Businesses which are based outside of Vietnam (i.e. have no licensed presence in Vietnam), and provide goods and services in Vietnam, should be aware of the foreign contractor tax (FCT). FCT can be simply seen as a withholding tax in Vietnam, as Vietnamese-registered ...

Facing the ever-stringent environment of transfer pricing and tax anti-avoidance in China, taxpayers need to pay special attention to intercompany agreements not only in terms of legal consequences, but also the underlying tax implications in order to substantiate their interco...

The European Union (EU) and India concluded a ‘Comprehensive Connectivity Partnership’ in order to support resilient and sustainable connectivity in India as well as other countries throughout Africa, Central Asia, and the Indo-Pacific regions. The new comprehen...