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U.S. Individual Foreign Tax Credit Introduction If you paid or accrued foreign taxes to a foreign country or U.S. possession and are subject to U.S. tax on the same income, you ma...
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U.S. Corporation Foreign Tax Credit Introduction Domestic corporations that have paid or accrued qualified foreign income taxes to a foreign country or U.S. possession may general...
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Introduction of real estate taxes and fees in Japan In recent years, a number of Chinese cities have introduced measures to control the real estate sector, resulting in a large am...
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U.S. 199A Qualified Business Income Deduction Introduction Many individuals, including owners of businesses operated through sole proprietorships, partnerships, S corporations, tr...
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U.S. Foreign Investment in Real Property Tax Act (FIRPTA) Introduction The disposition of a U.S. real property interest by a foreign person (the transferor) is subject to the Fore...
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Liabilities for Breach of Precontract in China Precontract is a contract whereby the parties agree to conclude a contract within a certain period of time in the future. Precontrac...
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Accelerated Expiry of Shareholders’ Capital Contribution in China The shareholders of a China company are allowed to freely agree on the amount of the subscribed capital and term...
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China Qianhai and Shekou FTZ to Remove Access Restrictions for HK and Macao Investors Recently, the Standing Committee of Shenzhen Municipal People's Congress officially approved...
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How to Choose a Professional Immigration Company for Taiwan Immigration Taiwan has become one of the most popular immigration hotspots for residents in Hong Kong and Macau in rece...
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Taxation for Remuneration of Personal Services in China The income from remuneration for personal services means income derived from individuals engaging in personal services, inc...
