To mitigate the Top-Up Tax for MNEs, Thailand has drafted legislation with incentives giving tax relief and liquidity support through refundable tax credits.
Vietnam's Corporate Income Tax Incentives under the new Corporate Income Tax Law taking effect Oct. 1, 2025, will affect investment decision and cashflow projection.
The new regulation aims to provide greater legal certainty, simplify administration, and align the tax framework with the transfer of regulatory and supervisory duties over digital financial assets to the Financial Services Authority (OJK).
