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International tax, audit, accounting and legal news
Asia Pacific news
Subscribe to our newsletter
Management and Supervisory Board
Corporate Social Responsibility
International Service Offerings
Global Compliance Services
Global Company Setup
Mergers & Acquisitions
Digital nomads Spain: New law facilitates working in Spain
As of 1 January 2023, homeworking employees from non-EU countries can also work for their company from Spain. This has been made possible by a new law on digital nomads passed by the Spanish parliament. Spain is known for its...
Duty exemption and international money transfer: Businesses must be aware of changes in Vietnam
From 15 February 2023, materials that can be used to manufacture information technology products are exempt from import duties in Vietnam. Another change also came into effect on this date regulating the unilateral transfer of funds from Vietnam abroad. The...
Brazilian transfer pricing rules: Closer to OECD guidelines
Brazil is changing transfer pricing rules to allow for joining the OECD. The new rules foresee the adoption of methods and the definition of related parties to align Brazilian regulations with international standards. The proposed legislation must be approved and...
Tax return in Honduras: Everything you need to know
In Honduras, tax filing is a mandatory process for all individuals and legal entities that generate income. In this article, we will explain everything you need to know to comply with this tax obligation. Who is required to declare taxes...
Setting up a Business in India for Foreign Companies
Preamble Given India’s rapidly growing market, the country’s investment potential has enticed a slew of foreign companies to establish their presence in India. Over the last few years, initiatives have been taken to ensure that establishing a business in India...
SPACs and key considerations for audit and financial reporting
Although special purpose acquisition companies or SPACS have been around for decades, the last 3 years have become more popular as they have proven to be a good opportunity for private companies to enter the public market, mainly in the...
Canary Islands: The best Tax System in Europe
Various motives make the Canaries a destination not to be overlooked. Their constant mild temperatures all year round, astonishing nature, rich history and mixed culture, excellent infrastructures and frequent connections by air and sea to all the main international ports...
The due date is approaching for the “BE-12 Benchmark Survey”: Foreign Direct Investment in the United States
All entities subject to the reporting requirements established by the Bureau of Economic Analysis (BEA) must file the annual BE-12 survey for benchmarking, which covers all fiscal years ended in 2022, no later than May 31, 2023 if paper filing,...
Personal Income Tax Vietnam: Updates on Documents Proving Qualified Tax Dependents
On 1 January 2023 an updated policy came into force in Vietnam, outlining the documentation required for taxpayers to prove the legitimacy of their declared dependents. Circular No. 79/2022/TT-BTC amends Point g Clause 1 Article 9 of Circular No. 111/2013/TT-BTC,...
VAT Vietnam: The reduction according to Decree No. 15/2022/ND-CP has ended
Decree No. 15/2022/ND-CP (Decree 15), which last year reduced the VAT rate from 10% down to 8% for certain goods and services in Vietnam, expired on 31 December 2022. This means that, from 1 January 2023, the VAT has returned...
Corruption? Not in my business!
In recent years there have been an increased number of cases regarding business people and celebrities finding themselves in trouble due to financial crimes or corruption. You can frequently find examples in the news, and tycoons or individuals from the...
Employment Act Malaysia: Amendment in 2022
The Employment Act (Amendment) 2022 came into effect on 1 January 2023. This Amendment Act seeks to introduce a number of important changes to the previous act - Employment Act 1955 (EA 1955) - and is aimed at benefiting both...
IRS Form 8833: Taxpayers must disclose treaty positions
Many taxpayers with US income tax filing requirements rely on bilateral income tax treaties between the US and other countries to reduce their US tax exposure. (more…)
Ownership structure of real estate companies in Poland: New tax reporting obligations
The obligation to report the ownership structures of real estate companies to the tax authorities was already introduced at the beginning of 2022. Companies must now take urgent action, as March 31 is the deadline for filing information for 2022....
Law on Companies Lithuania: Parliament adopts new regulations
The Parliament of the Republic of Lithuania has adopted amendments to the Law on Companies which are expected to improve conditions for business growth and to attract more investment into the country. The Ecovis experts explain the details. (more…)
Tax changes in Vietnam
The Vietnamese government has amended some articles of Decree No. 91/2022/ND-CP (Decree 91), made additions to corporate tax or income tax, and changed rules for online trading. Companies must comply with the new rules from when Decree 91 came into...
