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Hong Kong Taxation The HKSAR Government Proposes to Reduce the Profits Tax for the Year of Assessment 2022/23 On 22 February 2023, the Financial Secretary of Hong Kong, Mr. Paul...
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中国劳动合同种类 根据《中华人民共和国劳动合同法》的条款第十二条，劳动合同的种类有三种，分别是固定期限劳动合同、无固定期限劳动合同和以完成一定工作任务为期限的劳动合同，具体的情况如下：在一...
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日本临时物品存放处简介 日本的临时物品存放处（日文“トランクルーム”）多用于收纳个人或企业日常使用不多的物品。“トランクルーム（trunk room）”是日本自造的英文，在英文中通常被称为“Self stora...
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The European Patent Office announces fee increase from 1 April 2023 The European Patent Office (“EPO”) has announced an increasement of some official fees that will apply on 1 A...
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China Taxation Guidance on Annual Individual Income Tax Declaration 2022 in China On February 2, 2023, China’s top tax administration body, the State Administration of Taxation ...
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Tax Issues of Share buyback in the UK A share buyback is a transaction between existing shareholders and a limited company. A share buyback can be done either through an off-marke...
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2023 New System of Late VAT Return Submission and Payment in UK Starting on 1 January 2023, the default surcharge will be replaced by a new system of charging penalties for late ...
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Share Buyback in the UK A limited company must comply with the provisions in Part 18 of the Companies Act 2006 when buying back its own shares. A share buyback is a transaction b...
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Tax Related Issues on Remark Column of Invoices in China According to China’s Tax Law, relevant operation information shall be filled in the remark column when issuing special VA...
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Liquidator’s Obligations for Taiwan Company Upon the closure of a Taiwan company, not owing to consolidation or bankruptcy, the company is obliged to appoint a liquidator to proc...
