Other Briefings
Can a Singapore Company Carry Forward Tax Losses?
Singapore companies can carry forward unused tax losses to offset future taxable income, subject to IRAS conditions. Find out the eligibility requirements and restrictions.
Which Business Expenses Are Not Tax-Deductible in Thailand?
Identify non-deductible business expenses in Thailand, including deduction limits, related-party payments, and corporate income tax compliance requirements.
Is a Foreign Company in Malaysia Allowed to Prepare Its Accounts in a Foreign Currency?
Foreign companies in Malaysia may use foreign currencies for accounting but must meet local financial reporting and corporate tax requirements.
Filing Corporate Income Tax in Thailand: A Guide for Foreign Investors
Filing corporate income tax in Thailand involves a 20 percent tax rate, annual and half-year returns, filing deadlines, and penalties for non-compliance.
Cambodia Introduces Tax Incentives for Government Securities Investors
Cambodia introduces tax incentives for 2026 government securities, including lower withholding tax and exemptions for interest and capital gains.
How Should Foreign-Owned Companies Prepare for a Corporate Tax Audit in Indonesia?
Prepare your foreign-owned company for a corporate tax audit in Indonesia with guidance on documentation, transfer pricing, and tax compliance.
How Are Dividends Paid to Foreign Shareholders Taxed in the Philippines?
Foreign shareholders receiving dividends from Philippine companies may face different withholding tax rates depending on their status, tax treaty eligibility, and tax-sparing relief.
Which Investments Qualify for Tax Incentives Under the Philippines’ 2026–2028 SIPP?
Find which investments qualify under the Philippines’ 2026–2028 SIPP and the tax incentives available to registered foreign investors.
How Should Foreign Companies File Corporate Income Tax Returns in Malaysia?
Foreign companies in Malaysia must file annual corporate income tax returns. Find out the e-C deadlines, filing process, CP204, and MITRS requirements.
Can a Thailand Representative Office Operate Without Taxable Income?
Find out when a Thailand representative office can operate without taxable income and which activities may create Thai tax exposure.
