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• Frequently Asked Questions for the Application of the Hong Kong Certificate of Resident Status

  Q： What is a Hong Kong Certificate of Resident Status? A： A Certificate of Resident is a document issued by the Hong Kong Inland Revenue Department (“HKIRD”) to a Hong Kong resi...

• Frequently Asked Questions for Usage and Registration of Trademark (II)

  Q： When can I start using my trademark? A： You can use the mark anytime if you do not concern the protection of it in any country. You may consider to add “TM” or “SM” to your...

• Q&A on New China “Foreign Investment Law” (II)

  The "Foreign Investment Law of the People’s Republic of China" has officially come into force on Jan 1,2020. As the new fundamental law for foreign investment, what are the highli...

• Goods and Services Tax (GST)

  Good and Services Tax or GST is a broad-based consumption tax levied on the import of goods (collected by Singapore Customs), as well as nearly all supplies of goods and services i...

• AUDIT and ACCOUNTING FRAMEWORK in HONG KONG and Personal who is interested in Financial Statements

  Q: How a Company incorporated under Hong Kong Company Ordinance Cap.622 prepare their Financial Statements A: A Company that had been incorporated under Cap.622 need to draw up ...

• FAQ for the Taiwan Business Tax (2)

  Q: Do the foreign shipping companies need to pay for Taiwan business tax when they carry cargo to the United States from Taiwan? A: Foreign shipping companies carrying cargo fro...

• Foreigners Who Get Investment Income from the U.S. Should Know Tax Issues

  Q： Who are foreigners? A： Foreigners, or named non-resident alien (NRA), are non-U.S. citizens who do not hold a green card nor meet the substantial presence test. The Substantial...

• China Beijing Q&A Concerning Handling Charge Refund of ‘Three Types of Withholding Tax’ for 2019

  Q： What are ‘three types of collecting and withholding tax’? A： The ‘three types of collecting and withholding tax’ refer to taxes related to ‘withholding and remitting’, ‘...

• Accounts, Financial Statements and Audit in Hong Kong (3)

  (I) General Questions (continued) Q： Which financial reporting standards are applicable in preparing financial statements under Companies Ordinance? A： Pursuant to section 380(4)...

• Frequently Asked Questions When Filing Trademark Application (III)

  Q： Which mark shall I register? Word mark? Device mark? Combination mark? A： For example: McDonald's Word mark Device mark Combination mark There is no perfect option for dif...