Other Briefings
A Guide to Taxation in Vietnam
All taxes in Vietnam are imposed at the national level; there are no local, city, or provincial taxes.
Vietnam’s Decree 91 Makes Amendments to the Tax Administration Law
Vietnam’s Decree 91 makes amendments to the country’s Tax Administration Law. One of the changes includes reinstating the ’80 percent rule’ regarding provisional corporate income tax.
A Guide to Taxation in Indonesia
Indonesia adopts a worldwide income taxation system, meaning that those considered tax residents pay tax on income they earn in Indonesia.
A Guide to Taxation in Cambodia
A tax resident in Cambodia is someone who domiciles in the country or is in Cambodia for more than 182 days in any 12-month period.
A Guide to Taxation in Singapore
Singapore adopts a territorial basis of taxation and so businesses are taxed only on Singapore-sourced income.
A Guide to Taxation in Thailand
Taxes in Thailand are governed by the Revenue Code, which follows the concept of a self-assessment system.
A Guide to Taxation in Malaysia
Malaysia implements a territorial tax system with residents and non-residents taxed on their Malaysian source income.
Singapore Goods and Sales Tax Will Increase by 1% from January 2023
Singapore will increase its goods and sales tax (GST) as planned from January 1, 2023, from seven to eight percent.
Thailand: New Incentives for Investor Retention, Relocation, High-Tech, and Green Industries
Thailand has introduced new incentives aimed at supporting high-tech industries, tax exemptions for companies relocating to the country, and rewarding existing investors.
Cambodia Introduces New Income Tax Thresholds for 2023
Cambodia has introduced new income tax thresholds for 2023 under Sub-Decree 196.
