Maemura & Co. CPA’s LLP https://validator.w3.org/feed/docs/rss2.html Our Values & Mission New stock repurchase excise tax News Home Do Startups Need Audited Financial Statements? Filing Your Startup’s Tax Return for the First Time Reflections on the Fujian High Court on the case of Hong Kong companies transferring equity of mainland companies to enjoy agreed treatment State Sales Tax Compliance for Startups Rethinking international penalty administration Defining software development costs Aggregation rules affecting foreign-owned companies M&A pitfalls for deferred research expenditures A primer on cancellation-of-debt income and exclusions Current developments in partners and partnerships Redetermining foreign taxes in a post-TCJA world Meet Our People Taxation of employees’ use of corporate apartments Tax fraud and bankruptcy dischargeability Nonwillful FBAR penalties apply per report, not per account Proposed regs. address IRS Appeals’ review of tax controversies The CHIPS Act’s semiconductor production credit Protecting contingent refund claims Sec. 987 foreign currency regulations applicability date extended again Corporate AMT: Unanswered questions about its foreign tax credit Determining gross receipts under Sec. 165(g)(3) Managing tax audits using sampling techniques Foreign Branch Subpart F and GILTI Big U.S. CFOs Urge Treasury to Reconsider Foreign Tax Credit Rules Rebecca Hua <strong>Memo removes IRS procedural requirements for economic substance arguments</strong> <strong>Inflation Reduction Act includes 15% corporate minimum tax on book income</strong> International Comparison of Inheritance Tax System and China’s Choice VAT is about to be legislated! What adjustments are there? What does it mean to delete Article 9 from the Foreign Trade Law of the People’s Republic of China? Meal and Beverage Expense Shenzhen Customs and taxation implement coordinated management of transfer pricing of related imported goods, reduce tax compliance costs, and improve tax certainty The tax risk of improper signing of cross-border transaction contracts is “approaching the door” New tax rebate measures to boost exports Assessment statutes of limitation on the Sec. 965 Transition tax Like-kind exchanges for the real property Comparison of Chinese and U.S. Corporate Tax Systems found that if the Biden administration’s proposed tax increase measures are passed, the tax bias against U.S. domestic investment will further deteriorate U.S. House Democrats seek at least $160 billion in new EV funding Trucks Move Past Cars on the Road to Autonomy The Chinese version of “Pillar One Amount A: Tax Base Determination Legislative Template Public Discussion Draft” Myth buster #2: “Electric vehicles will overload the power grid” EV rollout will require huge investments in strained U.S. power grids AI predictions 2021: Frontiers where AI will reinforce its presence EU Presses Ahead on AI Regulation – With Global Implications Hong Kong Special Administrative Region “Patent Box” Overview of Tax Preferential Measures