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• U.S. Gift Tax Q&A

  The gift tax applies to the transfer by gift of any property. You make a gift if you give property (including money), or the use of or income from property, without expecting to re...

• Measures for Hong Kong, Macau, and Taiwan Residents to Declare Social Insurance in the Mainland

  In 2019, the Ministerial Council of the Ministry of Human Resources and Social Security and the National Medical Security Administration announced the "Interim Measures for Hong Ko...

• Q&A for "Declaration in advance" of Import and Export Goods

  With the reform and progress of the declaration method, "declaration in advance" has become a popular way of customs declaration among enterprises. Enterprises choose "declaration ...

• Q&A Concerning Tax Rating and Tax Credit Restoration

  Q: Which taxpayers are applicable to tax credit ratings? A: Tax credit ratings are applicable to independent accounting enterprises, sole proprietorships, and partnership enterp...

• Q&A Regarding Application of Electronic Social Insurance Card

  Starting from September 2020, Beijing officially opened the application of electronic social insurance cards, and cardholders can apply for electronic social insurance cards throug...

• Bermuda Exemption Company – Maintenance

  Q: Does a Bermuda Exempted Company required to appoint local officers or representatives? A: The Bermuda Exempted Company shall at all times have at least one director, secretar...

• FAQs for taxability of share-based benefits in Hong Kong

  Salaries tax is payable on benefits associated with stock-based awards arising from your office or employment in Hong Kong. The following are the frequently asked questions regardi...

• Implementation of a Central Register of Controllers (“ROC”)

  Since 31 March 2017, companies, foreign companies and Limited Liability Partnerships (unless exempted) are required to keep a register of registrable controllers (“RORC”) either ...

• Reporting Employee Earnings (IR8A, Appendix 8a, Appendix 8b, IR8S)

  Employers are required by law [S68(2) of the Income Tax Act] to prepare Form IR8A and Appendix 8A, Appendix 8B or Form IR8S (where applicable) for employees who are employed in Sin...

• U.S. Qualified Business Income Deduction Q&A

  Q: What is U.S. Qualified Business Income Deduction? A: Many individuals, including owners of businesses operated through sole proprietorships, partnerships, S corporations, tru...