Thailand Cabinet Approves Draft Competitiveness Enhancement for Targeted Industries Act to Mitigate Impact of Top-Up Tax
September 23, 2025
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 Tax Update: Corporate Income Tax Incentives Under the New Corporate Income Tax Law
September 21, 2025
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.
Business Profits Under the Double Taxation Avoidance Treaty Between Mexico and the Netherlands
September 17, 2025
Discussion of jurisprudence by Mexico's Federal Tax Court on "business profits" and the Double Tax Avoidance Treaty between Mexico and the Netherlands.
Key Tax Ruling on Outbound Software Payments: Business Profits vs. Royalties
September 11, 2025
Thailand's latest tax ruling on outbound software payments introduces a rights-based approach to classify payments as business profits or royalties. This shift aligns with international tax standards and impacts cross-border technology transactions, including cloud computing and custom software development. Learn how to optimize withholding tax exposure under this new interpretation.