Other Briefings
Tax Incentive Requirements for Family Offices in Singapore
We demonstrate the key requirements to qualifying for income tax exemption for family offices in Singapore.
How GST Liability is Assessed on Low Value Goods Transactions in Singapore
Goods and services tax is levied on low-value goods that are imported to Singapore. Businesses should identify whether their customers are GST-registered.
An Overview of Indonesia’s Double Tax Avoidance Agreements
Indonesia’s large number of double tax avoidance agreements (DTAA) eliminate double taxation for businesses and consumers.
Malaysia Budget 2023: Changes to Corporate and Individual Tax Regimes
Malaysia’s Budget for 2023 has changed the country’s corporate and individual tax regimes.
How to File Your Individual Tax Returns in Indonesia
Taxpayers in Indonesia must file their tax returns by March 31. This can be done online or through a registered tax office.
An Introduction to Doing Business in Indonesia 2023 – New Publication from Dezan Shira & Associates
This Guide covers the fundamentals of investing in Indonesia, including market entry, company setup, tax and audit, and HR and payroll.
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 Singapore
Singapore adopts a territorial basis of taxation and so businesses are taxed only on Singapore-sourced income.
Cambodia Introduces New Income Tax Thresholds for 2023
Cambodia has introduced new income tax thresholds for 2023 under Sub-Decree 196.
