Asia: Tax

India has evolved as a preferred destination for global firms over the years. In 2026, it’s no longer just an ‘attractive market’ anymore, but a jurisdiction where international companies are actively planning their next growth trajectory.

Within most multinational groups, transfer pricing is still perceived primarily as a technical compliance function. It is frequently treated as a year-end margin exercise — a benchmarking study intended to ensure that operating profit falls within a statistical range. Boards often view it as a documentation issue, while finance teams approach it as a provisioning variable.

Since its introduction in 2013, Form 3CEB has served as primary Transfer Pricing ('TP') disclosure form in India. Taxpayers having international transactions or specified domestic transactions...

Chinese tax authorities are increasingly challenging cross-border dividend flows between China and Hong Kong, denying preferential withholding tax rates when Hong Kong...

The Double Taxation Avoidance Agreement ("DTAA") between the Republic of India and the Republic of Singapore (officially, the Agreement for Avoidance of Double Taxation and Prevention...

Tiger Global has reset the standard for treaty entitlement in India. For international practitioners and in-house counsel advising on India-facing structures — whether cross-border holding arrangements...

Hereby we present for your attention a review of judicial practice of the Cassation Court and the Supreme Court in administrative cases, formed as a result of consideration of tax disputes.

Vietnam's indirect tax system encompasses value-added tax, special consumption tax, and import/export duties that apply throughout production and trade processes. Understanding the rates, exemptions, and compliance requirements for each tax type is essential for businesses operating in Vietnam's evolving regulatory environment.

India has evolved as a preferred destination for global firms over the years. In 2026, it’s no longer just an ‘attractive market’ anymore, but a jurisdiction where international companies are actively planning their next growth trajectory.

Federal Decree-Law No. (20) of 2025 (the "Amendment"), effective 15 October 2025, makes the most substantial changes to the UAE's mainland corporate framework since the Commercial Companies Law (Federal Decree-Law No. (32) of 2021, the "CCL") came into force. It introduces preferred share classes, constitutional exit mechanics, and corporate mobility with continuity of legal personality into the onshore limited liability company – structural features that, until now, were primarily associated with DIFC / AD

Starting a sole proprietorship in India offers simplicity and flexibility, but business owners must navigate complex taxation frameworks and compliance obligations.

Starting a business as a sole proprietor in India requires navigating various regulatory obligations and obtaining specific licenses based on your business type, location, and scale. While the structure itself is simple, understanding which registrations are mandatory—from GST and shop establishment licenses to sector-specific approvals—is crucial for legal operations and avoiding penalties.