Relocation services Serbia: Ecovis provides full-scale services when moving to Serbia
The new Serbian government is continuing the policy of attracting foreign direct investments (FDI). Regulation on providing residence permits with start-up, talent and investor visas in Serbia was already introduced in early 2020. Its primary goal is to provide greater...
Companies House public register: The UK demands more information from its corporate entities
The UK Economic Crime and Corporate Transparency Bill should receive Royal Assent (that is, become law in the UK) this spring. The new law gives Companies House more investigation and enforcement powers over companies which report incorrect information to the...
Investing in the Cambodian agricultural sector
Ecovis in Cambodia has recently been working with two agricultural companies. The intention is to set up cashew nut wholesale organisations with processing capabilities that will allow small producers to join forces to meet sales and profit goals. They also...
Tax exemption for non-resident dependents
The Japanese government has changed the tax laws exempting non-resident dependents from tax. The law came into force on 1 January 2023. The Ecovis experts explain the details. Background Taxpayers in Japan are allowed to make a deduction for non-resident...
Company formation in Germany: Establishing a limited liability company online
In August 2022 it became possible to obtain an online appointment with a notary to establish a limited liability company (in German: GmbH). For foreign companies, for example from China, this brings numerous advantages. The Ecovis experts know how online...
Moldova France tax treaty: New partnership starting soon
On 15 June 2022, France and Moldova signed a tax treaty. The treaty will come into effect once the legislative processes for approval and ratification in both countries have been finished. This eliminates double taxation for companies and individuals doing...
Modern U.S. Treaties: Taxpayers Must Meet the Limitation on Benefits Articles
Generally, tax treaties between two countries provide lower withholding tax rates on income generated by persons of one country in another country. The withholding tax rates provided by a tax treaty may differ on case-by-case basis depending on the parties...
Progress in diversity in consulting
Mixed teams have been proven to work more efficiently, not only in management consulting profession but also in other professions. It brings together different experiences and skill sets, a greater range in brainstorming, or a better understanding of cultural nuances:...
eID accounts Vietnam: Regulations on electronic identification and authentication
The Vietnamese government has published Decree 59/2022/ND-CP. It contains regulations on electronic identification, authentication and the synchronisation of personal information, biometric data and company information in the electronic identification application. (more…)
Usufruct tax implications for US taxpayers
While usufructs are a valuable succession-planning tool in Latin America, they may result in undesirable tax consequences when involving US persons. Therefore, proper planning should be done for usufruct structures involving US beneficiaries. (more…)
Remote work Poland: changes in employment law
One of the most important changes to employment law in Poland in 2023 will be the formal regulation of remote work. Companies that allow their employees to work from home should adapt their employment contracts and work regulations accordingly. The...
How to invest in Spain: New law makes it easier and more economic
There are several possibilities for companies wanting to invest in Spain. They can simply register in Spain for tax and employment purposes, open a branch office (without its own legal personality) or incorporate a company. Thanks to a new law,...
Malta Startup Residence Programme – An opportunity for budding entrepreneurs
The Maltese government has launched the “Malta Startup Residence Programme”. Under the programme, non-EU citizens will receive improved start-up conditions, such as a residence permit for up to eight years, if they do business and pay taxes in Malta. The...
Transfer pricing Greece and other amendments to the Greek tax legal framework
The Greek government is to introduce several changes to the tax framework. This includes, for example, relief from double taxation for intercompany transactions subject to transfer pricing rules or the enforcement of stamp duty obligation. The Ecovis experts explain the...
Certificate of incapacity for work (eAU): From January 2023, sick notes in Germany go digital
The electronic certificate of incapacity for work (eAU) is expected to become mandatory from January 2023. Companies should prepare for this and change their processes. (more…)
Posted workers in the EU: Employees from Croatia
Companies from the other EU Member States wishing to use the services of a worker employed in Croatia must be aware of specific requirements and regulations, for example the duration of the posting. (more…)
Starting a Business in Australia
Case Study Background Danish Co is a Significant Global Entity (SGE) with extensive experience in the mature European energy trading market and was seeking to expand into the younger Australian market and the opportunities this presented. Ecovis Sydney was contacted...
