Asia: Tax

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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.
Article
Litigating With The ATO: Pyrrhic Victories For Taxpayers In Australia
Australian taxpayers face a challenging paradox where courtroom victories against the Australian Taxation Office often prove pyrrhic, as favorable judicial decisions are routinely neutralized through swift legislative amendments and persistent administrative enforcement. Recent landmark cases involving trust distributions and capital gains definitions illustrate how the government systematically overrides judicial outcomes to protect revenue interests. Understanding this pattern of legislative intervention
Australia Tax
GGI Global Alliance
Article
New Chinese Mainland Offshore Trust Tax Regime: Immediate Implications For Settlors, Beneficiaries And Trustees
China's Ministry of Finance and State Taxation Administration have issued comprehensive new regulations governing offshore trust taxation, creating a framework that applies throughout the entire lifecycle of offshore trusts from initial funding to succession. These sweeping changes, effective immediately with a 90-day compliance window, impose Chinese Mainland taxes at multiple points for residents who have established offshore trusts, while also extending reach to non-residents with Chinese Mainland-source
China Tax
WL
Withers LLP
Article
Anwalt in Vietnam Dr. Oliver Massmann – Vietnam senkt Einkommensteuern um 30 % für 2026–2027: Ein gezielter Impuls für das Wachstum des Privatsektors
Vietnam hat eine gezielte Steuersenkung von 30% für qualifizierte kleine Unternehmen und Einzelunternehmer mit einem Jahresumsatz bis 10 Mrd. VND für die Steuerperioden 2026 und 2027 beschlossen. Diese Maßnahme ist Teil einer umfassenderen Strategie zur Stärkung des vietnamesischen Privatsektors und zur Förderung von Kapitalbildung, Reinvestition und nachhaltigem Wirtschaftswachstum.
Vietnam Tax
DM
Duane Morris LLP
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Related Country Guides

CT
Corporate Tax
TD
Tax Disputes

Corporate Tax

Article
Litigating With The ATO: Pyrrhic Victories For Taxpayers In Australia
Australian taxpayers face a challenging paradox where courtroom victories against the Australian Taxation Office often prove pyrrhic, as favorable judicial decisions are routinely neutralized through swift legislative amendments and persistent administrative enforcement. Recent landmark cases involving trust distributions and capital gains definitions illustrate how the government systematically overrides judicial outcomes to protect revenue interests. Understanding this pattern of legislative intervention
Australia Tax
GGI Global Alliance
Article
New Chinese Mainland Offshore Trust Tax Regime: Immediate Implications For Settlors, Beneficiaries And Trustees
China's Ministry of Finance and State Taxation Administration have issued comprehensive new regulations governing offshore trust taxation, creating a framework that applies throughout the entire lifecycle of offshore trusts from initial funding to succession. These sweeping changes, effective immediately with a 90-day compliance window, impose Chinese Mainland taxes at multiple points for residents who have established offshore trusts, while also extending reach to non-residents with Chinese Mainland-source
China Tax
WL
Withers LLP
Article
Anwalt in Vietnam Dr. Oliver Massmann – Vietnam senkt Einkommensteuern um 30 % für 2026–2027: Ein gezielter Impuls für das Wachstum des Privatsektors
Vietnam hat eine gezielte Steuersenkung von 30% für qualifizierte kleine Unternehmen und Einzelunternehmer mit einem Jahresumsatz bis 10 Mrd. VND für die Steuerperioden 2026 und 2027 beschlossen. Diese Maßnahme ist Teil einer umfassenderen Strategie zur Stärkung des vietnamesischen Privatsektors und zur Förderung von Kapitalbildung, Reinvestition und nachhaltigem Wirtschaftswachstum.
Vietnam Tax
DM
Duane Morris LLP
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Property Taxes

Article
Foreign Buyer Stamp Duty And Land Tax Surcharges In NSW: What You Need To Know
Foreign purchasers and permanent residents buying property in NSW face significantly increased surcharge duties and land tax obligations following the 2024-25 State Budget changes. With surcharge rates now at 9% for purchaser duty and 5% for land tax, understanding eligibility requirements—including the critical 200-day presence rule—has become essential to avoid costly compliance errors that Revenue NSW actively audits.
Worldwide Tax
CG
Coleman Greig Lawyers
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Tax Treaties

Article
Uniformity In Dividend Exemption For Unit Holders Of Business Trusts, Enhanced Surcharge Rates For Certain SPVs And Other Amendments Proposed By Taxation & Other Laws (Amendment) Bill, 2026
The Lok Sabha has passed the Taxation & Other Laws (Amendment) Bill, 2026 (‘Amendment Bill’). The said Amendment Bill replaces the Income-tax (Amendment) Ordinance, 2026 which was earlier passed on 5 June 2026 and also proposes other amendments to the Income-tax Act, 2025 (‘the Act’), the most notable amendment being in respect of taxation of unitholders and SPVs of business trusts.
India Tax
AC
Aurtus Consulting LLP
Article
GCCs In India: Tax Questions MNCs Should Not Overlook
Global Capability Centres in India have evolved from basic support operations into strategic hubs handling high-value functions like R&D, analytics, and procurement. As these centres scale and take on more complex responsibilities, multinational enterprises face heightened tax risks around permanent establishment classification and transfer pricing compliance that require careful structural review and documentation.
India Tax
LS
Lakshmikumaran & Sridharan
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Inheritance Tax

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Latest Videos

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