Asia has become a global growth driver and as such both local and international companies are seeking assistance from ﬁrms offering a large range of expertise, whilst having a presence across the principal markets of the region. This is the case for Mazars, which is forever striving to strengthen its presence and services. This guide has been prepared to assist those interested in doing business in Asia Paciﬁc. It does not cover the subjects it treats exhaustively, but it is intended to answer some of the important broad questions that may arise. When speciﬁc issues arise in practice, it will often be necessary to consider the relevant laws and regulations and to obtain appropriate professional advice.