Asia: Tax

Subscribe

Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

The Digital Frontier: Navigating The 'Virtual Service PE' In International Taxation

The conventional idea of taxing the cross-border transactions of a multinational corporation is based on physical existence, known as ‘Permanent Establishment' (‘PE').

LS

Lakshmikumaran & Sridharan

Kerala HC upholds proviso to section 194A(3) of Income tax Act, 1961 for high-turnover co-operative societies

The Hon'ble Kerala High Court (hereinafter referred to as ‘the Court') in the case of Vellangallur Peoples Welfare Co-Operative Society Ltd v. Union of India has upheld the Finance Act 2020 amendment to Section 194A(3)...

AC

Aurtus Consulting LLP

Merck Life Science Private Limited Vs Union Of India & Ors [ WP 27259 Of 2024], Dated 7 November 2025.

The two-year limitation period prescribed by law for refund claim of tax wrongly paid is merely directory in nature and not mandatory; legitimate refund claim cannot be denied on the ground of limitation.

AC

Aurtus Consulting LLP

Cash Compensation For Delay In Flat Handover Not Taxable Under Section 50C

Suvarna Chandrakant Bhojane (‘the Assessee'), had entered into a development agreement for construction of flats on her land.

AC

Aurtus Consulting LLP

Vietnam Tax Update: Capital Transfer Tax For Foreign Corporate Sellers Under New Decree No. 320/2025/Nd-Cp Dated 15 December 2025

AM

Alvarez & Marsal

Godfrey Phillips India Limited vs Commissioner, Central Tax, New Delhi [Service Tax Appeal No. 51478 Of 2022] Dated December 5, 2025

AC

Aurtus Consulting LLP

Foreign Grantor Trust: The Key Advantages (Video)

WL

Withers LLP

AM

Alvarez & Marsal

Key Tax Impact Of Possible Revisions To The India-France Tax Treaty From A Foreign Portfolio Investor Perspective

AM

Alvarez & Marsal

Malaysia Widens Capital Gains Tax "Disposal" Definition: Impact On M&A, Corporate Restructuring And Exit Planning

AM

Alvarez & Marsal

Commissioner Wipes Out On 45B And Part IVA

KL

Herbert Smith Freehills Kramer LLP

Tax Street – November 2025

NP

Nexdigm Private Limited

ATO loss in the Full Federal Court on section 45B and Part IVA: different name, same story

CC

Corrs Chambers Westgarth

Delhi High Court Rejects "Virtual Service PE": Clifford Chance Ruling Brings Clarity To Cross-Border Legal Services Taxation

LP

Legitpro Law

Beyond Stay Or Leave: How MNCs Are Recalibrating Their China Strategy (Video)

China Commercial

AM

Alvarez & Marsal

"破壁"绿色贸易壁垒：专利如何构筑中国企业出口的"绿色通行证"？

K

Kangxin

This Is (Still) China (Video)

China Commercial

HS

Harris Sliwoski

Insights Into Unique Court Decisions, With Pavlos Stavropoulos, Senior Disputes And Insolvency Solicitor At Addisons

Australia Insolvency

CP

Cathro & Partners

全球税收透明背景下的中国受控外国企业（CFC）规则深度解析与合规指引（上篇）

JT

Beijing Jincheng Tongda & Neal Law Firm

See more

Related Country Guides

Withholding Tax

India's New Labour Codes And Their Tax Implications

While the narrative around the labour codes has largely focused on industrial relations, employment flexibility, and worker protection, their implications on taxation and payroll structuring are equally far-reaching.

India Employment

KS

King, Stubb & Kasiva

Kazakhstan's New Tax Code: Key Updates In International Taxation

Effective from 1 January 2026, Kazakhstan's new Tax Code introduces a series of material reforms across the tax and budget framework.

U

Unicase Law Firm

Nepal Issues Longstanding Notification To Seven Tax-Treaty Partners

On 12 November 2025 (26 Kartik 2082), the Government of Nepal issued its first formal notification under Section 3(4) of the Income Tax Act 2002 to seven countries with which Nepal has pre-2002 Double Taxation Avoidance Agreements.

NP

Niti Partners and Associates

India Inbound Structuring For Global Groups: Singapore, Netherlands & GIFT City Explained

R & D Law Chambers LLP

Reimagining Offshore Debt for India Inc: Why converting Euro Medium – Term Note (EMTN) Programmes Into Global Medium – Term Note (GMTN) Platforms Is The Next Strategic Leap

KS

King, Stubb & Kasiva

Staying Ahead: Building Audit Readiness In A Changing Tax Landscape

AM

Alvarez & Marsal

Flowing Through Australia: How Conduit Foreign Income Really Helps

Australia Commercial

GGI Global Alliance

India Direct Tax Handbook 2025: Corporate Tax, Transfer Pricing, GAAR, Litigation & Special Regimes

R & D Law Chambers LLP

Direct Tax Spotlight

KC

Kochhar & Co.

