RBA - Business Asia

24/06/2026

𝐓𝐫𝐚𝐧𝐬𝐟𝐞𝐫 𝐩𝐫𝐢𝐜𝐢𝐧𝐠 𝐭𝐫𝐞𝐚𝐭𝐦𝐞𝐧𝐭 𝐨𝐟 𝐒𝐡𝐚𝐫𝐞-𝐁𝐚𝐬𝐞𝐝 𝐂𝐨𝐦𝐩𝐞𝐧𝐬𝐚𝐭𝐢𝐨𝐧 (𝐒𝐁𝐂) 𝐜𝐨𝐬𝐭𝐬 𝐮𝐧𝐝𝐞𝐫 𝐭𝐡𝐞 𝐮𝐩𝐝𝐚𝐭𝐞𝐝 𝐈𝐑𝐀𝐒 𝐓𝐫𝐚𝐧𝐬𝐟𝐞𝐫 𝐏𝐫𝐢𝐜𝐢𝐧𝐠 𝐆𝐮𝐢𝐝𝐞𝐥𝐢𝐧𝐞𝐬

Under the 9th edition of the IRAS Transfer Pricing Guidelines, published on 4 June 2026, IRAS refines the treatment of SBC costs under the Transactional Net Margin Method for intercompany service transactions, with effect from Year of Assessment 2026. These changes aim to address long-standing mismatches between transfer pricing and tax treatment, which have led to higher taxable income for many Singapore companies within multinational groups.

As SBC arrangements are increasingly used as part of a strategy to incentivize key employees without immediate cash outflows, we invite you to read our full article to understand the practical implications from both a tax and transfer pricing perspective.

https://rba-asia.com/news-insights/share-based-compensation-singapore/

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𝐑𝐁𝐀 𝐆𝐫𝐨𝐮𝐩
𝐒𝐢𝐧𝐠𝐚𝐩𝐨𝐫𝐞 – 𝐇𝐨𝐧𝐠 𝐊𝐨𝐧𝐠 – 𝐓𝐡𝐚𝐢𝐥𝐚𝐧𝐝 – 𝐕𝐢𝐞𝐭𝐧𝐚𝐦
🌐 rba-asia.com
📧 [email protected]

Learn how Singapore's new transfer pricing rules impact Share-Based Compensation and align tax deductions with arm's length outcomes.

11/06/2026

Meet the experts behind RBA Group’s Tax Advisory services

Every business has its own operating model, growth stage, and cross-border considerations. Developing an effective tax strategy requires a deep understanding of local practices across jurisdictions. With over a decade of experience working alongside businesses of different sizes, industries, and markets, our experts are trusted to deliver well‑grounded tax advisory tailored to each client’s needs.

👤 Pierre – General Manager
Pierre brings extensive experience from leading law and accounting firms across Asia, advising businesses on complex tax and structuring matters.
• ITR World Tax 2026: Notable Practitioner
• Singapore Accredited Tax Practitioner

👤 Celine – Consultant, Tax & Advisory
Celine supports clients with tax planning, compliance, and international transactions, combining technical knowledge with a practical, hands-on approach.
• Certified Fund Administrator
• Currently pursuing Income & International Tax accreditation at the Tax Academy Singapore

We provide comprehensive support across key areas such as transfer pricing, corporate tax, and transactional tax. With a strong focus on cross‑border transactions and group structuring, we help businesses navigate multi‑jurisdictional tax environments with clarity and confidence.

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𝐑𝐁𝐀 𝐆𝐫𝐨𝐮𝐩
𝐒𝐢𝐧𝐠𝐚𝐩𝐨𝐫𝐞 – 𝐇𝐨𝐧𝐠 𝐊𝐨𝐧𝐠 – 𝐓𝐡𝐚𝐢𝐥𝐚𝐧𝐝 – 𝐕𝐢𝐞𝐭𝐧𝐚𝐦
🌐 rba-asia.com
📧 [email protected]

04/06/2026

New Publication: Guide for Foreign Direct Investment (FDI) – Chinese FDI in Vietnam, Malaysia & Indonesia (2026)

We are pleased to share that RBA WTS Vietnam, together with our colleagues from WTS China, Malaysia, and Indonesia, has jointly published a comprehensive guide to support Chinese investors navigating FDI opportunities across Southeast Asia.

🔎 What’s inside – with a special focus on Vietnam:
• Vietnam as a leading FDI destination
• Key policy updates impacting investors
• FDI environment & global integration
• Tax incentives & system overview
• Regulatory considerations

💡 This guide provides practical, up-to-date insights to help investors structure and optimize their investments in Vietnam and the wider ASEAN region.
https://www.wts.cn/wp-content/uploads/2026/05/Guide-for-foreign-direct-investment-Chinese-FDI-in-Vietnam-Malaysia-Indonesia-2026.pdf

We are proud to support clients across all stages of investment, from market entry and licensing to tax, compliance, and M&A. Feel free to reach out if you would like to discuss your investment plans.

