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U.S. Gross Receipt Tax Introduction A gross receipt tax (GRT) is a state tax on the gross revenues of a business. Gross receipts tax is similar with sales tax, but the two are inh...
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China Releases 2020 Negative List for Market Access On 10 December 2020, the National Development and Reform Commission and Ministry of Commerce of the PRC jointly released the Ne...
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Can Hong Kong and Macau Residents Buy Real Estate in Taiwan? With the increasing number of Hong Kong and Macau immigrating to Taiwan and register for household, the demand for rea...
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Regional Comprehensive Economic Partnership (rcep) The Regional Comprehensive Economic Partnership (RCEP) is a proposed agreement between the member states of the Association of S...
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Open-term Labour Contract in China 1. What is open-term labour contract in China? An open-term labour contract or a non-fix-term labour contract refers to a labour contract for ...
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China Beijing Notice on the Implementation Period of the Phased Reduction and Exemption of Corporate Social Insurance Premium Policies and Related Matters According to relevant r...
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U.S. Business Expenses Deduction Business expenses are the cost of carrying on a trade or business. These expenses are usually deductible. To be deductible, a business expense mu...
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Are Employee Fringe Benefits Taxable in U.S. Employers can offer fringe benefits to employees; common fringe benefits include health insurance, retirement plans, and parking passe...
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Choice of Governing Law is Allowed for Contracts without Foreign Elements? According to the current Law of the PRC on the Application of Law in Foreign Related Civil Relations, th...
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Qualifications for Investment Immigration for Hong Kong and Macau Residents Taiwan has become one of the most popular immigration hotspots for people in Hong Kong and Macau in rec...
