The tax particularly targets intangible goods and services provided by foreign tech companies that lack a physical presence in Indonesia.

A silver lining of the Covid-19 crisis is the potential of becoming an attractive alternative to China.

What the bill has to offer ...

The National Assembly of South Korea recently passed a bill to amend the so-called “Three Data Laws” of Korea — the Personal Information Protection Act, the Act on Promotion of Information and Communications Network Utilisation and Information Protection ...

Driven by an exceptional period of Chinese entrepreneurship in the last decade, high-tech manufacturing, IT and fintech are now key components of the Chinese economy ...

The Philippines enticed into investors into its special economic zones with tax incentives, such as income tax holidays (ITH) or 5 percent gross income taxation (GIT), VAT zero-rated purchases and duty-free importations ...

Thirteen topics covered in the guidance that may be of interest to businesses affected by the regulations.

VIDEO BRIEFING: The government has taken numerous steps to give an impetus to foreign investment, but a lot remains to be done.

A discussion of the new China Foreign Investment Law and the creation of an Expert Committee to produce template documents for in-house counsel ...

A new notification requires parties who enter certain electronic transactions to pay stamp duty in cash.

While some of the reactions to the Cayman Islands’ introduction of The International Tax Co-operation (Economic Substance) Law, 2018 (Substance Law) have been less than positive, the reality is that the Substance Law is a set of rules that fairly elegantly address OECD requirements for geographically mobile activities to have economic substance ...

With a variety of new legislation in the emirates, Louise Bowmaker of Horizons & Co looks at some of the most significant recent and upcoming changes ...

The rules are a response to the UAE being put on the EU's blacklist of non-cooperative tax jurisdictions.

One of the noteworthy points under Decree 86 is educational association, which is defined as twinning between Vietnamese private kindergartens ...

On April 2 the Gambia’s parliament wrote itself into modern African history when it ratified the Africa Continental Free Trade Agreement (AfCFTA) ...