Our collection of resources based on what we have learned on the ground
Resources
Q&A
How are allowances taxed in India?
- December 2013
- Members Access
Leave travel is remunerated for meeting travelling expenses incurred by an individual and family members (this includes only the spouse, two children and dependent parents, brothers and sisters) while on holiday in India. The amount excluded depen...
Q&A
What is gratuity and who is entitled to it in India?
- December 2013
- Free Access
Gratuity is a lump sum that a company pays when an employee leaves an organization; one of the many retirement benefits offered by a company to an employee. Basic requirements for gratuity are set out under the Payment of Gratuity Act 1971. The Paym...
Q&A
How is gratuity received under The Payment of Gratuity Act different from any ot...
- December 2013
- Members Access
Gratuity received under the Act is exempt from taxation to the extent that it does not exceed 15 days’salary for every completed year of service calculated on the last drawn salary subject to a maximum of INR350,000. Any other gratuity i...
Q&A
How is gratuity paid in India?
- December 2013
- Free Access
The employer shall arrange to pay the amount of gratuity within 30 days from the date it becomes billed to the person to whom the gratuity is allocated. If the amount of gratuity payable under the section is not paid by the employer within the perio...
Q&A
What kind of double taxation agreements does Vietnam have?
- December 2013
- Members Access
In Vietnam, double tax agreements impact both corporate and personal income taxes for residents of Vietnam or citizens of the country that Vietnam had signed double tax agreements with, or both. To be considered a resident, following conditions have ...
Q&A
How manufacturing in Vietnam will help targeting Chinese market?
- December 2013
- Free Access
With wages being about 30 percent of those in China and fairly low land use cost, Vietnam is an attractive manufacturing destination lately. The ASEAN Free Trade Agreement that China just signed eliminates import tariffs for thousands of products tha...
Q&A
What is 100 percent foreign-owned enterprise under Vietnamese law?
- December 2013
- Free Access
In Vietnam, a wholly-owned enterprise (100 percent foreign-owned enterprise) is an independent legal entity owned and established by a foreign investor under the Laws on Enterprise and Laws on Investment of Vietnam under which the foreign investor...
Q&A
What is Joint Venture under Vietnamese law?
- December 2013
- Free Access
A Joint Venture is an enterprise established in Vietnam on the basis of a joint venture contract signed by two or more parties for the purpose of conducting investment and business in Vietnam. One or more of the parties can be foreign entities. A joi...
Q&A
What are the World Trade Organization Service Sectors in Vietnam?
- December 2013
- Members Access
There are in total 11 sectors of services in the WTO Schedule of Specific Commitments in Services of Vietnam: Business services Distribution services Financial services, insurance and insurance-related services Trans...
magazine
Revisiting China's Value-Added Tax Reform
- December 2013
- Members Access
In this issue of China Briefing Magazine, we attempt to demystify some of the confusion revolving around Chinaâs recent value-added tax reform by reintroducing the basics and discussing how the reform will impact your particular business. While ...
Q&A
Why is Association of South-East Asian Nations (ASEAN) a strategic geographical ...
- November 2013
- Free Access
Brunei, Cambodia, Indonesia, Laos, Malaysia, Myanmar, Philippines, Singapore, Thailand and Vietnam together form one of the world's largest emerging markets. Annual growth in that region is 5 percent and expecting to grow at that rate till 2020. Howe...
Q&A
Why is the number of multi-national companies investing in Vietnam constantly gr...
- November 2013
- Free Access
Investment's volume in Vietnam has increased in the recent years due to its cheap labor resources, positive political, economic and demographic trends.Over the past 20 years FDI inflows into Vietnam increased tremendously, especially into manufacturi...
Enquire for more information about our services, and how we can help solve challenges for your organization
Contact UsOur Clients
Discover our esteemed global clients across diverse sectors. We believe in providing our clients with exceptional service and a commitment to being their partner for growth in Asia.
See what our clients say about us
