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• 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...

• The introduction of four different audit opinions in Hong Kong

  Q: How many different types of audit opinions in audit report? A: There are two main types of audit opinions: unmodified (clean) opinion and modified opinion. Thereinto, modifie...

• Individual income tax in Singapore

  Personal income tax rate in Singapore is one of the lowest in the world. In order to determine the Singapore income tax liability of an individual, you need to first determine the ...