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Deduction for Expenditure in Relation to Esg In Malaysia The Government of Malaysia has taken a significant step to advance sustainable business practices, corporate accountabilit...
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Documents Kept at Registered Office of Malaysia Companies The registered office of a company, usually situated at the company secretary’s premises is responsible for keeping all ...
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Declaration Standards for Resident and Non-resident Individuals in China Definition of basic concepts According to China's Individual Income Tax Law, individual status is divided...
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CRS makes global taxation transparent Recently, many Chinese tax resident clients with overseas financial accounts have reported receiving text messages from China tax authorities...
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Labuan Return of Profits Filing Update for YA 2025 Beginning from the Year of Assessment (“YA”) 2025, the Inland Revenue Board of Malaysia (“IRBM”) has introduced a significan...
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Conditions for High-Tech Enterprise Recognition in China The standard corporate income tax rate in China is 25% currently. Ratified high-tech enterprises may enjoy a preferential ...
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Capital Gains Tax in Malaysia Effective from 1 January 2024, Malaysia implemented Capital Gains Tax (“CGT”) on gains or profits from the disposal of capital assets by certain ch...
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Clarifications on Tax Credit for Foreign Profits Reinvestment in China According to an announcement jointly issued by Ministry of Finance, State Taxation Administration and Minist...
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Introduction to U.S. Individual Taxation Deductions and Credits I In the U.S. individual income tax system, taxpayers can optimize their tax liabilities through statutory deductio...
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Re-domiciliation to Hong Kong – Procedures and Key Points Re-domiciliation allows an overseas-incorporated company to move its place of incorporation to Hong Kong while maintaini...