主体文件提供整个集团的宏观视角，涵盖集团结构、全球业务活动、无形资产的使用、财务安排以及整体财务状况。本地文件则聚焦印尼实体，涵盖其商业模式、行业背景、风险承担、关联交易、定价方法及其基准结果。对于需提交国别报告的集团，现在须按照国际标准，以扣除折扣和退货后的净额 ...

Thailand’s 2025 protests spark political and economic uncertainty, raising key risks and opportunities for foreign investors.

Singapore Customs clarifies non-preferential origin rules, urging exporters to ensure accurate trade documentation and ...

A detailed overview of Thailand’s tax system covering corporate income tax, BOI incentives, VAT rules, tax treaties, and ...

The latest issue of ASEAN Briefing Magazine, titled “Investing Across Borders: Opportunities in the Johor–Singapore SEZ”, is ...

Over the past two decades, the country has emerged from conflict and massive destruction of development gains to one of the most peaceful and democratic countries in the region. Timor-Leste also ...

Malaysia’s economic corridors offer a range of fiscal incentives, primarily in the form of tax relief, with some tailored to each specific corridor. Additionally, these corridors provide ...

Indonesia and its central (Bank Indonesia) have introduced a task force to promote the use of the Rupiah in bilateral transactions. The country aims to reduce its reliance on the greenback and ...

As such, trade in goods and services between the US and ASEAN totaled an estimated US$441.7 billion in 2021, an increase from US$362.2 billion in 2020, and making the US the ASEAN’s second-largest ...

This means that an ASEAN cross-border digital payment system would be expanded further and allow ASEAN states to use local currencies for trade. An agreement on such cooperation was reached between ...

ASEAN Briefing is produced by Dezan Shira & Associates. The firm assists foreign investors throughout Asia and maintains offices throughout ASEAN, including in Singapore, Hanoi, Ho Chi Minh City, and ...

The 2022 East Asia Summit (EAS) concluded last week having been hosted by Cambodia. The EAS is a regional forum that includes the 10 ASEAN countries of Brunei, Cambodia, Indonesia, Laos, Malaysia, ...