CIAS12: Deferred tax and qualified investment projects
The accounting requirements for deferred tax do not change during periods of tax holiday offered to Qualified Investment Projects (“QIPs”) in Cambodia. This publication discusses the deferred tax considerations – in relation to CIAS 12 – for a QIP during these tax holiday periods.
Deloitte walks you into ASEAN via the Belt and Road Initiative
Deloitte Southeast Asia (SEA) held the Belt and Road Initiative SEA investment roadshow in Kunming, Yunnan, in cooperation with Yunnan Energy Investment Group (YEIG), with support from Yunnan Press Group and the Department of Commerce of Yunnan Province Representative Office in Singapore.