In this issue of ASEAN Briefing, we examine regional taxation in ASEAN through a comparison of corporate, indirect, and withholdings taxation. We further present an overview of the compliance environments found across the region and analyze ASEAN’s tax environment in the context of the time and documentation required in each country. 

For further information, please visit Asia Briefing Ltd, Publication Store at www.asiabriefing.com/store

In this issue of ASEAN Briefing magazine, we discuss both the continuity and change in ASEAN’s tax landscape and what it means for foreign investors. We begin by highlighting the salient features of the taxation regimes of the individual member states of ASEAN. We examine the various forms of taxation within ASEAN while highlighting their regional variations. We then provide an inter-country comparison of tax rates, including in relation to PIT, CIT, VAT and GST, which is essential for making informed FDI decisions. Finally, we analyze the ease or burden of tax compliance in ASEAN in 2018 and beyond. We discuss aspects ranging from time and documentation to the effectiveness of government policies for the benefit of would-be investors.

In this issue of ASEAN Briefing magazine, we analyze the various market entry options available for investors interested in expanding to Thailand. We also discuss the various tax and non-tax incentives on offer for foreign investors in the kingdom. Finally, we discuss the salient features of Thailand’s EEC development plan and highlight the key incentives on offer for overseas investors. 

For further information, please visit Asia Briefing Publication Store at: www.asiabriefing.com/store

In this issue of ASEAN Briefing magazine, we provide an introduction to some of ASEAN’s FTAs and how foreign investors and exporters can maximize opportunities in this dynamic region. We begin by discussing the salient features of each FTA and the overall benefits they offer. We then discuss the Rules of Origin criteria associated with each FTA that foreign businesses need to be aware of. Finally, we analyze the growing opportunities for investors looking to set up alternative production bases within ASEAN. 

For further information, please visit Asia Briefing Publication Store at: www.asiabriefing.com/store 

In this issue of ASEAN Briefing magazine, we provide an introduction to the Philippines as well as analyze the various market entry options available for investors interested in expanding to the island nation. We also discuss the step-by-step process for setting up a business entity in the Philippines, highlighting the various statutory requirements for overseas investors. Finally, we explore the potential for Singapore to serve as a viable base to administer investors’ Philippine operations. 

For further information, please visit Asia Briefing Publication Store at: http://www.asiabriefing.com/store/book/how-to-set-up-in-the-philippines-7191.html

In this issue of ASEAN Briefing, we discuss payroll processing and reporting in Singapore as well as analyze the options available for foreign companies looking to centralize their ASEAN payroll processes. We begin by discussing the various regulations that impact salary computation, and tax and social security calculation in Singapore. We then explore the potential for Singapore to emerge as a premier payroll processing center in ASEAN. Finally we consider the benefits of outsourcing payroll – both Singapore-based and ASEAN-wide – to a reliable third-party payroll processing provider. 

For further information, please visit Asia Briefing Publication Store at: http://www.asiabriefing.com/store/book/payroll-processing-and-compliance-in-singapore-7146.html

Although optimization of ASEAN based investment can present a degree of uncertainty due to the magnitude of regulation and diversity within the regional bloc’s labor markets, those with up-to-date information on staffing regulation, prevailing hiring conditions, and costs between markets will be able to make targeted decisions pertaining to the location and structure of their operations. In this issue of ASEAN Briefing, we discuss the prevailing structure of ASEAN’s labor markets and outline key considerations regarding wages and compliance at all levels of the value chain. We highlight comparative sentiment on labor markets within the region, showcase differences in cost and compliance between markets, and provide insight on the state of statutory social insurance obligations throughout the bloc. 

For further information, please visit Asia Briefing Publication Store at: www.asiabriefing.com/store

Choosing if, where, and how to establish foreign manufacturing operations in Indonesia can be a significant challenge. While the archipelago’s vast diversity may initially seem daunting, a number of options are available which will allow entry and operations to be conducted in a seamless manner. In this issue of ASEAN Briefing, we discuss the growing importance of Indonesia as a hub for manufacturing within Southeast Asia, and provide guidance on how to select and establish operations within the country.

For further information, please visit: www.asiabriefing.com/store

For the second issue of our ASEAN Briefing Magazine, we look at the benefits of using Singapore a hub for the management of regional operations throughout ASEAN. We firstly focus on the position of Singapore relative to its competitors, such as the Netherlands and Hong Kong. We then provide step-by-step instructions on corporate establishment, and provide expert insight on maximizing returns through the reduction respective tax burdens. 

