2020 Guide to Taxation in Southeast Asia – by Deloitte Chinese Services Group

The COVID-19 outbreak hit China and the global economy unexpectedly since the start of 2020. As the largest manufacturing economy, China’s role in global supply chain is critically important. The ongoing supply chain disruptions resulted in several global companies (including Chinese) whose business is highly dependent on China to seriously consider and review their global supply chain management and diversification strategies. Southeast Asia (SEA) benefits from its favorable geographic location and is an important strategic area to undertake global industrial chain transfers. We recognize that each SEA country is unique with its own nuances and complexities. Investors are expected to stay updated in a rapidly evolving tax landscape ensuring that they are keeping on the tax requirements within their respective jurisdictions.

SEA CSG launched its second edition of the 2020 Guide to Taxation in Southeast Asia, with updated and summarized basic investment and taxation information for all ten countries within the ASEAN region. It also provides a directory of Deloitte SEA Chinese Services Group Tax leaders. For more details or for tax advice, please reach out to any of our CSG tax leaders listed in the document.

从2020年初，新冠疫情的爆发意外地冲击了中国及全球经济。作为世界最大的制造业经济体，中国在全球供应链忠的地位至关重要，然而近期持续的供应链中断让一些高度依赖中国的企业（包括中企）更加慎重地考虑其全球供应链的管理和多元化战略。东南亚得益于其有利的地理位置，是承接全球产业链转移的一个重要战略区域。由于每个东南亚国家都有自己的独特性和复杂性，投资者们期望在快速发展变化的税收环境中有更新的资讯并确保他们可以遵守所在国度税收政策的要求。

德勤东南亚中国服务部发布了第二版2020年《东南亚税收指南》，我们已经总结并更新了东盟十国的基本投资和税务信息。此外，它还提供了德勤东南亚中国服务部的税务领导人名录。如您需要了解更多详细信息或税务建议，请向我们的中国服务部税务领导人咨询。