The Court of Appeals for the Second Circuit upheld a lower court’s ruling that a taxpayer’s refund claim due to a change from the foreign tax credit to the foreign tax deduction was not timely.

Learn about the Qualified Foreign Institutional Investor (QFII) program, its rules, and how international investors can access China's stock exchanges through this regulatory framework.

Russia has in recent months attacked Ukraine with a cruise missile whose secret development prompted Donald Trump to abandon a nuclear arms control pact with Moscow in his first term as US president, ...

The Chinese government has frequently shifted its attitudes towards Chinese citizenship in the past. Now, foreign-born Chinese people by the government are seen as both an asset and a liability, said ...

Section 1. Purpose and Policy. Section 117 of the Higher Education Act of 1965, 20 U.S.C. 1011f, requires institutions of higher education to report significant sources of foreign funding. But, ...