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Q&A

How is individual income tax (IIT) calculated in Asia?

How is individual income tax (IIT) calculated in Asia?

In Asian countries individuals are taxed according their salary. Therefore those with a higher salary will have to pay higher taxes. However, rates vary in different Asian countries and could be anywhere between 17 and 45%. Exceptions of this are Br...

Q&A

What are the current sales and service tax rates in Malaysia?

What are the current sales and service tax rates in Malaysia?

In Malaysia, service tax is currently at 6% and is calculated based on the value of taxable services provided by the individual. However, on 1st April 2015 a 6% goods and services tax (GST) will replace the current sales and service tax.   

Q&A

How do China's tax treaties affect withholding tax payments for dividends, inter...

How do China's tax treaties affect withholding tax payments for dividends, inter...

If the tax rate written in the relevant treaty is higher than 10%, the tax will be fixed at 10%. If the rate specified in the treaty is lower than 10%, the amount of tax payable will be the amount specified.  

Q&A

Welche Bedingungen gibt es für einen Visa-Antrag in Malaysia?

Welche Bedingungen gibt es für einen Visa-Antrag in Malaysia?

Ausländische Arbeiter müssen ihren Antrag von den zuständigen Regierungsbehörden prüfen lassen, sowie muss das Unternehmen, für das der Ausländer arbeiten soll, mit der Regierung zusammenarbeiten, um die Einreise...

Q&A

Wie kann ein Ausländer eine Arbeitserlaubnis in Malaysia erhalten?

Wie kann ein Ausländer eine Arbeitserlaubnis in Malaysia erhalten?

Eine Arbeitserlaubnis wird für förderliche Arbeitsbereiche wie Produktion, Plantage, Landwirtschaft, Konstruktion und Dienstleistung benötigt, und eine Genehmigung des Ministeriums für innere Angelegenheiten wird benötigt.

Q&A

Welche Maßnahmen gegen Steuerumgehungen gibt es in ASEAN?

Welche Maßnahmen gegen Steuerumgehungen gibt es in ASEAN?

Es gibt noch keine verallgemeinerten Maßnahmen gegen Steuerumgehung in ASEAN-Wirtschaftsgemeinschaft, jedoch haben einige Regierungen in ihren Gerichtsbarkeiten Vorschriften gegen Steuerumgehungen eingeführt, oder haben diese in Planung um mit den ...

Q&A

Quali sono i tipi di Visti per la Malesia?

Quali sono i tipi di Visti per la Malesia?

La malesia ha una politica dei visti flessibile che permette alla maggior parte dei cittadini esteri di entrare senza obbligo di un visto per viaggi d’affari se questi non durano più di 90 giorni. I tipi di visti sono due: Sin...

Q&A

Che cosa è L?ASEAN?

Che cosa è L?ASEAN?

L’ASEAN, Associazione delle Nazioni del Sud-est Asiatico, è stata fondata nel 1967 e riunisce dieci paesi asiatici in un blocco di scambio economico. Ne fanno parte Brunei, Cambogia, Indonesia, Laos, Malesia, Filippine, Birmania, Sing...

Q&A

How do general anti-avoidance rules work in Asia?

How do general anti-avoidance rules work in Asia?

General Anti-Avoidance Rules function according to the “substance over form” principle. The rules give relevant tax authorities the right to withhold or to deny tax benefits that transactions might expect to enjoy, if it is clear that the...

Q&A

What is ASEAN?s potential?

What is ASEAN?s potential?

ASEAN represents a market of around 600 million people, with a combined GDP of around US$1.8 trillion. The OECD (Organization for Economic Cooperation & Development) has projected growth within ASEAN to be about 6% per year for the period 2011-15...

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