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𝐑𝐁𝐀 𝐆𝐫𝐨𝐮𝐩
𝐒𝐢𝐧𝐠𝐚𝐩𝐨𝐫𝐞 – 𝐇𝐨𝐧𝐠 𝐊𝐨𝐧𝐠 – 𝐓𝐡𝐚𝐢𝐥𝐚𝐧𝐝 – 𝐕𝐢𝐞𝐭𝐧𝐚𝐦
🌐 rba-asia.com
📧 [email protected]

02/06/2026

New Regulatory Update: Decree No. 110/2026/NĐ-CP on Extended Producer Responsibility (EPR)

As sustainability and regulatory compliance continue to shape business operations, understanding EPR obligations is essential for companies to effectively manage environmental responsibilities and mitigate potential risks.

We have published a brief update on the newly issued Decree, providing key insights into EPR requirements for manufacturers and importers in Vietnam.

👉 Read our article to learn more about the key highlights of this Decree: https://rba-asia.com/news-insights/extended-producer-responsibility-vietnam/

For further guidance, please feel free to reach out to our experts at RBA.

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𝐑𝐁𝐀 𝐆𝐫𝐨𝐮𝐩
𝐒𝐢𝐧𝐠𝐚𝐩𝐨𝐫𝐞 – 𝐇𝐨𝐧𝐠 𝐊𝐨𝐧𝐠 – 𝐓𝐡𝐚𝐢𝐥𝐚𝐧𝐝 – 𝐕𝐢𝐞𝐭𝐧𝐚𝐦
🌐 rba-asia.com
📧 [email protected]

Extended Producer Responsibility in Vietnam: key obligations, reporting timelines, and compliance requirements

28/05/2026

Congratulations to XV Gaulois Singapore on winning the SRU Championship this season! 🏆

As a long-term partner of the club, RBA Group is proud to continue supporting the team.

Founded in 2009, XV Gaulois Singapore has grown into a dynamic rugby club that brings together players and supporters from diverse backgrounds and actively contributes to the local rugby community.

We are delighted to see the team start the season with a championship victory and wish all the Roosters the very best for the upcoming semi-final on 30 May and the Final Bowl Championship on 6 June.

Congratulations once again to the players, coaches, and everyone involved in this successful season!

Allez les Roosters! Bring on the finals! 🐓🔥

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𝐑𝐁𝐀 𝐆𝐫𝐨𝐮𝐩
𝐒𝐢𝐧𝐠𝐚𝐩𝐨𝐫𝐞 – 𝐇𝐨𝐧𝐠 𝐊𝐨𝐧𝐠 – 𝐓𝐡𝐚𝐢𝐥𝐚𝐧𝐝 – 𝐕𝐢𝐞𝐭𝐧𝐚𝐦
🌐 rba-asia.com
📧 [email protected]

Congratulations to our Roosters for winning the SRU Championship yesterday!

2 more games to play to conclude the season:

- May 30, 1pm CCAB Semi final Bowl Championship
- June 6 Final Bowl Championship

RBA - Business Asia, Merci Marcel

27/05/2026

Overlooking the cinematic view of the Saigon River in a beautiful ballroom, RBA Group’s “𝐓𝐡𝐞 𝐈𝐠𝐧𝐢𝐭𝐞 𝐍𝐢𝐠𝐡𝐭” officially began. ✨

After an intense compliance season, this gathering was a well-deserved opportunity for our team to relax, reconnect, and celebrate the collective effort behind the scenes. With our upcoming office renovation ahead, it was also the perfect occasion to spend meaningful time together before a brief period apart.

From trend-inspired games to heartfelt moments of appreciation, the evening was filled with laughter, energy, and the simple joy of being together outside the daily pace of work.

Thank you to everyone for joining and bringing your amazing energy. The night is over, but the warm vibe and the spirit from "The Ignite Night" are definitely staying with us!

Take a look at some lovely moments from the evening below, and stay tuned for exciting updates from RBA Group next month.

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𝐑𝐁𝐀 𝐆𝐫𝐨𝐮𝐩
𝐒𝐢𝐧𝐠𝐚𝐩𝐨𝐫𝐞 – 𝐇𝐨𝐧𝐠 𝐊𝐨𝐧𝐠 – 𝐓𝐡𝐚𝐢𝐥𝐚𝐧𝐝 – 𝐕𝐢𝐞𝐭𝐧𝐚𝐦
🌐 rba-asia.com
📧 [email protected]

20/05/2026

[English below]
Dans la continuité du succès de notre précédent séminaire consacré aux sujets liés à l’IA, RBA Group a eu le plaisir de poursuivre les échanges aux côtés de AUF - Asie-Pacifique à travers le webinaire « La propriété intellectuelle face à la révolution de l’intelligence artificielle ».
Le webinaire a rassemblé plus de 90 participants inscrits issus de 12 pays, illustrant l’intérêt croissant à l’international pour les impacts de l’intelligence artificielle sur les cadres juridiques et la propriété intellectuelle. Cette session a donné lieu à des échanges riches et stimulants autour de plusieurs sujets clés, notamment la question de la titularité des contenus générés par l’IA et la manière dont ces enjeux émergents sont actuellement appréhendés par le droit vietnamien.
Un grand merci à nos intervenants : Alexandre Ho Thanh, Fabrice PERRONO et Benoît Tardy, pour le partage de leurs précieuses expertises, ainsi qu’à AUF - Asie-Pacifique pour l’organisation de cet événement.
Si vous avez manqué le webinaire, le replay est disponible ici : https://www.youtube.com/watch?v=-1tYTx10DwM
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Following the success of our previous seminar on AI-related topics, RBA Group was pleased to continue the discussion alongside AUF - Asie-Pacifique through the webinar “Intellectual Property in the Age of Artificial Intelligence”.
The webinar gathered more than 90 participants from 12 countries, highlighting the growing international interest in how artificial intelligence is reshaping intellectual property frameworks and legal practices. The session featured engaging discussions on key topics, including the ownership of AI-generated content and how these emerging issues are currently addressed under Vietnamese law.
A sincere thank you to our speakers, Alexandre Ho Thanh, Fabrice PERRONO, and Benoît Tardy, for sharing their valuable insights, and to AUF - Asie-Pacifique for organizing this event.
If you missed the webinar, you can watch the replay here: https://www.youtube.com/watch?v=-1tYTx10DwM
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𝐑𝐁𝐀 𝐆𝐫𝐨𝐮𝐩
𝐒𝐢𝐧𝐠𝐚𝐩𝐨𝐫𝐞 – 𝐇𝐨𝐧𝐠 𝐊𝐨𝐧𝐠 – 𝐓𝐡𝐚𝐢𝐥𝐚𝐧𝐝 – 𝐕𝐢𝐞𝐭𝐧𝐚𝐦
🌐 rba-asia.com
📧 [email protected]

06/05/2026

Corporate Income Tax Update in Vietnam

RBA Group has published a new article about the application of Vietnam’s newly introduced 15% and 17% preferential Corporate Income Tax rates, with a particular focus on Foreign-Invested Enterprises operating as subsidiaries or related parties.

The article highlights recent divergent interpretations by provincial tax authorities, assesses the implications of Law on Corporate Income Tax No. 67/2025/QH15 and Decree No. 320/2025/ND-CP, and outlines key considerations for enterprises navigating eligibility amid evolving regulatory guidance.

👉 Read the full article to stay informed and prepared: https://rba-asia.com/news-insights/preferential-cit-rates-in-vietnam/

Author: Alexandre and ChauThuy

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𝐑𝐁𝐀 𝐆𝐫𝐨𝐮𝐩
𝐒𝐢𝐧𝐠𝐚𝐩𝐨𝐫𝐞 – 𝐇𝐨𝐧𝐠 𝐊𝐨𝐧𝐠 – 𝐓𝐡𝐚𝐢𝐥𝐚𝐧𝐝 – 𝐕𝐢𝐞𝐭𝐧𝐚𝐦
🌐 rba-asia.com
📧 [email protected]

Preferential CIT rates under Vietnam’s tax rules face uncertainty for subsidiaries and related parties, with differing interpretations.

05/05/2026

[English below] 𝐖𝐞𝐛𝐢𝐧𝐚𝐢𝐫𝐞 | 𝐋𝐚 𝐩𝐫𝐨𝐩𝐫𝐢𝐞́𝐭𝐞́ 𝐢𝐧𝐭𝐞𝐥𝐥𝐢𝐠𝐞𝐧𝐭𝐮𝐞𝐥𝐥𝐞 𝐟𝐚𝐜𝐞 𝐚̀ 𝐥𝐚 𝐫𝐞́𝐯𝐨𝐥𝐮𝐭𝐢𝐨𝐧 𝐝𝐞 𝐥’𝐢𝐧𝐭𝐞𝐥𝐥𝐢𝐠𝐞𝐧𝐜𝐞 𝐚𝐫𝐭𝐢𝐟𝐢𝐜𝐢𝐞𝐥𝐥𝐞

RBA Group est heureux de participer au prochain webinaire organisé par AUF Asie-Pacifique, dédié aux enjeux juridiques de la propriété intellectuelle face à la révolution de l’IA.

🎤 Notre expert, Alexandre Ho Thanh, Head of Legal & Advisory (RBA WTS), interviendra aux côtés de Fabrice Perrono (INPI France) et Benoît Tardy (SEA IP SME Helpdesk) pour apporter un éclairage concret, notamment sur le cadre juridique vietnamien et ses évolutions récentes.

📅 Mardi 12 mai 2026
⏰ 09h00 – 10h30 (UTC+7)
📍 En ligne (Zoom)

Au programme :
• Protection des innovations liées à l’IA dans un contexte international
• Analyse du droit d’auteur appliqué à l’intelligence artificielle
• Focus sur les réformes récentes au Vietnam et leurs implications pratiques

👉 Inscrivez-vous dès maintenant: https://forms.cloud.microsoft/pages/responsepage.aspx?id=_idTQptnYEOjST9tUZs8EaqqfGdBW7FGhz6LoJ1OUBdUN0xIUkxBQ05DOFFLNERRSVc0WjFZOVE4My4u&route=shorturl

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Webinar | Intellectual Property in the Age of Artificial Intelligence

RBA Group is pleased to participate in the upcoming webinar organized by AUF Asia-Pacific, dedicated to the legal challenges of intellectual property in the context of the AI revolution.

🎤 Our expert, Alexandre Ho Thanh, Head of Legal & Advisory (RBA WTS), will speak alongside Fabrice Perrono (INPI France) and Benoît Tardy (SEA IP SME Helpdesk), providing practical insights, particularly on the Vietnamese legal framework and its recent developments.

📅 Tuesday 12 May 2026
⏰ 09:00 – 10:30 (UTC+7)
📍 Online (Zoom)

Agenda:
• Protecting AI-related innovations from an international perspective
• Copyright analysis applied to artificial intelligence
• Focus on recent IP reforms in Vietnam and their practical implications

👉 Register now: https://forms.cloud.microsoft/pages/responsepage.aspx?id=_idTQptnYEOjST9tUZs8EaqqfGdBW7FGhz6LoJ1OUBdUN0xIUkxBQ05DOFFLNERRSVc0WjFZOVE4My4u&route=shorturl

16/04/2026

La semaine dernière, nous avons eu le plaisir d’accueillir près de 50 participants à The Sentry C pour une conférence réussie consacrée à l’intelligence artificielle et à la propriété intellectuelle.

Un sincère merci à tous les participants, intervenants et partenaires pour avoir contribué au succès de cet événement, en particulier à nos experts Alex, Fabrice Perrono et Benoit Tardy, ainsi qu’à l’équipe organisatrice du Master Droit des affaires franco-asiatiques.

Il a été particulièrement enrichissant de voir naître de véritables échanges entre les participants, notamment entre les étudiants d’Assas et les professionnels présents. Au-delà des présentations, ces discussions ont invité chacun à réfléchir à la manière dont les individus et les entreprises peuvent se préparer à l’avenir face au développement rapide de l’intelligence artificielle et de la propriété intellectuelle.

Nous sommes particulièrement heureux que cet événement nous ait une nouvelle fois permis de renforcer davantage notre lien avec le Master Droit des affaires franco-asiatiques (Vietnam) de l’Université Paris Panthéon-Assas, un partenaire académique de longue date.

Merci à toutes celles et ceux qui nous ont rejoints. Nous avons hâte de poursuivre ces échanges lors de prochains événements.
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Last week, we were delighted to welcome nearly 50 participants at The Sentry C for a successful conference dedicated to artificial intelligence and intellectual property.

A sincere thank you to all participants, speakers, and partners for making this event successful, especially expert speakers Alex, Fabrice Perrono, and Benoit Tardy, and organizers from Master in Franco-Asian Business Law.

It was particularly rewarding to see genuine discussions between participants, especially students from Assas and professionals. Beyond the presentations themselves, these exchanges encouraged everyone to reflect on how individuals and companies can prepare for the future with the rapid development of AI and intellectual property.

We are especially pleased that this event once again allowed us to further strengthen our connection with the Master in Franco-Asian Business Law (Vietnam) of Paris Panthéon‑Assas University, a long-standing academic partner.

Thank you to everyone who joined us! We look forward to continuing these exchanges in future events.

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𝐑𝐁𝐀 𝐆𝐫𝐨𝐮𝐩
𝐒𝐢𝐧𝐠𝐚𝐩𝐨𝐫𝐞 – 𝐇𝐨𝐧𝐠 𝐊𝐨𝐧𝐠 – 𝐓𝐡𝐚𝐢𝐥𝐚𝐧𝐝 – 𝐕𝐢𝐞𝐭𝐧𝐚𝐦
🌐 rba-asia.com
📧 [email protected]