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Japan, just behind Mainland China and Korea.
Lee said he and Lam exchanged views on forming the new government during their Monday morning meeting, but gave no indication of any new direction for his administration.
We do not have any goods and services tax, value-added tax, estate duty or tax on capital gains.
Bars and nightclubs remain closed but are set to reopen soon.
Many multinational corporations are expanding their presence in Asia, on the back of the growing importance of Asian markets in their overall business.
These CDTAs can help corporates further alleviate their withholding tax costs.