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.

Time Limits On Claiming Input Tax Credits: Punitive Outcomes For Taxpayers

The Australian Taxation Office (ATO) has released a tax ruling on Division 93 of A New Tax System (Goods and Services Tax) Act 1999 (Cth) (GST Act), which imposes time limits on taxpayers...

GGI Global Alliance

China Issues Draft VAT Implementation Regulations For 2026 Tax Reforms

On 11 August 2025, China's Ministry of Finance and State Taxation Administration released draft value-added tax (VAT) implementation regulations to accompany...

GGI Global Alliance

Not All Money Is Income: The Subtle Art Of Classifying Receipts To Reduce Tax Burden Through Accuracy And Insight

The Indian Income Tax Act, 1961 operates on the foundational premise of distinguishing between capital receipts and revenue receipts.

R & D Law Chambers LLP

GAAR In Practice: Lessons From Ayodhya Rami Reddy Alla And Anvida Bandi

The question of substance over form has been a recurring theme in the interpretation of taxation laws.

LS

Lakshmikumaran & Sridharan

Export Refund – Omission Of Rules 89(4B) And 96(10) – Pending Proceedings To Lapse

LS

Lakshmikumaran & Sridharan

India's APA Programme Records Landmark Growth In FY 2024-25 – 7th Annual Report

NP

Nexdigm Private Limited

Economic Entitlements Duty

P

PCL Lawyers

Direct Tax Spotlight

KC

Kochhar & Co.

Transfer Pricing Compliance & Documentation For Offshore Subsidiaries In India

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Decision Alert: QSC Confirms That Ex Gratia Relief Generally Not Subject To Judicial Review In Karrabin Estate

KL

Herbert Smith Freehills Kramer LLP

Tax Updates July 2025 (SyCipLaw Tax Issues And Practical Solutions (T.I.P.S.) Vol. 39)

Philippines Tax

SS

SyCip Salazar Hernandez & Gatmaitan

Supreme Court: Non-Resident Companies Liable To Tax In India Even Without Permanent Office

IL

IndiaLaw LLP

Lull vs. Cessation: Supreme Court Defines "Carrying On Business" For Non-Residents

IL

IndiaLaw LLP

Hong Kong IRD Alerts MNEs To Pillar Two Top-Up Tax Compliance

AM

Alvarez & Marsal

Asia's Capital Is On The Move: The View From Australia And Singapore (Podcast)

Worldwide Strategy

KW

King & Wood Mallesons

Alternative Investment Funds Comparative Guide

AP

AZB & Partners

Kerala's Right To Disconnect Bill, 2025: A Progressive Step Towards Work-Life Balance

India Employment

IL

IndiaLaw LLP

股权投资视角下的新公司法司法解释草案解读

China Commercial

JT

Beijing Jincheng Tongda & Neal Law Firm

全球稳定币监管浪潮——中国香港、新加坡、欧盟、美国监管政策比较与前沿实践

China Technology

JT

Beijing Jincheng Tongda & Neal Law Firm

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Related Country Guides

Inheritance Tax

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

While India does not currently impose an inheritance tax or estate duty, the growing global trend toward wealth taxation, along with increasing scrutiny...

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

Re-Thinking Inheritance Tax For India As A Modern Economy

I

CMS INDUSLAW

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Withholding Tax

Direct Tax Spotlight

It is a trite to say that India's judicial system is bursting at seams and matters linger before Tribunals and courts for decades

KC

Kochhar & Co.

Equity Investment From United Kingdom Into China

Agreements to transfer shares in a PRC company are typically subject to PRC stamp duty at a rate of 0.05% of the consideration, which applies to both the purchaser and the seller.

China Commercial

KW

King & Wood Mallesons

Equity Investment From US Into China

Agreements to transfer shares in a PRC company are typically subject to PRC stamp duty at a rate of 0.05% of the consideration, which applies to both the purchaser and the seller.

