Non-resident individuals are taxed at a flat rate of 24%, except that employment income is taxed at a flat rate of 15% or at resident rates with personal reliefs, whichever yields a higher tax. A non-resident director’s remuneration does not qualify for the reduced rate, and withholding ...
Eligible overseas talents can receive financial subsidies equal to the portion of the individual income tax they paid in the nine cities last year that exceeds 15 percent of the taxable income. China introduced the preferential policy on individual income tax (IIT) subsidy for overseas professionals ...
time series projected leaf area; cotyledon unfolding time; horizontal PPFD; microenvironment; growth rate; phenotyping; plant cohort research; plant factory with artificial lighting (PFAL); productivity1. Introduction Plant factories with artificial lighting (PFALs), with an almost airtight and well-...
Funds that invest in bonds or other fixed income securities is subject to (a) interest rate risk, where the value of the fixed income instruments will change inversely with changes in interest rates; (b) credit /counterparty risk (including default risk). This include...
Two of our Singapore-based experts on Asia credit discuss the market's key features, along with how it's evolved and is likely to continue doing so. Ross Dilkes, CFA Tanya Sanwal March 2023 Whitepaper Archived info Outlook Asia Three ways to elevate your portfolio in 2024 As a new...
Subjective assessment should be coupled with objectively measured data in future studies, such as the evaluation of the quantity and quality of one’s activity space, the utilization rate of greenspace and subjective assessment of sanitary condition. Another limitation of this study relates to the ...
The highest response rate was found for the MTA (26.9%), followed by physicians (20.7%), and nurses (14.8%). The gender proportion (females to males) for the three groups was 63.0%:37.0% (respondents) and 47.7%:52.3% (hospital) for physicians; 75.5%:24.5% (respondents) and 70.8%:...
A systematic review showed that the rate of insomnia symptoms rose from 20% to 45% during the COVID-19 pandemic [7]. A study from China showed that the pandemic restrictions led to sleep disorders and mental health symptoms: insomnia accounted for 29.2%, depression accounted for 27.9%, anxie...
Of the 479 questionnaires, 216 copies remained valid after inspection; thus, the valid recovery rate is 100%. This study adopted a structured questionnaire. Based on related literature and the validity review of experts, four experts were invited—one assistant professor at a university, one ...