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Introduction of real estate taxes and fees in Japan In recent years, a number of Chinese cities have introduced measures to control the real estate sector, resulting in a large am...
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U.S. 199A Qualified Business Income Deduction Introduction Many individuals, including owners of businesses operated through sole proprietorships, partnerships, S corporations, tr...
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U.S. Foreign Investment in Real Property Tax Act (FIRPTA) Introduction The disposition of a U.S. real property interest by a foreign person (the transferor) is subject to the Fore...
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Regulation of Article No. 25 of Taiwan Income Tax Act The foreign companies that providing the technical services or construction contract to the client in Taiwan, the foreign com...
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Accelerated Expiry of Shareholders’ Capital Contribution in China The shareholders of a China company are allowed to freely agree on the amount of the subscribed capital and term...
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Taxation for Remuneration of Personal Services in China The income from remuneration for personal services means income derived from individuals engaging in personal services, inc...
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Introduction of Arm’s Length Principle in Transactions Between Affiliated Enterprises 1. Basic Concept of Arm’s Length Principle Organization for Economic Cooperation and Dev...
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REMOTE BANK ACCOUNT OPENING Singapore VS U.S. Over the past few years, Singapore has emerged as Asia’s foremost financial hub, with every major international financial instituti...
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Dissolution and Liquidation of China Company 1. Cause of Dissolution A company may be dissolved under one of the following circumstances in accordance with Article 180 of the Co...
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Common Investment Vehicles in China 1. Representative Office The most basic form of foreign business presence in China is the Resident Representative Office (RO). A China Repres...
