Performance appraisal compliance in China is critical for employers seeking to link appraisals to performance pay without ...

India has raised the financial thresholds for defining a small company under the Companies Act, 2013. This regulatory update ...

Indonesia distinguishes services, royalties, and cost recharges by analyzing the precise benefit received by the Indonesian ...

Any entity, including corporations, partnerships, trustees, and organizations involved in any trade, profession, or business in Hong Kong, is subject to tax on all profits arising in or derived from ...

The UAE’s 2025 updated guidance on the DMTT confirms a 15 percent minimum effective tax rate for large MNEs, starting January 2025.

Company chops – sometimes referred to as a seal or stamp – are mandatory for doing business and replace signatures that are used in Western countries. A company seal is the tangible representative and ...

Evaluating the key distribution models in China, including D2C, D2R, indirect, and hybrid structures and their implications ...

A complete guide to building and maintaining tax health in China with strategies for compliance, risk reduction, and tax management.

China’s FDI in the first 10 months of 2025 tells a story of resilience and transformation. Despite a dip in actual inflows, new foreign-invested enterprises surged, signaling confidence in China’s ...

Guide to Accounting and Audit in China 2026 (4th Edition), the latest publication from China Briefing and Dezan Shira & Associates, is out now and available for download through the Asia Briefing ...