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Copyright is a form of protection grounded in the U.S. Constitution and granted by law for original works of authorship fixed in a tangible medium of expression. Copyright covers b...
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Q： Which vehicles are exempt from vehicle purchase tax? A： Metro subway, light rail and other urban rail transit vehicles, wheel special mechanical vehicles such as wheel loaders,...
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Q： Under what circumstances can the market entities apply for discontinuation of business? A： In case of business difficulties caused by natural disasters, accidents, public healt...
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Q： What is the minimum requirement for setting up a limited partnership in Hong Kong? A： The following is the minimum requirement for setting up a limited partnership: At least o...
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The following are the frequently asked questions regarding deduction of capital expenditure on prescribed fixed asset in Hong Kong: Q： What can be included as prescribed fixed ass...
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Q： What is small company? A： A company qualifies as a small company if:- 1. It is a private company in the financial year in question; and 2. It meets at least 2 of 3 following ...
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Q： What are the required documents for opening a preparatory bank account? A： The required documents are company reservation form (or the approval letter issued by MOEAIC), the st...
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Q： What kind of tax-free income shall be added to the basic income of profit-seeking enterprises? A： Earnings received by securities or futures. Earnings received by the business...
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Q： What is Trade Union Fund? A： Trade union fund is a kind of fund that companies can make accrued expenses according to the total salary in accordance with the accounting system ...
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Q： What kinds of accounting books shall be maintained for profit-seeking enterprises in Taiwan? A： For profit-seeking enterprises which comply with Business Entity Accounting Act,...
