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  $1-billion Dubai skyscrapers to be linked by daring rooftop pool

  Two 591-foot-tall skyscrapers will soon rise over Dubai’s Marasi Marina, linked by a 43-foot sky pool. This infinity pool, however, will be part of an exclusive ultra-penthouse and not open to the public or most residents. The twin towers, called Regent Residences Dubai, are being designed by Foster + Partners and will include 63 luxury residences, each occupying an entire floor with views of the marina and the Burj Khalifa.The penthouse, estimated at 35,000 square feet, features six bedrooms, a gym, a private elevator, and its own swimming terrace. Other residents will also enjoy private pools, an indoor lap pool, tennis and padel courts, a private cinema, and more. The development will also include restaurants, retail space, and green areas at the podium level.Each apartment will occupy an entire floor and comes with its own private swimming terrace. Foster + PartnersSet for completion in 2027, the project is part of a large redevelopment of the Marasi Marina area in Dubai’s Business Bay. The two towers are not identical but share a dynamic, twisting design. Regent Residences Dubai is the brand’s first property in the Middle East and includes 10 floating “water villas,” with prices starting at $10 million per residence.

  2025-06-21 09:00
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  Additional FAQs on Individual Income Tax for Foreigners – Part 2

  Q: What documents are required to apply for a tax proxy declaration? A: Foreign nationals residing in Taiwan whose income from overseas employers has been assessed and with no outstanding tax liabilities may apply for a tax proxy declaration at the local National Taxation Bureau.The required documents vary depending on the individual's situation:For first-time workers in Taiwan, the following documents must be submitted: a copy of passport and Alien Resident Certificate (ARC; not required if unavailable), a tax proxy application form, and a copy of the tax agent’s ID (if the agent is applying for the first time, the original ID must be presented for verification).If the spouse is a national of the Republic of China (Taiwan), the required documents include: a copy of the passport and ARC (not required if unavailable), marriage certificate, tax proxy application form (may be signed by the spouse), and the latest tax payment certificate and income tax return.Q: What are the responsibilities of a tax proxy? A: The tax proxy shall assist the foreign taxpayer in filing the Individual Income Tax return within the designated filing period. If the filing is not completed, the proxy shall be responsible for paying the assessed income and tax according to Article 79 of the Income Tax Act.Foreign nationals who qualify as “residents of the Republic of China” and whose income is less than the exemption and deduction amounts during their stay, or those considered “non-residents” with all income from ROC sources properly withheld and no other income under Article 88 of the Income Tax Act, must still appoint a tax proxy to file returns to complete tax clearance procedures.If the foreign taxpayer relocates and later files taxes at a different National Taxation Bureau, the tax proxy must send copies of the filed tax return and receipt to the original bureau where the tax proxy application was submitted for tax clearance purposes.Q: How can the foreign taxpayer and proxy terminate their agreement before the responsibility period ends? A: Both parties must complete and sign a “Termination of Tax Proxy Application Form” and bring the foreign national’s passport copy and the original tax proxy certificate to the National Taxation Bureau where the tax proxy was originally filed to apply for termination.Q: What should be done if the tax proxy certificate is lost? A: If the certificate is lost, the foreign taxpayer may apply for a reissue by providing the proxy’s written consent to the original issuing National Taxation Bureau.

  2025-06-21 09:05
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  • 菲律賓國旗

  How Notre Dame's famed Grand Organ regained its distinctive voice

  After more than five years of silence, the Grand Organ of Notre Dame Cathedral is ready to play again. Despite surviving the 2019 fire structurally intact, the instrument required extensive restoration due to toxic lead dust from the collapsed roof. Over 30 artisans worked meticulously to clean 8,000 pipes and repair mechanical parts, while organists tuned it during the quiet of night.The restoration is part of Notre Dame’s broader revival and involved thousands of craftspeople. Organist Olivier Latry likened returning to the instrument to reuniting with an old friend. The organ’s “grand awakening” will be celebrated at the cathedral’s reopening ceremony with a live, improvised performance.A file photograph from 2004 shows Notre Dame's organ. Stephane de Sakutin/AFP/Getty ImagesThis revival is more than a repair—it continues a legacy of centuries, with each generation of builders adding to the organ’s story. As Latry said, the organ is not just a musical instrument; it's a living symbol of France’s cultural and historical heritage.

  2025-06-21 09:00