ASEAN Briefing
- Indexed articles, last 90 days
- 18
- Latest publication
- Sep 14, 2026
- Outlet visibility, for China Briefing News
- Top 5M sites
- Earliest in this view
- Jul 6, 2026
Latest articles
How to File Annual Financial Statements in Malaysia (opens the original)
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Malaysian companies must prepare annual financial statements, determine whether an audit is required, obtain directors' approval, circulate the statements to members, and lodge them with the Companies Commission of Malaysia (SSM). For a private company, the financial statements must generally be circulated within six months after the end of the financial year and lodged with SSM within 30 days of circulation. Malaysian companies prepare their annual financial statements under the applicable acco
How Indonesia’s VAT Reverse-Charge Mechanism Works (opens the original)
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Indonesia can require an Indonesian customer to calculate and pay VAT on taxable services or intangible taxable goods supplied from overseas and used in Indonesia. The obligation can arise even when the foreign supplier has no Indonesian entity and does not charge Indonesian VAT. For foreign investors, the mechanism can affect payments to overseas parents, group companies, and third-party suppliers. When the reverse-charge mechanism applies, the Indonesian customer calculates the VAT based on th
How Joint Ventures Are Structured Between Malaysian and Foreign Partners (opens the original)
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Foreign and Malaysian partners commonly structure a joint venture (JV) through a Malaysian private company limited by shares (Sdn. Bhd.), with each partner taking an agreed equity stake. The permitted shareholding depends on the business activity, as Malaysia allows full foreign ownership in many sectors, while certain regulated activities remain subject to specific foreign equity or licensing conditions. Malaysia does not impose a general requirement for every foreign-owned company to have a Ma
Indonesia Representative Offices: What They Can and Cannot Do (opens the original)
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Foreign companies can establish several types of representative offices in Indonesia, principally the Foreign Company Representative Office (KPPA), Foreign Trade Company Representative Office (KP3A), and representative office of a Foreign Construction Services Business Entity (KP BUJKA). The KPPA covers general corporate representation, the KP3A applies to trade representation, while the KP BUJKA applies specifically to qualifying foreign construction-services businesses. Each is subject to diff
How Location Affects Tax Incentives for Investments in the Philippines (opens the original)
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Where an investment is established in the Philippines can influence both its registration route and the tax incentives it can access. Projects in designated economic zones and freeports may fall under different Investment Promotion Agencies (IPAs), while location also affects the length of the income tax holiday available to qualifying investments. The 2026 Strategic Investment Priority Plan (SIPP), approved in June 2026, sets the current priority activities and industry tiers used to determine
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