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• 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...

• FAQ for the Registration of Taiwan Company (2)

  Q: Is that the registered address of the Taiwan Company must be the actual business place? A: The company registered requires a registered address, and there is no regulation st...

• China Beijing Q&A Concerning Expatriates’ Working Visa Renewal, Change, Cancellation and Reissuance

  From time to time, we have received similar enquiries from foreign clients working in Beijing, “hi, my employer is changed, do I need to cancel my current work permit and apply fo...

• 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...

• Frequently Asked Questions on Setting up an Ecommerce WFOE in China

  Q: Whether an ICP license is required for setting up a foreign invested ecommerce company in China? A: If a company aims to provide online sales platform services to third party...

• Tax-related Issues on Loans in China

  Q: Does enterprise need to pay stamp duty for loan contract signed with non-financial institutions? A: According to China’s Provisional Regulations on Stamp Duty, the originato...

• 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...

• Electronic Register of Members (“EROM”)

  Q： Is it mandatory to update the EROM? Can companies not file any updates and refer to their own register book instead? A： The EROM of private companies must be maintained by Acc...