Our collection of resources based on what we have learned on the ground
Resources
Q&A
What are industrial zones in Vietnam?
- November 2013
- Members Access
These zones are tailored for manufacturing of goods and services supplementing thereto. In general, investment incentives, such as land rental exemptions or reductions, are offered. If the zone in question is located in “difficult socio-economi...
Q&A
What advantages are there for economic zones in Vietnam?
- November 2013
- Members Access
For economic zones that are located in “especially difficult socio-economic conditions”, the benefits and incentives that investors enjoy in economic zones are equivalent to Industrial Zones and High-Tech Zones in the same conditions. Ot...
Q&A
What are the advantages of export-processing zones in Vietnam?
- November 2013
- Free Access
Export-processing zones are industrial zones that focus on manufacturing goods for export and providing services therefor. The main advantages of export-processing zones include tax incentives, lower land rentals, exemption of import, export and valu...
Q&A
What are high-tech zones in Vietnam?
- November 2013
- Free Access
High-tech zones specialize in fields of manufacturing of biotechnology, IT and green technology. They also focus on research and development, personnel training and high-tech trade. For high-tech zones located in “especially difficult socio-eco...
Q&A
How are double tax agreements applicable to countries?
- November 2013
- Free Access
Double tax Agreements are applicable to both individual and companies of the countries or jurisdictions who are parties to agreements. Double tax treaties are a useful tool to help reduce tax liabilities when investing in Asia. They can help to redu...
Q&A
How is profit repatriation affected by double tax agreements in Asia?
- November 2013
- Members Access
Distribution of dividends may face withholding tax. Thus, if double tax agreements (DTAs) are in place, this tax might be reduced or eliminated. For example – between Hong Kong and China – there is a DTA in place where withholding tax fo...
Q&A
What is permanent establishment (PE)?
- November 2013
- Free Access
The OECD Model Income Tax Treaty defines permanent establishment as a “fixed place of business through which the business of an enterprise is wholly or partly carried on.” Thus, acquisition of permanent establishment status defines the ta...
Q&A
How does permanent establishments (PE) in Asia interact with double tax agreemen...
- November 2013
- Free Access
If a resident of Country A operates business in Country B, between which there is a double tax agreement, the profit derived will not be subject to tax in Country B, unless the business is operated in Country B through a permanent establishment. If ...
Q&A
How do general anti-avoidance rules work in Asia?
- November 2013
- Free Access
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 are bilateral investment treaties (BITs)?
- November 2013
- Free Access
BITs function as the legal basis of which states can mutually agree upon to recognize the protocols and parameters of bilateral investments. They are particularly useful when it comes to dealing with lesser developed countries, because double tax agr...
Q&A
How is annual return filed under Singaporean law?
- November 2013
- Free Access
Singaporean companies must file an annual return with the Accounting and Corporate Regulatory Authority within 1 month of the holding of the company’s annual general meeting. Annual return can be filed by engaging the services of a professiona...
podcast
The Importance of ASEAN for American Companies
- October 2013
- Free Access
Dezan Shira & Associates Founder, Chris Devonshire-Ellis, answers important questions about ASEAN and its importance for American companies doing business in Asia.
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