Businesses That Waive Part of a Claim in a Settlement May Report Bad Debt Losses in the Year the Settlement Is Approved by the Court

Uniform-Invoice Prize Winning Numbers for July to August, 2026

Profit-seeking enterprises calculating the current-year earnings of CFC (Controlled Foreign Company) should note that investment income (or loss) derived from invested enterprises in low-tax jurisdictions cannot be reported as deductible items.

How Should Citizens Residing Habitually Outside the R.O.C. File a Gift Tax Return for Donating Property Within the R.O.C.?

Good News for Stock Investors! You May Be Eligible for a Tax Refund, Even If Your Income Is Below the Tax Threshold. Check the Tax Credit on Your Dividend Income for a Tax Refund Windfall.