The Government of Japan is finally allowing foreign residents back into the country. This is not a small population, as our story from Tokyo shows. An estimated 100,000 people — many of them members of the business community...
Read MoreBY SISKA S. HUTAPEA To say “I am selling my land” is actually a misnomer. You are only selling a property right that you own in the land. The Dictionary of Real Estate Appraisal defines the “bundle of rights theory” as the...
Read MoreWe who live in Guam frequently note how hard Guam, the Northern Marianas and our region of Micronesia are trying to avoid COVID transmittal. Though we are small islands, if you are reading this outside of our region, positive...
Read MoreEditor’s Note: Christine Won Pat Baleto is the chairwoman of the Board of Directors of the Guam Chamber of Commerce. She is also the chief financial officer of Docomo Pacific Inc. and has been the master franchisee of FROOTS...
Read MoreBY EDMUND E. BROBESONG In general, a taxpayer may deduct net operating losses carried back or net operating losses carried over from other tax years. However, the net operating loss deduction cannot exceed taxable income for the...
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