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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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Malaysia Introduces New Regulations on Individual Income Tax on Dividend Starting from the Year of Assessment (“YA”) 2025, Malaysia will begin taxing dividend income exceeding R...
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Malaysian Income Tax Reporting System The Inland Revenue Board of Malaysia (“IRBM”) has introduced the Malaysian Income Tax Reporting System (“MITRS”) as part of its broader e...
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Taiwan Individual Overseas Investment Tax Guide Taiwanese individuals who invest in overseas financial products or real estate must file an Alternative Minimum Tax (AMT) return if...
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Q&A on Rental or Leasing Services in Malaysia When will the service tax on rental or leasing take effect? The service tax on rental or leasing services took effect on 1 July 2025...
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Vietnam Preferential CIT Policies for Small Business According to Resolution No.198/2025/QH15 adopted by the National Assembly of Vietnam on 17 May 2025, the corporate income tax ...
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Revision of Sales Tax Rate and Expansion of Service Tax Scope in Malaysia The Ministry of Finance Malaysia (“MOF”) has officially announced major changes to the country’s Sales...
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China Tax Credits Policy to Foreign Investors' Direct Investment with Distributed Profits The Ministry of Finance, the State Taxation Administration and the Ministry of Commerce j...
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Q&A Stamp Duty for Employment Contract in Malaysian Company Is stamping of employment contract mandatory in Malaysia? Yes, stamping an employment contract is mandatory under Mala...
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Shanghai Raised Its Standards for Ensuring People's Well-being To further implement the "people-centered" development concept, effectively protect the basic livelihood of the unem...