China Commercial

KW

King & Wood Mallesons

Navigating China's New Tax Credit For Foreign Reinvestment

KW

King & Wood Mallesons

New Regulation Update: DGT Regulation No. 18 Of 2025 (PER-18) Concrete Data Definition For Tax Audit Purposes

AM

Alvarez & Marsal

Cross-Border Strategies For Founders In SEA And India On Leveraging Convertible Notes

India Commercial

LP

Legitpro Law

Key Tax Ruling On Outbound Software Payments: Business Profits vs. Royalties

AM

Alvarez & Marsal

Singapore vs. India: Tax Planning And Business Structuring For Growth

IMC Group

Landmark PepsiCo Decision On Australian Royalty Withholding And Diverted Profits Tax

KL

Herbert Smith Freehills Kramer LLP

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Corporate Tax

Transfer Pricing Compliance & Documentation For Offshore Subsidiaries In India

For offshore subsidiaries operating in India, transfer pricing compliance is not an optional exercise — it is a statutory requirement under the Income Tax Act, 1961.

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Employee share scheme tax changes: what companies need to know

From 1 April 2026, private, unlisted firms may opt into a tax deferral regime so employees pay tax only at liquidity events.

New Zealand Tax

L

LegalVision

Unlocking Value And Mitigating Risk In M&A From A Transfer Pricing Perspective

When considering the potential tax risks and opportunities arising from a cross-border or multi-jurisdictional M&A transaction, it is crucial to consider transfer pricing early in the process.

AM

Alvarez & Marsal

ATO sets focus areas for small business compliance

CG

Coleman Greig Lawyers

Unlocking The 'Silent T' In ESG – What This Means From A Tax Governance And Risk Management Perspective

KW

King & Wood Mallesons

Private capital: tax scrutiny for private equity‑backed deals across the investment lifecycle

CC

Corrs Chambers Westgarth

The Amended Law On Corporate Income Tax

FC

Frasers Law Company

NSW Court of Appeal finds Uber liable for $81m Payroll Tax Assessment

PP

Pointon Partners

Corporate Tax Comparative Guide

Guangdong Kingbridge (Shenzhen) Law Firm

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Transfer Pricing

India's APA Programme Records Landmark Growth In FY 2024-25 – 7th Annual Report

The Central Board of Direct Taxes (CBDT) released its 7th Annual Report on the Advance Pricing Agreement (APA) Programme for FY 2024–2025, marking a record year in terms of agreements signed, bilateral cooperation, and tax certainty.

NP

Nexdigm Private Limited

Transfer Pricing Compliance & Documentation For Offshore Subsidiaries In India

For offshore subsidiaries operating in India, transfer pricing compliance is not an optional exercise — it is a statutory requirement under the Income Tax Act, 1961.

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Unlocking Value And Mitigating Risk In M&A From A Transfer Pricing Perspective

When considering the potential tax risks and opportunities arising from a cross-border or multi-jurisdictional M&A transaction, it is crucial to consider transfer pricing early in the process.

AM

Alvarez & Marsal

What's Equity Got To Do With It? Supreme Court's Forked Path Of Divergence

AP

AZB & Partners

Assessments Under Section 201 – A Nightmare Awaiting Manifestation

AP

AZB & Partners

When Judges Disagree: The Shelf Drilling Case And The Road Ahead

India Litigation

LS

Lakshmikumaran & Sridharan

The Income-tax Act, 2025: A Modern Framework For Direct Taxation In India

IL

IndiaLaw LLP

A Leaner Next-Gen GST And The Festive Promise Of One Market, Again

LP

Legitpro Law

Hong Kong's Transfer Pricing Rules And 2025 Updates

TS

The Sovereign Group

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Latest Videos

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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

Limitation Period For Issuing A Notice U/s 148 Of The Income Tax Act, 1961 For AYs Upto 2021 (Video)

SL

Shraff Legal Advocates

It Depends – Proposed tax on super balances over $3 million

CG

Cooper Grace Ward

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