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 ...

Explore Singapore’s Islamic finance growth, sukuk listings, fintech, and its role as a regional hub for Shariah-compliant ...

Understand what sectors are open, restricted, or closed to foreign ownership in the Philippines under current laws and ...

Thailand’s automotive industry is undergoing a strategic realignment in response to declining vehicle production and ...

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 ...

Labor Law of 2003 on Manpower as amended by Law No. 11 of 2020 on Job Creation and recently revoked by Government Regulation in Lieu of Law No. 2 of 2022 on Job Creation and further stipulated under ...

Cambodia’s garment factories are generally based on the principle of cut-make-trim (CMT) model. Under this method of production, the raw material, machinery and the design of the garments are imported ...

Indonesia’s ambitious targets in the electric battery industry offer a prime opportunity for strategic investments and partnerships. Foreign stakeholders are advised to adopt a comprehensive approach ...

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 ...

The government will assist and quickly approve the license applications for the import and export of goods classified as restricted for ‘reputable traders’. These are businesses that have a good ...