E-Invoices in Vietnam: E-Invoices Generated from Cash Registers
Enterprises, business households, or business individuals who provide goods or services directly to consumers are allowed to use e-invoices issued from Point of Sale (POS) cash registers (Clause 2, Article 8 of Circular 78/2021/TT-BTC). This covers business models such as...
Vietnam cybersecurity law: Data localisation requirement for digital service providers
The Vietnamese government has clarified certain articles of the Cybersecurity Law 2018. This includes, for example, which data is subject to the localisation obligation, or in which cases a branch office is to be established. Decree no. 53/2022/ND-CP (the “Decree”)...
EU Whistleblower Protection Directive in Lithuania: The most common mistakes in practice
Encouraging employees to report wrongdoing and protecting them when they do, is essential for preventing corruption in both the public and private sectors. ECOVIS ProventusLaw provides a review of the most common difficulties facing companies and mistakes related to the...
Corporate Transparency Act final regulations: More compliance for businesses
The regulations of the Corporate Transparency Act (CTA) require certain entities to file reports with the Financial Crimes Enforcement Network (FinCEN) that identify two categories of individuals: the beneficial owners of the entity, and individuals who have filed an application...
Purchasing property in Spain: Checklists are essential
Real estate regulations in Spain are complex, not only at the national level, but also at the regional and municipal level. When it comes to investments, there are a large number of legal details which must be observed. The Ecovis...
An Exception to the Mirror Image
Income on One Side of a Debt Transaction Does Not Always Produce Loss on the Other A mirror image is usually reflected in the tax impacts for the two parties to a debt instrument transaction. When the holder recognizes interest...
Entities holding foreign securities (ETVE) in Spain
An opportunity to fiscally optimize the multinationals investments. ETVEs (“entities holding foreign securities”) were created in Spain in 1995 as another way to attract foreign investment, specifically to promote the establishment in Spain of holding entities which, based on the...
Transformation of payroll management services in Mexico
Recent changes in Mexican Labor and Tax Laws, related to the restrictions in engagement of personnel services (outsourcing banning) entitles an important business opportunity for consultancy Firms, since there are a lot of companies currently looking for support in implementation...
The “Great Resignation” – What do the workers want?
I wonder if you might have heard about “The Great Resignation”. This phenomenon apparently has happened because of the pandemic by covid-19 and it is about the massive quitting by workers around the world. I hope this newsletter might show...
M&A transaction with Belgian parent company to an company in Hungary with US subsidiary
Background We were contacted by an in-house attorney of a multi-national company based in Belgium regarding corporate/M&A legal services in the United States. The client provides technology solutions for a variety of applications, including energy storage and testing, automated systems,...
The Information Lab – A Cross-Border Case Study
The Information Lab is market leading supplier of software licences and provider of consultancy and support services for its software. The company has grown over the last five years organically and by acquisition and now has a presence in the...
M&A Asia: A practical view on issues for multi-country acquisitions
Companies can generate growth by acquiring other companies. The Ecovis experts explain which legal and tax aspects must be considered in M&A and how to use data rooms correctly. (more…)
Personal data protection act Thailand: Exemption for SMEs
The Thai Personal Data Protection Act B.E. 2562 (PDPA) came into effect on 1 June 2022. Small businesses are exempt from implementing the data protection act. This is regulated in one of four organic acts, or “notifications”, issued by the...
Work life balance in Europe: Malta implements EU directive
Under new legislation, Maltese workers now benefit from paternity, parental and care leave. With the law, the government is implementing the EU directive on the compatibility of work and family, which was passed in 2019. The law came into effect...
Double taxation agreement Greece: New tax treaty with France
On 11 May 2022, France and Greece signed a new tax treaty. If both countries complete the ratification process before 31 December 2022, the new agreement will apply from 1 January 2023. The double taxation treaty with Greece replaces the...
Croatian currency kuna to euro: Companies must start the changeover now
Croatia will introduce the euro on 1 January 2023. Companies must already declare both currencies, for example on payslips. The Ecovis experts know what bosses must consider. (more…)
Government measures to end exchange rate volatility in Turkiye
The Turkish government is seeking a way to end exchange rate volatility. As a result, a new package was announced on 21 December 2021 which promises significant tax advantages. Natural persons and corporations are able to benefit from this regulation....