For further information, please visit Asia Briefing Publication Store at: www.asiabriefing.com/store

In this issue of Asia Briefing Magazine, we have set out to produce a guide to investing and establishing a business in Asia, focusing on the markets of China, India and Vietnam. We begin by analyzing how investment is treated in specific industries across these three countries. We then take a look at the investment vehicles that a foreign business can select, with an emphasis on representative offices (ROs) and liaison offices (LOs). Finally, we highlight the various forms of taxation that a foreign company should be aware of when entering the Asian market. 

For further information please visit: http://www.asiabriefing.com/store/book/china-india-vietnam-setting-up-in-asias-investment-hotspots-569

Within the modern, globalized market, maintaining a competitive edge necessitates identifying new growth opportunities and ways of cutting costs. It is for this reason that entering into the Asian market has become more of an essential, than optional, part of a successful business model.

In our experience at Dezan Shira & Associates, some of the most important parts of an effective Asia market-entry strategy are hiring the right staff and clearly understanding the associated laws for doing so. While a Western business may have a firm grasp of HR procedures in their home country, companies often find that their established practices have almost no bearing in Asia. Without adapting to and understanding the unique HR challenges of individual Asian nations, firms risk incurring substantial yet completely avoidable losses.

In this issue of Asia Briefing, we set out to provide readers with a basic understanding of how to navigate the HR procedures of China, India and Vietnam. We begin by introducing the most common employment contract structures in each of these countries, as well as their laws for employment probation. We then take a look at the three’s increasingly complex procedures for obtaining work/business visas, and conclude with a special feature on how to legally terminate an employee across Asia.

Several key Asian destinations for foreign investment have introduced new HR legislation in the last two years alone. With more than 20 years’ experience of managing HR in Asia, Dezan Shira & Associates is well equipped to help businesses understand the region’s various procedures. We hope readers find this issue helpful and informative.

- See more at: http://www.asiabriefing.com/store/book/hr-administration-labor-contracts-visas-termination-procedures-550#sthash.cGwjHO0e.dpuf

For businesses seeking to boost their competitive presence in Asia, exploring options for investment in e-commerce and e-retail can be the key to formulating an effective strategy for sustainable growth and development. With consumers in the Asia-Pacific region set to dominate e-commerce spending this year and lead global e-retail growth through the end of the decade, the potential costs of failing to establish and consolidate an e-commerce presence in Asia have never been higher.

In this issue of Asia Briefing Magazine, we provide a comprehensive overview of e-commerce trends across the Asia-Pacific region with a focus on developing markets in Southeast Asia. In addition to analyzing macro-level economic and development indicators that signal the potential for region-wide growth, we explore several rapidly growing markets in-depth while highlighting opportunities for investment in each.

As e-commerce spreads throughout the developed and developing world, the online transactions it facilitates will continue to provide a level of convenience previously unimaginable to businesses and consumers alike—offering digital buyers access to goods and services that would otherwise be unavailable in their immediate localities. Empowering buyers to place orders for products at their leisure and compare notes on styles, prices, and quality with their online peers, e-commerce has effectively revolutionized how business-to-business and business-to-consumer transactions are conducted.

- See more at: http://www.asiabriefing.com/store/book/e-commerce-across-asia-trends-developments-2014-466#sthash.Lv7OkdzO.dpuf

The Asian supply chain is rapidly changing. China, a dominant player in the Asia-Pacific for the past two decades, is becoming ever-more expensive as its working population both ages and becomes increasingly wealthy. At the same time, a number of other Asian countries are now hotbeds of commercial activity. Infrastructural improvements are being made, and new young working populations are emerging throughout the region. 

All this has a significant impact on the global sourcing industry. In a competitive market, getting the best available quality at the best available price is an absolute prerequisite for success. Failure comes at a high price. 

In this issue of Asia Briefing, we explain how and why the Asian sourcing market is changing, compare wage overheads, and look at where certain types of products are being manufactured and exported. We discuss the impact of ASEAN’s Free Trade Agreements with China and India, and highlight the options available for establishing a sourcing model in three locations: Vietnam, China, and India. Finally, our Expert Commentary examines the differences in quality control in each of these markets.

