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How to Notify IRS of Your Address Change If your address has changed (e.g. moving), you need to notify the IRS to ensure you receive any tax refunds or IRS correspondence. There a...
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U.S. Individual Foreign Tax Credit Introduction If you paid or accrued foreign taxes to a foreign country or U.S. possession and are subject to U.S. tax on the same income, you ma...
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U.S. Corporation Foreign Tax Credit Introduction Domestic corporations that have paid or accrued qualified foreign income taxes to a foreign country or U.S. possession may general...
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Taiwan Cross Border E-Com Tax Regulations In the modern age, with the popularization of the internet and mobile technology, purchasing of the services online such as the usage of ...
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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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Liabilities for Breach of Precontract in China Precontract is a contract whereby the parties agree to conclude a contract within a certain period of time in the future. Precontrac...
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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...
