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U.S. Tax Deductibility of M&E Expenses After 2017 TCJA As defined by the Internal Revenue Code (IRC), "entertainment" encompasses activities typically associated with entertainmen...
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Introduction to Japanese Employees' Pension In Japan, the employees' pension insurance is a public pension insurance for the employed population. Farmers, sole proprietors, and th...
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Introduction to Japanese National Pension The Japanese public pension system is facing significant challenges, with the foundation of the public pension system, the national pensi...
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Introduction to U.S. State Minimum Taxes All companies registered in the United States are generally required to file federal income tax and state income tax, which are generally ...
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Federal Taxation of Bitcoin and Virtual Currencies In 2014, The IRS issued Notice 2014-21 provides explicit clarification regarding the taxability of cryptocurrency transactions. ...
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Introduction of Japanese Public Pension System Since the public pension system in Japan was established in 1942, it has gone through the Second World War, post-war period, economi...
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Introduction to U.S. Partnership Schedules K-2 and K-3 2Schedules K-2 and K-3 have been introduced for the tax year 2021. These schedules serve as replacements, supplements, and c...
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Irish Non-EEA Resident Director Bond Guideline Note Section 137 of The Companies Act 2014 (section 43 under the old Act) states that if an Irish Company does not have at least one...
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FASB Accounting Standard Update for Lessees On February 25, 2016, the FASB (Financial Accounting Standards Board) issued Accounting Standards Update (ASU) 2016-02, Leases (Topic 8...
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New Rules on Hiring Foreigners in Vietnam According to the Decree No. 70/2023/ND-CP which came into force from 18 September 2023, the major changes on hiring foreigners in Vietnam...
