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Malaysia Transfer Pricing Guidelines
Recent Malaysian tax information: When does a Malaysian taxpayer need to prepare TP documentation? What to include in the TP documentation? How do you determine arm’s length price? If you would like...
View ArticleMyanmar: The Issuance of the Agent Banking Services Directive
On 6 February 2024, the Central Bank of Myanmar (“CBM“) under the State Administration Council (“SAC“) issued a directive on agent banking services (“Directive“) to provide comprehensive access to...
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Laos Issues Guidance on VAT Obligations for Digital Goods and Services,...
On 14th February 2024, the Ministry of Finance in Laos released a new instruction numbered 0558/MOF. This instruction deals with the VAT obligations for foreign suppliers of digital goods and...
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Myanmar Industrial Design Law: A Comprehensive Guide
Myanmar has made significant progress in updating its intellectual property regime, with 2023 being a landmark year for enforcing all IP laws (except for the Patent Law) and establishing the...
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Sri Ningsih Recognized in ALB Indonesia Rising Stars 2024
We are delighted to announce that Sri Ningsih, a partner at Nusantara DFDL Partnership, has been recognized as one of the ALB Indonesia Rising Stars 2024 by Asian Legal Business. This feature...
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Cambodia: Accreditation of the Environmental Impact Assessment Consultant...
Following the promulgation of the Environmental and Natural Resources Code dated 29 June 2023 (“Environmental Code”) and the requirements of the Ministry of Environment (“MOE”), the MOE issued Prakas...
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Vietnam: Co-Location and Convergence – New Frontiers for Telecoms under...
A. Overview On 24 November 2023, the Vietnamese National Assembly passed the Law on Telecommunications No. 24/2023/QH15 (Amended Law), governing, among other things, telecommunications activities, the...
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Cambodia: New Work Permit Requirements for Foreign Patent Tax Holders
On 28 December 2023, the Ministry of Labour and Vocational Training (“MLVT”) issued Instruction 110/23 on the Provision of Foreign Work Permit for Foreign National Employers (“Instruction”) to clarify...
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Breakfast Discussion on Indonesia, Malaysia and Vietnam
Register DFDL is pleased to invite you to an exclusive Breakfast discussion on Wednesday 20th March, from 8:00am to 10:00am, to explore the regulatory frameworks and investment opportunities in...
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Tax and Transfer Pricing Aspects of Providing Intragroup Management Services...
Intra-group management services are a controversial and highly debated tax issue in Vietnam. In this article, DFDL tax and transfer pricing experts share their insights on the tax and transfer pricing...
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Vietnam: Legal Update on the Hydrogen Energy Development Strategy of Vietnam
On 7 February 2024, the Prime Minister of Vietnam issued Decision No. 165/QD-TTg on approving Vietnam’s Hydrogen energy development strategy until 2030, with a vision to 2050 (“Decision 165”), with...
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Vietnam: Draft Decree on the Regulatory Sandbox in the Banking Sector –...
On 4 March 2024, the Government of Vietnam published the draft Decree on the regulatory sandbox in the banking sector (“Draft Decree“). The drafting of this decree started in 2021 and has undergone...
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Malaysia: Relaxation of Regulatory and Operational Requirements for Labuan...
The Labuan Financial Services Authority (“LFSA”) issued a circular on 22 November 2022, announcing an extension of regulatory reliefs for Labuan international commodity trading companies, Labuan...
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Cambodia: New Article 6 Regulations – Opportunities in the Carbon Credit Market
Introduction The Paris Agreement, a landmark international accord on climate change, features Article 6 as a key element for global collaboration via carbon markets. This mechanism enables countries...
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Vietnam: Refinancing in Vietnam at a Glance
In 2023, there were noticeable changes in the regulatory framework governing refinancing in Vietnam. Refinancing remains forecasted as a crucial need for the operations of foreign-invested enterprises...
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Lao PDR: Presidential Decree (No. 003/PS, 19 March 2024) on the Adjustment of...
The President of the Lao PDR has issued Presidential Decree (No. 003/PS, 19 March 2024) on the Adjustment of the VAT rate from 7% to 10%.The Presidential Decree states that it will become effective...
View ArticleMyanmar: MIC Trial Period Extension – Data Re-Entry & Foreign Expert...
Introduction to Investment Monitoring System: A Recap System Launch: On 28 August 2023, the Directorate of Investment and Company Administration (“DICA“) announced the commencement of phase (II) of...
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Top 10 Considerations for Mergers and Acquisitions in the Renewable Energy...
Renewable energy is a booming and attractive sector for foreign investors in Vietnam. However, mergers and acquisitions in this sector also involve many legal and practical challenges that need to be...
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DFDL and Leaf Announce Cooperation Agreement
We are pleased to announce that DFDL is extending its PRC network of collaborating firms through a cooperation agreement with Leaf, a distinguished law firm renowned for its expertise in Greater...
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Malaysia: Companies (Amendment) Act 2024
The Companies (Amendment) Act 2024 (“CA 2024”) has been gazetted on 2 February 2024 after receiving royal assent but is not yet in force. The tentative effective date for the revised beneficial...
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