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Consolidated Tax Return in U.S. A consolidated tax return is a corporate income tax return of an affiliated group of corporations, who elect to report their combined tax liability...
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Contribution and Use of Registered Capital of FIE in China What is registered capital in China? According to the Company law of the PRC, the registered capital of a limited liabil...
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China Taxation Continuation of the Subsidy Policy for Job Stabilization in Shenzhen A Notice on Continuation of the Subsidy Policy for Job Stabilization in Shenzhen was published...
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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...
