Other Briefings
How to File Annual Financial Statements in Malaysia
File annual financial statements in Malaysia correctly, including audit requirements, SSM deadlines, MBRS submission, and rules for foreign-owned companies.
What Should Annual Financial Statements in the Philippines Include?
Annual financial statements in the Philippines cover financial position, performance, cash flows, equity, disclosures, and applicable audit requirements.
Can Foreign Investors Reduce Capital Gains Tax on Share Transfers in Indonesia?
Foreign investors can reduce tax on Indonesian share transfers through transaction structuring and applicable tax treaty provisions.
How Do Companies Register Their Books of Accounts with the BIR in the Philippines?
Companies in the Philippines must register their books of accounts with the BIR. This article covers manual, loose-leaf, and computerized books.
How Indonesia’s VAT Reverse-Charge Mechanism Works
Indonesia’s VAT reverse-charge rules can apply to overseas services and intangible goods used by Indonesian companies, including intra-group transactions.
Transfer Pricing of Intercompany Loans and Interest Expenses in Vietnam
How Vietnam treats intercompany loans, arm’s-length interest rates, the 30% EBITDA deduction cap, and related-party financing under 2026 rules.
When Can a Company Lose Its Corporate Tax Incentives in Vietnam?
When can companies lose corporate tax incentives in Vietnam? See how project changes, restructuring, expansion, and eligibility affect CIT treatment.
Withholding Tax on Service Fees, Royalties, and Interest in Vietnam
Vietnam applies different withholding tax rates to service fees, royalties, and interest paid overseas. See how FCT affects cross-border payments.
Branch or Subsidiary in the Philippines: Which Structure Is More Tax Efficient?
Compare the tax implications of a branch and subsidiary in the Philippines, including profit repatriation, tax treaties, and investment incentives.
How to Choose an Accounting Firm in the Philippines
The right accounting firm can support more than statutory compliance. Compare the factors foreign investors should evaluate when selecting an accounting adviser in the Philippines.