- See more at: http://www.asiabriefing.com/store/book/the-asia-sourcing-guide-2015-530#sthash.U95BZOgY.dpuf

In a global economy dominated by industrial powers, the city-state of Singapore has carved out its competitive niche as a destination for regional headquarters, branch offices and holding companies. Featuring one of the most stable and business-friendly legal and tax regimes in the world, Singapore has long been the preferred location for foreign investors seeking to establish a holding company to pursue investments through the ASEAN region, China and India. 

In this issue of Asia Briefing Magazine, we highlight and explore Singapore’s position as a holding company location for outbound investment, most notably for companies seeking to enter ASEAN and other emerging markets in Asia. We explore the numerous FTAs, DTAs and tax incentive programs that make Singapore the preeminent destination for holding companies in Southeast Asia, in addition to the requirements and procedures foreign investors must follow to establish and incorporate a holding company.

As ASEAN inches ever-closer to economic integration in the ASEAN Economic Community next year, Singapore’s imperative role as the de facto financial and commercial capital of Southeast Asia will be unassailable. Foreign investors should closely observe and anticipate Singapore and ASEAN’s ascension to the forefront of economic progress and development in Asia.

ASEAN is synonymous with integration. Whether in terms of the closely-knit economies of the ASEAN-6, the narrowing gap between these and CLMV (Cambodia, Laos, Myanmar and Vietnam) in the lead up to ASEAN Economic Community 2015, or even more ambitious proposals such as the Regional Comprehensive Economic Partnership (RCEP) or Trans-Pacific Partnership, the leaders of Southeast Asia have shown unflagging commitment to making transnational trade a defining feature of the region.

Unsurprisingly, the ten-nation bloc has been high on the watchlist of foreign investors, especially against the backdrop of China’s declining competitiveness. But with upwards of $US1.5 trillion in trade flowing through the region annually and a combined GDP of nearly US$2.5 trillion, deciding how and where to bring your business into ASEAN can be a bewildering exercise. Cognizant of the risks involved in any foreign investment venture, Dezan Shira & Associates offers insight pooled from our established presence in Vietnam and Singapore, and partner firms throughout the region.

In this issue of Asia Briefing, we forecast the effects of ASEAN Economic Community on foreign investment into the region in the lead up to 2015. Following this, we highlight what is happening in some of ASEAN’s hottest industries for investment, including electronics, information and communications technology, textiles and medical devices. Lastly, we examine the growing potential of bilateral trade between ASEAN and India in light of recent historic developments in the latter.

For a comprehensive list of trade agreements ASEAN is signatory to, as well as the latest updates on regulatory, legal and tax issues affecting investment in the region, please log on to our website at www.aseanbriefing.com.

In this issue:

Key Considerations When Choosing a Payroll Outsourcing Model
Calculating Individual Income Tax & Social Insurance
The Accelerating Trend Towards Outsourcing Payroll Processing in Asia
Collecting tax revenue and administering social insurance are two of the most fundamental roles of government. When establishing or operating a business in Asia, companies must take special care to comply with regulations concerning taxes deducted at the source of employee payroll (withholding tax) and mandatory contributions to social insurance programs.

As you might expect in a region comprising so much diversity and complexity, the systems utilized by governments in places like China and Vietnam (countries with large populations and with a communist background) are substantially different than those in places like Hong Kong and Singapore - small jurisdictions with a distinctly capitalist outlook. India, a populous emerging nation with a democratic system of government, provides an interesting contrast in terms of how it taxes and supports its citizens

- See more at: http://www.asiabriefing.com/store/book/payroll-processing-across-asia-445#sthash.KUwIAbGq.dpuf

In this issue:

An Introduction to Taxation in Asia
Analysis of Asia’s Tax Rates
Individual Income Tax Across Asia
Handling Cross Border Tax & Finance in Asia 

For foreign companies, deciding where to establish a direct presence in Asia can be a difficult process. Where once only a handful of the region’s nations fit the bill of being simultaneously inexpensive, safe and appropriate for foreign direct investment (FDI), now a number of other countries are shortening the gap between themselves and the region’s biggest economies. In particular, India appears on course to rival its neighbor China as a destination for FDI, and a number of the smaller economies in the Association of Southeast Asian Nations (ASEAN) are growing at a faster pace than ever before.

For these reasons, businesses must keep up-to-date with the numerous tax systems of the region. The tax laws of Asia, although connected to a certain extent through the region’s various double taxation agreements (DTAs), can vary dramatically from nation to nation. Understanding them can therefore help inform which of the region’s nations best suits a particular business operation.

