If a company intends to provide guarantee to a shareholder or actual controller of the company, it shall make a resolution through the shareholder's meeting or shareholders' convention.

公司为公司股东或者实际控制人提供担保的，必须经股东会或者股东大会决议。

youdao

However, if you are a significant shareholder of a smaller-cap company like wireless connectivity provider iPass (nasdaq: IPAS - news - people ) and intend to present a legitimate resolution at the meeting to unlock shareholder value, the cost of getting to California for the meeting would be an allowable deduction.

FORBES: Most Overlooked Deductions