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• Accounts, Financial Statements and Audit in Hong Kong (8)

  (IV) Separate and Consolidated Financial Statements Q： What is a subsidiary under Companies Ordinance and applicable accounting standards? A： According to section 13 of the Comp...

• Frequently Asked Questions for the Approved Charitable Donations in Hong Kong

  A taxpayer may claim a deduction for the approved charitable donations during a relevant year of assessment when such donations were made to approved tax-exempt charities or to Hon...

• U.S. Taxation of Foreign Investment in Real Estate Related Income

  Q： What is Non-resident aliens (NRA) when talking about tax liability in U.S.? A： You are a resident alien of the United States for tax purposes if you meet either the green card ...

• The Social Insurance and Housing Provident Fund in Shanghai – Maternity Insurance

  After introduction of Shanghai's Pension Insurance and Medical Insurance, today we will refer to Maternity Insurance, one of the five major insurance types. Q: What is the defini...

• Cayman Islands Exempted Company – Maintenance

  Q： Is an exempted company need to prepare accounts? A： Exempted companies are required to keep proper books of account with respect to its receipts and expenditures, sales and pur...

• Frequently Asked Questions for the Deduction for Expenses of Self-Education in Hong Kong

  Taxpayers may claim deduction for payments made for self-education provided that the prescribed conditions are satisfied. The following are frequently asked questions in this regar...

• Frequently asked questions after trademark registration

  Q： How long does the trademark rights last? A： The trademark rights period varies by country. For some countries and regions, e.g., Hong Kong, Singapore, EU, etc. the rights will ...

• China Beijing Q&A Concerning the Adjustment of Relevant Matters for Application of Human Resourcing Service Permit for Foreign Invested Company

  In order to further improve the opening up of human resources service and build an international and professional human resources market in Beijing, “Notice on Matters Related to...

• China Beijing Q&A Concerning Fixed Asset Pre-Tax Deduction

  In May 2018, Ministry of Finance and State Administration of Taxation jointly issued Notice of the Relevant Enterprise Income Tax Policies for the Deduction of Equipment and Instru...

• Taxation on Unrelated Business Income for Non-profit Organizations

  Q: What is unrelated business income for tax-exempt non-profit organizations? A: For non-profit organizations, unrelated business income is income from a trade or business, regu...