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Profit Repatriation from China FIE The profits obtained by the foreign investors within the territory of the PRC can be freely remitted out according to the Foreign Investment Law...
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Introduction to U.S Individual Taxation Deductions and Credits II In our first article, we explained how "adjustments" (e.g., educator expenses, retirement contributions) reduce g...
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Singapore Central Registers of Nominee Directors and Nominee Shareholders Effective 16 June 2025, all companies and foreign companies must submit information on nominee directors ...
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Introduction to Hague Apostille What is Hague Apostille? The Hague certification (Apostille) is based on 1961 "The Hague on the elimination of foreign document certification requi...
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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 ...