Autumn 2025

Asia Tax Bulletin - Autumn 2025

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Before you is the Autumn edition of 2025. This edition features many tax changes resulting from governments, especially in Indonesia, Korea, the Philippines, and Vietnam, raising taxes in order to make ends meet, while India is looking to replace the old income tax law by a rewritten new law with more user-friendly language. Hong Kong is considering various tax reforms in order to attract more investment in commodity trading and investment funds (including family offices) and Hong Kong, Korea and Vietnam have issued legislation and guidance in respect of the Global Minimum Tax that took effect previously. On a positive note, the PRC has relaxed its rules for withholding tax exemption if a foreign company reinvests a Chinese company’s profits in China and it has relaxed its rules for input VAT credits if a Chinese company exports goods abroad.

We trust you will find something of interest in this bulletin and as always, please do not hesitate to contact your Mayer Brown lawyer if you have any questions.

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The Asia Tax Bulletin helps you stay up-to-speed on the tax implications for your company’s investments all over the region. The publication updates you quarterly on the news and analysis from 12 jurisdictions: China, Hong Kong, India, Indonesia, Japan, Korea, Philippines, Malaysia, Singapore, Taiwan, Thailand and Vietnam. If you run a business in Asia or invest there from outside, the Asia Tax Bulletin will keep you informed.

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