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Introduction to U.S. State Minimum Taxes All companies registered in the United States are generally required to file federal income tax and state income tax, which are generally ...
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Federal Taxation of Bitcoin and Virtual Currencies In 2014, The IRS issued Notice 2014-21 provides explicit clarification regarding the taxability of cryptocurrency transactions. ...
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Introduction of Japanese Public Pension System Since the public pension system in Japan was established in 1942, it has gone through the Second World War, post-war period, economi...
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Introduction to U.S. Partnership Schedules K-2 and K-3 2Schedules K-2 and K-3 have been introduced for the tax year 2021. These schedules serve as replacements, supplements, and c...
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Cayman Islands Exempted Companies Compliance Guideline Note The materials of this articles apply to an exempted company duly registered in the Cayman Islands in accordance with th...
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Introduction to Malaysia Digital Status Since its introduction in 1996, Multimedia Super Corridor (MSC) Malaysia has catalysed and transformed Malaysia into a knowledge-based econ...
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FASB Accounting Standard Update for Lessees On February 25, 2016, the FASB (Financial Accounting Standards Board) issued Accounting Standards Update (ASU) 2016-02, Leases (Topic 8...
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Outline of Japan Health Care Insurance System Japan's health care insurance system is facing a significant impact brought by changes of the social environment, mainly caused by th...
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U.S. Tax Deductibility of Business Interest Expense Section 163(j) of the Internal Revenue Code (IRC) states that business interest expense includes any interest paid or accrued o...
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Taiwan Shareholder Meeting Resolutions A board of shareholders is consisted of all shareholders of a company. The purpose of shareholder resolutions is to manage the internal depa...
