Worldwide: Inward/ Foreign Investment

Vietnam is rapidly transforming into one of Asia's most significant digital growth stories, combining a population exceeding 100 million with a fast-expanding digital economy. International companies in digital entertainment, gaming technology, software services, and consulting are increasingly evaluating Vietnam as both a strategic market and operational hub. The critical question for businesses is no longer whether Vietnam is attractive, but how to establish a legally compliant, commercially effective, an

Thailand’s Board of Investment (BOI) has significantly revised its post-approval compliance framework for projects that receive investment promotion incentives, replacing the previous semiannual reporting...

Australia's proposed capital gains tax reforms will dramatically expand what constitutes taxable Australian real property for foreign investors, capturing previously exempt assets like solar farms and infrastructure. The most controversial aspect is the retrospective application dating back to 2006, potentially exposing foreign investors to unexpected tax liabilities on historical transactions they believed were compliant.

In the 2026-27 Budget, the Government announced a package of legislative, policy and practice reforms to further streamline and strengthen Australia's foreign investment framework.

On 5 June 2026, the Government of India promulgated the Income-tax (Amendment) Ordinance, 2026, exempting specified foreign investors from taxation on both interest income and capital gains arising from investments in Government Securities (“G-Secs”), with retrospective effect from 1 April 2026.

The India Oman CEPA has come into force from 1st June 2026. The agreement was signed by both parties on 18th December 2025. Pursuant to the enforcement, Oman has offered zero duty on 98.08% of its tariff lines and India is set to offer duty reduction on 77.79% of its tariff lines.

For all intents and purposes, signing a term sheet is often confused with the end of a transaction in the Indian startup community - the world's third-largest in terms of recognised startups. Actually, the term sheet is just a non-binding ‘statement of intent’. The legal framework that influences the relationship between a startup and its investors is finalized during the weeks and months to come and is far more important and far more intricate than the terms of the investment.

The country is no longer merely positioning itself as a low-cost manufacturing destination. Instead, Vietnam is steadily transforming into a sophisticated digital and strategic investment hub for Asia and beyond.

Australia's 2026-27 Federal Budget introduces targeted capital gains tax reforms for foreign investors in renewable energy infrastructure while focusing on system integration and market modernisation. The Budget notably avoids substantial new funding for large-scale renewable generation, raising questions about how the nation will achieve its ambitious 82% renewable electricity target by 2030.