Tax on Vietnam Cross Border E-Commerce Activities
In recent years, due to the progess in technology, Vietnam has become a leading market for foreign investors in the field of e-commerce. The country is now passing and amending regulations regarding tax obligations for e-commerce activities, particularly concerning cross-border...
German supply chain due diligence act: EU Directive and German law in comparison
In future, large companies in Germany will have to carry out a careful risk analysis to determine whether violations of human rights or environmental standards have occurred in the past or are to be expected in the future. This is...
Forecasting as a planning tool: Using new decision-making tools
Forecasts help leaders to make business decisions quickly and with foresight. The Ecovis experts know how companies can use this management tool effectively. (more…)
Foreign Documents: Consular Legalization Vietnam
In recent years, Vietnam has developed and optimized policies to support and therefore attract more foreign investors. One important procedure that foreign investors need to perform when planning to invest in Vietnam is the consular legalization of foreign documents. 1....
M&A Poland: Interesting perspectives for companies willing to buy
M&A activity has entered a new, exceptional period. In Poland, the economic crisis is just beginning, with inflation now exceeding 14% (the European average is 9%) and the slowdown in economic growth is noticeable, with even the threat of stagflation....
Vietnam Minimum Wage: Updated Salary Policy
Statutory Minimum Wage per Month There has been an increase of the statutory minimum wage per month in Vietnam . On 12 June 2022, the Government issued a new order (Decree 38/2022/ND-CP) prescribing statutory minimum wages paid to employees working...
Tax Incentives in Vietnam for Software Services and Software Products
The world is witnessing the booming transformation into the digitalization era, in which software production has become increasingly more important. In Vietnam, this industry has experienced considerable growth, almost doubling in the number of software businesses over the last five...
The four most relevant pillars for good corporate governance
Hand in hand with globalization, the concept of Corporate Governance has been implemented in an accelerated manner, understanding that it is undoubtedly a tool for competitiveness, where the objective is to ensure the proper management and administration of companies, protect...
What is inflation?
Inflation and deflation are economics terms used to describe an increase or decrease in the value of money, relative to the amount of goods and services that money can buy. Financially, inflation is the reduction in the value of the...
A business valuation is the process of determining the economic value of an enterprise, giving business or potential owners an objective estimate of the value of a business. Business valuations are not an exact science and valuation experts must exercise...
E-invoicing in Guatemala: Companies must act now
From 1 January 2023, companies in Guatemala will only be able to issue e-invoices. This is the only way tax documents may be issued from this date. (more…)
OIB Croatia: Prerequisite for doing business in Croatia
Croatia is introducing a personal identification number, called OIB (Croatian: Osobni identifikacijski broj). It is allocated free of charge by the authorities. It is a prerequisite for starting business activities in Croatia. (more…)
US corporate tax rate increase: What companies must expect in the future
On 28 March 2022, the US Treasury Department issued “General Explanations of the Administration’s Fiscal Year 2023 Revenue Proposals.” This is President Biden’s second “Green Book” detailing the administration’s tax policy proposals. The most important proposal for companies is the...
Malaysia Digital Economy Corporation: SME Digitalisation Grant available
Companies in Malaysia can receive a government subsidy of 50 percent, up to a maximum of MYR 5,000, to digitalise their business processes. Interested companies can apply until 17 February 2025. The experts at Ecovis in Kuala Lumpur know who...
International sanctions on Russia and Belarus: Legal requirements and risk management
The obligations imposed by the European Union’s (EU) restrictive measures (sanctions) are binding for EU nationals or persons located in or doing business in the EU. Fines may be imposed by EU Member States for non-compliance or breaches. (more…)
Polish employment law termination: Stricter requirements
Polish employment law is being changed. With the new law, the legislator wants to eliminate unequal treatment when terminating fixed-term employment contracts compared to permanent contracts. The Ecovis experts know what companies must consider in the future. (more…)
China’s new market entity regulation: What companies need to know
Following the introduction of the new civil law at the beginning of 2022, a new regulation concerning market entities has recently come into effect. It will simplify different administrative processes for market entity registration. Although it primarily concerns Chinese companies,...
