by zhirui | Sep 14, 2026 | News
BUSINESS enterprises, including companies, are merely supposed to be tax collectors on behalf of the government under the Sales and Service Tax (SST) regime. The ultimate taxpayer will either be the individual or the business entity that consumes the goods or services...
by zhirui | Sep 7, 2026 | News
A CAPITAL statement is a tool used by income tax authorities worldwide to estimate, in a “rough” manner, fluctuations in an individual’s wealth by comparing one year to another. In preparing capital statements, certain assumptions will inevitably be made, as the...
by zhirui | Aug 31, 2026 | News
EXTERNAL comparability analysis, or benchmarking, is one of the most important yet often misunderstood aspects of transfer pricing. The essence of determining an arm’s length price lies in assessing the comparability of the conditions governing transactions between...
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