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Q: Is there any restriction on the registration of company name for a Samoa International Company (“IC”) ? A: The name of Samoa IC must not be identical or similar with the na...
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Taxpayers may claim deduction for payments made for elderly residential care expenses provided that the prescribed conditions are satisfied. The following are frequently asked ques...
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Q: What is Miscellaneous Work Pass (“MWP”)? A: The MWP is for eligible foreigners on short-term assignments, such as speaker at a seminar, religious workers or journalists. Q...
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In recent years, the pace of “Go Global” of Chinese enterprises has accelerated significantly. In order to reduce or eliminate the tax risk, let’s learn more about the “Go Glob...
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The Measures for Administration of Overseas Investments by Enterprises were released and implemented by the National Development and Reform Commission on March 1, 2018. This articl...
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Q: Does the Accounts of the Samoa International Company (“IC”) need to be prepared? A: The Samoa IC shall keep all the accounts and relevant records for 7 years. The accounts ...
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The concessionary tax rate for a qualifying corporate treasury centre is 50% of the profits tax rate if a corporation provided that the prescribed conditions are satisfied. The fol...
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Q: What is this about? A: Employment Pass (“EP”) holders are generally only allowed to work for their employer as specified on their work pass. When EP holders undertake direc...
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Out-of-scope Supplies refer to supplies which fall outside the scope of the GST Act. GST does not need to be charged on out-of-scope supplies and such supplies need not be reported...
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Q: My company obtained an income from technology transfer, what preferential policy regarding enterprise income tax can my company enjoy? A: Where a technology transfer meets al...