New compliance regulations in Spain: Multinational companies need to adapt their corporate policies
European and national regulations mean that companies in Spain must prepare to implement numerous procedures in various departments, i.e. human resources or facilities management. (more…)
E-invoicing Vietnam: Companies only have a few more days to register
From 1 July 2022, all companies in Vietnam will be required to use e-invoices (Tax Administration Law No. 38/2019/QH14). The mandatory introduction of e-invoicing is one of the most important parts of the digital transformation. Therefore, the Vietnamese government has...
Country-by-country reporting France: List of countries with agreements updated
France has updated the list of countries that have concluded an agreement on the exchange of country-by-country reporting (CbCR). Companies that do not submit this declaration must expect a fine of EUR 100,000. However, there are exceptions. The Ecovis experts...
PFIC rules: US passive foreign investment company rules
Many taxpayers are surprised to learn that they are investors in a passive foreign investment company and that this can have negative tax consequences. The experts from Marcum LLP* can provide a detailed analysis of a taxpayer’s PFIC exposure, US...
Cybercrime Germany – increasing prosecution for a worldwide phenomenon
In 2021, the police registered more than 146,000 cyber-attacks in Germany alone. To be able to identify and convict the people behind these attacks, which were often launched from abroad, the German public prosecutor's offices are upgrading and investigating together...
EU Corporate Sustainability Reporting Directive: Businesses need to rethink
On 21 April 2021, the European Commission adopted a proposal for a Corporate Sustainability Reporting Directive (CSRD), which will eventually amend the existing reporting requirements of the Non-Financial Reporting Directive (NFRD). From 1 January 2024, companies that fall within the scope of...
Validity As of January 1, 2022 Legal Basis Articles 32-B Ter, 32-B Quater and 32-B Quinquies of the Federal Tax Code (CFF) in correlation with rules 126.96.36.199 to 188.8.131.52 of Miscellaneous Tax Resolution 2022 (RMF) and articles 84- M and...
Navigating Foreign Pension Plans
Pension plans are a common investment tool for individuals. The reporting requirements for most U.S. pension plans are straightforward; however, foreign pension plans may have additional filing requirements that are not readily apparent. The individual owners of foreign pension plans...
Peru cryptocurrency regulation: Tax treatment of crypto coins
Many companies are using cryptocurrencies for their transactions - and the trend is increasing. The legislator in Peru has therefore looked at the tax treatment of cryptocurrencies and set a tax rate of up to 30 percent, for example on...
Vietnam immigration policy: What companies need to know about COVID-19 quarantine and entry
On 15 March 2022, the Government of Vietnam issued dispatch no. 1606/VPCP-QHQT on the reintroduction of Vietnam's immigration policy and dispatch no. 1265/BYT-DP on the introduction of new medical policies for passengers travelling to Vietnam. This means that for companies...
EU whistleblower protection directive: Entities must set up internal whistleblowing channels in Malta
The Maltese government passed the Whistleblower Act in December 2021. Malta is thus implementing the EU directive on the protection of persons who report violations of EU law. The act affects private companies, public institutions and non-profit organisations. The Ecovis...
Malta business opportunities: New government pledges investment and tax incentives
The Maltese government has developed a package of measures aimed at boosting the economy in structurally weak areas. Companies investing in these disadvantaged areas can expect subsidies, grants and tax breaks. (more…)
M&A data analytics: The use of data in mergers and acquisitions
Collecting, analysing and correctly evaluating data is more important than ever for successful M&A. The M&A specialists from Taurus Corporate Finance, an ECOVIS partner in the Netherlands, explain how correct data analysis works and which methods should be used. (more…)
Protecting intellectual property in China: How to protect your know-how.
Companies often invest a lot in the development of products or technical inventions. But there is a great danger that others will use these technologies for themselves and thus secure competitive advantages – at the expense of the inventors. What...
Immigration and permanent residency: US immigration service changes the rules
The US immigration service US Citizenship & Immigration Services (USCIS) is adopting a risk-based approach that waives interviews for certain applicants who have filed Form I-751 (Petition to Remove Conditions on Residence). (more…)
New Requirements for Japanese Consumption Tax Invoicing: The Tax-Qualified Invoice System
A Japanese Consumption Tax (JCT), equivalent to VAT, was introduced in April 1989. Since then, the standard tax rate has gradually increased to 10%. In addition, an 8% reduced tax rate was implemented from 2019 for certain goods and services....