See more

Property Taxes

Queensland Releases New Guidance For Seeking Exemptions From The Foreign Stamp Duty And Land Tax Surcharges

The Queensland Government on 15 December 2025 published public rulings GEN012.1 (GEN Ruling) and LTA000.6.1 (LTA Ruling) regarding the new ‘administrative arrangements' that govern exemptions from additional...

KL

Herbert Smith Freehills Kramer LLP

Year-end Land Tax And Foreign Surcharge – What You Need To Know

Understanding land tax obligations now can help you avoid unexpected liabilities.

CG

Coleman Greig Lawyers

Overview Of Land Tax In Victoria

In Victoria, like other states, the more land value you own the more tax you pay.

P

PCL Lawyers

The Maharashtra Government Has Recently Issued The Global Capability Center (GCC) Policy 2025, Which Will Remain In Effect For Five Years I.e., Till FY 2029-30

NP

Nexdigm Private Limited

Overview Of The New Tax Code

GI

GRATA International

Division 855 - YTL V Commissioner Of Taxation: Is Infrastructure 'Real Property' (TARP)?

CC

Corrs Chambers Westgarth

Economic Entitlements Duty

P

PCL Lawyers

Further Victorian CIPT And State Taxes Amendments

KL

Herbert Smith Freehills Kramer LLP

Sub-sale Provisions

P

PCL Lawyers

See more

Inheritance Tax

It Depends – What Is Happening With Division 296? (Tax On Large Superannuation Balances)

In this edition of It depends, partners Scott Hay-Bartlem and Clinton Jackson bring the latest updates on the government's proposed tax on large super balances, including the introduction of indexation.

CG

Cooper Grace Ward

Intergenerational Wealth Transfer

Much has been written about the ever approaching "unprecedented" intergenerational wealth transfer, in which between AU$3.5 trillion and Au$5.4 trillion in assets is expected to pass from the Baby Boomers to their heirs.

KW

King & Wood Mallesons

Labuan Company Formation In Malaysia: Tax Benefits, Requirements, And Setup Guide (2025)

Labuan, a Federal Territory of Malaysia located just off the coast of Borneo, has long been recognised as a strategic hub for international business.

Malaysia Commercial

Aqran Vijandran Advocates & Solicitors

Wealth Preservation Strategies: Inheritance Tax Planning For High-Net-Worth Individuals In India

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Private Client Services

NP

Nexdigm Private Limited

Mid May Tax Update

PP

Pointon Partners

End of April Tax Update

PP

Pointon Partners

Early-April 2025 – Tax Update

Australia Strategy

PP

Pointon Partners

Leveraging Residence Change For Optimal Tax Planning: A Comprehensive Guide For Individuals Considering Change In Tax Residence

HG

Harvey Law Group

See more

Tax Authorities

法拍配资项目中的主要法律问题

随着金融资产管理公司（AMC）及各类投资机构逐步加大在法拍市场的参与力度，法拍配资已成为不良资产投资领域的重要业务模式...

China Commercial

JT

Beijing Jincheng Tongda & Neal Law Firm

The Digital Frontier: Navigating The 'Virtual Service PE' In International Taxation

The conventional idea of taxing the cross-border transactions of a multinational corporation is based on physical existence, known as ‘Permanent Establishment' (‘PE').

LS

Lakshmikumaran & Sridharan

Kerala HC upholds proviso to section 194A(3) of Income tax Act, 1961 for high-turnover co-operative societies

The Hon'ble Kerala High Court (hereinafter referred to as ‘the Court') in the case of Vellangallur Peoples Welfare Co-Operative Society Ltd v. Union of India has upheld the Finance Act 2020 amendment to Section 194A(3)...

AC

Aurtus Consulting LLP

Merck Life Science Private Limited Vs Union Of India & Ors [ WP 27259 Of 2024], Dated 7 November 2025.

AC

Aurtus Consulting LLP

Cash Compensation For Delay In Flat Handover Not Taxable Under Section 50C

AC

Aurtus Consulting LLP

India's New Labour Codes And Their Tax Implications

India Employment

KS

King, Stubb & Kasiva

Vietnam Tax Update: Capital Transfer Tax For Foreign Corporate Sellers Under New Decree No. 320/2025/Nd-Cp Dated 15 December 2025

AM

Alvarez & Marsal

Godfrey Phillips India Limited vs Commissioner, Central Tax, New Delhi [Service Tax Appeal No. 51478 Of 2022] Dated December 5, 2025

AC

Aurtus Consulting LLP

Foreign Grantor Trust: The Key Advantages (Video)

WL

Withers LLP

See more

Latest Videos

See more

Вебинар: "Как подготовиться к изменениям в налоговых спорах в 2025 году" (Video)

KP

KP Disputes

Tax Bites: Australian Tax Podcast Series

KL

Herbert Smith Freehills Kramer LLP

Вебинар: "Налоговые споры с учетом изменений в АППК" (Video)

KP

KP Disputes

Validity Of A Notice For Re Assessment Under Income Tax Act, 1961 Against A Struck Off Company (Video)

SL

Shraff Legal Advocates

It Depends – I have received a Director Penalty Notice, what are my options?

CG

Cooper Grace Ward

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More