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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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Transmission of Shares in Malaysia In Malaysia, the Companies Act 2016 (“CA 2016”) recognise the distinction between “transfer” and “transmission” of shares. Both transfers ...
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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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Taxation of U.S. Company Debt Acquired by Related Party Cancellation of debt (COD) refers to the act of a creditor releasing a borrower from a debt obligation to repay a debt. Tax...
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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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Cayman Islands Exempted Companies Compliance Guideline Note The materials of this articles apply to an exempted company duly registered in the Cayman Islands in accordance with th...
