• Mail
  • Rss
聯絡專線 +886-2-2393-5347
信達會計師TIAG
  • Home
  • Article
  • People
  • Services
  • About Us
  • Clients
  • English
    • 中文 (台灣)
    • English
  • Search
  • Menu

Article

TIAG® – 全球獨立會計師事務所聯盟

Comparison of a Subsidiary, a Branch Office and a Representative Office

09/05/2020/in Business services, Investment /by HsinTa

Business Type Items Company ( Company Limited by Shares/Limited Company ) Branch Office of a Foreign Company Representative Office Permitted activities General trading, sales and manufacturing General trading, domestic sales and manufacturing Legal acts and liaison activities Profit-Seeking Enterprise Income Tax(T) I: Taxable income;T:Tax liability .If I ≦ NTD120,000, T=0 .If NTD120,000< I ≦ NTD193,548, […]

Read more
https://www.htcpa.com.tw/wp-content/uploads/2019/04/logo.png 0 0 HsinTa https://www.htcpa.com.tw/wp-content/uploads/2019/04/logo.png HsinTa2020-09-05 16:02:242020-11-03 21:51:58Comparison of a Subsidiary, a Branch Office and a Representative Office

TAG Alliances Ranked Third Globally for Eighth Consecutive Year

12/05/2019/in Accounting, Business services /by HsinTa

Accountancy Age has recognized TAG Alliances® as one of the top three accounting alliances in the world for 2019.

Read more
https://www.htcpa.com.tw/wp-content/uploads/2019/04/logo.png 0 0 HsinTa https://www.htcpa.com.tw/wp-content/uploads/2019/04/logo.png HsinTa2019-12-05 12:38:492019-12-25 13:35:32TAG Alliances Ranked Third Globally for Eighth Consecutive Year

Success Stories…Perfectly Fulfilled My Client’s Requirement

11/02/2019/in Audit, Business services /by HsinTa

Success Stories “…Perfectly Fulfilled My Client’s Requirement.” “A listed company in Taiwan came to me needing auditing service for his affiliated company in Hong Kong. I immediately contacted C K Yau & Partners CPA Limited, the TIAG member in Hong Kong, and they provided the company with professional service.   We have also had the […]

Read more
https://www.htcpa.com.tw/wp-content/uploads/2019/04/logo.png 0 0 HsinTa https://www.htcpa.com.tw/wp-content/uploads/2019/04/logo.png HsinTa2019-11-02 12:00:332019-11-02 12:12:54Success Stories...Perfectly Fulfilled My Client’s Requirement

Value-added and Non-value-added Business Tax (VAT) in Taiwan

10/22/2019/in Tax, VAT /by HsinTa

Eligibility Laws & Regulations of Tax Reduction and Exemption or Tax Incentives Goods or services sold as specified in Article 7 of this Act Article 7 The business tax rates shall be zero for the sales of goods or services of the following items: 1. Export of goods. 2. Services related to exports or services supplied […]

Read more
https://www.htcpa.com.tw/wp-content/uploads/2019/04/logo.png 0 0 HsinTa https://www.htcpa.com.tw/wp-content/uploads/2019/04/logo.png HsinTa2019-10-22 11:17:142020-01-22 11:21:32Value-added and Non-value-added Business Tax (VAT) in Taiwan

Taiwan Income Tax

06/22/2019/in Tax /by HsinTa

Eligibility Laws & Regulations of Tax Reduction and Exemption or Tax Incentives Related Explanation 1. Private institutions participating in major infrastructure projects 1. A private institution participating in a major infrastructure project may be exempted from profit-seeking enterprise income tax for a maximum period of 5 years from the year in which taxable income is […]

Read more
https://www.htcpa.com.tw/wp-content/uploads/2019/04/logo.png 0 0 HsinTa https://www.htcpa.com.tw/wp-content/uploads/2019/04/logo.png HsinTa2019-06-22 11:10:282020-01-22 11:15:10Taiwan Income Tax

List of CRS MCAA signatories

01/16/2018/in CRS, Financial, Investment, Tax /by HsinTa

Signatories of the multilateral competent authority agreement on automatic exchange of financial account information and intended first information exchange date (Status as of 15 January 2018). JURISDICTION FROM WHICH THE COMPETENT AUTHORITY IS FROM INTENDED FIRST INFORMATION EXCHANGE BY: (ANNEX F TO THE AGREEMENT) 1.   ALBANIA September 2018 2.   ANDORRA September 2018 3.   ANGUILLA September […]

Read more
https://www.htcpa.com.tw/wp-content/uploads/2019/04/logo.png 0 0 HsinTa https://www.htcpa.com.tw/wp-content/uploads/2019/04/logo.png HsinTa2018-01-16 22:09:492018-03-01 17:52:31List of CRS MCAA signatories