Tesla’s Next Super Factory: What Does This Mean for China?
Where will Tesla's second super factory be located? This question has, once again, attracted attention worldwide. In January, Elon Musk declared that this year he would announce the location of Tesla's fifth super factory. Tesla currently has two local super...
Subsidiary in Poland: New holding regulation to come into force soon
Any company that is part of a holding acts in the interests of the holding and not in the interests of the company itself. This change in the rules governing holdings in Poland will have a massive impact on the...
New double tax treaty signed between France and Denmark … finally
On 4 February 2022, after around 13 years, France and Denmark finally concluded an agreement to avoid the double taxation of income tax. However, the agreement is not yet in force. Both countries have yet to complete the legislative process...
Thin capitalisation in Croatia: New rules for companies
Businesses in Croatia are often financed with loans because the interest on the loan represents a cost and reduces income tax liability. However, for companies to be able to deduct the interest, they must consider the ratio between loan and...
Invest in Cambodia: The Importance of Financial Due Diligence
Tourism, together with clothing manufacturing, construction and agriculture, is one of the four key sectors supporting Cambodia’s economic expansion. (more…)
Removal of Foreign Income Tax Exemptions in Malaysia
As Malaysians anticipated special aid and recovery measures from the government in the midst of the COVID-19 crisis, they were caught by surprise when the Minister of Finance announced the removal of foreign source income exemption for residents when he...
COVID-19 and the Big Quit: Keys to Employee Retention
In early 2020 the world as we knew it changed and it is doubtful that many of us foresaw the extent of those changes and how long they would last. When the pandemic first hit the world, there were predictions...
E-Tax Vietnam: Launch of E-Portal And Tax Mobile App
Vietnam’s two new digitized tax administration platforms will help both foreign and local taxpayers meet their tax obligations. On March 21, 2022 the Vietnam General Department of Taxation held an online conference to announce the launch of the e-Portal for...
Dividend payments in Croatia: What rules apply to established limited liability companies?
Limited liability companies established in Croatia must pay corporate income tax of 18% or 12%, depending on the revenues generated, with the 12% rate applying to annual revenues below HRK (Croatian kuna) 3 million. The Ecovis experts know that full...
Hidden dividend: What the new law means for companies in Poland
A new law on the treatment of hidden dividend is due to come into effect from 1 January 2023. This can lead to a reduction in total deductible expenses for companies in Poland. As the law is vague, sometimes incomprehensible...
Vietnam: VAT rate reduction and CIT deduction
A reduced VAT rate has been in effect in Vietnam since 1 February 2022. In addition, companies can make certain deductions to corporate income tax. With these measures, the government aims to promote socio-economic recovery and economic development. (more…)
Cryptocurrency: Regulations in the USA on the way
Cryptocurrencies are trending. In the USA, the market is hardly regulated, but that about to change. The tax and financial authorities should be given the tools to better track the use and trading of virtual money. (more…)
Risk assessment in Cambodia: Identifying and monitoring risks
In the COFACE (Compagnie Française d'Assurance pour le Commerce Extérieur) country risk assessment, Cambodia received a respectable country risk score of C and a business climate score of B on a scale from A1 (very low risk) to E (very...
Learning from GDPR fines: What are the lessons for other companies?
In 2021, five of the world's top ten fines were imposed for breaches of the General Data Protection Regulation (GDPR). The Ecovis experts in Lithuania have analysed these cases and worked out what lessons companies can learn from these GDPR...
The Evolution of Management
After more than 30 years of experience in accounting and auditing, I have heard countless recurring complaints from people who need to make timely financial decisions. Chief among the complaints, I often hear, “To prepare for a meeting of my...
Tax efficient transfer of U.S. real estate to U.S. recipients
The U.S. tax system imposes an estate tax on non-U.S. residents who die while owning U.S. assets. An exemption of $60,000 is available to non-U.S. residents to lower the U.S. estate tax base. U.S. estate tax is levied on the...
Relevant aspects of the 2022 miscellaneous tax resolution (RMF) in relation to the simplified trust regime for individuals (RESICO PF)
On December 27, 2021, the RMF 2022 was published in the Official Gazette of the Federation (DOF) which is effective as of January 1, 2022 (except in cases where a different date is indicated). Below are some of the most...