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Marcelo Caiafa

Audit Partner, CPA in Montevideo

Phone: +598 2628 5676

Montserrat Gonzalez

Tax Partner, CPA in Montevideo

Phone: +598 2628 5676

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China’s New Outbound Investment Regulation Effective July 1: Key Regulatory Updates and ESG Value Guidance

Effective 1 July 2026, China’s first dedicated outbound investment regulation (State Council Decree No.837) comes into force. Regulation priorities shift from encouraging global expansion to compliance-first, security controllable, lifting requirements for existing and planned overseas investors. We summarise key rules, ESG business value and actionable steps for Chinese companies going global.

Reporting foreign pensions to the Krankenkasse: How expats and retirees can avoid the costly German contribution trap

Tanja Eigner, Pension Advisor, Ecovis, Munich, GermanyReporting foreign pensions to the Krankenkasse: How expats and retirees can avoid the costly German contribution trapForeign pensions are subject to health insurance contributions in Germany and prompt notification to the health insurance provider (Krankenkasse) is mandatory.

Vietnam Corporate Income Tax Reduction 2026: National Assembly Pass 30% Tax Cut for Small Businesses

On 24 August 2026, Vietnam’s National Assembly adopted a resolution introducing personal income tax (PIT) and corporate income tax (CIT) relief measures, effective on the date of adoption.