- See more at: http://www.asiabriefing.com/store/book/the-2015-asia-tax-comparator-510#sthash.dMjERRhd.dpuf

In this Issue:

E-Commerce Trends and Developments in Asia-Pacific
Regulatory Status of FDI into India E-Commerce
E-Commerce Markets Across ASEAN
Vietnam Online: Understanding Vietnam’s E-Commerce Market
Expert Commentary: Investing in an Online Presence 
For businesses seeking to boost their competitive presence in Asia, exploring options for investment in e-commerce and e-retail can be the key to formulating an effective strategy for sustainable growth and development. With consumers in the Asia-Pacific region set to dominate e-commerce spending this year and lead global e-retail growth through the end of the decade, the potential costs of failing to establish and consolidate an e-commerce presence in Asia have never been higher.

In this issue of Asia Briefing Magazine, we provide a comprehensive overview of e-commerce trends across the Asia-Pacific region with a focus on developing markets in Southeast Asia. In addition to analyzing macro-level economic and development indicators that signal the potential for region-wide growth, we explore several rapidly growing markets in-depth while highlighting opportunities for investment in each.

As e-commerce spreads throughout the developed and developing world, the online transactions it facilitates will continue to provide a level of convenience previously unimaginable to businesses and consumers alike—offering digital buyers access to goods and services that would otherwise be unavailable in their immediate localities. Empowering buyers to place orders for products at their leisure and compare notes on styles, prices, and quality with their online peers, e-commerce has effectively revolutionized how business-to-business and business-to-consumer transactions are conducted.

The use of development zones in their different guises has been an effective model essentially brought to prominence by China over the past 25 years to help both foreign investors and domestic companies meet in a relationship that provides tax advantages to both. Development zones typically permit the foreign investor to bring component parts into a country for assembly without having to pay import duties. Investors may then add in locally-sourced components, assemble the final product, and warehouse it all duty free before then having the option of exporting the finished product (collecting some VAT rebates on the locally sourced portion) or entering the domestic market with a product assembled at local labor costs.
While China has shown spectacular use of development zones, and now has multiple types of them to fulfill slightly different functions, the basic premise remains the same - avoiding duties on unfinished products to permit local labor to add value. That concept has now become commonplace around Asia and internationally. However, the forms of these zones, and even their terminology, differ from country to country, as do the standards of zones available. While Shenzhen in China may be in its entirety a special economic zone, the same terminology in India is not so expansive. There are also differences in operational quality between government-run zones with available and well-educated customs and inspection officials, and those run privately, which can be more haphazard.

The 2018/19 ASEAN Tax Comparator

How to Set Up in Thailand

ASEAN's FTAs and Opportunities for Foreign Businesses

How to Set Up in the Philippines

Payroll Processing and Compliance in Singapore

Human Resources in ASEAN

The Guide to Manufacturing in Indonesia

The 2016/17 ASEAN Tax Comparator

Managing ASEAN Expansion from Singapore

China, India & Vietnam: Setting Up in Asia’s Investment Hotspots

HR Administration: Labor Contracts, Visas and Termination Procedures 

E-Commerce Across Asia: Trends and Developments 2014

The Asia Sourcing Guide 2015

The Gateway to ASEAN: Singapore Holding Companies

ASEAN Investment Horizons: Key Industries for AEC 2015

Payroll Processing Across Asia

Asia Briefing magazine is our newest premium subscription product. The content of this publication will deal with foreign direct investment opportunities and compare legal, tax, financing, cost and operational issues in China, India, the ASEAN nations as well as all other emerging countries across Asia.

 

In total, these will include commentary concerning trade and investment within:

• Bangladesh
• Brunei
• Cambodia
• China
• Hong Kong
• India
• Indonesia
• Laos
• Macao
• Malaysia
• Myanmar
• Mongolia
• North Korea
• Pakistan
• Philippines
• Singapore
• Sri Lanka
• Taiwan
• Thailand
• Vietnam

Published six times a year, Asia Briefing Magazine will be one of the leading sources of English language legal, tax and operational intelligence for foreign investors across Asia.

Additionally, Asia Briefing subscribers also receive advance notice of subscriber-only discounts on upcoming books, our exclusive special reports and discounts to popular law and tax seminars from Dezan Shira & Associates and Asia Briefing networking events.

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Asia Briefing - English Magazine - The 2016/17 ASEAN Tax Comparator

Asia Briefing - English Magazine - The 2016/17 ASEAN Tax Comparator

In this issue

Asia Briefing - English Magazine Description: