The guide highlights major corporate and individual taxes, indirect taxes, incentives, and compliance considerations to support businesses operating or investing across the ASEAN region as well as:
This publication reflects the collective expertise of Grant Thornton’s tax professionals across the ASEAN region, combining local insights with a regional perspective to help businesses navigate complexity with confidence.
Should you wish to discuss how these stipulations impact your business, please reach out to your usual Grant Thornton contact or our ASEAN Tax leaders listed in the guide. We are always ready to accompany and support you.
As investment in AI accelerates, expectations rise alongside it, boards and management teams want faster cycle times, better consistency and clearer insight, without creating new categories of risk. For tax functions, that makes it important to be disciplined about where AI is used, how outputs are controlled, and how value is measured beyond early pilots.
AI is changing how tax and finance teams research issues, document positions, manage data and deliver work at speed. The opportunity is real, but so are the risks. In tax, where advice must be defensible and outcomes can have regulatory, financial and reputational consequences, organisations need more than powerful tools: they need governance, controls and the right operating model to use AI safely.
Employee equity incentives, including ESOPs, stock options, restricted share units and their variants, are now firmly embedded in modern talent strategy. Across sectors and jurisdictions, equity is used not only as a form of remuneration, but as a mechanism to align interests, retain key talent and drive long-term value. The concept of shared ownership is compelling. Delivering on that promise, however, depends on the robustness and coherence of the legal and tax framework supporting these arrangements.
