1987 年菲律宾宪法仍是投资限制的基础。 其最显著的特点是“60 – 40 规则”，即某些企业中菲律宾人的所有权不得低于 60%。 这一规则适用于土地所有权、大众传媒以及传统意义上的公共事业。 这些限制由宪法固定下来，无法通过普通立法绕过，从而限制了外国投资者在这些敏感领域的合法选择。

印尼转让定价监管已迈入严格执法新时期。 在MOF-172/2023法规实施满一年之际，税务总局（DGT）的工作重心已从政策普及转向实质审查。 虽然部分跨国企业已完成文档体系优化并更新定价分析，但仍有众多企业固守传统做法，正面临不断升级的审计风险。

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