Tax Treatment of Foreign Investment

01/12/2018/in Tax /by HsinTa

For an individual, only domestic source income is subject to personal income tax, all foreign source income is exempted , whereas, an enterprise is subject to tax on its worldwide income. All income tax paid by any of the branches or agents of an enterprise abroad will be allowed as a credit against its total […]

Read more
https://www.htcpa.com.tw/wp-content/uploads/2019/04/logo.png 0 0 HsinTa https://www.htcpa.com.tw/wp-content/uploads/2019/04/logo.png HsinTa2018-01-12 19:23:572018-02-28 19:28:52Tax Treatment of Foreign Investment

Introduction of Taiwan Tax System

12/29/2017/in Tax /by HsinTa

Based on the principle of "the Rule of Law" and "Doctrine of Taxation by Law", the collection of taxes in Taiwan should be regulated by laws. The tax collection procedures are based on Tax Collection Act for the unification of procedures, and should comply with the Taxpayer Rights Protection Act (which will be implemented on […]

Read more
https://www.htcpa.com.tw/wp-content/uploads/2019/04/logo.png 0 0 HsinTa https://www.htcpa.com.tw/wp-content/uploads/2019/04/logo.png HsinTa2017-12-29 22:57:122018-02-28 23:01:11Introduction of Taiwan Tax System

Common Reporting Standard (CRS) & MCAA

12/16/2017/in CRS, Financial, Investment, Tax /by HsinTa

The Common Reporting Standard (CRS), developed in response to the G20 request and approved by the OECD Council on 15 July 2014, calls on jurisdictions to obtain information from their financial institutions and automatically exchange that information with other jurisdictions on an annual basis. It sets out the financial account information to be exchanged, the financial institutions required to report, […]

Read more
https://www.htcpa.com.tw/wp-content/uploads/2019/04/logo.png 0 0 HsinTa https://www.htcpa.com.tw/wp-content/uploads/2019/04/logo.png HsinTa2017-12-16 21:45:372018-03-01 17:53:05Common Reporting Standard (CRS) & MCAA

Advantages for Foreign Issuers to List in Taiwan

11/10/2017/in Business services, Investment /by HsinTa

A. Features of Taiwan's Capital Market (1) Geographic Advantage: Taiwan is located at the center of an archipelago in the western Pacific Ocean, which is close to Northeast Asia, mainland China, and Southeast Asia, with convenient access to transportation. After mainland China and Taiwan have entered into the ECFA, economic and trade exchanges have become […]

Read more
https://www.htcpa.com.tw/wp-content/uploads/2019/04/logo.png 0 0 HsinTa https://www.htcpa.com.tw/wp-content/uploads/2019/04/logo.png HsinTa2017-11-10 16:11:482018-03-01 16:18:36Advantages for Foreign Issuers to List in Taiwan

Comparison of a Company and a Business Enterprise

10/08/2017/in Business services, Investment /by HsinTa

Business Type Items Company Business Enterprise Minimum capital requirement No minimum requirement, but the capital still needs to be examined and certified by a local CPA and covers at least the incorporation cost (Note 1) Not required. Extent of shareholders/responsible person/partners' liability Shareholders are liable to the extent of their capital contribution to the company. […]

Read more
https://www.htcpa.com.tw/wp-content/uploads/2019/04/logo.png 0 0 HsinTa https://www.htcpa.com.tw/wp-content/uploads/2019/04/logo.png HsinTa2017-10-08 15:55:442018-03-01 16:06:43Comparison of a Company and a Business Enterprise

VAT on Cross-Border Electronic Services

08/16/2017/in Tax /by HsinTa

Creating a system for foreign suppliers providing cross-border electronic services charged VAT To solve the current tax levy problem on business tax arising from cross-border tax-free threshold and reverse charge mechanism, the MOF referred to the OECD suggestion as well as relevant measures taken by the EU, Korea, Japan, etc. to amend our current Value-Added […]

Read more
https://www.htcpa.com.tw/wp-content/uploads/2019/04/logo.png 0 0 HsinTa https://www.htcpa.com.tw/wp-content/uploads/2019/04/logo.png HsinTa2017-08-16 19:09:312018-02-28 23:02:55VAT on Cross-Border Electronic Services

Traditional Chinese IFRS

08/10/2017/in Accounting /by HsinTa

The following tables show the list of International Financial Reporting Standards (IFRSs) and corresponding Traditional Chinese International Financial Reporting Standards (TIFRSs).   IFRSs and Traditional Chinese International Financial Reporting Standards (2017) IFRSs and Traditional Chinese International Financial Reporting Standards (2016) IFRSs and Traditional Chinese International Financial Reporting Standards (2015) IFRSs and Traditional Chinese International Financial […]

