the UAE (nearly half of GCC–ASEAN trade) has the most at stake. This guide explains what a deal would add beyond the UAE's existing CEPAs, which sectors gain most, and how businesses can prepare before any text exists.
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Using a UAE Holding Company to Invest in Asia: A Guide for GCC-Based Investors
Jul 09As GCC capital flows increasingly toward India, ASEAN, Singapore, and Hong Kong, UAE holding companies are emerging as a strategic structure for Asia-focused investment. This article examines how treaty access, tax efficiency, substance, succession planning, and exit mechanics can shape returns for Gulf-based investors.
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Thai Investment in Vietnam: Key Investors, Growth Sectors, and Market Entry Strategies in 2026
Jun 23Thailand is Vietnam’s second-largest ASEAN investor, with US$15.4 billion in registered capital. Explore leading Thai investors, priority sectors, market entry strategies, and opportunities for businesses entering Vietnam in 2026.
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How Singapore's Double Taxation Agreements Can Reduce Withholding Taxes on Cross-Border Investments
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Índice manufacturero asiático: Malasia se sitúa en segundo lugar entre las economías de la ASEAN
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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...