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Holiday Benefits for Employees in Guangdong On 22 September 2023, the Guangdong Provincial Department of Human Resources and Social Security released a notice on its website, whic...
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U.S. Company Incentive Stock Options Introduction What is equity compensation? Equity compensation is a form of noncash pay that offers employees ownership in the company they wo...
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Taiwan Independent Expert Opinion Letter Upon the occurrence of major transaction or the Taiwan companies’ merger invested by foreign entrepreneurs, MOEA usually request the appl...
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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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Detailed Explanation of “Beneficial Owner” in DTA In the double taxation avoidance agreement signed by the government of the People's Republic of China, the identification of t...
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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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Taiwan Electronic Game Arcade Business Regulations Taiwan electronic game arcade business is designed for publics to enjoy the puzzle and entertainment games. To manage the elect...
