• Tariffs

    Top Articles in Tariffs

    Breaking Down the US-China Trade Tariffs: What's in Effect Now?

    Breaking Down the US-China Trade Tariffs: What's in Effect Now?

    Mar 27

    The current landscape of US-China tariff rates is complex, with multiple overlapping trade measures in effect. This article explains which tariffs apply in 2025 and how they intersect.

    • US-China Relations in the Trump 2.0 Era: A Timeline

      Mar 27
    • Vietnam’s Wood Industry in 2026: Navigating Challenges and Seizing New Opportunities

      Mar 16
    • US Supreme Court Blocks Trump's Tariffs: Implications for Vietnam–US Trade and Businesses

      Feb 27
    • US Tariff Twists: Where Does India Stand and How Will Exporters Get Impacted?

      Feb 26
    • US Supreme Court Strikes Down Trump’s Tariffs: Implications for Gulf Trade and Business

      Feb 23
    • US Supreme Court Strikes Down Trump’s Tariffs – What it Means for the US-China Détente

      Feb 23
    Read All
  • Economy

    Top Articles in Economy

    Singapore Subsidiary or Branch Office: How Foreign Companies Should Structure Market Entry

    Singapore Subsidiary or Branch Office: How Foreign Companies Should Structure Market Entry

    Mar 24

    Compare subsidiary and branch structures in Singapore, including liability, tax treatment, governance, and profit repatriation implications.

    • Indonesia’s QRIS Expansion Across APEC and What It Means for Businesses

      Mar 23
    • How Global Energy Price Volatility Could Affect Singapore’s Economy

      Mar 19
    • Laos Land Conversion Policy: New Entry Points for Foreign Investors

      Mar 17
    • ASEAN’s LNG Export Leaders: Investment and Energy Trade Opportunities in Malaysia and Indonesia

      Mar 17
    • Indonesia’s Danantara After Year One: Growth Targets, Asset Consolidation, and Investment Implications

      Mar 13
    • Vietnam Eases Foreign Access to Equities: What the New Rules Mean for Global Investors

      Mar 10
    Read All
  • Industries

    Top Articles in Industries

    How Global Energy Price Volatility Could Affect Singapore’s Economy

    How Global Energy Price Volatility Could Affect Singapore’s Economy

    Mar 19

    Singapore faces rising costs from global energy shocks, but its role as a regional hub creates both risks and opportunities for investors.

    • Laos Land Conversion Policy: New Entry Points for Foreign Investors

      Mar 17
    • ASEAN’s LNG Export Leaders: Investment and Energy Trade Opportunities in Malaysia and Indonesia

      Mar 17
    • Indonesia’s Danantara After Year One: Growth Targets, Asset Consolidation, and Investment Implications

      Mar 13
    • Philippines–UAE CEPA: Trade Expansion and Investment Implications

      Mar 10
    • How CPTPP Is Reshaping Malaysia’s Export Markets

      Mar 06
    • How Middle East Energy Disruptions Could Reshape Investment Planning in ASEAN

      Mar 04
    Read All
  • Tax/Accounting

    Top Articles in Tax/Accounting

    Vietnam Tax Loss Carryforward: When Profits Can Be Recovered

    Vietnam Tax Loss Carryforward: When Profits Can Be Recovered

    Apr 01

    Vietnam’s 5-year loss carryforward rule can delay or reduce profit recovery. Learn how timing and structure determine your tax outcome.

    • Malaysia Withholding Tax Risks for Cross-Border Payments

      Mar 26
    • Calculating Taxable Profit in Vietnam for Foreign-Invested Companies

      Mar 25
    • Vietnam Foreign Contractor Tax Explained: A Guide for Cross-Border Payments

      Mar 20
    • Indonesia Corporate Income Tax Framework for Foreign-Owned Companies

      Mar 18
    • Capital Gains Tax on Share Transfers in Vietnam: Investor Exit Considerations

      Mar 13
    • Personal Income Tax Filing in Thailand: What Expats Need to Know

      Mar 11
    Read All
  • Regulatory

    Top Articles in Regulatory

    Singapore Subsidiary or Branch Office: How Foreign Companies Should Structure Market Entry

    Singapore Subsidiary or Branch Office: How Foreign Companies Should Structure Market Entry

    Mar 24

    Compare subsidiary and branch structures in Singapore, including liability, tax treatment, governance, and profit repatriation implications.

    • Shareholder Agreements in Singapore for Foreign Investors: Control, Exit Rights, and Protection

      Feb 23
    • Should Investors Consolidate Indonesia Operations Under a Holding Company?

      Feb 18
    • Singapore AML and KYC Rules for Foreign Shareholders

      Feb 17
    • Minimum Capital Requirements for Foreign Investors in Malaysia: Sector-Specific Rules Explained

      Feb 16
    • How Indonesia’s PT PMA Structure Fits Foreign Ownership and Control Requirements

      Feb 10
    • Navigating Thailand’s Competition Law and Merger Approval Regime for Foreign Businesses

      Feb 05
    Read All
  • HR/Payroll

    Top Articles in HR/Payroll

    Fixed-Term vs Regular Employment Contracts When Foreign Firms Hire in the Philippines

    Fixed-Term vs Regular Employment Contracts When Foreign Firms Hire in the Philippines

    Mar 28

    Foreign firms hiring in the Philippines should assess whether fixed-term or regular employment contracts are appropriate. Learn the legal risks, costs, and compliance considerations.

