Tax & Accounting

A Guide to Withholding Taxes in Singapore


Withholding taxes in Singapore are low by global standards, in line with the city-state’s reputation for business-friendly policies.

Philippines and Brunei Sign Double Tax Avoidance Treaty


The Philippines and Brunei have signed a double taxation avoidance treaty that will eliminate double taxation on the income generated from cross-border transactions.

Circular 45 Sets Out New Rules on Advance Pricing Agreements in Vietnam


Vietnam’s Circular 45 sets the new rules on the Advance Pricing Agreements (APA) mechanism in Vietnam. Circular 45 entered into force on August 3, 2021.

The Updated Indonesia-Singapore Tax Treaty Enters into Force


On July 23, 2021, the updated Indonesia-Singapore double taxation agreement entered into force, strengthening efforts to prevent tax evasion, and increase investments between the two countries.

The Philippines Imposes New 12% VAT Rate on Exporters


The Philippines’ Revenue Regulation No. 9-2021, which introduces a 12 percent value-added tax (VAT) rate on certain sales transactions that were previously taxed at zero percent.

Cambodia Issues Ninth Round of Stimulus Measures


Cambodia unveiled its ninth round of stimulus measures to support businesses andhouseholds as the country grapples with a sudden surge in COVID infections.

Vietnam Issues Guidance on Electronic Tax Payment Transactions: Circular 19


Vietnam’s Ministry of Finance (MoF) has issued Circular 19/2021/TT-BTC (Circular 19) guiding regulations on electronic tax transactions.

Personal Income Tax in Vietnam: Exemptions and Reductions


Vietnam’s Law on Personal Income Tax recognizes different categories of income, with a host of deductions, and tax rates, applying to each of them.

The Philippines CREATE Act Comes into Effect, Pushing for Accelerated Economic Recovery


The CREATE Act is a time-bound and tailor-made set of corporate and tax reforms to counter the effects of COVID-19 on the Philippines’ economy.

Transfer Pricing in Indonesia: A Guide for Foreign Investors


Indonesia endorses the arm’s length principle as the standard guide to transfer pricing.

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