for holding companies The year aheadOverview of corporate tax work over the last year Throughout 2023, both public and private companies engaged in a broad scope of corporate tax work. At the same time, the Internal Revenue Service (IRS) intensified its efforts to enhance tax compliance and ...
Understanding and managing Singapore corporate tax. Explore the facts of corporate taxation in Singapore, tax rate and incentives now.
You can apply only if your company is a tax resident in Singapore. The application is for back Years of Assessment (YA), the current YA or the next YA. The income is remitted or going to be remitted into Singapore. This is not applicable to: A nominee company as it is not the ...
The Central Financial Work Conference 2023 proposed for the first time to accelerate the building of China into a financial powerhouse, which set new goals and pointed new directions for the financial work in China. CCB, as a state-owned large-scale commercial bank in China, will continue to ...
Due to the importance of digitalization in economic development and international competitiveness, China has introduced several financial policies to increase support for the digital economy, including, but not limited to, special subsidies, tax incentives, and the establishment of guidance funds. This st...
Value creation, integrity and innovation show the new marketing passion in 2023 2023 is still a critical period for an enterprise to "get out of the predicament". We should do our business well at any time and wait for the wind to come. We will uphold integrity, adhere to innovation and...
6 Total tax equals the total of corporate income tax, added-value tax and other taxes actually paid by ABC Group for the whole year. 7 Dividends of ordinary shareholders (tax included). 8 Balance of green credit is calculated according to the 2020 green financing standard of National ...
This research contributes to the literature by adding new evidence about the association between tax policy and earnings management in an emerging market, Indonesia. This research also suggests that accounting choice is used to respond regulatory policy for maximizing economic benefits of...
which is before the filing deadline of a December year-end company's income tax return form (ITRF) for YA 2023 (i.e. 31 July 2024) and YA 2024 (i.e. 31 July 2025), the interest expense for YA 2023 and YA 2024 should be claimed in the company's ITRF for YA 2023 and YA 2024...
(losses)/profits of a joint venture Share of profits and losses of associates Profit before tax Income tax expense Profit for the year Attributable to owners of the parent Attributable to non-controlling interests Adjusted net profit For the year ended 31 December 2021 RMB'000 2020 RMB'000 3,...