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• China Individual Income Tax - Self-Declaration Rules Concerning Individual Income Tax (Provisional)

  1. Why are the Self-Declaration Rules Concerning Individual Income Tax (Provisional) formulated? 2. In how many ways is individual income tax collected? 3. What is...

• China Individual Income Tax for Foreign Individuals

  1.What kind of foreign individuals shall pay Individual Income Tax (IIT) in China? (Definition of Foreign Individuals) Answer: (1) Foreigners and residents of the regions of Ho...

• Replies to questions from the press regarding Administrative Measures on the General Anti-Avoidance Rule (Trial) by in-charge SAT officials

  2014-12-12 On 16 November 2014 when discussing on the topic of strengthening the world economy’s anti-risk ...

• Frequently Asked Questions - Setting Up a Subsidiary/Branch in Taiwan

  Question 1: What different forms of business entities are available to foreign investors for the purpose of establishing a presence in Taiwan? What are the differences among these ...

• Frequently Asked Questions - Taiwan Taxation

  1. What determines the extent of a company’s liability to pay Taiwanese income tax? According to Article 3 of the Income Tax Act, for any profit-seeking enterprise having i...

• Frequently Asked Questions - Taiwan Labor Protection

  1. What are the principal regulations governing rights and obligations of employees? The rights and obligations between employees and employers (hereinafter “Labor Relat...

• Frequently Asked Questions - Taiwan Foreign Investment Regulations

  1. What are the sources of law regulating foreign investment in Taiwan? In order to promote economic development, Taiwan has been devoted to creating a friendly investmen...

• Singapore Company FAQs - Financial Statements Audit

  Q1. Does my company require an annual audit? A. Under the amended Companies Act of Singapore, dormant companies and small exempt private companies?annual revenue threshold set a...

• Singapore Company FAQs - Taxation

  Q1. What is the deadline for submission of income taxes? A. Under the Income Tax Act, all companies are required to file in their audited accounts and Form C (companies?tax form...

• Stamp Duty (on Purchase, Lease and Mortgage) of Property in Singapore

  For Property Sales and Purchase 1. What is Stamp Duty? You are required to pay stamp duty for documents executed for a sale and purchase of property. Stamp duty will be comput...