Our collection of resources based on what we have learned on the ground
Resources
Q&A
What is withholding tax and how is it paid in Asia?
- January 2015
- Free Access
Withholding tax is kept back from an employee's salary and is subsequently paid to the government to combat tax evasion. It is divided into royalties, dividends and interest in Asia, however the amount varies depending on the country.
Q&A
How is individual income tax (IIT) calculated in Asia?
- January 2015
- Free Access
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?
- January 2015
- Free Access
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...
- January 2015
- Free Access
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.
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Regelsteuersätze ASEAN-Brunei
- November 2014
- Free Access
Die Infografik veranschaulicht die Regelsteuersätze in Brunei und beinhaltet außerdem weitere Informationen zu Währung, Ansässigkeit, Compliance, Investitionsanreizen sowie indirekten Steuern und Einkommenssteuer.
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Weltbank-Ranking: ?Ease of Paying Taxes? 2014
- November 2014
- Free Access
Auf Basis einer Analyse der Weltbank veranschaulicht das Ranking die Positionen der 13 Länder bezüglich der Leichtigkeit Steuern zu zahlen. Die Kriterien sind unter anderem: Dauer, Gesamtsteuerrate und die Anzahl der Zahlungsvorgänge, die ein lok...
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Die wichtigsten Steuersätze in Asien
- November 2014
- Free Access
Nachfolgende Grafik vergleicht die Körperschaftsteuer, Umsatzsteuer und Quellensteuer folgender Länder: Brunei, China, Kambodscha, Hongkong, Indien, Indonesien, Laos, Malaysia, Mynamar, Philippinen, Singapur, Thailand und Vietnam.
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DBA in Asien
- November 2014
- Free Access
Die Grafik verdeutlicht wie die asiatischen Staaten mit dem Rest der Welt anhand der Doppelbesteuerungsabkommen verknüpft sind.
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ASEAN's Free Trade Agreements
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- September 2014
- Free Access
This chart shows a an overview of ASEAN member's overlapping free trade agreements (FTAs) with one another.
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ASEAN Tariff Lines
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- September 2014
- Free Access
This chart shows a country-by-country comparison of tariff lines for ASEAN members.
Q&A
What does the Foreign Corrupt Practices Act mean to US investors?
- July 2014
- Free Access
The Foreign Corrupt Practices Act, or FCPA, is a federal law prohibiting U.S companies from bribing foreign government officials for business contracts or similar motives. American firms need to be aware of their interactions with entities partially...
Q&A
Che cosa è L?ASEAN?
- July 2014
- Free Access
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...
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