Other Briefings
Which Business Expenses Are Deductible for Corporate Income Tax in the Philippines?
Learn which business expenses are tax deductible in the Philippines, including operating costs, overseas payments, and tax incentives.
Can a Singapore Company Pay Expenses for an Overseas Subsidiary?
Learn how to account for overseas subsidiary expenses paid by a Singapore company, when to apply a markup, and how GST and income tax may apply.
When Does a Foreign Company Create a Permanent Establishment in Indonesia?
A foreign company can create a permanent establishment in Indonesia through a project, local personnel, an office, or an agent. Find out which tests apply, how tax treaties can change the result, and what taxes follow.
Singapore Holding and Trading Companies: A Guide for Vietnamese Businesses
Explore how Singapore holding and trading companies can support Vietnamese businesses with regional expansion, tax compliance, and succession planning.
Tax Due Diligence for Singapore Acquisitions: Risks to Review Before Signing
Tax due diligence for Singapore acquisitions covers corporate tax, GST, transfer pricing, tax losses, and stamp duty risks.
How Can Foreign Shareholders Claim Reduced Dividend Withholding Tax in the Philippines?
Foreign shareholders in the Philippines can claim reduced dividend withholding tax through treaty relief or tax sparing, subject to BIR requirements.
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.
