Other Briefings
Export Services in Indonesia: Eligible for Zero-Rated VAT
Indonesia’s Ministry of Finance issued regulation PMK-32, which expanded the list of export services eligible for zero-rated value added tax. Learn more about how to take advantage of this reform.
Indonesia’s New Tax Incentives: What it Means for Investors
Indonesia’s new tax incentives are aimed for businesses that invest in labor intensive industries, training programs, as well as research and development.
Transfer Pricing in Thailand
The current law in Thailand requires taxpayers to be able to justify on any Thai Revenue Department review that both domestic and international related party transactions have been carried out at ‘market price’. Read more in this article from JNP Legal.
Indonesia Eases Tax Holiday Policy for New FDI Projects in All Sectors
In a bid to attract more investment to support the country’s economic growth, Indonesia recently issued a new regulation granting a 100 percent Corporate Income Tax (CIT) cut to new FDI-backed businesses across all sectors. Read our latest article to know more.
Malaysia to Re-Introduce Sales and Services Tax from September 1
On September 1, 2018, Malaysia will re-introduce the Sales and Services Tax (SST), replacing the three-year-old Goods and Services Tax (GST). Read our latest Regulatory Brief to know more about this levy.
Thailand and the OECD’s Base Erosion and Profit Shifting
Base erosion and profit shifting (BEPS) refers to tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations where there is little or no economic activity. Read more to know how BEPS affect taxation in Thailand.
Comparing Tax Rates Across ASEAN
In this article, we provide an inter-country comparison of tax rates across ASEAN, including in relation to PIT, CIT, VAT and GST, which is essential for making informed FDI decisions in the region.
Managing Revenue Department Audits in Thailand
In this article, JNP Legal discusses how to deal with revenue department reviews and audits in Thailand.
Thailand’s E-Commerce Tax
In this article, JNP Legal analyzes the implications of Thailand’s upcoming e-commerce law for foreign businesses.
Tax Compliance in ASEAN in 2018
In this article, we analyze the ease or burden of tax compliance in ASEAN in 2018 and beyond. We discuss aspects ranging from time and documentation to the effectiveness of government policies for the benefit of would-be investors.