Read more
https://www.htcpa.com.tw/wp-content/uploads/2019/04/logo.png 0 0 HsinTa https://www.htcpa.com.tw/wp-content/uploads/2019/04/logo.png HsinTa2017-08-10 22:24:402018-03-01 16:50:09Traditional Chinese IFRS

The Rules of Foreign Issuers to List in Taiwan

07/10/2017/in Audit, Business services, Investment /by HsinTa

A. The Listing Types: Foreign issuers that have not listed their shares on any other foreign stock exchanges applying for listing shares on Taiwan Stock Exchange. B. Restrictions on Qualification: According to relevant provisions in the Act Governing Relations between the People of the Taiwan Area and the Mainland Area, a foreign issuer intending to […]

Read more
https://www.htcpa.com.tw/wp-content/uploads/2019/04/logo.png 0 0 HsinTa https://www.htcpa.com.tw/wp-content/uploads/2019/04/logo.png HsinTa2017-07-10 16:19:402018-03-01 16:36:49The Rules of Foreign Issuers to List in Taiwan

Taxation Q&A of Foreign Issuers to List in Taiwan

06/01/2017/in Investment, Tax /by HsinTa

Q1     What is  the  applicable securities transaction tax  rate  on  the sale  of shares  of a foreign  issuer  listed  on  the TWSE  or GreTai Securities Market ("GTSM")? Ans.  According to  the  Letter  dated  September 23,  2008  from  the Taxation Agency, Ministry of Finance to the  Securities and Futures Bureau ("SFB"), generally, all transactions involving shares […]

Read more
https://www.htcpa.com.tw/wp-content/uploads/2019/04/logo.png 0 0 HsinTa https://www.htcpa.com.tw/wp-content/uploads/2019/04/logo.png HsinTa2017-06-01 16:38:472018-03-01 16:46:19Taxation Q&A of Foreign Issuers to List in Taiwan
Page 1 of 212

文章分類

  • 最新消息 (20)
    • 活動 (2)
    • 課程講座 (14)
  • 稅務資訊 (372)
    • 營所稅 (176)
    • 綜合所得稅 (123)
    • 營業稅 (46)
    • 遺贈稅 (57)
    • 財產稅 (36)
    • 證券交易稅 (7)
    • 稅捐稽徵 (75)
      • 扣繳 (37)
  • 理財規劃 (123)
    • 投資規劃 (32)
    • 租稅規劃 (75)
    • 資產傳承 (24)
      • 信託 (8)
    • 風險管理與保險 (2)
  • 工商登記 (34)
    • 境外公司 (22)
  • 商法 (19)
    • 公司法 (17)
    • 證券交易法 (3)
  • 會計審計 (14)
  • 大陸財稅 (17)
  • 經營管理 (43)
    • 財務管理 (25)
    • 組織人事 (8)
    • 個人成長 (13)
  • 非營利事業 (14)
  • 其他 (24)
  • Uncategorized (1)
  • 創業與投資 (12)


訂閱電子報

信達聯合會計師事務所(HsinTa CPA)成立於1985年

HsinTa CPA Firm was established in 1985. With the business growth of the recent decade, our firm opened two offices in Taipei.

TIAG® – 全球獨立會計師事務所聯盟

TIAG® – A Worldwide Alliance of Independent Accounting Firms

聯絡我們

電話: +886-2-2393-5347 / E-mail:htcpa@ms73.hinet.net

地址:  (10049)台北市中正區北平東路30號12樓之3 [近善導寺捷運站6號出口]

Tel: +886-2-2393-5347

Add: 12F.-3, No.30, Beiping E. Rd., Zhongzheng Dist., Taipei City 100, Taiwan (R.O.C.)

員工信箱

© 1985-2019 信達聯合會計師事務所

Scroll to top

This is a notification that can be used for cookie consent or other important news. It also got a modal window now! Click "learn more" to see it!

OKLearn More

Cookie and Privacy Settings

How we use cookies

We may request cookies to be set on your device. We use cookies to let us know when you visit our websites, how you interact with us, to enrich your user experience, and to customize your relationship with our website.

Click on the different category headings to find out more. You can also change some of your preferences. Note that blocking some types of cookies may impact your experience on our websites and the services we are able to offer.

Essential Website Cookies

These cookies are strictly necessary to provide you with services available through our website and to use some of its features.

Because these cookies are strictly necessary to deliver the website, you cannot refuse them without impacting how our site functions. You can block or delete them by changing your browser settings and force blocking all cookies on this website.

Other external services

We also use different external services like Google Webfonts, Google Maps and external Video providers. Since these providers may collect personal data like your IP address we allow you to block them here. Please be aware that this might heavily reduce the functionality and appearance of our site. Changes will take effect once you reload the page.

Google Webfont Settings:

Google Map Settings:

Vimeo and Youtube video embeds: