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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...
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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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How to Use Reserve Funds to Offset Losses of a China Company? According to the latest revised Company Law of the PRC (effective from 1 July 2024), a company's reserve funds can be...
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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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Hong Kong and Macao Enterprises Business Registration and Endorsement Services With the further development of the Guangdong-Hong Kong-Macao Greater Bay Area, the economic and tra...
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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...
