Contributing Authors

Thomas Yamachika, Esq.

 Thomas Yamachika LLLC
Mr. Yamachika is the owner of Thomas Yamachika LLLC, based in Honolulu, and the President of the Tax Foundation of Hawaii. His practice focuses on taxes imposed by the State of Hawaii, including...

Rainy Yao

Dezan Shira & Associates
Rainy Yao comes from Shanghai, China, where she received her undergraduate degree in English Literature from the Shanghai University of Political Science and Law in 2014. During her college years,...

Ernst & Young LLP

This publication has been carefully prepared but it necessarily contains information in summary form and is therefore intended for general guidance only; it is not intended to be a substitute for...