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On December 19 2017, President Rodrigo Roa Duterte signed into law the Tax Reform for Acceleration and Inclusion (Train) which took effect on January 1 2018 and introduced Phase 1A of a massive reform of the tax system of the Philippines. A notable change is the overhaul of the tax rates on individual compensation income (see table)

Thailand has enjoyed a relatively stable petroleum law regime since 1971 when the Petroleum Act BE 2514, 1971 (PA) and the Petroleum Income Tax Act BE 2514, 1971 (PITA) were enacted. Thailand adopted a modern form of petroleum concession, which has been updated from time to time. There have been 20 bid rounds, the last in 2007. A number of commercial oil and gas discoveries have been made, and as of 2017, there were 38 concessions in force. However, Thailand has limited geological prospects for oil and gas, and it imports more than 40% of its natural gas requirements.

In the February 2018 cover story, IFLR discusses how upcoming elections in a number of Latam nations could unsettle the equity and debt capital markets

The development of communication media, especially mobile devices with internet access, has led to the appearance and rapid growth of several new types of electronic payment services. In particular, as technology advances, software applications that can be used from mobile devices have quickly developed as easy, reliable and secure platforms from which to perform payment transactions, thus increasingly gaining popularity among consumers and retailers.

A part of a company's equity, other capital funds, can be defined as funds created from the contributions provided by shareholders. They are created usually when there is a need to swiftly increase the company´s equity.

As one of Vietnam's efforts to strengthen the national banking system, which has been unstable in recent times, on November 20 2017 the National Assembly introduced a new law amending and supplementing a number of articles of the 2010 Law on Credit Institutions (Amended LOCI). The new law came into effect on January 15 2018.

Japanese internet services company GMO Group has announced that it will start paying a proportion of the salaries of those employees that agree to it in bitcoin.

The OECD/G20 led project aims to limit choices limit choices of companies as to where they can locate and how they can structure their activities

Markus Federle, general counsel of Samena Capital, examines the burgeoning potential of Asia for private equity investors

It's been a year since Donald Trump first took office, and there has been much discussion about how successfully he has implemented his campaign promises