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U.S. Kiddie Tax The kiddie tax is a tax imposed on the certain children. The net unearned income of a dependent child under 18 years of age or a child age 18 to under 24 who does ...
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China Releases Hainan Negative List of Cross-border Trade in Services The Ministry of Commerce of the PRC released the Special Administrative Measures for Cross-border Trade in Se...
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Taiwan Company Final Statement Limited company, limited company by shares and branch the aforementioned modes of Taiwan company shall submit the business report, financial stateme...
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Differences Between Tax and Book Accounting in U.S. Difference between net income per company’s financial statements and taxable income reported on the tax return exist because o...
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Relevant Provisions on Non-taxable Income in China Types of non-taxable Income The total taxable income of CIT includes taxable income, non-taxable income and exempt income. Amon...
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Major Types of Taxes Levied in Myanmar The major types of taxes levied in Myanmar include corporate income tax, withholding tax, commercial tax, personal income tax etc. The follo...
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Issuance of Stocks for Company Limited in Taiwan Several types of shares without certificate, but registration in TDCC (Taiwan Depository & Clearing Corporation), are still deemed...
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U.S. Alternative Minimum Tax (AMT) The alternative minimum tax (AMT) is a separate tax that is imposed in addition to your regular tax. It applies to taxpayers who have certain ty...
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Flexible Work Schedule in China Under what circumstances can a flexible work schedule be applied? According to the Labour Law of the PRC, an enterprise should normally implement ...
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New York Workers’ Compensation Insurance Requirement Every employer in New York must provide workers' compensation insurance for their employees. This coverage can help pay medic...