    • Personal Income Tax Filing in Thailand: What Expats Need to Know

      Mar 11
    • THR Compliance in Indonesia: What Foreign Employers Must Review Before Eid 2026

      Mar 04
    • Vietnam’s 183-Day Rule: Tax Implications for Foreign Employees

      Feb 11
    • Using Business Intelligence to Evaluate Workforce Availability and Wage Levels in Indonesia

      Feb 09
    • Malaysia Revises Its Expatriate Employment Policy

      Jan 19
    • Local Director and Management Presence Requirements in Singapore

      Jan 06
    Read All
  • Across ASEAN
    • Across ASEAN
    • Indonesia
    • Malaysia
    • Philippines
    • Singapore
    • Thailand
    • Vietnam
    • See all
    • Indonesia
    • Indonesia’s QRIS Expansion Across APEC and What It Means for Businesses

      Mar 26
    • Indonesia Corporate Income Tax Framework for Foreign-Owned Companies

      Mar 26
    • ASEAN’s LNG Export Leaders: Investment and Energy Trade Opportunities in Malaysia and Indonesia

      Mar 26
    • Indonesia’s Danantara After Year One: Growth Targets, Asset Consolidation, and Investment Implications

      Mar 26
    • How Foreign Investors Should Prepare Year-One Tax Compliance Plans in Indonesia

      Mar 26
    • THR Compliance in Indonesia: What Foreign Employers Must Review Before Eid 2026

      Mar 26
    • Malaysia
    • Malaysia Withholding Tax Risks for Cross-Border Payments

      Mar 26
    • ASEAN’s LNG Export Leaders: Investment and Energy Trade Opportunities in Malaysia and Indonesia

      Mar 26
    • How CPTPP Is Reshaping Malaysia’s Export Markets

      Mar 26
    • Malaysia’s Rising Role in US Trade and What It Means for Foreign Investors

      Feb 26
    • Tax Treatment of Intercompany Funding and Royalties in Malaysia

      Feb 26
    • Minimum Capital Requirements for Foreign Investors in Malaysia: Sector-Specific Rules Explained

      Feb 26
    • Philippines
    • Fixed-Term vs Regular Employment Contracts When Foreign Firms Hire in the Philippines

      Mar 26
    • Philippines–UAE CEPA: Trade Expansion and Investment Implications

      Mar 26
    • How to Add or Amend Business Activities After Incorporation in the Philippines

      Feb 26
    • Understanding Capital Gains Treatment for Share and Asset Transfers in the Philippines

      Feb 26
    • How to Reduce Withholding Tax on Cross-Border Payments in the Philippines

      Jan 26
    • Enforcing Commercial Contracts in the Philippines: An Investor Enforcement Perspective

      Dec 25
    • Singapore
    • Singapore Subsidiary or Branch Office: How Foreign Companies Should Structure Market Entry

      Mar 26
    • How Global Energy Price Volatility Could Affect Singapore’s Economy

      Mar 26
    • Comparing Tax Environments: Dubai, Hong Kong, and Singapore

      Mar 26
    • Singapore Budget 2026 and its Impact on Foreign Investors: Tax, Incentives, and Strategic Signals

      Feb 26
    • Singapore RHQ and IHQ Incentives: What Multinationals Should Know

      Feb 26
    • Shareholder Agreements in Singapore for Foreign Investors: Control, Exit Rights, and Protection

      Feb 26
    • Thailand
    • Personal Income Tax Filing in Thailand: What Expats Need to Know

      Mar 26
    • Navigating Thailand’s Competition Law and Merger Approval Regime for Foreign Businesses

      Feb 26
    • Choosing The Appropriate Legal Entity for Foreign Investors in Thailand

      Jan 26
    • Thailand Introduces Digital Work Permit System for Foreign Employers

      Nov 25
    • How Foreign Investors Should Structure M&A in Thailand

      Nov 25
    • Customs Strategy in Thailand: FTAs and Duty Drawback Options

      Nov 25
    • Vietnam
    • Vietnam Manufacturing Tracker: As of February 2026

      Feb 26
    • Vietnam’s Regional Minimum Wage Effective from January 1, 2026

      Nov 25
    • Vietnam’s First Draft of New Personal Data Protection Law (PDPL) Released for Public Comments

      Sep 24
    • Vietnam’s 2024 Social Insurance Law: Implications for Businesses

      Aug 24
    • EU-Vietnam Free Trade Agreement: Key Provisions and Implications for FDI

      Aug 24
    • U.S. Chooses to Retain Vietnam's Non-Market Economy Status Despite Reforms

      Aug 24
    • See all
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    An Introduction to Doing Business in Singapore 2025 Download Now

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    An Introduction to Doing Business in Indonesia 2026 Download Now

    An Introduction to Doing Business in Indonesia 2026

    The Emerging Asia Manufacturing Index 2024 - Navigating Asia's Industrial Landscape Download Now

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    Manufacturing in Vietnam: Regional Clusters and Site Selection for Production Expansion Download Now

    Manufacturing in Vietnam: Regional Clusters and Site Selection for Production Expansion

    Customs and Trade Strategy in Indonesia: An Investor's Guide Download Now

    Customs and Trade Strategy in Indonesia: An Investor's Guide

    投资马来西亚:重点行业与外资机遇 Download Now

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    ASEAN Briefing has developed into a premium source for insight on doing business in ASEAN. It publishes business news concerning foreign direct investment into ASEAN, including the most important tax, legal and accounting issues. The ASEAN Briefing Magazine was first published in 2009, and is contributed to by investment professionals based in ASEAN.

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