Tax & Accounting

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  June 15, 2018 by ASEAN Briefing Reading Time: 4 minutes
  

  Taxation in ASEAN: An Introduction

  In this article, we highlight the salient features of the taxation regimes of the individual member states of ASEAN. We examine the various forms of taxation within ASEAN while highlighting their regional variations.
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  June 7, 2018 by ASEAN Briefing Reading Time: 3 minutes
  

  Key Highlights of Cambodia-China Double Taxation Treaty

  The China-Cambodian Double Taxation Treaty (DTT) entered into force on January 26, 2018, and will be applicable to income received on or after January 1, 2019. Read our article to know about the key highlights of the treaty.
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  April 27, 2018 by ASEAN Briefing Reading Time: 2 minutes
  

  The 2018/19 ASEAN Tax Comparator – New Issue of ASEAN Briefing Magazine

  The latest issue of ASEAN Briefing Magazine titled, “The 2018/19 ASEAN Tax Comparator”, is out now and available to subscribers as a complimentary download in the Asia Briefing Publication Store.
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  February 2, 2018 by ASEAN Briefing Reading Time: 3 minutes
  

  Cambodia’s DTAs with Singapore and Thailand Come into Effect

  Cambodia’s two new Double Tax Agreements (DTAs) – with Singapore and Thailand – has now come into effect. The two agreements aim to clarify taxation rights and also provide for exemption of tax on certain types of income, lowering barriers to cross-border investment and encouraging bilateral trade.
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  December 21, 2017 by ASEAN Briefing Reading Time: 5 minutes
  

  The Philippines’ New Tax Reform Package Approved

  The Philippines’ much awaited tax reform package or Tax Reform for Acceleration and Inclusion (TRAIN) was signed into law recently, paving the way for a simpler and fairer tax regime in the country. Read more about the key changes introduced by the new law in our latest article.
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  March 3, 2017 by ASEAN Briefing Reading Time: 4 minutes
  

  Thailand’s New Personal Income Tax Structure Comes Into Effect

  Thailand’s updated personal income tax structure officially came into effect on January 1, 2017, with the aim to ease tax burdens and boost disposable income. The new structure revises the income tax bands subject to 30 percent and 35 percent tax, and increases deductibles, and doubles allowances.
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  February 21, 2017 by ASEAN Briefing Reading Time: 4 minutes
  

  Philippines’ Finance Secretary Recommends 7 Percent Corporate Income Tax Cut

  The Philippines’ Finance Secretary, Carlo Dominguez, has recommended a corporate income tax rate of 25 percent, reduced from the current 32 percent as part of the Government’s Comprehensive Tax Reform Program (CTRP).
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  January 13, 2017 by ASEAN Briefing Reading Time: 7 minutes
  

  Evaluating Cambodia’s Tax Reform

  Cambodia’s recent tax reforms, which aim to introduce small and medium sized taxpayers into the formal economy, have been called the country’s most significant in decades. Here, we look at updated tax tiers, Tax on Profit and Tax on Salary rates, and other recent developments in Cambodia’s tax regime.
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  September 26, 2016 by ASEAN Briefing Reading Time: 4 minutes
  

  Malaysia Airport Tax Hikes Scheduled for 2017

  Malaysia is set to implement a series of tax increases for both domestic and international bound flights starting in 2017. With rates confirmed, criticism and outcry from the nation’s aviation industry has been growing as many worry about the ramifications for regional aviation.
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  September 23, 2016 by ASEAN Briefing Reading Time: 4 minutes
  

  Philippine Tax Amnesty Proposed in a Bid to Increase Revenue Collection

  A Philippine tax amnesty has been proposed in an effort to increase state collections and mitigate reduced revenues projected in the wake of planned corporate tax reductions. Understand the terms of the amnesty and how you may qualify for relief.