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 ...

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

Thailand’s 2025 protests spark political and economic uncertainty, raising key risks and opportunities for foreign investors.

The country is also ranked 15 on the World Bank’s Ease of Doing Business Index 2018. Known for its excellent track record in the areas of protection of minority investors and issuance of construction ...

The latest issue of ASEAN Briefing Magazine, titled “Investing Across Borders: Opportunities in the Johor–Singapore SEZ”, is ...

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 ...

In the first quarter of 2025, Indonesia attracted foreign direct investment totaling approximately US$13.67 billion, marking a 12.7 percent increase compared to the same period in the previous year.

The National Council on Minimum Wage (NCMW), a tripartite body comprising equal representation of labor unions, employer’s associations, and the government sets the minimum wage. The Ministry of Labor ...

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 ...

As such, trade in goods and services between the US and ASEAN totaled an estimated US$441.7 billion in 2021, an increase from US$362.2 billion in 2020, and making the US the ASEAN’s second-largest ...