Africa | Americas | Asia | Europe | Middle East Oceania | International Organizations This year in review lists all EY Tax Alerts concerning significant developments in Asia during 2025. |
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| Azerbaijan |
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| 04.30.2025 | Azerbaijan to require VAT registration for nonresident entities providing digital services to individuals (2025-0969) |
| China |
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| 08.20.2025 | China | Draft VAT Implementation Regulations released — One step closer to VAT law implementation (2025-1729) |
| 07.08.2025 | Mainland China announces tax credit policy for foreign investors making direct reinvestments (2025-1404) |
| 07.08.2025 | China | Offshore internet platforms now subject to tax reporting requirements (2025-1405) |
| 01.06.2025 | China officially enacts VAT law, ushering in a new era of tax governance (2025-0133) |
| Hong Kong |
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| 06.09.2025 | Hong Kong enacts law on BEPS 2.0 Pillar Two (2025-1223) |
| 06.09.2025 | Hong Kong enacts law for inward company re-domiciliation (2025-1224) |
| 04.25.2025 | Hong Kong proposes favorable amendments to BEPS 2.0 Pillar Two bill (2025-0942) |
| 03.05.2025 | Hong Kong announces 2025-26 Budget proposing favorable tax measures for specific sectors (2025-0611) |
| 01.23.2025 | Hong Kong publishes draft legislation on BEPS 2.0 Pillar Two (2025-0311) |
| 01.17.2025 | Hong Kong publishes draft legislation for inward company re-domiciliation (2025-0267) |
| India |
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| 02.03.2025 | India releases Union Budget 2025 (2025-0389) |
| 01.24.2025 | India tax administration issues guidance on application of Principal Purpose Test (2025-0315) |
| Indonesia |
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| 01.28.2025 | Indonesia's Ministry of Finance issues regulation to implement BEPS 2.0 Pillar Two (2025-0342) |
| Japan |
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| 07.31.2025 | Japan National Tax Agency releases guidance on Amount B (2025-1630) |
| 04.11.2025 | Japan | 2025 Tax Reform for corporate and international taxation (2025-0867) |
| 02.06.2025 | Japan to increase fees for several immigration applications (2025-0410) |
| Korea |
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| 08.06.2025 | Korea announces 2025 tax reform proposals (2025-1662) |
| 01.10.2025 | Korea enacts 2025 tax reform bill (2025-0206) |
| Macau |
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| 02.03.2025 | Macau promulgates new tax law with rules on transfer pricing, tax agents and limitations periods (2025-0387) |
| Pakistan |
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| 08.11.2025 | Pakistan Finance Act, 2025 makes significant amendments (2025-1675) |
| 05.06.2025 | Pakistan introduces amendments to enhance immediate tax recovery and business oversight (2025-0990) |
| 04.30.2025 | Pakistan extends scope of electronic invoicing to corporate and noncorporate registered persons (2025-0968) |
| 01.31.2025 | Pakistan amends sales tax rules for implementation of electronic invoicing (2025-0376) |
| 01.30.2025 | Pakistan to require details on goods' value and quantity in monthly sales tax returns (2025-0358) |
| Philippines |
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| 01.27.2025 | Philippines issues implementing rules for VAT on Digital Services Law (2025-0331) |
| Singapore |
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| 09.18.2025 | Singapore releases subsidiary legislation for Refundable Investment Credit (2025-1885) |
| 02.20.2025 | Singapore announces its FY 2025 Budget Statement (2025-0525) |
| Taiwan |
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| 10.03.2025 | Taiwanese Government issues 'Directions for the Levy of Business Tax on Individuals who Regularly Publish Creative or Informational Content Online' (2025-2008) |
| 07.25.2025 | Taiwan | Merger presents potential for withholding tax reclaim by foreign institutional investors (2025-1584) |
| 04.16.2025 | Taiwan issues amendment to extend application period for refunds under income tax treaties (2025-0914) |
| 02.05.2025 | Taiwan proposes draft amendment to extend application period for reclaims under income tax treaties (2025-0402) |
| Thailand |
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| 02.07.2025 | Thailand set to implement carbon tax on oil and petroleum products (2025-0433) |
| 01.03.2025 | Thailand enacts Top-up Tax Emergency Decree to implement BEPS 2.0 Pillar Two (2025-0119) |
| Turkiye |
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| 12.15.2025 | Turkiye extends through 2030 availability of temporary Article 67 on taxation of marketable securities and derivatives (2025-2508) |
| 12.02.2025 | Turkiye extends Qualified Domestic Minimum Top-Up Tax filing and payment deadlines and releases QDMTT return format for testing (2025-2400) |
| 11.25.2025 | Turkiye proposes amendments to Social Security legislation affecting employer costs (2025-2362) |
| 10.03.2025 | Turkiye issues Draft General Communique on Local and Global Minimum Top-Up Corporation Tax (Pillar Two) (2025-2012) |
| 09.29.2025 | Turkiye removes additional tariffs on US, China and introduces new blanket tariffs for motor cars (2025-1957) |
| 07.30.2025 | Turkiye Ministry of Labor and Social Security increases planned workplace inspections with potential for penalties (2025-1621) |
| 07.28.2025 | Turkiye increases Special Consumption Tax rates for electrical vehicles (2025-1600) |
| 05.16.2025 | Turkiye extends application of 0% withholding tax on income/gains from government bonds, treasury bonds and certain lease certificates (2025-1078) |
| 03.27.2025 | Turkiye announces decision not to implement Amount B under Pillar One (2025-0772) |
| 02.06.2025 | Turkiye updates the withholding rates on several income sources (2025-0416) |
| 01.31.2025 | Turkiye amends regulation on utilization of foreign loans (2025-0370) |
| 01.07.2025 | Turkiye determines withholding tax rates on payments for electronic commerce activities (2025-0159) |
| 01.06.2025 | Turkiye increases withholding tax rate on dividend distributions from 10% to 15% (2025-0134) |
| Uzbekistan |
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| 01.16.2025 | Uzbekistan tax authorities sending VAT notices to nonresident companies that provide digital services to B2C clients in Uzbekistan (2025-0247) |
| Vietnam |
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| 09.08.2025 | Vietnam publishes Decree guiding implementation of top-up Corporate Income Tax (2025-1816) |
| 07.15.2025 | Vietnam passes new corporate income tax law (2025-1475) |
| 06.27.2025 | Vietnam passes key amendments to streamline trade and customs rules (2025-1368) |
| 06.24.2025 | Vietnam promulgates decree on tax administration for business activities on e-commerce and digital platforms of households and individuals (2025-1337) |
| 01.10.2025 | Vietnam enacts Decree on establishment, management and use of Investment Support Fund (2025-0205) |